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Osaühing Pusku Invest

Legal form:

Private limited company

Registry code:

10260819

VAT no.:

EE101633570

Fiscal-year period:

01.01 - 31.12

Established:

10.09.1997 (28)

Capital:

12 800 EUR

Address:

Lembitu, Lõhavere küla, Põhja-Sakala vald, Viljandi maakond, 71209

Status:

Registered

Contacts

Email:

rynno.viir@gmail.com

Phone:

+372 5138384

Industries

AGRICULTURE, FORESTRY AND FISHING
Forestry and logging
02401 - Support services to forestry
Crop and animal production, hunting and related service activities
Animal production
Other animal production
01481 - Beekeeping

VAT liability

	Start	End
EE101633570	04.05.2013

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	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	01.07.2024	Valid
2022	01.01.2022 - 31.12.2022	22.08.2023	Valid
2021	01.01.2021 - 31.12.2021	19.01.2023	Valid
2020	01.01.2020 - 31.12.2020	28.01.2022	Valid
2019	01.01.2019 - 31.12.2019	03.11.2020	Valid
2018	01.01.2018 - 31.12.2018	30.07.2019	Valid
2017	01.01.2017 - 31.12.2017	30.06.2018	Valid
2016	01.01.2016 - 31.12.2016	31.08.2017	Valid
2015	01.01.2015 - 31.12.2015	05.10.2016	Valid
2014	01.01.2014 - 31.12.2014	24.09.2015	Valid
2013	01.01.2013 - 31.12.2013	01.07.2014	Valid
2012	01.01.2012 - 31.12.2012	22.08.2013	Valid
2011	01.01.2011 - 31.12.2011	19.07.2012	Valid
2010	01.01.2010 - 31.12.2010	20.07.2011	Valid
2009	01.01.2009 - 31.12.2009	01.07.2010	Valid
2008	01.01.2008 - 31.12.2008	16.07.2009	Valid
2007	01.01.2007 - 31.12.2007	01.07.2008	Valid
2006	01.01.2006 - 31.12.2006	02.07.2007	Valid
2005	01.01.2005 - 31.12.2005	03.07.2006	Valid
2004	01.01.2004 - 31.12.2004	24.11.2005	Valid
2003	01.01.2003 - 31.12.2003	08.07.2004	Valid
2002	01.01.2002 - 31.12.2002	28.07.2003	Valid
2001	01.01.2001 - 31.12.2001	09.07.2002	Valid
2000	01.01.2000 - 31.12.2000	12.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 07.06.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	1 164 €	1 106 €	0 €100.0%	1
