PK TAMMER SERVICE OY is a limited company based in Ylöjärvi, registered in 2019. In the financial year ending 31.12.2025, revenue was 548 t€ and operating profit 105 t€; equity ratio 70.5 %. Its taxable income in 2024 was 91 t€ and its income taxes 18 t€.
Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 548 t€ | 539 t€ | 431 t€ |
| Revenue change | 1,8 % | 24,8 % | – |
| EBITDA | 84 t€ | 110 t€ | 69 t€ |
| EBITDA % | 15,3 % | 20,4 % | 16,1 % |
| Operating profit | 105 t€ | 93 t€ | 60 t€ |
| Operating margin | 19,2 % | 17,3 % | 14,0 % |
| Net profit | 82 t€ | 62 t€ | 47 t€ |
| Personnel costs | -260 t€ | 224 t€ | 199 t€ |
| Equity ratio | 70,5 % | 76,9 % | 47,8 % |
| Quick ratio | 3,15 | 3,70 | 1,96 |
| Current ratio | 3,15 | 3,70 | 1,96 |
| Debt to revenue | 17,2 % | 14,6 % | 29,7 % |
| Return on equity | 36,4 % | 23,4 % | 40,2 % |
| Balance sheet total | 320 t€ | 342 t€ | 245 t€ |
| Equity | 226 t€ | 263 t€ | 117 t€ |
| Cash and bank | 126 t€ | 163 t€ | 188 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 548 t€ | 539 t€ | 431 t€ |
| Raw materials and services | 99 t€ | -147 t€ | -130 t€ |
| Personnel expenses | 260 t€ | -224 t€ | -199 t€ |
| Depreciations and reductions in value | 22 t€ | -17 t€ | -8 983 € |
| Other operating expenses | 62 t€ | -58 t€ | -33 t€ |
| Operating profit (loss) | 105 t€ | 93 t€ | 60 t€ |
| Financial income and expenses + (-) | 2 250 € | -4 664 € | -1 567 € |
| Profit (loss) before appropriations and taxes | 103 t€ | 88 t€ | 59 t€ |
| Income taxes | 21 t€ | -27 t€ | -12 t€ |
| Profit (loss) for the financial year | 82 t€ | 62 t€ | 47 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 65 t€ | 50 t€ | 27 t€ |
| Receivables | 29 t€ | 29 t€ | 30 t€ |
| Cash in hand and at banks | 126 t€ | 163 t€ | 188 t€ |
| Current assets | 255 t€ | 292 t€ | 218 t€ |
| Assets | 320 t€ | 342 t€ | 245 t€ |
| Capital and reserves | 226 t€ | 263 t€ | 117 t€ |
| Long-term liabilities | 14 t€ | 0 € | 17 t€ |
| Short-term liabilities | 81 t€ | 79 t€ | 111 t€ |
| Liabilities | 95 t€ | 79 t€ | 128 t€ |
All financial statement items (45)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 548 t€ | 539 t€ | 431 t€ |
| Raw materials and services | 99 t€ | -147 t€ | -130 t€ |
| Personnel expenses | 260 t€ | -224 t€ | -199 t€ |
| Depreciations and reductions in value | 22 t€ | -17 t€ | -8 983 € |
| Other operating expenses | 62 t€ | -58 t€ | -33 t€ |
| Operating profit (loss) | 105 t€ | 93 t€ | 60 t€ |
| Financial income and expenses + (-) | 2 250 € | -4 664 € | -1 567 € |
| Profit (loss) before appropriations and taxes | 103 t€ | 88 t€ | 59 t€ |
| Income taxes | 21 t€ | -27 t€ | -12 t€ |
| Profit (loss) for the financial year | 82 t€ | 62 t€ | 47 t€ |
| Non-current assets | 65 t€ | 50 t€ | 27 t€ |
| Receivables | 29 t€ | 29 t€ | 30 t€ |
| Cash in hand and at banks | 126 t€ | 163 t€ | 188 t€ |
| Current assets | 255 t€ | 292 t€ | 218 t€ |
| Assets | 320 t€ | 342 t€ | 245 t€ |
| Capital and reserves | 226 t€ | 263 t€ | 117 t€ |
| Long-term liabilities | 14 t€ | 0 € | 17 t€ |
| Short-term liabilities | 81 t€ | 79 t€ | 111 t€ |
| Liabilities | 95 t€ | 79 t€ | 128 t€ |
| Pension expenses | 41 t€ | -26 t€ | -55 t€ |
| Depreciations according to plan | 22 t€ | -17 t€ | -8 983 € |
| Tangible assets | 65 t€ | 50 t€ | 27 t€ |
| Retained earnings | 144 t€ | 201 t€ | 70 t€ |
| Short-term receivables | 29 t€ | 29 t€ | 30 t€ |
| Long-term accounts payable | – | 0 € | 17 t€ |
| Other current liabilities | 20 t€ | 26 t€ | 19 t€ |
| Short-term sales receivables | 29 t€ | 29 t€ | 30 t€ |
| Short-term prepayments and accrued income | 0 € | 219 € | 610 € |
| Other interest and financial income from non-group companies | 8 € | 0 € | -105 € |
| Interest expenses and other financial expenses for non-Group companies | 2 258 € | -4 664 € | -1 351 € |
| Short-term accounts payable | 11 t€ | 11 t€ | 22 t€ |
| Other shares and holdings | 100 t€ | 100 t€ | 0 € |
| Short-term accrued expenses and deferred income | 38 t€ | 42 t€ | 71 t€ |
| Shares and holdings | 100 t€ | 100 t€ | 0 € |
| Profit (loss) for the period, equity | 82 t€ | 62 t€ | 47 t€ |
| Other social security expenses | 9 082 € | -4 726 € | -10 t€ |
| Purchases during the financial year | 64 t€ | -62 t€ | -51 t€ |
| Other short-term receivables | 6 € | 0 € | – |
| Long-term liabilities to credit institutions | 14 t€ | 0 € | – |
| Services purchased | 35 t€ | -85 t€ | -79 t€ |
| Wages and salaries | 210 t€ | -193 t€ | -133 t€ |
| Interest expenses and other financial expenses for Group companies | – | 0 € | -111 € |
| Liabilities | 320 t€ | 342 t€ | 245 t€ |
| Machinery and equipment | 65 t€ | 50 t€ | 27 t€ |
| Short-term liabilities to credit institutions | 12 t€ | 0 € | – |
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, PK TAMMER SERVICE OY is in the top quarter of the industry class repair and maintenance of general-purpose machinery (206 companies with taxable income; median 29 t€, 3,1 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.
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