osaühing Karina Puu

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 10430807
VAT no.VAT no.:: -
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 17.04.1998 (28 y)
CapitalCapital:: 45 000 EEK
AddressAddress:: Vahtra tn 5, Haapsalu linn, Haapsalu linn, Lääne maakond, 90509
StatusStatus:: Registered

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Contacts

PhonePhone:: +372 5530921
EmailEmail:: maarika.kuik@hkhk.edu.ee

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Industries

TRANSPORTATION AND STORAGE
Land transport and pipeline transport
Other passenger land transport
Other passenger land transport n.e.c.
49391 – Other passenger land transport n.e.c.
ACCOMMODATION AND FOOD SERVICE
Food and beverage service activities
Event catering, contract catering and other food service
Event catering
56211 – Event catering
ARTS, SPORTS AND RECREATION
Sports, amusement and recreation activities
Sports activities
Other sports activities n.e.c.
93199 – Other sports activities n.e.c.

VAT liability

VAT no.	Start	End
EE100405576	01.06.1998	23.12.2022

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	09.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	06.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	24.05.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	18.05.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	28.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	29.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	06.07.2020	Valid	PDF
2019	01.01.2019 – 31.12.2019	26.06.2020	Expired	PDF
2018	01.01.2018 – 31.12.2018	28.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	18.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	12.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	20.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	25.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	25.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	28.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	27.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	08.07.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	04.08.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	29.06.2009	Expired	PDF
2007	01.01.2007 – 31.12.2007	02.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	25.10.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	03.07.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	05.07.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	02.07.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	02.07.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	27.06.2002	Valid	PDF

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No unsubmitted declarations as of 01.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations12 Public transactions31 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2023 Q1	432 €	406 €	736 €−80,9%	-
Total 2023:	432 €	406 €	736 €
2022 Q4	587 €	610 €	3 863 €+47,0%	2
2022 Q3	665 €	610 €	2 628 €+181%	2
2022 Q2	605 €	610 €	935 €−47,2%	2
2022 Q1	605 €	607 €	1 772 €−8,1%	2
Total 2022:	2 462 €	2 437 €	9 198 €
2021 Q4	378,49 €	377,45 €	1 928,33 €−30,9%	2
2021 Q3	415,87 €	393,24 €	2 792,26 €+279%	2
2021 Q2	597,91 €	578,16 €	736 €−41,7%	2
2021 Q1	502,36 €	508,35 €	1 263,29 €−24,6%	2
Total 2021:	1 894,63 €	1 857,20 €	6 719,88 €
2020 Q4	390,34 €	380,46 €	1 675,73 €−19,8%	2
2020 Q3	449,29 €	450,44 €	2 090,08 €+162%	2
2020 Q2	450,55 €	419,71 €	796,96 €−73,3%	2
2020 Q1	630 €	642 €	2 982 €−26,3%	2
Total 2020:	1 920,18 €	1 892,61 €	7 544,77 €
2019 Q4	671 €	618 €	4 047 €−6,8%	2
2019 Q3	570 €	551 €	4 340 €+43,8%	2
2019 Q2	626 €	577 €	3 019 €+18,9%	2
2019 Q1	565 €	577 €	2 539 €−43,6%	2
Total 2019:	2 432 €	2 323 €	13 945 €
2018 Q4	599 €	557 €	4 504 €+93,2%	2
2018 Q3	553 €	557 €	2 331 €+49,1%	2
2018 Q2	326 €	322 €	1 563 €−30,2%	2
2018 Q1	506 €	523 €	2 239 €−38,7%	2
Total 2018:	1 984 €	1 959 €	10 637 €
2017 Q4	550 €	509 €	3 653 €+44,4%	2
2017 Q3	445 €	424 €	2 529 €−11,1%	2
2017 Q2	221 €	224 €	2 844 €+81,3%	2
2017 Q1	453 €	399 €	1 569 €−48,6%	2
Total 2017:	1 669 €	1 556 €	10 595 €
2016 Q4	488 €	442 €	3 053 €+5,4%	1
2016 Q3	432 €	419 €	2 896 €−5,9%	1
2016 Q2	468 €	446 €	3 078 €+2,4%	1
2016 Q1	439 €	435 €	3 005 €−1,6%	1
Total 2016:	1 827 €	1 742 €	12 032 €
2015 Q4	459 €	402 €	3 053 €−3,2%	1
2015 Q3	412 €	416 €	3 155 €−0,6%	1
2015 Q2	491 €	418 €	3 175 €−4,2%	1
2015 Q1	482 €	437 €	3 315 €	1
Total 2015:	1 844 €	1 673 €	12 698 €

