Ohjelmointi- ja Tehomittauspalvelu Leppänen Oy is a limited company based in Kaarina, registered in 2019. In the financial year ending 31.12.2025, revenue was 309 t€ and operating profit 48 t€; equity ratio 77.0 %. Its taxable income in 2024 was 64 t€ and its income taxes 13 t€.
Revenue 2025309 t€+3 % on the previous year
Operating profit48 t€15,5 % of revenue
Net profit38 t€EBITDA 44 t€
Equity ratio77,0 %quick ratio 3,50
Taxable income 202464 t€
top quarter of its industry
Income taxes 202413 t€41 t€ in 2020–2024
In business7 yrsregistered 28.2.2019
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Financials
RevenueOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 |
|---|---|---|---|---|
| Revenue | 309 t€ | 300 t€ | 292 t€ | 297 t€ |
| Revenue change | 2,9 % | 2,8 % | -1,9 % | – |
| EBITDA | 44 t€ | 69 t€ | 54 t€ | 58 t€ |
| EBITDA % | 14,2 % | 23,1 % | 18,5 % | 19,4 % |
| Operating profit | 48 t€ | 64 t€ | 42 t€ | 45 t€ |
| Operating margin | 15,5 % | 21,4 % | 14,5 % | 15,1 % |
| Net profit | 38 t€ | 51 t€ | 34 t€ | 36 t€ |
| Personnel costs | -55 t€ | 54 t€ | 53 t€ | 50 t€ |
| Equity ratio | 77,0 % | 74,7 % | 70,2 % | 70,9 % |
| Quick ratio | 3,50 | 3,15 | 2,47 | 2,27 |
| Current ratio | 3,77 | 3,30 | 2,47 | 2,27 |
| Debt to revenue | 6,6 % | 8,2 % | 8,1 % | 8,6 % |
| Return on equity | 55,8 % | 71,0 % | 60,7 % | 57,8 % |
| Balance sheet total | 89 t€ | 97 t€ | 80 t€ | 88 t€ |
| Equity | 69 t€ | 72 t€ | 56 t€ | 62 t€ |
| Cash and bank | 40 t€ | 53 t€ | 42 t€ | 33 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 309 t€ | 300 t€ | 292 t€ | 297 t€ |
| Raw materials and services | 166 t€ | -150 t€ | -144 t€ | -161 t€ |
| Personnel expenses | 55 t€ | -54 t€ | -53 t€ | -50 t€ |
| Depreciations and reductions in value | 3 969 € | -5 292 € | -12 t€ | -13 t€ |
| Other operating expenses | 36 t€ | -27 t€ | -41 t€ | -29 t€ |
| Operating profit (loss) | 48 t€ | 64 t€ | 42 t€ | 45 t€ |
| Financial income and expenses + (-) | -17 € | 1 € | 71 € | -82 € |
| Profit (loss) before appropriations and taxes | 48 t€ | 64 t€ | 43 t€ | 45 t€ |
| Income taxes | 9 503 € | -13 t€ | -8 549 € | -9 042 € |
| Profit (loss) for the financial year | 38 t€ | 51 t€ | 34 t€ | 36 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Non-current assets | 12 t€ | 16 t€ | 21 t€ | 30 t€ |
| Stocks | 5 575 € | 3 590 € | 0 € | – |
| Receivables | 32 t€ | 24 t€ | 16 t€ | 25 t€ |
| Cash in hand and at banks | 40 t€ | 53 t€ | 42 t€ | 33 t€ |
| Current assets | 77 t€ | 81 t€ | 59 t€ | 58 t€ |
| Assets | 89 t€ | 97 t€ | 80 t€ | 88 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 69 t€ | 72 t€ | 56 t€ | 62 t€ |
| Short-term liabilities | 20 t€ | 25 t€ | 24 t€ | 26 t€ |
| Liabilities | 20 t€ | 25 t€ | 24 t€ | 26 t€ |
All financial statement items (45)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | |
|---|---|---|---|---|
| Turnover | 309 t€ | 300 t€ | 292 t€ | 297 t€ |
| Raw materials and services | 166 t€ | -150 t€ | -144 t€ | -161 t€ |
| Personnel expenses | 55 t€ | -54 t€ | -53 t€ | -50 t€ |