Kokku 2026:	1 164 €	1 106 €	0 €
2025 Q4	1 682 €	1 126 €	2 457 €51.6%	1
2025 Q3	1 931 €	1 126 €	5 080 €29.2%	1
2025 Q2	1 650 €	908 €	3 933 €471.7%	1
2025 Q1	1 196 €	1 085 €	688 €	1
Kokku 2025:	6 459 €	4 245 €	12 158 €42.2%
2024 Q4	991 €	1 002 €	0 €100.0%	1
2024 Q3	950 €	1 002 €	3 747 €77.9%	1
2024 Q2	2 341 €	1 002 €	16 959 €4 887.9%	1
2024 Q1	657 €	719 €	340 €	1
Kokku 2024:	4 939 €	3 725 €	21 046 €
2023 Q4	834 €	840 €	0 €	1
2023 Q3	745 €	840 €	0 €	1
2023 Q2	745 €	840 €	0 €	1
2023 Q1	646 €	551 €	0 €	1
Kokku 2023:	2 969 €	3 072 €	0 €100.0%
2022 Q4	815 €	812 €	0 €	1
2022 Q3	726 €	812 €	0 €100.0%	1
2022 Q2	451 €	420 €	5 066 €3 952.9%	1
2022 Q1	122 €	50 €	125 €92.2%	1
Kokku 2022:	2 113 €	2 093 €	5 191 €74.6%
2021 Q4	1 003 €	693 €	1 606 €38.3%	1
2021 Q3	616 €	693 €	2 603 €83.9%	1
2021 Q2	1 012 €	693 €	16 197 €	1
2021 Q1	672 €	674 €	0 €	1
Kokku 2021:	3 303 €	2 753 €	20 406 €4.8%
2020 Q4	653 €	635 €	0 €	1
2020 Q3	563 €	635 €	0 €100.0%	1
2020 Q2	1 104 €	635 €	9 412 €6.4%	1
2020 Q1	694 €	353 €	10 052 €537.8%	1
Kokku 2020:	3 013 €	2 259 €	19 464 €275.0%
2019 Q4	905 €	696 €	1 576 €120.1%	1
2019 Q3	799 €	819 €	716 €33.1%	1
2019 Q2	976 €	819 €	1 071 €41.4%	1
2019 Q1	3 518 €	819 €	1 828 €117.4%	1
Kokku 2019:	6 198 €	3 153 €	5 191 €59.7%
2018 Q4	731 €	623 €	841 €66.5%	1
2018 Q3	597 €	525 €	2 510 €402.0%	1
2018 Q2	753 €	525 €	500 €94.5%	1
2018 Q1	1 952 €	571 €	9 014 €616.5%	1
Kokku 2018:	4 033 €	2 244 €	12 865 €52.1%
2017 Q4	881 €	662 €	1 258 €28.5%	1
2017 Q3	912 €	662 €	1 760 €63.6%	1
2017 Q2	1 379 €	662 €	4 832 €694.7%	1
2017 Q1	887 €	653 €	608 €84.2%	1
Kokku 2017:	4 059 €	2 639 €	8 458 €44.5%
2016 Q4	746 €	635 €	3 856 €0.0%	1
2016 Q3	608 €	635 €	3 856 €0.0%	1
2016 Q2	991 €	635 €	3 856 €4.9%	1
2016 Q1	814 €	606 €	3 677 €	1
Kokku 2016:	3 159 €	2 511 €	15 245 €
2015 Q4	2 001 €	546 €	0 €	1
2015 Q3	555 €	546 €	0 €	1
2015 Q2	523 €	546 €	0 €	1
2015 Q1	4 355 €	541 €	0 €	1
Kokku 2015:	7 434 €	2 179 €	0 €

