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osaühing ELUPUU

Legal form:

Private limited company

Registry code:

10184656

VAT no.:

EE100036039

Fiscal-year period:

01.01 - 31.12

Established:

13.02.1997 (29)

Capital:

25 565 EUR

Address:

Laikasküla tee 1, Kandiküla, Tartu linn, Tartu maakond, 61404

Status:

Registered

Contacts

Email:

marjasalu@hot.ee

Phone:

+372 5094921

Phone:

+372 7474484

Industries

AGRICULTURE, FORESTRY AND FISHING
Forestry and logging
Logging
02202 - Production of firewood
MANUFACTURING
Wood processing and manufacture of wood and cork products, except furniture; manufacture of articles of straw and plaiting materials
Sawing and planing of wood; wood processing and finishing
16111 - Sawing and planing of wood
TRANSPORTATION AND STORAGE
Land transport and pipeline transport
Freight transport by road and removal services
49411 - Freight transport by road
REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate

VAT liability

	Start	End
EE100036039	01.03.1997

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	07.07.2025	Valid
2023	01.01.2023 - 31.12.2023	24.06.2024	Valid
2022	01.01.2022 - 31.12.2022	16.05.2023	Valid
2021	01.01.2021 - 31.12.2021	08.07.2022	Valid
2020	01.01.2020 - 31.12.2020	03.08.2021	Valid
2019	01.01.2019 - 31.12.2019	07.05.2020	Valid
2018	01.01.2018 - 31.12.2018	15.04.2019	Valid
2018	01.01.2018 - 31.12.2018	20.03.2019	Expired
2017	01.01.2017 - 31.12.2017	16.07.2018	Valid
2016	01.01.2016 - 31.12.2016	26.06.2017	Valid
2015	01.01.2015 - 31.12.2015	02.06.2016	Valid
2014	01.01.2014 - 31.12.2014	18.02.2015	Valid
2013	01.01.2013 - 31.12.2013	15.06.2014	Valid
2012	01.01.2012 - 31.12.2012	13.08.2013	Valid
2011	01.01.2011 - 31.12.2011	26.06.2012	Valid
2010	01.01.2010 - 31.12.2010	22.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	01.07.2008	Valid
2006	01.01.2006 - 31.12.2006	05.07.2007	Valid
2005	01.01.2005 - 31.12.2005	03.07.2006	Valid
2004	01.01.2004 - 31.12.2004	04.07.2005	Valid
2003	01.01.2003 - 31.12.2003	02.07.2004	Valid
2002	01.01.2002 - 31.12.2002	01.07.2003	Valid
2001	01.01.2001 - 31.12.2001	03.07.2002	Valid
2000	01.01.2000 - 31.12.2000	03.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

Delayed declarations

	Deadline	Submitted
Income- and social-tax return	10.11.2025	12.11.2025	2 days overdue

???

