Asianajotoimisto Almgren & Sankamo Oy is a limited company based in Kotka, registered in 2020. In the financial year ending 31.12.2023, revenue was 1,9 M€ and operating profit 32 t€; equity ratio 12.7 %. Its taxable income in 2024 was 188 t€ and its income taxes 38 t€. Public buyers bought 2 640 € from it in 2022–2023; the largest buyer is Oikeusministeriö (Oikeusministeriön hallinnonala).
Kotka: 7 new companies in 30 days
- Oninfinite OyOhjelmistojen suunnittelu ja valmistus
- ASAP - Reilumpi kaikille OyOhjelmistojen suunnittelu ja valmistus
- Laapas paineautot OyViemäri- ja jätevesihuolto
Financials
| Key figures | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|
| Revenue | 1,9 M€ | 2,0 M€ | 1,9 M€ | 1,2 M€ |
| Revenue change | -5,5 % | 4,0 % | 59,2 % | – |
| EBITDA | 67 t€ | 260 t€ | 115 t€ | 488 t€ |
| EBITDA % | 3,6 % | 13,2 % | 6,1 % | 40,9 % |
| Operating profit | 32 t€ | 224 t€ | 76 t€ | 446 t€ |
| Operating margin | 1,7 % | 11,3 % | 4,0 % | 37,4 % |
| Net profit | 13 t€ | 172 t€ | 53 t€ | 351 t€ |
| Personnel costs | 1,3 M€ | 1,3 M€ | 1,3 M€ | 498 t€ |
| Equity ratio | 12,7 % | 26,1 % | 11,1 % | 33,1 % |
| Quick ratio | 0,67 | 1,04 | 0,81 | 2,11 |
| Current ratio | 0,67 | 1,04 | 0,81 | 2,11 |
| Debt to revenue | 38,5 % | 38,9 % | 41,8 % | 59,9 % |
| Return on equity | 12,1 % | 63,6 % | 53,7 % | 99,5 % |
| Balance sheet total | 824 t€ | 1,0 M€ | 892 t€ | 1,1 M€ |
| Equity | 105 t€ | 271 t€ | 99 t€ | 353 t€ |
| Cash and bank | 172 t€ | 232 t€ | 122 t€ | 531 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|
| Turnover | 1,9 M€ | 2,0 M€ | 1,9 M€ | 1,2 M€ |
| Raw materials and services | -78 t€ | -46 t€ | -61 t€ | -29 t€ |
| Personnel expenses | -1,3 M€ | -1,3 M€ | -1,3 M€ | -498 t€ |
| Depreciations and reductions in value | -35 t€ | -37 t€ | -39 t€ | -42 t€ |
| Other operating expenses | -431 t€ | -412 t€ | -377 t€ | -177 t€ |
| Operating profit (loss) | 32 t€ | 224 t€ | 76 t€ | 446 t€ |
| Financial income and expenses + (-) | -13 t€ | -7 124 € | -9 612 € | -7 420 € |
| Profit (loss) before appropriations and taxes | 18 t€ | 216 t€ | 67 t€ | 439 t€ |
| Income taxes | -5 494 € | -44 t€ | -14 t€ | -88 t€ |
| Profit (loss) for the financial year | 13 t€ | 172 t€ | 53 t€ | 351 t€ |
Balance sheet
| 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|
| Non-current assets | 465 t€ | 500 t€ | 537 t€ | 308 t€ |
| Receivables | 187 t€ | 308 t€ | 234 t€ | 228 t€ |
| Cash in hand and at banks | 172 t€ | 232 t€ | 122 t€ | 531 t€ |
| Current assets | 359 t€ | 539 t€ | 355 t€ | 759 t€ |
| Assets | 824 t€ | 1,0 M€ | 892 t€ | 1,1 M€ |
| Share capital or other similar capital | 1 920 € | 1 920 € | 1 920 € | 1 920 € |
| Capital and reserves | 105 t€ | 271 t€ | 99 t€ | 353 t€ |
| Long-term liabilities | 185 t€ | 247 t€ | 354 t€ | 354 t€ |
| Short-term liabilities | 534 t€ | 521 t€ | 439 t€ | 361 t€ |
| Liabilities | 719 t€ | 768 t€ | 793 t€ | 714 t€ |
All financial statement items (47)
| 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|
| Turnover | 1,9 M€ | 2,0 M€ | 1,9 M€ | 1,2 M€ |
| Raw materials and services | -78 t€ | -46 t€ | -61 t€ | -29 t€ |
| Personnel expenses | -1,3 M€ | -1,3 M€ | -1,3 M€ | -498 t€ |
