SH Esthetics Oy is a limited company based in Oulu, registered in 2020. In the financial year ending 30.4.2026, revenue was 248 t€ and operating profit 43 t€; equity ratio 89.9 %. Its taxable income in 2024 was 36 t€ and its income taxes 7 135 €.
Revenue 2026248 t€-8 % on the previous year
Operating profit43 t€17,4 % of revenue
Net profit34 t€EBITDA 42 t€
Equity ratio89,9 %quick ratio 4,27
Taxable income 202436 t€
top quarter of its industry
Income taxes 20247 135 €38 t€ in 2021–2024
In business6 yrsregistered 6.5.2020
Financials
RevenueOperating profitNet profit
| Key figures | 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 |
|---|---|---|---|---|---|---|
| Revenue | 248 t€ | 268 t€ | 320 t€ | 318 t€ | 199 t€ | 179 t€ |
| Revenue change | -7,6 % | -16,1 % | 0,4 % | 59,8 % | 11,4 % | – |
| EBITDA | 42 t€ | 44 t€ | 36 t€ | 42 t€ | 30 t€ | 83 t€ |
| EBITDA % | 17,1 % | 16,5 % | 11,2 % | 13,2 % | 14,9 % | 46,5 % |
| Operating profit | 43 t€ | 43 t€ | 36 t€ | 42 t€ | 29 t€ | 82 t€ |
| Operating margin | 17,4 % | 16,1 % | 11,2 % | 13,1 % | 14,5 % | 45,7 % |
| Net profit | 34 t€ | 34 t€ | 28 t€ | 32 t€ | 22 t€ | 65 t€ |
| Personnel costs | -61 t€ | 59 t€ | 97 t€ | 93 t€ | 45 t€ | 41 t€ |
| Equity ratio | 89,9 % | 87,9 % | 84,9 % | 71,8 % | 58,4 % | 75,8 % |
| Quick ratio | 4,27 | 3,88 | 3,04 | 2,08 | 2,29 | 3,62 |
| Current ratio | 5,64 | 5,26 | 4,56 | 3,26 | 2,77 | 4,05 |
| Debt to revenue | 7,7 % | 7,6 % | 6,9 % | 12,8 % | 27,8 % | 11,7 % |
| Return on equity | 20,1 % | 23,3 % | 22,7 % | 31,2 % | 28,9 % | 100,0 % |
| Balance sheet total | 194 t€ | 171 t€ | 149 t€ | 146 t€ | 133 t€ | 86 t€ |
| Equity | 171 t€ | 148 t€ | 124 t€ | 104 t€ | 77 t€ | 65 t€ |
| Cash and bank | 87 t€ | 71 t€ | 71 t€ | 63 t€ | 93 t€ | 74 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 248 t€ | 268 t€ | 320 t€ | 318 t€ | 199 t€ | 179 t€ |
| Other operating income | – | 0 € | 6 000 € | 0 € | – | – |
| Raw materials and services | 104 t€ | -118 t€ | -134 t€ | -122 t€ | -84 t€ | -37 t€ |
| Personnel expenses | 61 t€ | -59 t€ | -97 t€ | -93 t€ | -45 t€ | -41 t€ |
| Depreciations and reductions in value | 845 € | -1 095 € | -190 € | -379 € | -759 € | -1 517 € |
| Other operating expenses | 39 t€ | -47 t€ | -59 t€ | -60 t€ | -40 t€ | -18 t€ |
| Operating profit (loss) | 43 t€ | 43 t€ | 36 t€ | 42 t€ | 29 t€ | 82 t€ |
| Financial income and expenses + (-) | 18 € | 87 € | -512 € | -895 € | -849 € | -1 € |
| Profit (loss) before appropriations and taxes | 43 t€ | 43 t€ | 35 t€ | 41 t€ | 28 t€ | 82 t€ |
| Income taxes | 8 706 € | -8 675 € | -7 135 € | -8 380 € | -5 608 € | -16 t€ |
| Profit (loss) for the financial year | 34 t€ | 34 t€ | 28 t€ | 32 t€ | 22 t€ | 65 t€ |
Balance sheet
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|---|
| Non-current assets | 62 t€ | 51 t€ | 31 t€ | 19 t€ | 7 759 € | 1 517 € |
