PUKO OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	11.04.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	13.03.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	19.03.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	24.04.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	12.04.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	26.04.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	19.05.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	26.03.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	28.05.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	21.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	22.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	08.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	27.05.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	17.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	18.07.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	30.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	28.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	06.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	15.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	06.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	29.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	12.07.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	30.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	26.06.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	19.06.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	28.06.2001	Valid	PDF

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Tax debt19k€Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses3 Regulations14 Public transactions140 Grants–State aid1 Public procurement29 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	82 663 €	55 845 €	450 823 €+45,4%	24
2026 Q2	88 592 €	60 679 €	309 999 €+52,2%	25
2026 Q1	62 479 €	50 308 €	203 636 €−60,8%	23
Total 2026:	233 734 €	166 832 €	964 458 €
2025 Q4	120 249 €	69 076 €	518 856 €+30,1%	23
2025 Q3	117 552 €	71 938 €	398 900 €+24,3%	24
2025 Q2	85 364 €	44 175 €	320 799 €+11,0%	24
2025 Q1	94 020 €	71 913 €	289 064 €−28,5%	25
Total 2025:	417 185 €	257 102 €	1,53 M €
2024 Q4	108 525 €	64 064 €	404 447 €+66,1%	27
2024 Q3	64 208 €	44 695 €	243 545 €+2,8%	27
2024 Q2	86 766 €	64 342 €	236 852 €−33,6%	25
2024 Q1	93 138 €	62 998 €	356 657 €+13,0%	27
Total 2024:	352 637 €	236 099 €	1,24 M €
2023 Q4	85 292 €	66 845 €	315 690 €−33,1%	30
2023 Q3	90 253 €	52 618 €	471 815 €+27,9%	29
2023 Q2	76 886 €	55 883 €	368 853 €+21,3%	27
2023 Q1	85 725 €	57 994 €	304 089 €−33,6%	27
Total 2023:	338 156 €	233 340 €	1,46 M €
2022 Q4	103 535 €	65 556 €	457 631 €+13,4%	28
2022 Q3	82 189 €	50 383 €	403 441 €−15,5%	29
2022 Q2	100 523 €	69 526 €	477 712 €+22,8%	31
2022 Q1	99 892 €	65 313 €	388 989 €+12,7%	33
Total 2022:	386 139 €	250 778 €	1,73 M €
2021 Q4	80 973,30 €	51 648,41 €	345 263,49 €−2,5%	31
2021 Q3	99 625,67 €	70 100,03 €	354 078,60 €+3,5%	30
2021 Q2	85 226,65 €	57 647,22 €	342 168,93 €+96,9%	31
2021 Q1	50 202,72 €	37 038,80 €	173 808,43 €−47,9%	33
Total 2021:	316 028,34 €	216 434,46 €	1,22 M €
2020 Q4	73 696,03 €	45 583,96 €	333 567,56 €+0,2%	31
2020 Q3	68 094,38 €	54 392,02 €	332 946,72 €+67,5%	31
2020 Q2	64 782,65 €	53 559,73 €	198 801,73 €−16,3%	34
2020 Q1	87 324 €	61 878 €	237 513 €−41,8%	32
Total 2020:	293 897,06 €	215 413,71 €	1,10 M €
2019 Q4	101 644 €	62 254 €	407 815 €+17,5%	33
2019 Q3	93 739 €	53 364 €	347 206 €+6,3%	36
2019 Q2	88 531 €	56 395 €	326 648 €+17,3%	33
2019 Q1	66 163 €	52 759 €	278 428 €−41,5%	30
Total 2019:	350 077 €	224 772 €	1,36 M €
2018 Q4	98 775 €	54 237 €	475 866 €+41,4%	32
2018 Q3	80 641 €	52 000 €	336 620 €+29,0%	35
2018 Q2	67 389 €	44 329 €	261 025 €−2,5%	33
2018 Q1	77 908 €	50 834 €	267 689 €−41,5%	33
Total 2018:	324 713 €	201 400 €	1,34 M €
2017 Q4	103 533 €	70 422 €	457 963 €+35,3%	38
2017 Q3	100 806 €	63 531 €	338 436 €−2,8%	44
2017 Q2	109 974 €	59 201 €	348 061 €+16,3%	42
2017 Q1	88 519 €	67 223 €	299 372 €−27,2%	44
Total 2017:	402 832 €	260 377 €	1,44 M €
2016 Q4	90 309 €	66 028 €	411 315 €+2,3%	42
2016 Q3	90 454 €	64 547 €	402 089 €+4,3%	42
2016 Q2	91 483 €	61 866 €	385 390 €+16,8%	42
2016 Q1	99 516 €	52 952 €	329 862 €−7,0%	42
Total 2016:	371 762 €	245 393 €	1,53 M €
2015 Q4	76 145 €	53 889 €	354 804 €+24,9%	42
2015 Q3	64 236 €	43 154 €	284 124 €−6,8%	42
2015 Q2	66 280 €	46 309 €	304 894 €−7,4%	42
2015 Q1	75 889 €	50 021 €	329 334 €	42
Total 2015:	282 550 €	193 373 €	1,27 M €

