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 (29 y)
Capital:: 12 800 EUR
Address:: Lembitu, Lõhavere küla, Põhja-Sakala vald, Viljandi maakond, 71209
Status:: Registered

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Contacts

Phone:: +372 5138384
Email:: rynno.viir@gmail.com

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Industries

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

Industry TOPNo. 83 of 108 companies

1.Nordmel OÜ1.8M €
2.Jõumees OÜ388.9k €
3.OÜ Lõuna-Eesti Mesi354.8k €
4.OÜ KUMALANE283.3k €
5.OÜ Muhe Mesi265.5k €
6.Nordic Bee Center OÜ239.3k €
7.JAKOBSON BEE OÜ239.1k €
8.Põhjamaa Meetootmisühistu226.6k €
9.PARADIISI MESILA OSAÜHING217k €
10.Sangaste mesi OÜ178.9k €

83.Osaühing Pusku Invest3.3k €

Main activity 01481 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE101633570	04.05.2013	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	22.08.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	19.01.2023	Valid	PDF
2020	01.01.2020 – 31.12.2020	28.01.2022	Valid	PDF
2019	01.01.2019 – 31.12.2019	03.11.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	30.07.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	30.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	31.08.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	05.10.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	24.09.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	01.07.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	22.08.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	19.07.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	20.07.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	01.07.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	16.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	01.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	02.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	03.07.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	24.11.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	08.07.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	28.07.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	09.07.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	12.07.2001	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 30.10.2026.

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Tax debt Reports Declarations Court decisions2 Official announcements–TTJA decisions–Real estate5 .ee domains–Licenses1 Regulations10 Public transactions4 Grants–State aid8 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	1 076 €	1 201 €	424 €−6,6%	1
2026 Q2	1 144 €	1 131 €	454 €	1
2026 Q1	1 164 €	1 106 €	0 €−100%	1
Total 2026:	3 384 €	3 438 €	878 €
2025 Q4	1 764 €	1 126 €	2 457 €−51,6%	1
2025 Q3	1 931 €	1 126 €	5 080 €+29,2%	1
2025 Q2	1 732 €	908 €	3 933 €+472%	1
2025 Q1	1 196 €	1 085 €	688 €	1
Total 2025:	6 623 €	4 245 €	12 158 €
2024 Q4	991 €	1 002 €	0 €−100%	1
2024 Q3	950 €	1 002 €	3 747 €−77,9%	1
2024 Q2	2 341 €	1 002 €	16 959 €+4 888%	1
2024 Q1	657 €	719 €	340 €	1
Total 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
Total 2023:	2 970 €	3 071 €	0 €
2022 Q4	815 €	812 €	0 €	1
2022 Q3	726 €	812 €	0 €−100%	1
2022 Q2	451 €	420 €	5 066 €+3 953%	1
2022 Q1	122 €	50 €	125 €−92,2%	1
Total 2022:	2 114 €	2 094 €	5 191 €
2021 Q4	1 003,17 €	693,03 €	1 606 €−38,3%	1
2021 Q3	615,96 €	693,03 €	2 602,87 €−83,9%	1
2021 Q2	1 012,02 €	693,03 €	16 197,20 €	1
2021 Q1	671,71 €	673,76 €	0 €	1
Total 2021:	3 302,86 €	2 752,85 €	20 406,07 €
2020 Q4	652,57 €	635,22 €	0 €	1
2020 Q3	562,62 €	635,22 €	0 €−100%	1
2020 Q2	1 103,77 €	635,22 €	9 412,13 €−6,4%	1
2020 Q1	694 €	353 €	10 052 €+538%	1
Total 2020:	3 012,96 €	2 258,66 €	19 464,13 €
2019 Q4	905 €	696 €	1 576 €+120%	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%	1
Total 2019:	6 198 €	3 153 €	5 191 €
2018 Q4	731 €	623 €	841 €−66,5%	1
2018 Q3	597 €	525 €	2 510 €+402%	1
2018 Q2	753 €	525 €	500 €−94,5%	1
2018 Q1	1 952 €	571 €	9 014 €+617%	1
Total 2018:	4 033 €	2 244 €	12 865 €
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 €+695%	1
2017 Q1	887 €	653 €	608 €−84,2%	1
Total 2017:	4 059 €	2 639 €	8 458 €
2016 Q4	746 €	635 €	3 856 €	1
2016 Q3	608 €	635 €	3 856 €	1
2016 Q2	991 €	635 €	3 856 €+4,9%	1
2016 Q1	814 €	606 €	3 677 €	1
Total 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
Total 2015:	7 434 €	2 179 €	0 €

Revenue by industry

	2023	2024	2025
Beekeeping	140 €	4 434 €	9 844 €
Support services to forestry	200 €	16 959 €	900 €

Tax debts

No tax debt found

No tax debt as of 16.10.2026

Representatives

	Personal ID code
Rünno Viir	36601XXXXXX	07.01.1966 (60)	Board member	02.01.2006	-

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Shareholders

	Personal ID code
Rünno Viir	36601XXXXXX	07.01.1966 (60)	Shareholder	12 800 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Heikki Niilo Mikko Kulmala	-	-	Founder	10.09.1997	-
Jukka Ilmari Pusa	-	17.01.1962 (64)	Founder	10.09.1997	-

