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Osaühing Puu & Oja

Legal form:

Private limited company

Registry code:

10225444

VAT no.:

EE100319510

Fiscal-year period:

01.01 - 31.12

Established:

02.07.1997 (29)

Capital:

3 834 EUR

Address:

Viljandi mnt 18a, Nõmme linnaosa, Tallinn, Harju maakond, 11216

Status:

Registered

Contacts

Email:

puujaoja@gmail.com

Phone:

+372 56213433

Phone:

+372 6722077

Industries

CONSTRUCTION
41001 - Construction of residential and non-residential buildings

VAT liability

	Start	End
EE100319510	01.08.1997

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	10.06.2026	Valid
2024	01.01.2024 - 31.12.2024	02.06.2025	Valid
2023	01.01.2023 - 31.12.2023	08.04.2024	Valid
2022	01.01.2022 - 31.12.2022	09.05.2023	Valid
2021	01.01.2021 - 31.12.2021	23.05.2022	Valid
2020	01.01.2020 - 31.12.2020	26.05.2021	Valid
2019	01.01.2019 - 31.12.2019	08.06.2020	Valid
2018	01.01.2018 - 31.12.2018	06.06.2019	Valid
2017	01.01.2017 - 31.12.2017	20.06.2018	Valid
2016	01.01.2016 - 31.12.2016	28.06.2017	Valid
2015	01.01.2015 - 31.12.2015	20.06.2016	Valid
2014	01.01.2014 - 31.12.2014	18.04.2015	Valid
2013	01.01.2013 - 31.12.2013	18.05.2014	Valid
2012	01.01.2012 - 31.12.2012	17.06.2013	Valid
2011	01.01.2011 - 31.12.2011	30.06.2012	Valid
2010	01.01.2010 - 31.12.2010	01.07.2011	Valid
2009	01.01.2009 - 31.12.2009	19.06.2010	Valid
2008	01.01.2008 - 31.12.2008	27.06.2009	Valid
2007	01.01.2007 - 31.12.2007	28.06.2008	Valid
2006	01.01.2006 - 31.12.2006	28.06.2007	Valid
2005	01.01.2005 - 31.12.2005	29.06.2006	Valid
2004	01.01.2004 - 31.12.2004	29.06.2005	Valid
2003	01.01.2003 - 31.12.2003	28.06.2004	Valid
2002	01.01.2002 - 31.12.2002	04.07.2003	Valid
2001	01.01.2001 - 31.12.2001	02.07.2002	Valid
2000	01.01.2000 - 31.12.2000	06.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 06.09.2026.

???