| Depreciations and reductions in value | 3 969 € | -5 292 € | -12 t€ | -13 t€ |
| Other operating expenses | 36 t€ | -27 t€ | -41 t€ | -29 t€ |
| Operating profit (loss) | 48 t€ | 64 t€ | 42 t€ | 45 t€ |
| Financial income and expenses + (-) | -17 € | 1 € | 71 € | -82 € |
| Profit (loss) before appropriations and taxes | 48 t€ | 64 t€ | 43 t€ | 45 t€ |
| Income taxes | 9 503 € | -13 t€ | -8 549 € | -9 042 € |
| Profit (loss) for the financial year | 38 t€ | 51 t€ | 34 t€ | 36 t€ |
| Non-current assets | 12 t€ | 16 t€ | 21 t€ | 30 t€ |
| Stocks | 5 575 € | 3 590 € | 0 € | – |
| Receivables | 32 t€ | 24 t€ | 16 t€ | 25 t€ |
| Cash in hand and at banks | 40 t€ | 53 t€ | 42 t€ | 33 t€ |
| Current assets | 77 t€ | 81 t€ | 59 t€ | 58 t€ |
| Assets | 89 t€ | 97 t€ | 80 t€ | 88 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € | 2 500 € | 2 500 € |
| Capital and reserves | 69 t€ | 72 t€ | 56 t€ | 62 t€ |
| Short-term liabilities | 20 t€ | 25 t€ | 24 t€ | 26 t€ |
| Liabilities | 20 t€ | 25 t€ | 24 t€ | 26 t€ |
| Intangible assets | – | – | 0 € | 4 468 € |
| Profit (loss) for the period, equity | 38 t€ | 51 t€ | 34 t€ | 36 t€ |
| Machinery and equipment | 12 t€ | 16 t€ | 21 t€ | 25 t€ |
| Pension expenses | 6 717 € | -7 019 € | -4 253 € | -6 253 € |
| Short-term loan receivables | 2 500 € | 0 € | – | – |
| Short-term accounts payable | 1 820 € | 8 225 € | 8 030 € | 1 852 € |
| Short-term prepayments and accrued income | 6 807 € | 6 180 € | 3 672 € | 7 852 € |
| Liabilities | 89 t€ | 97 t€ | 80 t€ | 88 t€ |
| Materials and supplies | 5 575 € | 3 590 € | 0 € | – |
| Short-term accrued expenses and deferred income | 10 t€ | 8 307 € | 7 834 € | 11 t€ |
| Short-term sales receivables | 18 t€ | 15 t€ | 11 t€ | 11 t€ |
| Interest expenses and other financial expenses for non-Group companies | -17 € | -14 € | 19 € | -130 € |
| Other current liabilities | 8 541 € | 7 988 € | 7 850 € | 13 t€ |
| Short-term receivables | 32 t€ | 24 t€ | 16 t€ | 25 t€ |
| Other short-term receivables | 4 901 € | 3 094 € | 1 507 € | 6 303 € |
| Retained earnings | 28 t€ | 18 t€ | 20 t€ | 24 t€ |
| Inventory increase (+) or decrease (-) | -1 984 € | 3 590 € | 0 € | – |
| Depreciations according to plan | 3 969 € | -5 292 € | -12 t€ | -13 t€ |
| Tangible assets | 12 t€ | 16 t€ | 21 t€ | 25 t€ |
| Services purchased | 28 t€ | -19 t€ | -20 t€ | -19 t€ |
| Purchases during the financial year | 140 t€ | -135 t€ | -124 t€ | -142 t€ |
| Other interest and financial income from non-group companies | 0 € | 16 € | 51 € | 48 € |
| Other social security expenses | 1 376 € | 35 € | -3 838 € | -1 369 € |
| Wages and salaries | 47 t€ | -47 t€ | -45 t€ | -42 t€ |
| Other intangible assets | – | – | 0 € | 4 468 € |
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, Ohjelmointi- ja Tehomittauspalvelu Leppänen Oy is in the top quarter of the industry class other repair and maintenance of motor vehicles (1945 companies with taxable income; median 20 t€, 3,3 times the median).
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.