Osaühing Liu Paat

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	12.08.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	29.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	03.10.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	22.07.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	15.07.2022	Valid	PDF
2019	01.01.2019 – 31.12.2019	13.05.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	28.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	28.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	29.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	29.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	29.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	28.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	28.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	30.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	30.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	29.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	30.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	30.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	02.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	30.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	30.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	01.07.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	27.06.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	01.07.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	29.06.2001	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 14.11.2026.

Check company creditworthiness in seconds

Detailed reviews of company financial risks and strengths

3€ /monthGet started

Tax debt Reports Declarations Court decisions–Official announcements1 TTJA decisions–Real estate–.ee domains1 Licenses2 Regulations11 Public transactions7 Grants–State aid–Public procurement5 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	17 834 €	5 211 €	173 306 €−45,8%	8
2026 Q2	30 334 €	6 306 €	319 502 €+68,9%	7
2026 Q1	32 803 €	6 078 €	189 206 €+22,7%	7
Total 2026:	80 971 €	17 595 €	682 014 €
2025 Q4	16 400 €	5 986 €	154 168 €+30,9%	6
2025 Q3	13 224 €	4 868 €	117 732 €−39,8%	6
2025 Q2	20 872 €	4 474 €	195 649 €+45,8%	6
2025 Q1	16 995 €	4 200 €	134 158 €+252%	5
Total 2025:	67 491 €	19 528 €	601 707 €
2024 Q4	6 386 €	4 299 €	38 081 €−25,0%	5
2024 Q3	7 788 €	4 016 €	50 776 €−31,6%	5
2024 Q2	6 982 €	3 244 €	74 194 €+191%	5
2024 Q1	6 292 €	4 954 €	25 504 €−41,3%	5
Total 2024:	27 448 €	16 513 €	188 555 €
2023 Q4	7 743 €	5 736 €	43 448 €−34,7%	6
2023 Q3	11 352 €	5 360 €	66 573 €−24,7%	7
2023 Q2	17 825 €	5 241 €	88 424 €+237%	7
2023 Q1	9 010 €	5 311 €	26 226 €−81,1%	7
Total 2023:	45 930 €	21 648 €	224 671 €
2022 Q4	9 963 €	6 241 €	138 987 €+143%	6
2022 Q3	8 010 €	5 976 €	57 277 €−54,3%	7
2022 Q2	14 565 €	6 466 €	125 306 €+91,2%	7
2022 Q1	12 723 €	6 268 €	65 523 €+19,8%	7
Total 2022:	45 261 €	24 951 €	387 093 €
2021 Q4	9 569,37 €	6 105,25 €	54 711,51 €+10,8%	7
2021 Q3	7 668,12 €	5 450,45 €	49 372,95 €−10,9%	6
2021 Q2	8 248,04 €	5 187,30 €	55 392,68 €+7,3%	6
2021 Q1	7 480,78 €	4 360,52 €	51 626,12 €+12,9%	7
Total 2021:	32 966,31 €	21 103,52 €	211 103,26 €
2020 Q4	7 834,37 €	5 393,30 €	45 737,63 €−34,2%	7
2020 Q3	9 605,64 €	5 722,09 €	69 550,38 €−36,1%	8
2020 Q2	16 378,11 €	4 871,22 €	108 871,92 €+68,2%	9
2020 Q1	13 692 €	5 642 €	64 741 €−14,8%	10
Total 2020:	47 510,12 €	21 628,61 €	288 900,93 €
2019 Q4	10 799 €	6 009 €	76 023 €+6,0%	10
2019 Q3	14 403 €	5 976 €	71 745 €−7,7%	10
2019 Q2	9 279 €	5 572 €	77 729 €−4,6%	10
2019 Q1	9 994 €	4 730 €	81 475 €+29,5%	10
Total 2019:	44 475 €	22 287 €	306 972 €
2018 Q4	9 358 €	4 482 €	62 920 €−13,9%	9
2018 Q3	13 371 €	4 014 €	73 105 €−45,6%	9
2018 Q2	15 922 €	3 895 €	134 467 €+361%	8
2018 Q1	5 536 €	4 392 €	29 180 €−38,5%	8
Total 2018:	44 187 €	16 783 €	299 672 €
2017 Q4	7 579 €	4 285 €	47 471 €−31,3%	8
2017 Q3	9 102 €	5 051 €	69 064 €+2,5%	8
2017 Q2	11 197 €	4 685 €	67 402 €+128%	7
2017 Q1	6 987 €	5 095 €	29 500 €−32,9%	7
Total 2017:	34 865 €	19 116 €	213 437 €
2016 Q4	5 938 €	5 310 €	43 977 €−17,3%	8
2016 Q3	9 800 €	6 419 €	53 167 €−4,3%	8
2016 Q2	8 761 €	6 706 €	55 544 €+21,8%	8
2016 Q1	5 552 €	5 507 €	45 612 €−71,6%	8
Total 2016:	30 051 €	23 942 €	198 300 €
2015 Q4	6 412 €	5 107 €	160 353 €−31,2%	10
2015 Q3	53 563 €	7 419 €	232 910 €−0,6%	10
2015 Q2	32 352 €	7 460 €	234 210 €−2,0%	10
2015 Q1	28 600 €	7 614 €	239 059 €	10
Total 2015:	120 927 €	27 600 €	866 532 €