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	13 294 €	1 692 €	70 160 €77.6%	4
Kokku 2026:	13 294 €	1 692 €	70 160 €
2025 Q4	6 081 €	1 600 €	39 497 €182.7%	4
2025 Q3	2 027 €	1 422 €	13 973 €53.1%	3
2025 Q2	3 109 €	1 404 €	29 786 €14.2%	3
2025 Q1	2 796 €	614 €	26 089 €36.5%	3
Kokku 2025:	14 013 €	5 040 €	109 345 €21.4%
2024 Q4	7 364 €	1 530 €	41 106 €36.7%	3
2024 Q3	3 293 €	1 156 €	30 065 €34.1%	3
2024 Q2	1 721 €	950 €	22 427 €50.8%	3
2024 Q1	2 357 €	658 €	45 580 €72.0%	3
Kokku 2024:	14 735 €	4 294 €	139 178 €62.7%
2023 Q4	0 €	219 €	26 498 €251.9%	4
2023 Q3	0 €	178 €	7 529 €64.9%	4
2023 Q2	3 254 €	1 135 €	21 433 €28.7%	4
2023 Q1	6 469 €	1 786 €	30 066 €5.6%	5
Kokku 2023:	9 723 €	3 318 €	85 526 €56.4%
2022 Q4	4 033 €	2 021 €	31 864 €23.4%	5
2022 Q3	5 732 €	2 157 €	41 608 €13.3%	5
2022 Q2	5 924 €	1 667 €	47 990 €35.9%	5
2022 Q1	12 112 €	2 070 €	74 822 €44.9%	5
Kokku 2022:	27 800 €	7 915 €	196 284 €29.0%
2021 Q4	6 265 €	1 431 €	51 648 €66.6%	5
2021 Q3	4 278 €	707 €	31 006 €11.0%	5
2021 Q2	5 604 €	769 €	34 833 €0.5%	6
2021 Q1	2 619 €	1 353 €	34 647 €52.2%	5
Kokku 2021:	18 766 €	4 260 €	152 133 €63.6%
2020 Q4	2 049 €	615 €	22 760 €3.9%	5
2020 Q3	1 431 €	866 €	23 676 €30.0%	5
2020 Q2	2 213 €	326 €	18 207 €35.8%	5
2020 Q1	3 495 €	1 788 €	28 340 €12.6%	5
Kokku 2020:	9 189 €	3 595 €	92 984 €53.8%
2019 Q4	2 444 €	2 081 €	25 171 €18.2%	7
2019 Q3	6 163 €	1 072 €	30 772 €36.8%	8
2019 Q2	4 467 €	1 033 €	48 705 €49.6%	6
2019 Q1	10 902 €	828 €	96 703 €183.4%	5
Kokku 2019:	23 976 €	5 014 €	201 351 €63.7%
2018 Q4	1 487 €	794 €	34 122 €55.4%	4
2018 Q3	1 501 €	1 180 €	21 951 €14.8%	4
2018 Q2	1 813 €	436 €	25 749 €37.5%	5
2018 Q1	5 116 €	1 439 €	41 166 €25.3%	4
Kokku 2018:	9 917 €	3 849 €	122 988 €14.6%
2017 Q4	564 €	2 306 €	32 844 €58.8%	5
2017 Q3	2 612 €	1 598 €	20 688 €56.9%	5
2017 Q2	112 €	1 895 €	47 971 €12.9%	4
2017 Q1	0 €	1 861 €	42 476 €9.3%	4
Kokku 2017:	3 288 €	7 660 €	143 979 €5.6%
2016 Q4	1 254 €	2 138 €	46 806 €3.6%	4
2016 Q3	-7 145 €	2 063 €	45 169 €23.1%	4
2016 Q2	1 956 €	1 676 €	36 699 €53.7%	4
2016 Q1	5 189 €	1 090 €	23 870 €40.4%	4
Kokku 2016:	1 254 €	6 967 €	152 544 €14.1%
2015 Q4	2 614 €	1 257 €	40 036 €20.8%	4
2015 Q3	4 220 €	1 588 €	50 566 €30.7%	4
2015 Q2	2 876 €	1 215 €	38 693 €19.8%	4
2015 Q1	4 647 €	1 515 €	48 229 €	4
Kokku 2015:	14 357 €	5 575 €	177 524 €

Revenue by industry

	2022	2023	2024
Sawing and planing of wood			95 189 €
Production of firewood	21 133 €	7 674 €	18 234 €
Freight transport by road	28 320 €		12 793 €
Renting and operating of own or leased real estate	10 932 €	7 325 €	3 542 €
Manufacture of sawn timber	145 341 €	75 201 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Valdek Jõgi	36601XXXXXX	23.01.1966 (60)	Board member	13.02.1997	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Valdek Jõgi	36601XXXXXX	23.01.1966 (60)	Shareholder	25 565,00 EUR	100	Sole ownership	01.09.2023	-

4 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Valdek Jõgi	36601XXXXXX	23.01.1966 (60)	Founder	13.02.1997	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Valdek Jõgi	36601XXXXXX	23.01.1966 (60)	Direct holding	28.11.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

