Koskisen Oyj financials
Koskisen Oyj
Country: FI Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
9845000D85046ECFFF27 Financial statements
(EUR, as reported — unscaled; 97 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | €354.9M | €282.3M |
| Other income | €3.0M | €2.0M |
| Employee benefits expense | €54.8M | €47.9M |
| Raw materials & consumables used | €232.9M | €174.7M |
| Operating profit (EBIT) | €14.3M | €13.0M |
| Net finance income / (cost) | -€3.6M | -€3.1M |
| Finance costs | €6.1M | €6.7M |
| Profit before tax | €10.7M | €10.0M |
| Income tax expense | €2.1M | €1.7M |
| Profit for the year | €8.6M | €8.3M |
| — attributable to owners | €8.6M | €8.3M |
| Total comprehensive income | €8.7M | €8.3M |
| Per share | ||
| Basic EPS | €0.37 | €0.36 |
| Diluted EPS | €0.36 | €0.36 |
| Free cash flow / share | €-0.02 | €-0.30 |
| Cash flow statement | ||
| Net cash from operating activities | €19.7M | €14.0M |
| Net cash from investing activities | -€35.1M | -€249.0K |
| Net cash from financing activities | €8.0M | -€17.7M |
| Dividends paid | €2.8M | €7.4M |
| Lease liability payments | €4.3M | €3.7M |
| Net change in cash | -€7.4M | -€4.0M |
| Balance sheet | ||
| Total assets | €322.1M | €277.1M |
| Non-current assets | €179.7M | €150.6M |
| Property, plant & equipment | €140.5M | €111.5M |
| Right-of-use assets | €31.6M | €34.0M |
| Inventories | €62.4M | €49.2M |
| Trade & other receivables | €31.4M | €23.8M |
| Cash & equivalents | €24.4M | €31.8M |
| Total equity | €163.3M | €149.1M |
| — attributable to owners | €163.3M | €149.1M |
| Non-current liabilities | €85.8M | €64.6M |
| Lease liabilities (non-current) | €26.9M | €29.5M |
| Current liabilities | €72.9M | €63.3M |
| Lease liabilities (current) | €4.0M | €4.0M |
| Deferred tax liabilities | €9.5M | €7.2M |
| Derived metrics | ||
| Free cash flow | -€518.0K | -€6.8M |
| Operating margin | 4.0% | 4.6% |
| Net margin | 2.4% | 2.9% |
| Return on equity | 5.3% | 5.6% |
| Cash conversion ratio | 2.28× | 1.68× |
| Capex coverage | 0.97× | 0.67× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€7.4M | -€11.7M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€8.1M | -€184.0K |
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €14.5M | €11.2M |
| Adjustments For Finance Income Cost | -€3.6M | -€3.1M |
| Adjustments For Income Tax Expense | €2.1M | €1.7M |
| Adjustments For Increase Decrease In Trade and Other Payables | €12.3M | €1.3M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€104.0K | €23.0K |
| Adjustments For Provisions | €22.0K | €53.0K |
| Adjustments For Sharebased Payments | €321.0K | €890.0K |
| Changes In Inventories of Finished Goods and Work In Progress | -€8.7M | -€5.2M |
| Comprehensive Income Attributable To Owners of Parent | €8.7M | €8.3M |
| Current Advances | €933.0K | €983.0K |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | €142.0M | €126.0M |
| Current Derivative Financial Liabilities | €0 | €141.0K |
| Current Financial Assets At Fair Value Through Profit Or Loss | €11.7M | €11.5M |
| Current Provisions | €74.0K | €89.0K |
| Current Tax Assets Current | €908.0K | €74.0K |
| Current Tax Liabilities Current | €0 | €65.0K |
| Deferred Tax Assets | €35.0K | €37.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | €17.0K | €12.0K |
| Equity and Liabilities | €322.1M | €277.1M |
| Finance Income | €2.5M | €3.6M |
| Income Taxes Paid Refund Classified As Operating Activities | €1.1M | -€1.7M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | €8.0M | — |
| Increase Decrease Through Sharebased Payment Transactions | €321.0K | €890.0K |
| Increase Decrease Through Transactions With Owners | €5.6M | -€6.5M |
| Intangible Assets Other Than Goodwill | €3.0M | €1.0M |
| Interest Paid Classified As Operating Activities | €4.1M | €4.4M |
| Interest Received Classified As Operating Activities | €504.0K | €1.8M |
| Issued Capital | €1.5M | €1.5M |
| Liabilities | €158.7M | €128.0M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €383.0K | €447.0K |
| Noncurrent Biological Assets | €4.4M | €3.9M |
| Noncurrent Financial Assets At Fair Value Through Profit Or Loss | €200.0K | €14.0K |
| Noncurrent Provisions | €187.0K | €150.0K |
| Other Adjustments To Reconcile Profit Loss | -€668.0K | -€4.0K |
| Other Comprehensive Income | €48.0K | €47.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | €48.0K | €47.0K |
| Other Current Financial Liabilities | €5.4M | €8.0M |
| Other Current Payables | €16.4M | €14.3M |
| Other Current Receivables | €11.1M | €9.5M |
| Other Expense By Nature | €50.5M | €42.9M |
| Other Noncurrent Financial Liabilities | €42.8M | €24.7M |
| Other Noncurrent Liabilities | €3.2M | €14.0K |
| Other Noncurrent Receivables | €0 | €10.0K |
| Proceeds From Current Borrowings | €35.0M | €0 |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €132.0K | €511.0K |
| Purchase of Interests In Associates | €15.0M | €0 |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | €20.2M | €20.8M |
| Repayments of Current Borrowings | €19.9M | €6.6M |
| Reserve of Exchange Differences On Translation | €239.0K | €192.0K |
| Retained Earnings Excluding Profit Loss For Reporting Period | €71.1M | €65.2M |
| Retained Earnings Profit Loss For Reporting Period | €8.6M | €8.3M |
| Statutory Reserve | €16.0K | €16.0K |
| Trade and Other Current Payables To Trade Suppliers | €38.9M | €29.2M |
| Treasury Shares | €3.0K | €3.0K |
Methodology
Every line item above is a fact tagged in Koskisen Oyj's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.