Rakennuspalvelu P & J Hartikainen Oy is a limited company based in Kuopio, registered in 2021. In the financial year ending 30.4.2026, revenue was 417 t€ and operating profit 14 t€; equity ratio 68.6 %. Its taxable income in 2024 was 49 t€ and its income taxes 9 886 €.
Revenue 2026417 t€-11 % on the previous year
Operating profit14 t€3,3 % of revenue
Net profit11 t€EBITDA 9 320 €
Equity ratio68,6 %quick ratio 2,50
Taxable income 202449 t€
upper half of its industry
Income taxes 20249 886 €37 t€ in 2022–2024
In business5 yrsregistered 8.6.2021
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Financials
RevenueOperating profitNet profit
| Key figures | 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 |
|---|---|---|---|---|---|
| Revenue | 417 t€ | 468 t€ | 400 t€ | 352 t€ | 363 t€ |
| Revenue change | -11,0 % | 17,1 % | 13,7 % | -3,1 % | – |
| EBITDA | 9 320 € | 15 t€ | 53 t€ | 33 t€ | 111 t€ |
| EBITDA % | 2,2 % | 3,3 % | 13,2 % | 9,4 % | 30,6 % |
| Operating profit | 14 t€ | 21 t€ | 49 t€ | 29 t€ | 107 t€ |
| Operating margin | 3,3 % | 4,5 % | 12,4 % | 8,1 % | 29,5 % |
| Net profit | 11 t€ | 16 t€ | 40 t€ | 23 t€ | 85 t€ |
| Personnel costs | -208 t€ | -200 t€ | 173 t€ | 143 t€ | 128 t€ |
| Equity ratio | 68,6 % | 74,3 % | 73,4 % | 75,7 % | 66,9 % |
| Quick ratio | 2,50 | 2,87 | 3,01 | 3,29 | 2,51 |
| Current ratio | 2,65 | 3,11 | 3,13 | 3,56 | 2,74 |
| Debt to revenue | 15,1 % | 10,2 % | 12,0 % | 9,3 % | 11,7 % |
| Return on equity | 7,9 % | 11,4 % | 29,8 % | 22,4 % | 100,0 % |
| Balance sheet total | 201 t€ | 186 t€ | 181 t€ | 134 t€ | 128 t€ |
| Equity | 138 t€ | 138 t€ | 133 t€ | 101 t€ | 85 t€ |
| Cash and bank | 67 t€ | 75 t€ | 79 t€ | 68 t€ | 76 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 | |
|---|---|---|---|---|---|
| Turnover | 417 t€ | 468 t€ | 400 t€ | 352 t€ | 363 t€ |
| Other operating income | 9 080 € | 10 t€ | 12 t€ | 0 € | – |
| Raw materials and services | 154 t€ | 203 t€ | -145 t€ | -128 t€ | -95 t€ |
| Personnel expenses | 208 t€ | 200 t€ | -173 t€ | -143 t€ | -128 t€ |
| Depreciations and reductions in value | 4 321 € | 5 528 € | -3 285 € | -4 380 € | -3 972 € |
| Other operating expenses | 45 t€ | 48 t€ | -40 t€ | -48 t€ | -29 t€ |
| Operating profit (loss) | 14 t€ | 21 t€ | 49 t€ | 29 t€ | 107 t€ |
| Financial income and expenses + (-) | 56 € | -25 € | 6 € | -181 € | -57 € |
| Profit (loss) before appropriations and taxes | 14 t€ | 21 t€ | 49 t€ | 28 t€ | 107 t€ |
| Income taxes | 2 709 € | 5 405 € | -9 886 € | -5 720 € | -22 t€ |
| Profit (loss) for the financial year | 11 t€ | 16 t€ | 40 t€ | 23 t€ | 85 t€ |
Balance sheet
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | |
|---|---|---|---|---|---|
| Non-current assets | 33 t€ | 37 t€ | 30 t€ | 18 t€ | 12 t€ |
| Stocks | 9 614 € | 11 t€ | 5 880 € | 8 860 € | 9 775 € |
| Receivables | 91 t€ | 63 t€ | 65 t€ | 39 t€ | 30 t€ |
| Cash in hand and at banks | 67 t€ | 75 t€ | 79 t€ | 68 t€ | 76 t€ |
| Current assets | 167 t€ | 149 t€ | 151 t€ | 116 t€ | 116 t€ |
| Assets | 201 t€ | 186 t€ | 181 t€ | 134 t€ | 128 t€ |
| Capital and reserves | 138 t€ | 138 t€ | 133 t€ | 101 t€ | 85 t€ |
| Long-term liabilities | – | – | 0 € | 120 € | 0 € |
| Short-term liabilities | 63 t€ | 48 t€ | 48 t€ | 32 t€ | 42 t€ |
| Liabilities | 63 t€ | 48 t€ | 48 t€ | 33 t€ | 42 t€ |
All financial statement items (47)
| 30.4.2026 | 30.4.2025 | 30.4.2024 | 30.4.2023 | 30.4.2022 | |
|---|---|---|---|---|---|
| Turnover | 417 t€ | 468 t€ | 400 t€ | 352 t€ | 363 t€ |
| Other operating income | 9 080 € | 10 t€ | 12 t€ | 0 € | – |
