Maansiirto ja Kuljetus Sauli Puumala Oy is a limited company based in Kaustinen, registered in 2019. In the financial year ending 31.12.2025, operating profit 6 332 €; equity ratio 98.4 %. Its taxable income in 2024 was 184 t€ and its income taxes 37 t€. Public buyers bought 2 445 € from it in 2023–2023; the largest buyer is Geologian tutkimuskeskus (Työ- ja elinkeinoministeriön hallinnonala).
Financials
| Key figures | 31.12.2025 | 31.12.2024 |
|---|---|---|
| Revenue change | -95,1 % | – |
| Gross profit | 14 t€ | 282 t€ |
| EBITDA | 6 137 € | 205 t€ |
| Operating profit | 6 332 € | 205 t€ |
| Net profit | -93 € | 167 t€ |
| Personnel costs | 145 € | -49 t€ |
| Equity ratio | 98,4 % | 87,7 % |
| Quick ratio | 3,60 | 2,40 |
| Current ratio | 3,60 | 2,40 |
| Return on equity | -0,0 % | 54,4 % |
| Balance sheet total | 246 t€ | 351 t€ |
| Equity | 242 t€ | 308 t€ |
| Cash and bank | 8 251 € | 98 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Gross profit or loss | 14 t€ | 282 t€ |
| Personnel expenses | -145 € | 49 t€ |
| Depreciations and reductions in value | 194 € | 209 € |
| Other operating expenses | 7 575 € | 28 t€ |
| Operating profit (loss) | 6 332 € | 205 t€ |
| Financial income and expenses + (-) | 6 425 € | -55 € |
| Profit (loss) before appropriations and taxes | -93 € | 205 t€ |
| Income taxes | 0 € | 37 t€ |
| Profit (loss) for the financial year | -93 € | 167 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Non-current assets | 232 t€ | 247 t€ |
| Receivables | 6 112 € | 6 411 € |
| Cash in hand and at banks | 8 251 € | 98 t€ |
| Current assets | 14 t€ | 104 t€ |
| Assets | 246 t€ | 351 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € |
| Capital and reserves | 242 t€ | 308 t€ |
| Short-term liabilities | 3 989 € | 43 t€ |
| Liabilities | 3 989 € | 43 t€ |
All financial statement items (41)
| 31.12.2025 | 31.12.2024 | |
|---|---|---|
| Gross profit or loss | 14 t€ | 282 t€ |
| Personnel expenses | -145 € | 49 t€ |
| Depreciations and reductions in value | 194 € | 209 € |
| Other operating expenses | 7 575 € | 28 t€ |
| Operating profit (loss) | 6 332 € | 205 t€ |
| Financial income and expenses + (-) | 6 425 € | -55 € |
| Profit (loss) before appropriations and taxes | -93 € | 205 t€ |
| Income taxes | 0 € | 37 t€ |
| Profit (loss) for the financial year | -93 € | 167 t€ |
| Non-current assets | 232 t€ | 247 t€ |
| Receivables | 6 112 € | 6 411 € |
| Cash in hand and at banks | 8 251 € | 98 t€ |
| Current assets | 14 t€ | 104 t€ |
| Assets | 246 t€ | 351 t€ |
| Share capital or other similar capital | 2 500 € | 2 500 € |
| Capital and reserves | 242 t€ | 308 t€ |
| Short-term liabilities | 3 989 € | 43 t€ |
| Liabilities | 3 989 € | 43 t€ |
| Buildings and structures, Owned | 2 583 € | 2 777 € |
| Reserve for invested non-restricted equity | 116 t€ | 156 t€ |
| Profit (loss) for the period, equity | -93 € | 167 t€ |
| Other shares and similar rights of ownership | 225 t€ | 240 t€ |
| Pension expenses | -145 € | 6 054 € |
| Short-term accounts payable | 155 € | 112 € |
| Short-term prepayments and accrued income | 734 € | 583 € |
| Liabilities | 246 t€ | 351 t€ |
| Short-term accrued expenses and deferred income | 192 € | 36 t€ |
| Short-term sales receivables | 5 373 € | 5 373 € |
| Interest expenses and other financial expenses for non-Group companies | 7 209 € | 0 € |
| Other current liabilities | 3 643 € | 7 038 € |
| Short-term receivables | 6 112 € | 6 411 € |
| Other short-term receivables | 5 € | 455 € |
| Income from other investments under non-current assets, from other companies | 80 € | 0 € |
| Retained earnings | 124 t€ | -18 t€ |
| Land and water areas, Owned | 4 528 € | 4 528 € |
| Investments | 225 t€ | 240 t€ |
| Depreciations according to plan | 194 € | 209 € |
| Tangible assets | 7 111 € | 7 305 € |
| Other interest and financial income from non-group companies | 704 € | 55 € |
| Other social security expenses | 0 € | 394 € |
| Wages and salaries | 0 € | 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, Maansiirto ja Kuljetus Sauli Puumala Oy is in the top quarter of the industry class freight transport by road (2781 companies with taxable income; median 34 t€, 5,4 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.