| Depreciations and reductions in value | -35 t€ | -37 t€ | -39 t€ | -42 t€ |
| Other operating expenses | -431 t€ | -412 t€ | -377 t€ | -177 t€ |
| Operating profit (loss) | 32 t€ | 224 t€ | 76 t€ | 446 t€ |
| Financial income and expenses + (-) | -13 t€ | -7 124 € | -9 612 € | -7 420 € |
| Profit (loss) before appropriations and taxes | 18 t€ | 216 t€ | 67 t€ | 439 t€ |
| Income taxes | -5 494 € | -44 t€ | -14 t€ | -88 t€ |
| Profit (loss) for the financial year | 13 t€ | 172 t€ | 53 t€ | 351 t€ |
| Non-current assets | 465 t€ | 500 t€ | 537 t€ | 308 t€ |
| Receivables | 187 t€ | 308 t€ | 234 t€ | 228 t€ |
| Cash in hand and at banks | 172 t€ | 232 t€ | 122 t€ | 531 t€ |
| Current assets | 359 t€ | 539 t€ | 355 t€ | 759 t€ |
| Assets | 824 t€ | 1,0 M€ | 892 t€ | 1,1 M€ |
| Share capital or other similar capital | 1 920 € | 1 920 € | 1 920 € | 1 920 € |
| Capital and reserves | 105 t€ | 271 t€ | 99 t€ | 353 t€ |
| Long-term liabilities | 185 t€ | 247 t€ | 354 t€ | 354 t€ |
| Short-term liabilities | 534 t€ | 521 t€ | 439 t€ | 361 t€ |
| Liabilities | 719 t€ | 768 t€ | 793 t€ | 714 t€ |
| Investments | 267 t€ | 267 t€ | 267 t€ | 0 € |
| Other short-term receivables | 9 410 € | 0 € | 2 630 € | 1 617 € |
| Other current liabilities | 125 t€ | 148 t€ | 130 t€ | 133 t€ |
| Retained earnings | 90 t€ | 97 t€ | 44 t€ | 0 € |
| Short-term prepayments and accrued income | 2 434 € | 2 180 € | 21 t€ | 5 310 € |
| Short-term accounts payable | 60 t€ | 50 t€ | 35 t€ | 31 t€ |
| Short-term sales receivables | 176 t€ | 305 t€ | 211 t€ | 221 t€ |
| Purchases during the financial year | -49 t€ | -46 t€ | -61 t€ | -29 t€ |
| Profit (loss) for the period, equity | 13 t€ | 172 t€ | 53 t€ | 351 t€ |
| Short-term receivables | 187 t€ | 308 t€ | 234 t€ | 228 t€ |
| Interest expenses and other financial expenses for non-Group companies | -17 t€ | -8 599 € | -10 t€ | -7 525 € |
| Tangible assets | 14 t€ | 19 t€ | 25 t€ | 34 t€ |
| Wages and salaries | -1,1 M€ | -1,0 M€ | -1,1 M€ | -435 t€ |
| Short-term accrued expenses and deferred income | 242 t€ | 216 t€ | 166 t€ | 120 t€ |
| Intangible assets | 183 t€ | 214 t€ | 244 t€ | 274 t€ |
| Liabilities | 824 t€ | 1,0 M€ | 892 t€ | 1,1 M€ |
| Other interest and financial income from non-group companies | 3 709 € | 1 476 € | 812 € | 105 € |
| Other social security expenses | -38 t€ | -33 t€ | -34 t€ | -11 t€ |
| Long-term liabilities to credit institutions | 185 t€ | 247 t€ | 354 t€ | 354 t€ |
| Machinery and equipment | 14 t€ | 19 t€ | 25 t€ | 34 t€ |
| Goodwill | 183 t€ | 214 t€ | 244 t€ | 274 t€ |
| Depreciations according to plan | -35 t€ | -37 t€ | -39 t€ | -42 t€ |
| Services purchased | -29 t€ | 0 € | – | – |
| Short-term liabilities to credit institutions | 107 t€ | 107 t€ | 107 t€ | 77 t€ |
| Other shares and similar rights of ownership | 267 t€ | 267 t€ | 267 t€ | 0 € |
| Short-term advances received | 0 € | 521 € | 222 € | 0 € |
| Pension expenses | -191 t€ | -182 t€ | -209 t€ | -52 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, Asianajotoimisto Almgren & Sankamo Oy is in the upper half of the industry class legal representation activities (455 companies with taxable income; median 76 t€, 2,5 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.