Revenue by industry

	2022	2023	2024
Support services to forestry	5 083 €	200 €	16 959 €
Beekeeping	108 €	140 €	4 434 €

Tax debts

No tax debt found

No tax debt as of 07.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Rünno Viir	36601XXXXXX	07.01.1966 (60)	Board member	02.01.2006	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Rünno Viir	36601XXXXXX	07.01.1966 (60)	Shareholder	12 800,00 EUR	100	Sole ownership	01.09.2023	-

5 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
Heikki Niilo Mikko Kulmala	-	-	Founder	10.09.1997	-
Jukka Ilmari Pusa	-	17.01.1962 (64)	Founder	10.09.1997	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Rünno Viir	36601XXXXXX	07.01.1966 (60)	Direct holding	24.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

95,02%

Monthly average

369 €

Per employee

369 €

State taxes

Monthly average

388 €

Turnover ratio

0,00%

Estimated salary

Gross salary

863 €

Net salary

786 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	9 075 €7.8%	8 415 €471.7%	1 472 €73.6%	5 569 €27.8%	7 713 €41.8%	13 247 €
Non-current assets	62 717 €9.4%	57 310 €2.7%	58 882 €2.7%	57 345 €3.6%	59 487 €5.5%	62 942 €
Total assets	71 792 €9.2%	65 725 €8.9%	60 354 €4.1%	62 914 €6.4%	67 200 €11.8%	76 189 €
Short-term liabilities	58 991 €11.5%	52 925 €11.6%	47 441 €21.8%	38 943 €37.0%	28 434 €33.3%	21 331 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	58 991 €11.5%	52 925 €11.6%	47 441 €21.8%	38 943 €37.0%	28 434 €33.3%	21 331 €
Share or stock capital	12 800 €	12 800 €	12 800 €	12 800 €	12 800 €	12 800 €
Retained earnings	-	113 €99.0%	11 171 €57.0%	25 966 €38.3%	42 058 €31.3%	61 186 €
Net profit	1 €100.9%	-113 €99.0%	-11 058 €25.3%	-14 795 €8.1%	-16 092 €15.9%	-19 128 €
Equity	12 801 €0.0%	12 800 €0.9%	12 913 €46.1%	23 971 €38.2%	38 766 €29.3%	54 858 €
Turnover	21 393 €6 192.1%	340 €93.5%	5 191 €75.2%	20 906 €9.1%	19 164 €218.8%	6 012 €
Profit margin	0.00%100.0%	-33.24%84.4%	-213.02%201.0%	-70.77%15.7%	-83.97%73.6%	-318.16%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-UD VKX	-FO BYU	-AQ SIR	-12 653	-12 637
Liquidity
Current ratio	N.R	G.X	X.O	0.1	0.3
Quick ratio	-R.P	-L.D	B.F	0.1	0.3
Cash ratio	S.P	F.I	D.L	0.0	0.0
Efficiency
Days sales outstanding (dso)	VL.E	C UUF.X	-	-	-
Asset turnover	N.U	D.T	E.W	0.3	0.3
Structure
Debt ratio	L.F	Q.N	K.J	0.6	0.4
Profitability
Operating margin	-WG.H%	-Z BKA.H%	-FOI.F%	-70.8%	-84.0%
Net profit margin	X.B%	-IS.U%	-NSM.H%	-70.8%	-84.0%
Return on assets (roa)	P.R%	-R.N%	-FJ.S%	-22.7%	-22.4%
Return on equity (roe)	W.J%	-W.O%	-HJ.D%	-61.7%	-41.5%

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Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	KUL000178	Agriculture > Supply of forest tree reproductive material	Valid	03.05.2021	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Status
Ä 20013830 / 10	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20013830 / 9	02.05.2018	Entry - Amendment entry	Entered into force (02.05.2018)
Ä 20013830 / 8	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20013830 / 7	03.12.2017	Entry - Amendment entry	Entered into force (03.12.2017)
Ä 20013830 / 6	07.03.2012	Entry - Amendment entry	Entered into force (07.03.2012)

1 - 5 / 10 rows

Real estate

Address	Area	Purpose
Kihnu-Jaani, Surva küla, Viljandi vald, Viljandi maakond	139244 m²	Agricultural land 100%
Kihnu-Jaani, Surva küla, Viljandi vald, Viljandi maakond	72763 m²	Agricultural land 100%
Kihnu-Jaani, Surva küla, Viljandi vald, Viljandi maakond	142175 m²	Agricultural land 100%
Laasi, Parasmetsa küla, Saaremaa vald, Saare maakond	95370 m²	Agricultural land 100%
Mardi, Vikipalu küla, Anija vald, Harju maakond	46046 m²	Agricultural land 100%

1 - 5 / 5 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
2-17-10049/47	Civil case	Court judgment	Law of obligations	Üllar Roostoja, Triin Uusen-Nacke, Viivi Tomson	ECLI:EE:TRRK:2019:2.17.10049.16451	17.05.2019
2-17-10049/43	Civil case	Court judgment	Law of obligations	Maimu Laumets	ECLI:EE:TMK:2019:2.17.10049.15368	24.01.2019

1 - 2 / 2 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
25.07.2025	Maaelu Teadmuskeskus	4 881.25 € Received	OPERATING EXPENSES R&D in agriculture, forestry, fisheries and hunting
03.07.2025	Maaelu Teadmuskeskus	5 099.60 € Received	OPERATING EXPENSES R&D in agriculture, forestry, fisheries and hunting
06.01.2025	Maaelu Teadmuskeskus	838.75 € Received	OPERATING EXPENSES R&D in agriculture, forestry, fisheries and hunting
06.10.2023	Põllumajanduse Registrite ja Informatsiooni Amet	183.42 € Received	OTHER GRANTS Agriculture

Osaühing Pusku Invest

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Credit rating

Hidden

Tax data

Revenue by industry

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No tax debt found

Representatives

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Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

Financial ratios

Licences & notices

Licences & notices

Regulations

Regulations

Real estate

Real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

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Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found