Revenue by industry

	2023	2024	2025
Repair and maintenance of civilian ships and boats		93 998 €	446 964 €
Building of pleasure and sporting boats	87 310 €	34 558 €	20 872 €
Other manufacturing n.e.c.	19 285 €	27 611 €	19 000 €
Marine fishing		84 €	22 €
Repair and maintenance of ships and boats	91 638 €

Tax debts

No tax debt found

No tax debt as of 14.11.2026

Representatives

	Personal ID code
Erki Tart	37812XXXXXX	17.12.1978 (47)	Board member	02.05.2025	-
Ivo Tart	35112XXXXXX	14.12.1951 (74)	Board member	30.12.2011	-

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

3€ /monthGet started

Shareholders

	Personal ID code
Ivo Tart	35112XXXXXX	14.12.1951 (74)	Shareholder	2 556 EUR	100,00%	Sole ownership	02.09.2023	-

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

3€ /monthGet started

Ultimate beneficial owners

	Personal ID code
Ivo Tart	35112XXXXXX	14.12.1951 (74)	Direct holding	30.10.2018	-

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

3€ /monthGet started

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 173 306 €
Monthly average: 57 769 €
Per employee: 7 221 €
Equity ratio: 2 260,12%

Labour taxes

Turnover ratio: 3,01%
Tax ratio: 29,22%
Monthly average: 1 737 €
Per employee: 232 €