Revenue by industry

	2023	2024	2025
Other passenger land transport n.e.c.		1 080 €	808 €
Event catering	2 450 €	2 143 €	715 €
Other sports activities n.e.c.		4 020 €	620 €
Manufacture of prefabricated wooden buildings and elements		108 €
Other passenger land transport	3 586 €
Manufacture of wooden doors, windows, shutters and their frames (incl. gates)	3 158 €

Tax debts

No tax debt found

No tax debt as of 01.10.2026

Shareholders

	Personal ID code
Rudolf Lumiste	36101XXXXXX	16.01.1961 (65)	Shareholder	45 000 EEK	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Rudolf Lumiste	36101XXXXXX	16.01.1961 (65)	Founder	17.04.1998	-

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Ultimate beneficial owners

	Personal ID code
Rudolf Lumiste	36101XXXXXX	16.01.1961 (65)	Direct holding	08.11.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2023 Q1

Turnover

Amount: 736 €
Monthly average: 245 €
Per employee: -
Equity ratio: 0,55%

Labour taxes

Turnover ratio: 55,16%
Tax ratio: 93,98%
Monthly average: 135 €
Per employee: 135 €

State taxes

Monthly average: 144 €
Turnover ratio: 58,70%

Estimated salary

Gross salary: 383 €
Net salary: 369 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	2 270 €−41,6%	3 888 €+2,6%	3 791 €−0,7%	3 818 €−0,4%	3 833 €+6,1%	3 613 €−37,1%	5 744 €
Non-current assets	-	-	-	-	-	-	-
Total assets	2 270 €−41,6%	3 888 €+2,6%	3 791 €−0,7%	3 818 €−0,4%	3 833 €+6,1%	3 613 €−37,1%	5 744 €
Short-term liabilities	-	-	-	-	205 €	205 €+5,7%	194 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	-	-	-	-	205 €	205 €+5,7%	194 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	1 012 €+10,6%	915 €+22,3%	748 €−2,0%	763 €+40,5%	543 €−79,7%	2 674 €+592%	-543 €
Net profit	-1 618 €−1 768%	97 €−54,5%	213 €+1 520%	-15 €−107%	220 €+110%	-2 131 €−166%	3 217 €
Equity	2 270 €−41,6%	3 888 €+2,6%	3 791 €−0,7%	3 818 €+5,2%	3 628 €+6,5%	3 408 €−38,6%	5 550 €
Turnover	2 143 €−70,8%	7 351 €−20,0%	9 194 €+3,3%	8 896 €+20,4%	7 386 €+9,8%	6 729 €−52,9%	14 273 €
Profit margin	-75,5%	1,3%	2,3%	-0,2%	3,0%	-31,7%	22,5%

Financial ratios

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

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 30024711 / 10	10.07.2026	Entry – Amendment entry	-	Entered into force10.07.2026
Ä 30024711 / 9	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 30024711 / M4	26.06.2020	Directive order	26.07.2020	Deficiencies remedied06.07.2020
Ä 30024711 / M3	01.07.2019	Directive order	-	Entered into force01.07.2019
Ä 30024711 / 8	18.01.2018	Entry – Amendment entry	-	Entered into force18.01.2018

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

No official announcements found

Company has no issued official announcements

Public transactions


03.06.2026	Läänemaa Spordikool	100,90 €Received	OPERATING EXPENSESSport
17.09.2025	Eesti Kultuurkapital	800 €Received	OTHER GRANTSOther leisure, culture and religion, incl. administration
22.04.2025	Haapsalu Linnavalitsus	262 €Received	OPERATING EXPENSESSport
07.04.2025	Läänemaa Ühisgümnaasium	106 €Received	OPERATING EXPENSESBasic and general secondary education
03.04.2025	Läänemaa Spordikool	196 €Received	OPERATING EXPENSESSport

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

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.