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Ultimate beneficial owners

	Personal ID code
Rünno Viir	36601XXXXXX	07.01.1966 (60)	Direct holding	24.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 424 €
Monthly average: 141 €
Per employee: 141 €
Equity ratio: 1,10%

Labour taxes

Turnover ratio: 283,25%
Tax ratio: 111,62%
Monthly average: 400 €
Per employee: 400 €

State taxes

Monthly average: 359 €
Turnover ratio: 253,77%

Estimated salary

Gross salary: 875 €
Net salary: 812 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	50 279 €+454%	9 075 €+7,8%	8 415 €+472%	1 472 €−73,6%	5 569 €−27,8%	7 713 €−41,8%	13 247 €
Non-current assets	60 777 €−3,1%	62 717 €+9,4%	57 310 €−2,7%	58 882 €+2,7%	57 345 €−3,6%	59 487 €−5,5%	62 942 €
Total assets	111 056 €+54,7%	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	37 127 €−37,1%	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	37 127 €−37,1%	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	-	-	-	-	-	-	-
Retained earnings	-1 279 €+0,1%	-1 280 €−9,7%	-1 167 €−112%	9 891 €−59,9%	24 686 €−39,5%	40 778 €−31,9%	59 906 €
Net profit	61 128 €+6 112 700%	1 €+101%	-113 €+99,0%	-11 058 €+25,3%	-14 795 €+8,1%	-16 092 €+15,9%	-19 128 €
Equity	73 929 €+478%	12 801 €	12 800 €−0,9%	12 913 €−46,1%	23 971 €−38,2%	38 766 €−29,3%	54 858 €
Turnover	11 469 €−46,4%	21 393 €+6 192%	340 €−93,5%	5 191 €−75,2%	20 906 €+9,1%	19 164 €+219%	6 012 €
Profit margin	533,0%	0,0%	-33,2%	-213,0%	-70,8%	-84,0%	-318,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-11 095 €	-12 653 €
Liquidity
Current ratio	0,0	0,1
Quick ratio	0,0	0,1
Cash ratio	0,0	0,0
Efficiency
Days sales outstanding (dso)	-	-
Asset turnover	0,1	0,3
Structure
Debt ratio	0,8	0,6
Profitability
Operating margin	-251,6%	-70,8%
Net profit margin	-213,0%	-70,8%
Return on assets (roa)	-17,9%	-22,7%
Return on equity (roe)	-85,6%	-61,7%

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Licences & notices


Notice of economic activity	KUL000178	Agriculture	Valid	03.05.2021	-

Regulations


Ä 20013830 / 10	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20013830 / 9	02.05.2018	Entry – Amendment entry	-	Entered into force02.05.2018
Ä 20013830 / 8	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 20013830 / 7	03.12.2017	Entry – Amendment entry	-	Entered into force03.12.2017
Ä 20013830 / 6	07.03.2012	Entry – Amendment entry	-	Entered into force07.03.2012

Real estate

		Purpose
Kihnu-Jaani, Surva küla, Viljandi vald, Viljandi maakond	142 175 m²	Agricultural land 100%
Kihnu-Jaani, Surva küla, Viljandi vald, Viljandi maakond	139 244 m²	Agricultural land 100%
Kihnu-Jaani, Surva küla, Viljandi vald, Viljandi maakond	72 763 m²	Agricultural land 100%
Laasi, Parasmetsa küla, Saaremaa vald, Saare maakond	95 370 m²	Agricultural land 100%
Mardi, Vikipalu küla, Anija vald, Harju maakond	46 046 m²	Agricultural land 100%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


2-17-10049/47	Apellatsioonmenetlus	Court judgment	Law of obligations	Üllar Roostoja, Triin Uusen-Nacke, Viivi Tomson	ECLI:EE:TRRK:2019:2.17.10049.16451	17.05.2019	Open
2-17-10049/43	Kohtu I astme menetlus	Court judgment	Law of obligations	Maimu Laumets	ECLI:EE:TMK:2019:2.17.10049.15368	24.01.2019	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


25.07.2025	Maaelu Teadmuskeskus	4 881,25 €Received	OPERATING EXPENSESR&D in agriculture, forestry, fisheries and hunting
03.07.2025	Maaelu Teadmuskeskus	5 099,60 €Received	OPERATING EXPENSESR&D in agriculture, forestry, fisheries and hunting
06.01.2025	Maaelu Teadmuskeskus	838,75 €Received	OPERATING EXPENSESR&D in agriculture, forestry, fisheries and hunting
06.10.2023	Põllumajanduse Registrite ja Informatsiooni Amet	183,42 €Received	OTHER GRANTSAgriculture

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


30.09.2026	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 262125	Põllumajanduslik VTA › Põllumajanduslik VTAGrant	389,64 €	262125/2600269
15.06.2026	Riigi Tugiteenuste KeskusAid measure 231489	Regionaalareng (VTA) › MuuGrant	500 €	231489/2601081
07.10.2024	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 241738	Põllumajanduslik VTA › MesindustootedGrant	46,82 €	241738/2400222
04.10.2023	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 231570	Põllumajanduslik VTA › MesindustootedGrant	183,42 €	231570/2300483
16.03.2022	SA Keskkonnainvesteeringute KeskusAid measure 14303	Metsandussektorile antav abi › Metsa uuendamineGrant	147,84 €	14303/2200172

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains

No domains found

Company has no valid .ee domains

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.