State taxes

Monthly average: 5 945 €
Turnover ratio: 10,29%

Estimated salary

Gross salary: 587 €
Net salary: 565 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	150 203 €+55,3%	96 725 €+7,9%	89 646 €+8,3%	82 749 €−25,1%	110 443 €+47,9%	74 668 €−10,4%	83 295 €
Non-current assets	7 956 €−21,6%	10 142 €−37,8%	16 294 €−37,9%	26 251 €−32,7%	39 022 €−24,8%	51 868 €−23,4%	67 753 €
Total assets	158 159 €+48,0%	106 867 €+0,9%	105 940 €−2,8%	109 000 €−27,1%	149 465 €+18,1%	126 536 €−16,2%	151 048 €
Short-term liabilities	59 105 €+231%	17 831 €−20,2%	22 335 €−12,2%	25 434 €−62,6%	67 947 €+23,8%	54 879 €+3,1%	53 209 €
Long-term liabilities	71 536 €	71 536 €+72,2%	41 536 €	41 536 €	41 536 €	-	-
Total liabilities	130 641 €+46,2%	89 367 €+39,9%	63 871 €−4,6%	66 970 €−38,8%	109 483 €+99,5%	54 879 €+3,1%	53 209 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	12 243 €−68,8%	39 246 €+0,1%	39 219 €+5,6%	37 150 €−46,0%	68 845 €−27,6%	95 027 €−28,8%	133 498 €
Net profit	12 463 €+151%	-24 558 €−64 726%	38 €−98,2%	2 068 €+107%	-31 675 €−21,0%	-26 182 €+31,9%	-38 471 €
Equity	27 518 €+57,2%	17 500 €−58,4%	42 069 €+0,1%	42 030 €+5,1%	39 982 €−44,2%	71 657 €−26,8%	97 839 €
Turnover	486 858 €+212%	156 252 €−21,2%	198 233 €−46,0%	367 057 €+117%	169 399 €−29,0%	238 468 €+3,6%	230 262 €
Profit margin	2,6%	-15,7%	0,0%	0,6%	-18,7%	-11,0%	-16,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	14 871 €	-18 800 €
Liquidity
Current ratio	3,3	1,6
Quick ratio	0,5	0,2
Cash ratio	0,4	0,0
Efficiency
Days sales outstanding (dso)	6,8	25,1
Asset turnover	2,8	1,2
Structure
Debt ratio	0,6	0,7
Profitability
Operating margin	0,6%	-18,7%
Net profit margin	0,6%	-18,7%
Return on assets (roa)	1,6%	-23,0%
Return on equity (roe)	4,9%	-79,2%

Data export

These figures for over 281,000 companies, in one table

Revenue, EBITDA, ROE, ROA and other ratios
Up to five years of reports at once
Excel, CSV or JSON, updated daily

See how it works

To view all financial ratios, you need to subscribe to extended access to the info portal!

3€ /monthGet started

Licences & notices


License	44	Maritime affairs	Valid	12.11.2004	-
Notice of economic activity	EH10295752-0001	Construction	Valid	26.09.2003	-

Regulations


Ä 30007205 / M2	19.07.2026	Warning for deletion from register – annual report not filed	22.10.2026	Deficiencies remedied13.08.2026
Ä 30007205 / 11	02.05.2025	Entry – Amendment entry	-	Entered into force02.05.2025
Ä 30007205 / 10	31.07.2024	Entry – Amendment entry under NSPA § 595¹ (1)	-	Entered into force31.07.2024
Ä 30007205 / 9	02.09.2023	Entry – Amendment entry	-	Entered into force02.09.2023
Ä 30007205 / M1	24.08.2023	Warning for deletion from register – annual report not filed	27.11.2023	Deficiencies remedied04.10.2023

Real estate

No real estate found

Company has no real estate

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


Notice of publication of a deletion warning due to failure to submit an annual report	19.07.2026	PDF

Public transactions


12.05.2026	Tartu Ülikool	192,20 €Received	OPERATING EXPENSESTertiary education
29.01.2026	Tartu Ülikool	291,40 €Received	OPERATING EXPENSESTertiary education
26.05.2025	Tartu Ülikool	3 751,26 €Received	OPERATING EXPENSESTertiary education
10.10.2024	Tartu Ülikool	828,38 €Received	OPERATING EXPENSESTertiary education
30.08.2024	Tartu Ülikool	527,53 €Received	OPERATING EXPENSESTertiary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts


03.09.2025	Reference number 297983 · Töövõtuleping	Margus PostContracting authority	62 425 €	Completed
19.12.2024End 31.12.2025	Reference number 287409 · Töövõtuleping	Mittetulundusühing Lindi SadamaarendusContracting authority	139 420 €	Completed
27.11.2017End 27.05.2018	Reference number 190629	Mittetulundusühing Lindi SadamaarendusContracting authority	45 360 €	Completed
13.07.2012End 11.09.2012	Reference number 135186 · Müügileping	KeskkonnainspektsioonContracting authority	16 416 €	Completed
28.03.2011End 30.07.2011	Reference number 123552 · KV-8-8	Tartu ÜlikoolContracting authority	83 333,30 €	Completed

.ee domains


liupaat.ee	Active	04.07.2010	19.11.2026

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.