70 160 €

Monthly average

23 387 €

Per employee

5 847 €

Equity ratio

91,48%

Labour taxes

Turnover ratio

2,41%

Tax ratio

12,73%

Monthly average

564 €

Per employee

141 €

State taxes

Monthly average

4 431 €

Turnover ratio

18,95%

Estimated salary

Gross salary

480 €

Net salary

501 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	66 155 €11.0%	59 623 €8.7%	54 830 €41.2%	38 840 €22.5%	31 710 €10.7%	28 635 €
Non-current assets	270 040 €2.4%	276 755 €2.8%	269 236 €0.1%	269 512 €3.8%	280 300 €1.9%	285 713 €
Total assets	336 195 €0.1%	336 378 €3.8%	324 066 €5.1%	308 352 €1.2%	312 010 €0.7%	314 348 €
Short-term liabilities	51 981 €24.9%	69 214 €26.2%	54 859 €21.9%	70 245 €35.1%	108 208 €21.6%	88 973 €
Long-term liabilities	87 721 €12.9%	100 767 €3.4%	104 267 €7.5%	112 667 €	112 667 €6.2%	120 167 €
Total liabilities	139 702 €17.8%	169 981 €6.8%	159 126 €13.0%	182 912 €17.2%	220 875 €5.6%	209 140 €
Share or stock capital	25 565 €	25 565 €	25 565 €	25 565 €	25 565 €	25 565 €
Retained earnings	140 832 €1.0%	139 375 €39.6%	99 874 €50.9%	66 185 €16.9%	79 625 €20.3%	66 184 €
Net profit	30 096 €1 965.6%	1 457 €96.3%	39 501 €17.2%	33 690 €339.7%	-14 055 €204.4%	13 459 €
Equity	196 493 €18.1%	166 397 €0.9%	164 940 €31.5%	125 440 €37.6%	91 135 €13.4%	105 208 €
Turnover	129 758 €43.9%	90 200 €56.2%	205 726 €31.2%	156 770 €61.2%	97 272 €42.9%	170 394 €
Profit margin	23.19%1 335.9%	1.62%91.6%	19.20%10.7%	21.49%248.7%	-14.45%282.9%	7.90%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	LY XMQ	VX IGX	QB FRA	44 478	-1 077
Liquidity
Current ratio	L.D	Z.G	S.B	0.6	0.3
Quick ratio	I.G	N.P	S.W	0.4	0.2
Cash ratio	U.V	G.S	F.P	0.0	0.0
Efficiency
Days sales outstanding (dso)	SS.M	JEO.P	GH.I	55.1	69.5
Asset turnover	F.Z	X.S	L.I	0.5	0.3
Structure
Debt ratio	P.T	L.W	A.O	0.6	0.7
Profitability
Operating margin	DE.M%	E.E%	TB.W%	21.5%	-12.2%
Net profit margin	EO.L%	B.N%	NV.N%	21.5%	-14.4%
Return on assets (roa)	G.N%	X.O%	BX.M%	10.9%	-4.5%
Return on equity (roe)	FJ.L%	Z.O%	NY.I%	26.9%	-15.4%

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Licences & notices

Type	Number	Field	Status	Start	End
License	RVSK070819	Transport > Certified copy of Community licence (freight transport)	Valid	21.02.2023	20.02.2033
License	RVSK070820	Transport > Certified copy of Community licence (freight transport)	Valid	21.02.2023	20.02.2033
License	RVTL007575	Transport > Freight transport	Valid	21.02.2023	20.02.2033

1 - 3 / 3 rows

Regulations

Regulation no.	Date	Type	Status
Ä 20003164 / 12	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20003164 / 11	25.02.2019	Entry - Amendment entry	Entered into force (25.02.2019)
Ä 20003164 / 10	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20003164 / 9	06.12.2017	Entry - Amendment entry	Entered into force (06.12.2017)
Ä 20003164 / 8	03.12.2017	Entry - Amendment entry	Entered into force (03.12.2017)

1 - 5 / 8 rows

Real estate

Address	Area	Purpose
Laikasküla tee 1 // 1a, Kandiküla, Tartu linn, Tartu maakond	19378 m²	Agricultural land 100%

1 - 1 / 1 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-18-251/5	Civil case	Court ruling (Compromise ruling)	Law of obligations	Vahur-Peeter Liin	ECLI:EE:TMK:2018:2.18.251.794	22.01.2018

1 - 1 / 1 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
27.03.2026	Tartu Noorsootöö Keskus	669.60 € Received	OPERATING EXPENSES Youth work and youth centres
23.12.2025	Tartu Noorsootöö Keskus	452.60 € Received	OPERATING EXPENSES Youth work and youth centres
26.05.2025	Tartu Sündmuste Korralduskeskus	427.00 € Received	OPERATING EXPENSES Leisure events
28.03.2025	Tartu Sündmuste Korralduskeskus	427.00 € Received	OPERATING EXPENSES Leisure events
20.02.2025	Tartu Sündmuste Korralduskeskus	427.00 € Received	OPERATING EXPENSES Leisure events

osaühing ELUPUU

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Aggregate data

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Regulations

Real estate

Real estate

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