Revenue by industry

	2023	2024	2025
Painting and glazing	825 155 €	724 244 €	1 354 145 €
Plastering	417 342 €	361 817 €	159 598 €
Floor and wall covering installation	269 658 €	121 013 €

Tax debts

Type	Amount	Deferred
Interest	365 €	365 €
Value-added tax	18 635 €	18 635 €
Total	19 000 €	19 000 €

Representatives

	Personal ID code
Ester Must	45102XXXXXX	18.02.1951 (75)	Board member	08.12.2009	-
Mati Käos	35504XXXXXX	19.04.1955 (71)	Board member	08.12.2009	-
Rain Vahtla	37807XXXXXX	08.07.1978 (48)	Board member	08.12.2009	-

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Shareholders

	Personal ID code
Mati Käos	35504XXXXXX	19.04.1955 (71)	Shareholder	10 224 EUR	40,00%	Sole ownership	01.09.2023	-
Ester Must	45102XXXXXX	18.02.1951 (75)	Shareholder	7 668 EUR	30,00%	Sole ownership	01.09.2023	-
Rain Vahtla	37807XXXXXX	08.07.1978 (48)	Shareholder	7 668 EUR	30,00%	Sole ownership	01.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Ester Must	45102XXXXXX	18.02.1951 (75)	Direct holding	02.11.2018	-
Mati Käos	35504XXXXXX	19.04.1955 (71)	Direct holding	02.11.2018	-
Rain Vahtla	37807XXXXXX	08.07.1978 (48)	Direct holding	02.11.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 450 823 €
Monthly average: 150 274 €
Per employee: 6 261 €
Equity ratio: 587,93%

Labour taxes

Turnover ratio: 12,39%
Tax ratio: 67,56%
Monthly average: 18 615 €
Per employee: 760 €