| Raw materials and services | 154 t€ | 203 t€ | -145 t€ | -128 t€ | -95 t€ |
| Personnel expenses | 208 t€ | 200 t€ | -173 t€ | -143 t€ | -128 t€ |
| Depreciations and reductions in value | 4 321 € | 5 528 € | -3 285 € | -4 380 € | -3 972 € |
| Other operating expenses | 45 t€ | 48 t€ | -40 t€ | -48 t€ | -29 t€ |
| Operating profit (loss) | 14 t€ | 21 t€ | 49 t€ | 29 t€ | 107 t€ |
| Financial income and expenses + (-) | 56 € | -25 € | 6 € | -181 € | -57 € |
| Profit (loss) before appropriations and taxes | 14 t€ | 21 t€ | 49 t€ | 28 t€ | 107 t€ |
| Income taxes | 2 709 € | 5 405 € | -9 886 € | -5 720 € | -22 t€ |
| Profit (loss) for the financial year | 11 t€ | 16 t€ | 40 t€ | 23 t€ | 85 t€ |
| Non-current assets | 33 t€ | 37 t€ | 30 t€ | 18 t€ | 12 t€ |
| Stocks | 9 614 € | 11 t€ | 5 880 € | 8 860 € | 9 775 € |
| Receivables | 91 t€ | 63 t€ | 65 t€ | 39 t€ | 30 t€ |
| Cash in hand and at banks | 67 t€ | 75 t€ | 79 t€ | 68 t€ | 76 t€ |
| Current assets | 167 t€ | 149 t€ | 151 t€ | 116 t€ | 116 t€ |
| Assets | 201 t€ | 186 t€ | 181 t€ | 134 t€ | 128 t€ |
| Capital and reserves | 138 t€ | 138 t€ | 133 t€ | 101 t€ | 85 t€ |
| Long-term liabilities | – | – | 0 € | 120 € | 0 € |
| Short-term liabilities | 63 t€ | 48 t€ | 48 t€ | 32 t€ | 42 t€ |
| Liabilities | 63 t€ | 48 t€ | 48 t€ | 33 t€ | 42 t€ |
| Services purchased | 8 601 € | 30 t€ | -2 342 € | -5 062 € | -2 306 € |
| Retained earnings | 127 t€ | 122 t€ | 93 t€ | 79 t€ | 0 € |
| Other current liabilities | 30 t€ | 23 t€ | 27 t€ | 10 t€ | 12 t€ |
| Profit (loss) for the period, equity | 11 t€ | 16 t€ | 40 t€ | 23 t€ | 85 t€ |
| Other short-term receivables | 45 € | 2 365 € | 1 366 € | 0 € | 2 146 € |
| Finished products | 9 614 € | 11 t€ | 5 880 € | 8 860 € | 9 775 € |
| Short-term accounts payable | 18 t€ | 15 t€ | 10 t€ | 17 t€ | 13 t€ |
| Depreciations according to plan | 4 321 € | 5 528 € | -3 285 € | -4 380 € | -3 972 € |
| Purchases during the financial year | 144 t€ | 178 t€ | -140 t€ | -122 t€ | -102 t€ |
| Wages and salaries | 167 t€ | 164 t€ | -135 t€ | -113 t€ | -99 t€ |
| Short-term sales receivables | 79 t€ | 52 t€ | 59 t€ | 27 t€ | 25 t€ |
| Inventory increase (+) or decrease (-) | 1 532 € | -5 266 € | -2 980 € | -915 € | 9 775 € |
| Interest expenses and other financial expenses for non-Group companies | 101 € | 16 € | 0 € | -181 € | -68 € |
| Other interest and financial income from non-group companies | 45 € | 41 € | 6 € | 0 € | 11 € |
| Other social security expenses | 10 t€ | 8 890 € | -13 t€ | -6 770 € | -7 523 € |
| Tangible assets | 13 t€ | 17 t€ | 9 855 € | 13 t€ | 12 t€ |
| Short-term advances received | 117 € | 117 € | – | – | – |
| Short-term accrued expenses and deferred income | 15 t€ | 9 435 € | 11 t€ | 5 711 € | 17 t€ |
| Short-term receivables | 91 t€ | 63 t€ | 65 t€ | 39 t€ | 30 t€ |
| Pension expenses | 31 t€ | 27 t€ | -26 t€ | -23 t€ | -21 t€ |
| Other long-term liabilities | – | – | 0 € | 120 € | 0 € |
| Machinery and equipment | 13 t€ | 17 t€ | 9 855 € | 13 t€ | 12 t€ |
| Other shares and similar rights of ownership | 20 t€ | 20 t€ | 20 t€ | 5 100 € | 0 € |
| Short-term prepayments and accrued income | 12 t€ | 8 677 € | 4 760 € | 12 t€ | 2 780 € |
| Investments | 20 t€ | 20 t€ | 20 t€ | 5 100 € | 0 € |
| Liabilities | 201 t€ | 186 t€ | 181 t€ | 134 t€ | 128 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, Rakennuspalvelu P & J Hartikainen Oy is in the upper half of the industry class construction of residential and non-residential buildings (5705 companies with taxable income; median 16 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.