JJ Lehtimäki Oy is a limited company based in Pirkkala, registered in 2020. In the financial year ending 31.12.2025, revenue was 32 t€ and operating profit 31 t€; equity ratio 96.0 %. Its taxable income in 2024 was 13 t€ and its income taxes 2 565 €.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue | 32 t€ | 13 t€ | 35 t€ | 42 t€ | 27 t€ | 127 t€ |
| Revenue change | 151,3 % | -63,0 % | -15,9 % | 51,8 % | -78,3 % | – |
| EBITDA | 31 t€ | 11 t€ | 33 t€ | 40 t€ | 27 t€ | 127 t€ |
| EBITDA % | 95,0 % | 85,5 % | 95,3 % | 96,7 % | 98,6 % | 100,0 % |
| Operating profit | 31 t€ | 11 t€ | 33 t€ | 40 t€ | 27 t€ | 127 t€ |
| Operating margin | 95,0 % | 85,5 % | 95,3 % | 96,7 % | 98,6 % | 100,0 % |
| Net profit | 25 t€ | 10 t€ | 27 t€ | 87 t€ | 22 t€ | 101 t€ |
| Equity ratio | 96,0 % | 98,4 % | 95,4 % | 91,3 % | 91,3 % | 64,3 % |
| Quick ratio | 17,97 | 44,49 | 14,80 | 7,87 | 5,35 | 2,80 |
| Current ratio | 17,97 | 44,49 | 14,80 | 7,87 | 5,35 | 2,80 |
| Debt to revenue | 29,6 % | 27,7 % | 28,3 % | 43,9 % | 39,7 % | 44,3 % |
| Return on equity | 11,0 % | 4,6 % | 13,0 % | 45,2 % | 19,1 % | 100,0 % |
| Balance sheet total | 240 t€ | 227 t€ | 214 t€ | 211 t€ | 126 t€ | 157 t€ |
| Equity | 231 t€ | 223 t€ | 204 t€ | 193 t€ | 115 t€ | 101 t€ |
| Cash and bank | 131 t€ | 111 t€ | 103 t€ | 89 t€ | 24 t€ | 0 € |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 32 t€ | 13 t€ | 35 t€ | 42 t€ | 27 t€ | 127 t€ |
| Other operating income | – | – | – | 0 € | 1 099 € | 0 € |
| Other operating expenses | 1 635 € | -1 877 € | -1 655 € | -1 384 € | -1 469 € | 0 € |
| Operating profit (loss) | 31 t€ | 11 t€ | 33 t€ | 40 t€ | 27 t€ | 127 t€ |
| Financial income and expenses + (-) | -987 € | 1 762 € | -88 € | 55 t€ | -64 € | 0 € |
| Profit (loss) before appropriations and taxes | 32 t€ | 13 t€ | 33 t€ | 95 t€ | 27 t€ | 127 t€ |
| Income taxes | 6 373 € | -2 565 € | -6 653 € | -8 045 € | -5 002 € | -26 t€ |
| Profit (loss) for the financial year | 25 t€ | 10 t€ | 27 t€ | 87 t€ | 22 t€ | 101 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 0 € |
| Receivables | 42 t€ | 49 t€ | 43 t€ | 55 t€ | 34 t€ | 157 t€ |
| Cash in hand and at banks | 131 t€ | 111 t€ | 103 t€ | 89 t€ | 24 t€ | 0 € |
| Current assets | 173 t€ | 159 t€ | 147 t€ | 144 t€ | 58 t€ | 157 t€ |
| Assets | 240 t€ | 227 t€ | 214 t€ | 211 t€ | 126 t€ | 157 t€ |
| Capital and reserves | 231 t€ | 223 t€ | 204 t€ | 193 t€ | 115 t€ | 101 t€ |
| Short-term liabilities | 9 626 € | 3 580 € | 9 908 € | 18 t€ | 11 t€ | 56 t€ |
| Liabilities | 9 626 € | 3 580 € | 9 908 € | 18 t€ | 11 t€ | 56 t€ |
All financial statement items (29)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Turnover | 32 t€ | 13 t€ | 35 t€ | 42 t€ | 27 t€ | 127 t€ |
| Other operating income | – | – | – | 0 € | 1 099 € | 0 € |
| Other operating expenses | 1 635 € | -1 877 € | -1 655 € | -1 384 € | -1 469 € | 0 € |
| Operating profit (loss) | 31 t€ | 11 t€ | 33 t€ | 40 t€ | 27 t€ | 127 t€ |
| Financial income and expenses + (-) | -987 € | 1 762 € | -88 € | 55 t€ | -64 € | 0 € |
| Profit (loss) before appropriations and taxes | 32 t€ | 13 t€ | 33 t€ | 95 t€ | 27 t€ | 127 t€ |
| Income taxes | 6 373 € | -2 565 € | -6 653 € | -8 045 € | -5 002 € | -26 t€ |
| Profit (loss) for the financial year | 25 t€ | 10 t€ | 27 t€ | 87 t€ | 22 t€ | 101 t€ |
| Non-current assets | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 0 € |
| Receivables | 42 t€ | 49 t€ | 43 t€ | 55 t€ | 34 t€ | 157 t€ |
| Cash in hand and at banks | 131 t€ | 111 t€ | 103 t€ | 89 t€ | 24 t€ | 0 € |
| Current assets | 173 t€ | 159 t€ | 147 t€ | 144 t€ | 58 t€ | 157 t€ |
| Assets | 240 t€ | 227 t€ | 214 t€ | 211 t€ | 126 t€ | 157 t€ |
| Capital and reserves | 231 t€ | 223 t€ | 204 t€ | 193 t€ | 115 t€ | 101 t€ |
| Short-term liabilities | 9 626 € | 3 580 € | 9 908 € | 18 t€ | 11 t€ | 56 t€ |
| Liabilities | 9 626 € | 3 580 € | 9 908 € | 18 t€ | 11 t€ | 56 t€ |
| Profit (loss) for the period, equity | 25 t€ | 10 t€ | 27 t€ | 87 t€ | 22 t€ | 101 t€ |
| Other shares and similar rights of ownership | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 0 € |
| Short-term prepayments and accrued income | 835 € | 32 t€ | 0 € | 3 000 € | 0 € | – |
| Liabilities | 240 t€ | 227 t€ | 214 t€ | 211 t€ | 126 t€ | 157 t€ |
| Other interest and financial income from non-group companies | 1 008 € | 1 787 € | 1 € | 0 € | 0 € | 0 € |
| Short-term accrued expenses and deferred income | – | 0 € | 1 243 € | 8 045 € | 5 410 € | 26 t€ |
| Short-term sales receivables | 41 t€ | 16 t€ | 43 t€ | 52 t€ | 34 t€ | 157 t€ |
| Interest expenses and other financial expenses for non-Group companies | 21 € | -25 € | -89 € | -3 € | -64 € | 0 € |
| Other current liabilities | 9 626 € | 3 580 € | 8 664 € | 10 t€ | 5 464 € | 30 t€ |
| Short-term receivables | 42 t€ | 49 t€ | 43 t€ | 55 t€ | 34 t€ | 157 t€ |
| Retained earnings | 205 t€ | 213 t€ | 178 t€ | 106 t€ | 93 t€ | 0 € |
| Income from other investments under non-current assets, from other companies | – | 0 € | 0 € | 55 t€ | 0 € | – |
| Investments | 67 t€ | 67 t€ | 67 t€ | 67 t€ | 67 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, JJ Lehtimäki Oy is in the lower half of the industry class business and other management consultancy activities (7663 companies with taxable income; median 16 t€).
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.