| Stocks | 32 t€ | 32 t€ | 40 t€ | 46 t€ | 22 t€ | 8 955 € |
| Receivables | 8 107 € | 15 t€ | 8 370 € | 18 t€ | 10 t€ | 1 244 € |
| Cash in hand and at banks | 87 t€ | 71 t€ | 71 t€ | 63 t€ | 93 t€ | 74 t€ |
| Current assets | 133 t€ | 121 t€ | 119 t€ | 127 t€ | 125 t€ | 85 t€ |
| Assets | 194 t€ | 171 t€ | 149 t€ | 146 t€ | 133 t€ | 86 t€ |
| Capital and reserves | 171 t€ | 148 t€ | 124 t€ | 104 t€ | 77 t€ | 65 t€ |
| Long-term liabilities | – | – | 0 € | 3 429 € | 10 t€ | 0 € |
| Short-term liabilities | 24 t€ | 23 t€ | 26 t€ | 39 t€ | 45 t€ | 21 t€ |
| Liabilities | 24 t€ | 23 t€ | 26 t€ | 42 t€ | 55 t€ | 21 t€ |
All financial statement items (55)
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | 30.4.2021 | |
|---|---|---|---|---|---|---|
| Turnover | 248 t€ | 268 t€ | 320 t€ | 318 t€ | 199 t€ | 179 t€ |
| Other operating income | – | 0 € | 6 000 € | 0 € | – | – |
| Raw materials and services | 104 t€ | -118 t€ | -134 t€ | -122 t€ | -84 t€ | -37 t€ |
| Personnel expenses | 61 t€ | -59 t€ | -97 t€ | -93 t€ | -45 t€ | -41 t€ |
| Depreciations and reductions in value | 845 € | -1 095 € | -190 € | -379 € | -759 € | -1 517 € |
| Other operating expenses | 39 t€ | -47 t€ | -59 t€ | -60 t€ | -40 t€ | -18 t€ |
| Operating profit (loss) | 43 t€ | 43 t€ | 36 t€ | 42 t€ | 29 t€ | 82 t€ |
| Financial income and expenses + (-) | 18 € | 87 € | -512 € | -895 € | -849 € | -1 € |
| Profit (loss) before appropriations and taxes | 43 t€ | 43 t€ | 35 t€ | 41 t€ | 28 t€ | 82 t€ |
| Income taxes | 8 706 € | -8 675 € | -7 135 € | -8 380 € | -5 608 € | -16 t€ |
| Profit (loss) for the financial year | 34 t€ | 34 t€ | 28 t€ | 32 t€ | 22 t€ | 65 t€ |
| Non-current assets | 62 t€ | 51 t€ | 31 t€ | 19 t€ | 7 759 € | 1 517 € |
| Stocks | 32 t€ | 32 t€ | 40 t€ | 46 t€ | 22 t€ | 8 955 € |
| Receivables | 8 107 € | 15 t€ | 8 370 € | 18 t€ | 10 t€ | 1 244 € |
| Cash in hand and at banks | 87 t€ | 71 t€ | 71 t€ | 63 t€ | 93 t€ | 74 t€ |
| Current assets | 133 t€ | 121 t€ | 119 t€ | 127 t€ | 125 t€ | 85 t€ |
| Assets | 194 t€ | 171 t€ | 149 t€ | 146 t€ | 133 t€ | 86 t€ |
| Capital and reserves | 171 t€ | 148 t€ | 124 t€ | 104 t€ | 77 t€ | 65 t€ |
| Long-term liabilities | – | – | 0 € | 3 429 € | 10 t€ | 0 € |
| Short-term liabilities | 24 t€ | 23 t€ | 26 t€ | 39 t€ | 45 t€ | 21 t€ |
| Liabilities | 24 t€ | 23 t€ | 26 t€ | 42 t€ | 55 t€ | 21 t€ |
| Impairment on investments for non-current assets | 19 € | 188 € | 0 € | – | – | – |
| Other social security expenses | 3 727 € | -2 479 € | -3 834 € | -2 876 € | -1 635 € | -1 127 € |
| Other interest and financial income from non-group companies | 3 € | 0 € | 33 € | 0 € | – | – |
| Shares and holdings | 5 201 € | 2 940 € | 0 € | – | – | – |
| Short-term accrued expenses and deferred income | – | 0 € | 1 571 € | 3 732 € | 87 € | 11 t€ |
