K&A Heikkinen Oy is a limited company based in Kajaani, registered in 2017. In the financial year ending 28.2.2026, operating profit -1 201 €; equity ratio 99.9 %. Its taxable income in 2024 was 3 085 € and its income taxes 617 €.
Financials
| Key figures | 28.2.2026 | 28.2.2025 |
|---|---|---|
| EBITDA | -1 201 € | -964 € |
| Operating profit | -1 201 € | -964 € |
| Net profit | 1 901 € | 2 678 € |
| Equity ratio | 99,9 % | 99,8 % |
| Quick ratio | 710,16 | 524,50 |
| Current ratio | 710,16 | 524,50 |
| Return on equity | 0,5 % | 0,6 % |
| Balance sheet total | 384 t€ | 415 t€ |
| Equity | 383 t€ | 414 t€ |
| Cash and bank | 341 t€ | 372 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 28.2.2026 | 28.2.2025 | |
|---|---|---|
| Other operating expenses | 1 201 € | 964 € |
| Operating profit (loss) | -1 201 € | -964 € |
| Financial income and expenses + (-) | -3 600 € | -4 311 € |
| Profit (loss) before appropriations and taxes | 2 399 € | 3 347 € |
| Income taxes | 498 € | 669 € |
| Profit (loss) for the financial year | 1 901 € | 2 678 € |
Balance sheet
| 28.2.2026 | 28.2.2025 | |
|---|---|---|
| Non-current assets | 43 t€ | 43 t€ |
| Cash in hand and at banks | 341 t€ | 372 t€ |
| Current assets | 341 t€ | 372 t€ |
| Assets | 384 t€ | 415 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € |
| Capital and reserves | 383 t€ | 414 t€ |
| Short-term liabilities | 480 € | 709 € |
| Liabilities | 480 € | 709 € |
All financial statement items (24)
| 28.2.2026 | 28.2.2025 | |
|---|---|---|
| Other operating expenses | 1 201 € | 964 € |
| Operating profit (loss) | -1 201 € | -964 € |
| Financial income and expenses + (-) | -3 600 € | -4 311 € |
| Profit (loss) before appropriations and taxes | 2 399 € | 3 347 € |
| Income taxes | 498 € | 669 € |
| Profit (loss) for the financial year | 1 901 € | 2 678 € |
| Non-current assets | 43 t€ | 43 t€ |
| Cash in hand and at banks | 341 t€ | 372 t€ |
| Current assets | 341 t€ | 372 t€ |
| Assets | 384 t€ | 415 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € |
| Capital and reserves | 383 t€ | 414 t€ |
| Short-term liabilities | 480 € | 709 € |
| Liabilities | 480 € | 709 € |
| Other current liabilities | 0 € | 40 € |
| Liabilities | 384 t€ | 415 t€ |
| Other interest and financial income from non-group companies | 0 € | 234 € |
| Retained earnings | 379 t€ | 409 t€ |
| Other shares and similar rights of ownership | 43 t€ | 43 t€ |
| Profit (loss) for the period, equity | 1 901 € | 2 678 € |
| Interest expenses and other financial expenses for non-Group companies | 0 € | 3 € |
| Income from other investments under non-current assets, from other companies | 3 600 € | 4 080 € |
| Short-term accrued expenses and deferred income | 480 € | 669 € |
| Investments | 43 t€ | 43 t€ |
From financial statements filed digitally (XBRL) with the Finnish Patent and Registration Office; ratios calculated from them. Equity ratio = (equity + accumulated appropriations) / (balance sheet total − advances received).
Taxes
Measured by taxable income, K&A Heikkinen Oy is in the lower half of the industry class non-specialised retail sale of predominately food, beverages or tobacco (763 companies with taxable income; median 94 t€).
Taxable income is the profit as calculated for taxation, not revenue. Public data from the Finnish Tax Administration; figures for 2025 are published in November 2026.
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