State taxes

Monthly average: 27 554 €
Turnover ratio: 18,34%

Estimated salary

Gross salary: 1 488 €
Net salary: 1 273 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	198 988 €+56,7%	126 987 €−56,9%	294 556 €−1,3%	298 537 €+0,2%	297 979 €+80,0%	165 543 €−52,3%	347 031 €
Non-current assets	262 567 €−4,2%	274 207 €+21,6%	225 418 €+18,0%	190 973 €+9,0%	175 181 €+10,3%	158 849 €+55,6%	102 100 €
Total assets	461 555 €+15,0%	401 194 €−22,8%	519 974 €+6,2%	489 510 €+3,5%	473 160 €+45,9%	324 392 €−27,8%	449 131 €
Short-term liabilities	150 201 €−5,5%	158 969 €−28,0%	220 731 €+41,2%	156 278 €−16,8%	187 919 €+79,0%	104 996 €−2,1%	107 244 €
Long-term liabilities	-	-	-	-	28 154 €	-	-
Total liabilities	150 201 €−5,5%	158 969 €−28,0%	220 731 €+41,2%	156 278 €−27,7%	216 073 €+106%	104 996 €−2,1%	107 244 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	214 109 €−21,0%	271 127 €−11,1%	305 116 €+33,3%	228 971 €+19,7%	191 279 €−39,0%	313 771 €+3,7%	302 445 €
Net profit	69 129 €+221%	-57 018 €−67,8%	-33 989 €−145%	76 145 €+102%	37 692 €+131%	-122 491 €−1 182%	11 326 €
Equity	311 354 €+28,5%	242 225 €−19,1%	299 243 €−10,2%	333 232 €+29,6%	257 087 €+17,2%	219 396 €−35,8%	341 887 €
Turnover	1 513 743 €+25,4%	1 207 074 €−20,2%	1 512 155 €−8,4%	1 650 124 €+22,6%	1 346 476 €+26,8%	1 061 666 €−19,1%	1 312 930 €
Profit margin	4,6%	-4,7%	-2,2%	4,6%	2,8%	-11,5%	0,9%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	89 371 €	49 115 €
Liquidity
Current ratio	1,9	1,6
Quick ratio	1,9	1,6
Cash ratio	0,5	0,1
Efficiency
Days sales outstanding (dso)	55,9	50,9
Asset turnover	3,4	3,4
Structure
Debt ratio	0,3	0,5
Profitability
Operating margin	5,0%	3,3%
Net profit margin	4,6%	2,8%
Return on assets (roa)	15,8%	9,5%
Return on equity (roe)	22,9%	14,7%

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Licences & notices


Notice of economic activity	EEO004165	Owner’s supervision	Valid	09.03.2020	-
Notice of economic activity	E 217/2005	Heritage protection	Valid	06.06.2012	-
Notice of economic activity	EH10172699-0001	Construction	Valid	26.03.2003	-

Regulations


Ä 20002978 / 11	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20002978 / M4	11.06.2018	Directive order	21.06.2018	Deficiencies remedied13.06.2018
Ä 20002978 / M3	30.05.2018	Order to remedy deficiencies for correcting extra-entry data	14.06.2018	Deficiencies remedied13.06.2018
Ä 20002978 / 10	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 20002978 / 9	23.12.2017	Entry – Amendment entry	-	Entered into force23.12.2017

Real estate

No real estate found

Company has no real estate

1 inactive records hidden, extended access to the information portal is required to view history!

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Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


23.10.2026	Tartu Linnavalitsus	36 224,12 €Received	NON-CURRENT ASSETSBasic and general secondary education
09.10.2026	Tartu Linnavalitsus	18 061,84 €Received	NON-CURRENT ASSETSMuseums
28.09.2026	Riigi Kaitseinvesteeringute Keskus	5 747,40 €Received	OPERATING EXPENSESMilitary defence
21.09.2026	Tartu Ülikool	18 195,76 €Received	OPERATING EXPENSESTertiary education
17.09.2026	Tartu Linnavalitsus	2 234,98 €Received	NON-CURRENT ASSETSBasic and general secondary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


31.12.2017	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 18714	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav abi (artikkel 44)Tax rate reduction	14,79 €	18714/1800368

Public procurement contracts


10.07.2026End 27.10.2026	Reference number 305197 · Lutsu 8 hoone ventilatsiooni- ja katusetööd	Tartu LinnavalitsusContracting authority	136 217 €	Concluded
02.06.2026End 15.08.2026	Reference number 308916 · Hankeleping nr ET 26/32	Tartu LinnavalitsusContracting authority	110 069,58 €actual 111 871,98 €	Completed
12.05.2026End 20.08.2026	Reference number 305396 · EHITUSE TÖÖVÕTULEPING	Heino Elleri MuusikakoolContracting authority	94 983,20 €	Completed
11.05.2026End 31.07.2026	Reference number 309118 · Hankeleping	Riigi Kaitseinvesteeringute KeskusContracting authority	44 497 €	Concluded
22.04.2026End 21.04.2030	Reference number 305197 · Raamleping: PUKO OÜ: Raamhanke osa 1 - Puko	Tartu LinnavalitsusContracting authority	15 000 000 €	Concluded

.ee domains


puko.ee	Active	04.07.2010	01.09.2027

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.