| Tangible assets | 2 250 € | 3 095 € | 190 € | 379 € | 759 € | 1 517 € |
| Pension expenses | 3 652 € | -3 693 € | -9 724 € | -6 955 € | -1 529 € | -1 503 € |
| Other shares and holdings | 5 201 € | 2 940 € | 0 € | – | – | – |
| Short-term liabilities to credit institutions | – | 0 € | 3 429 € | 6 857 € | 6 857 € | 0 € |
| Other long-term receivables | 3 750 € | 3 750 € | 3 750 € | 3 750 € | 3 750 € | 798 € |
| Inventory increase (+) or decrease (-) | -240 € | -7 728 € | -6 548 € | 24 t€ | 13 t€ | 8 955 € |
| Long-term liabilities to credit institutions | – | – | 0 € | 3 429 € | 10 t€ | 0 € |
| Liabilities | 194 t€ | 171 t€ | 149 t€ | 146 t€ | 133 t€ | 86 t€ |
| Machinery and equipment | 2 250 € | 3 095 € | 190 € | 379 € | 759 € | 1 517 € |
| Short-term loan receivables | 0 € | 5 500 € | 0 € | – | – | – |
| Services purchased | 48 t€ | -50 t€ | -54 t€ | -45 t€ | -12 t€ | -1 574 € |
| Wages and salaries | 53 t€ | -53 t€ | -83 t€ | -84 t€ | -42 t€ | -38 t€ |
| Reductions in value of shares and holdings in current assets | – | – | 0 € | -205 € | 0 € | – |
| Short-term prepayments and accrued income | 3 073 € | 2 246 € | 2 565 € | 11 t€ | 3 406 € | 446 € |
| Other short-term receivables | 0 € | 279 € | 0 € | – | – | – |
| Purchases during the financial year | 56 t€ | -60 t€ | -74 t€ | -101 t€ | -85 t€ | -45 t€ |
| Long-term receivables | 3 750 € | 3 750 € | 3 750 € | 3 750 € | 3 750 € | 798 € |
| Investments | 59 t€ | 47 t€ | 31 t€ | 19 t€ | 7 000 € | 0 € |
| Short-term sales receivables | 1 284 € | 3 066 € | 2 055 € | 3 744 € | 3 323 € | 0 € |
| Other shares and similar rights of ownership | 59 t€ | 47 t€ | 31 t€ | 19 t€ | 7 000 € | 0 € |
| Short-term advances received | 4 448 € | 2 434 € | 3 989 € | 1 611 € | 150 € | 0 € |
| Profit (loss) for the period, equity | 34 t€ | 34 t€ | 28 t€ | 32 t€ | 22 t€ | 65 t€ |
| Other current liabilities | 9 052 € | 9 284 € | 10 t€ | 14 t€ | 8 352 € | 8 497 € |
| Interest expenses and other financial expenses for non-Group companies | 3 € | -101 € | -545 € | -690 € | -849 € | -1 € |
| Retained earnings | 136 t€ | 114 t€ | 96 t€ | 71 t€ | 55 t€ | 0 € |
| Materials and supplies | 32 t€ | 32 t€ | 40 t€ | 46 t€ | 22 t€ | 8 955 € |
| Short-term accounts payable | 10 t€ | 11 t€ | 6 841 € | 13 t€ | 30 t€ | 1 008 € |
| Depreciations according to plan | 845 € | -1 095 € | -190 € | -379 € | -759 € | -1 517 € |
| Short-term receivables | 4 357 € | 11 t€ | 4 620 € | 14 t€ | 6 729 € | 446 € |
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, SH Esthetics Oy is in the top quarter of the industry class beauty care and other beauty treatment activities (336 companies with taxable income; median 7 253 €, 4,9 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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