Lehmuskulma Oy is a limited company based in Kouvola, registered in 2022. In the financial year ending 31.12.2025, revenue was 318 t€ and operating profit 169 t€; equity ratio 23.6 %. Its taxable income in 2024 was 102 t€ and its income taxes 21 t€.
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Financials
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 |
|---|---|---|---|
| Revenue | 318 t€ | 318 t€ | 190 t€ |
| Revenue change | 0,0 % | 67,2 % | – |
| EBITDA | 101 t€ | 258 t€ | 152 t€ |
| EBITDA % | 31,9 % | 81,2 % | 79,9 % |
| Operating profit | 169 t€ | 188 t€ | 79 t€ |
| Operating margin | 53,1 % | 59,0 % | 41,3 % |
| Net profit | 85 t€ | 82 t€ | 25 t€ |
| Equity ratio | 23,6 % | 19,8 % | 15,2 % |
| Quick ratio | 1,28 | 1,07 | 0,75 |
| Current ratio | 1,28 | 1,07 | 0,75 |
| Debt to revenue | 435,9 % | 460,9 % | 824,1 % |
| Return on equity | 20,0 % | 22,6 % | 8,9 % |
| Balance sheet total | 1,8 M€ | 1,8 M€ | 1,8 M€ |
| Equity | 427 t€ | 362 t€ | 280 t€ |
| Cash and bank | 92 t€ | 97 t€ | 22 t€ |
Balance sheet
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 318 t€ | 318 t€ | 190 t€ |
| Depreciations and reductions in value | 68 t€ | -70 t€ | -73 t€ |
| Other operating expenses | 81 t€ | -60 t€ | -38 t€ |
| Operating profit (loss) | 169 t€ | 188 t€ | 79 t€ |
| Financial income and expenses + (-) | 61 t€ | -85 t€ | -47 t€ |
| Profit (loss) before appropriations and taxes | 108 t€ | 102 t€ | 31 t€ |
| Income taxes | 23 t€ | -20 t€ | -6 229 € |
| Profit (loss) for the financial year | 85 t€ | 82 t€ | 25 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Non-current assets | 1,7 M€ | 1,7 M€ | 1,8 M€ |
| Receivables | 64 t€ | 39 t€ | 64 t€ |
| Cash in hand and at banks | 92 t€ | 97 t€ | 22 t€ |
| Current assets | 157 t€ | 136 t€ | 85 t€ |
| Assets | 1,8 M€ | 1,8 M€ | 1,8 M€ |
| Share capital or other similar capital | 5 000 € | 5 000 € | 5 000 € |
| Capital and reserves | 427 t€ | 362 t€ | 280 t€ |
| Long-term liabilities | 1,3 M€ | 1,3 M€ | 1,5 M€ |
| Short-term liabilities | 122 t€ | 127 t€ | 113 t€ |
| Liabilities | 1,4 M€ | 1,5 M€ | 1,6 M€ |
All financial statement items (37)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | |
|---|---|---|---|
| Turnover | 318 t€ | 318 t€ | 190 t€ |
| Depreciations and reductions in value | 68 t€ | -70 t€ | -73 t€ |
| Other operating expenses | 81 t€ | -60 t€ | -38 t€ |
| Operating profit (loss) | 169 t€ | 188 t€ | 79 t€ |
| Financial income and expenses + (-) | 61 t€ | -85 t€ | -47 t€ |
| Profit (loss) before appropriations and taxes | 108 t€ | 102 t€ | 31 t€ |
| Income taxes | 23 t€ | -20 t€ | -6 229 € |
| Profit (loss) for the financial year | 85 t€ | 82 t€ | 25 t€ |
| Non-current assets | 1,7 M€ | 1,7 M€ | 1,8 M€ |
| Receivables | 64 t€ | 39 t€ | 64 t€ |
| Cash in hand and at banks | 92 t€ | 97 t€ | 22 t€ |
| Current assets | 157 t€ | 136 t€ | 85 t€ |
| Assets | 1,8 M€ | 1,8 M€ | 1,8 M€ |
| Share capital or other similar capital | 5 000 € | 5 000 € | 5 000 € |
| Capital and reserves | 427 t€ | 362 t€ | 280 t€ |
| Long-term liabilities | 1,3 M€ | 1,3 M€ | 1,5 M€ |
| Short-term liabilities | 122 t€ | 127 t€ | 113 t€ |
| Liabilities | 1,4 M€ | 1,5 M€ | 1,6 M€ |
| Advance payments and construction in progress | 33 t€ | 0 € | – |
| Buildings and structures, Owned | 1,6 M€ | 1,7 M€ | 1,8 M€ |
| Reserve for invested non-restricted equity | 230 t€ | 250 t€ | 250 t€ |
| Profit (loss) for the period, equity | 85 t€ | 82 t€ | 25 t€ |
| Short-term accounts payable | 3 838 € | 3 189 € | 1 972 € |
| Short-term prepayments and accrued income | 1 400 € | 2 478 € | 12 t€ |
| Liabilities | 1,8 M€ | 1,8 M€ | 1,8 M€ |
| Short-term accrued expenses and deferred income | 18 t€ | 23 t€ | 10 t€ |
| Interest expenses and other financial expenses for non-Group companies | 61 t€ | -85 t€ | -47 t€ |
| Short-term liabilities to credit institutions | 101 t€ | 101 t€ | 101 t€ |
| Other current liabilities | 15 € | 15 € | 15 € |
| Short-term receivables | 64 t€ | 39 t€ | 64 t€ |
| Retained earnings | 107 t€ | 25 t€ | 0 € |
| Other short-term receivables | 63 t€ | 37 t€ | 52 t€ |
| Depreciations according to plan | 68 t€ | -70 t€ | -73 t€ |
| Tangible assets | 1,7 M€ | 1,7 M€ | 1,8 M€ |
| Long-term liabilities to credit institutions | 1,2 M€ | 1,3 M€ | 1,4 M€ |
| Other long-term liabilities | 63 t€ | 37 t€ | 52 t€ |
| Other interest and financial income from non-group companies | 0 € | 12 € | 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, Lehmuskulma Oy is in the top quarter of the industry class rental and operating of own or leased non-residential real estate (6954 companies with taxable income; median 22 t€, 4,7 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.