Credit rating

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	3 173 €	2 222 €	18 200 €29.5%	2
2026 Q1	5 001 €	2 258 €	25 803 €21.9%	2
Kokku 2026:	8 174 €	4 480 €	44 003 €
2025 Q4	4 183 €	2 329 €	21 164 €15.0%	2
2025 Q3	3 428 €	2 329 €	18 410 €11.6%	2
2025 Q2	3 317 €	2 329 €	20 815 €2.8%	2
2025 Q1	3 747 €	2 241 €	21 410 €4.6%	2
Kokku 2025:	14 675 €	9 228 €	81 799 €7.2%
2024 Q4	2 945 €	2 065 €	22 446 €15.3%	2
2024 Q3	4 617 €	2 065 €	26 505 €46.4%	2
2024 Q2	4 012 €	2 065 €	18 105 €96.2%	2
2024 Q1	2 784 €	2 065 €	9 227 €91.2%	2
Kokku 2024:	14 358 €	8 260 €	76 283 €12.1%
2023 Q4	1 892 €	2 065 €	4 825 €73.4%	2
2023 Q3	4 086 €	2 065 €	18 110 €17.7%	2
2023 Q2	4 070 €	1 602 €	22 000 €4.8%	2
2023 Q1	4 959 €	1 976 €	23 100 €22.1%	3
Kokku 2023:	15 007 €	7 708 €	68 035 €19.2%
2022 Q4	3 894 €	2 099 €	29 660 €66.2%	3
2022 Q3	3 805 €	2 099 €	17 850 €7.7%	3
2022 Q2	4 694 €	3 263 €	19 340 €11.2%	3
2022 Q1	4 641 €	3 066 €	17 397 €44.7%	3
Kokku 2022:	17 035 €	10 527 €	84 247 €4.3%
2021 Q4	6 856 €	3 066 €	31 435 €92.6%	3
2021 Q3	3 969 €	2 823 €	16 320 €37.9%	3
2021 Q2	2 962 €	2 294 €	11 835 €44.1%	3
2021 Q1	6 121 €	3 066 €	21 165 €16.1%	3
Kokku 2021:	19 907 €	11 249 €	80 755 €0.7%
2020 Q4	4 151 €	3 066 €	18 230 €18.2%	3
2020 Q3	3 708 €	3 066 €	15 420 €38.7%	3
2020 Q2	5 924 €	3 066 €	25 140 €17.4%	3
2020 Q1	5 174 €	3 066 €	21 413 €1.2%	3
Kokku 2020:	18 956 €	12 263 €	80 203 €11.3%
2019 Q4	4 323 €	3 066 €	21 670 €18.3%	3
2019 Q3	4 867 €	2 822 €	26 530 €86.8%	3
2019 Q2	3 836 €	2 636 €	14 200 €49.3%	3
2019 Q1	6 110 €	2 636 €	27 985 €67.0%	3
Kokku 2019:	19 136 €	11 160 €	90 385 €5.9%
2018 Q4	2 969 €	2 531 €	16 755 €56.7%	3
2018 Q3	2 205 €	1 506 €	38 710 €48.8%	3
2018 Q2	4 633 €	1 894 €	26 011 €78.8%	2
2018 Q1	3 510 €	2 054 €	14 550 €28.3%	2
Kokku 2018:	13 317 €	7 985 €	96 026 €6.3%
2017 Q4	3 946 €	2 538 €	20 280 €20.4%	2
2017 Q3	3 275 €	2 350 €	16 850 €48.9%	3
2017 Q2	2 911 €	1 740 €	32 947 €62.6%	3
2017 Q1	2 124 €	1 485 €	20 260 €42.0%	2
Kokku 2017:	12 256 €	8 113 €	90 337 €41.0%
2016 Q4	3 833 €	1 640 €	14 265 €23.0%	2
2016 Q3	3 856 €	2 130 €	18 523 €3.4%	2
2016 Q2	3 137 €	2 059 €	17 913 €34.2%	2
2016 Q1	1 613 €	1 535 €	13 349 €28.0%	2
Kokku 2016:	12 439 €	7 364 €	64 050 €27.2%
2015 Q4	3 393 €	1 492 €	18 538 €31.1%	2
2015 Q3	3 752 €	2 166 €	26 924 €20.4%	2
2015 Q2	3 145 €	1 800 €	22 368 €11.1%	2
2015 Q1	3 338 €	1 620 €	20 135 €	2
Kokku 2015:	13 628 €	7 078 €	87 965 €

Revenue by industry

	2023	2024	2025
Construction of residential and non-residential buildings	61 960 €	77 734 €	87 395 €

Tax debts

No tax debt found

No tax debt as of 06.09.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Jaan Merioja	35602XXXXXX	21.02.1956 (70)	Board member	02.07.1997	-
Tiit Kirsipuu	36306XXXXXX	27.06.1963 (63)	Board member	02.07.1997	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Jaan Merioja	35602XXXXXX	21.02.1956 (70)	Shareholder	1 917,00 EUR	50	Sole ownership	01.09.2023	-
Tiit Kirsipuu	36306XXXXXX	27.06.1963 (63)	Shareholder	1 917,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Jaan Merioja	35602XXXXXX	21.02.1956 (70)	Founder	02.07.1997	-
Tiit Kirsipuu	36306XXXXXX	27.06.1963 (63)	Founder	02.07.1997	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Jaan Merioja	35602XXXXXX	21.02.1956 (70)	Direct holding	30.10.2018	-
Tiit Kirsipuu	36306XXXXXX	27.06.1963 (63)	Direct holding	30.10.2018	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

18 200 €

Monthly average

6 067 €

Per employee

3 033 €

Equity ratio

158,23%

Labour taxes

Turnover ratio

12,21%

Tax ratio

70,03%

Monthly average

741 €

Per employee

370 €

State taxes

Monthly average

1 058 €

Turnover ratio

17,43%

Estimated salary

Gross salary

866 €

Net salary

788 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	32 143 €9.5%	29 351 €7.6%	27 281 €7.2%	25 450 €37.4%	18 518 €36.1%	13 602 €202.6%	4 495 €
Non-current assets	5 359 €13.3%	6 183 €19.8%	7 710 €32.6%	11 443 €39.6%	18 934 €29.0%	26 684 €22.7%	34 522 €
Total assets	37 502 €5.5%	35 534 €1.6%	34 991 €5.2%	36 893 €1.5%	37 452 €7.0%	40 286 €3.3%	39 017 €
Short-term liabilities	5 984 €20.0%	4 986 €6.3%	4 689 €30.3%	6 725 €10.4%	7 509 €5.0%	7 904 €12.3%	7 038 €
Long-term liabilities	-	-	-	48 €	-	-	-
Total liabilities	5 984 €20.0%	4 986 €6.3%	4 689 €30.8%	6 773 €9.8%	7 509 €5.0%	7 904 €12.3%	7 038 €
Share or stock capital	3 834 €	3 834 €	3 834 €	3 834 €	3 834 €	3 834 €	3 834 €
Retained earnings	27 419 €3.6%	26 468 €0.7%	26 285 €0.7%	26 109 €8.5%	28 548 €1.4%	28 145 €8.6%	25 910 €
Net profit	265 €7.7%	246 €34.4%	183 €3.4%	177 €107.3%	-2 439 €705.2%	403 €82.0%	2 235 €
Equity	31 518 €3.2%	30 548 €0.8%	30 302 €0.6%	30 120 €0.6%	29 943 €7.5%	32 382 €1.3%	31 979 €
Turnover	87 395 €12.4%	77 734 €25.5%	61 960 €28.2%	86 260 €16.5%	74 065 €14.8%	86 898 €6.0%	92 440 €
Profit margin	0.30%4.2%	0.32%7.1%	0.30%43.9%	0.21%106.2%	-3.29%810.1%	0.46%80.8%	2.42%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	J LWT	U YHL	E XHQ	-	-
Liquidity
Current ratio	B.K	R.G	G.Y	3.8	2.5
Quick ratio	C.N	J.G	N.F	3.8	2.5
Cash ratio	S.D	J.H	Z.K	2.6	1.8
Efficiency
Days sales outstanding (dso)	CI.B	ZZ.Y	SD.V	27.1	21.9
Asset turnover	J.V	X.M	B.O	2.3	1.9
Structure
Debt ratio	P.V	D.Q	S.L	0.2	0.2
Profitability
Operating margin	A.Q%	W.T%	S.P%	0.2%	-3.3%
Net profit margin	F.B%	J.R%	A.Y%	0.2%	-3.3%
Return on assets (roa)	J.M%	T.L%	U.Y%	0.5%	-6.3%
Return on equity (roe)	Y.S%	P.W%	Y.G%	0.6%	-8.1%

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Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	EH10225444-0001	- > Construction	Valid	25.03.2003	-
Notice of economic activity	EO10225444-0001	- > Owner’s supervision	Valid	25.03.2003	-

1 - 2 / 2 rows

Regulations

Regulation no.	Date	Type	Status
Ä 10014557 / 10	08.04.2024	Entry - Amendment entry	Entered into force (08.04.2024)
Ä 10014557 / 9	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 10014557 / 8	16.01.2018	Entry - Amendment entry	Entered into force (16.01.2018)
Ä 10014557 / 7	07.11.2017	Entry - Amendment entry	Entered into force (07.11.2017)
Ä 10014557 / 6	09.09.2016	Entry - Amendment entry	Entered into force (09.09.2016)

Osaühing Puu & Oja

Contacts

Industries

VAT liability

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No unsubmitted declarations found

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No tax debt found

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Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

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Public transactions

No public transactions found

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No domains found

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No enforcement proceedings found

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No payment orders found