osaühing KUPAS

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 10476815
VAT no.VAT no.:: EE100558999
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 20.07.1998 (28 y)
CapitalCapital:: 4 734 EUR
AddressAddress:: Panga tee 12-8, Panga küla, Haapsalu linn, Lääne maakond, 90402
StatusStatus:: Registered

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Contacts

PhonePhone:: +372 5096702
EmailEmail:: kupasoy@gmail.com

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Industries

AGRICULTURE, FORESTRY AND FISHING
Crop and animal production, hunting and related service activities
Growing of annual crops
Growing of cereals (except rice), leguminous crops and oil-seed plants
01111 – Growing of cereals (except rice), leguminous crops and oil-seed plants
Animal production
Other cattle and buffalo farming
01421 – Other cattle and buffalo farming
Support activities for agriculture and post-harvest crop activities
Support activities for crop production
01611 – Support activities for crop production

VAT liability

VAT no.	Start	End
EE100558999	01.01.1994	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	21.07.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	05.01.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	22.03.2025	Expired	PDF
2023	01.01.2023 – 31.12.2023	16.01.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	03.07.2024	Expired	PDF
2022	01.01.2022 – 31.12.2022	02.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	01.12.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	04.08.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	27.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	27.10.2020	Expired	PDF
2018	01.01.2018 – 31.12.2018	17.03.2021	Valid	PDF
2018	01.01.2018 – 31.12.2018	14.01.2019	Expired	PDF
2018	01.01.2018 – 31.12.2018	27.10.2020	Expired	PDF
2017	01.01.2017 – 31.12.2017	05.10.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	27.03.2018	Valid	PDF
2015	01.01.2015 – 31.12.2015	26.08.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	20.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	10.03.2015	Expired	PDF
2014	01.01.2014 – 31.12.2014	16.03.2015	Expired	PDF
2013	01.01.2013 – 31.12.2013	16.03.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	10.03.2015	Expired	PDF
2012	01.01.2012 – 31.12.2012	27.03.2014	Valid	PDF
2011	01.01.2011 – 31.12.2011	16.03.2014	Valid	PDF
2010	01.01.2010 – 31.12.2010	24.11.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	26.12.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	21.11.2009	Valid	PDF
2008	01.01.2008 – 31.12.2008	27.10.2009	Expired	PDF
2008	01.01.2008 – 31.12.2008	27.09.2009	Expired	PDF
2007	01.01.2007 – 31.12.2007	12.03.2009	Valid	PDF
2006	01.01.2006 – 31.12.2006	07.11.2008	Valid	PDF
2005	01.01.2005 – 31.12.2005	26.08.2008	Valid	PDF
2004	01.01.2004 – 31.12.2004	26.08.2008	Valid	PDF
2003	01.01.2003 – 31.12.2003	21.07.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	01.09.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	08.07.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	04.09.2001	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 30.09.2026.

Delayed declarations

VAT return	22.12.2025	02.01.2026	11 d overdue
VAT return	20.11.2025	24.11.2025	4 d overdue
VAT return	20.10.2025	26.10.2025	6 d overdue
VAT return	22.09.2025	24.09.2025	2 d overdue

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Tax debt Reports Declarations Court decisions2 Official announcements3 TTJA decisions–Real estate35 .ee domains–Licenses–Regulations30 Public transactions53 Grants2 State aid38 Public procurement–Holdings in companies–Enforcement proceedings1 Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	5 110 €	4 946 €	15 910 €+45,1%	1
2026 Q1	0 €	8 267 €	10 967 €−43,3%	1
Total 2026:	5 110 €	13 213 €	26 877 €
2025 Q4	131 €	4 677 €	19 339 €−93,8%	1
2025 Q3	12 765 €	4 677 €	311 098 €+173%	1
2025 Q2	4 951 €	4 279 €	113 924 €+594%	1
2025 Q1	10 142 €	8 475 €	16 406 €−55,0%	1
Total 2025:	27 989 €	22 108 €	460 767 €
2024 Q4	9 153 €	7 566 €	36 434 €−54,0%	1
2024 Q3	6 168 €	6 607 €	79 256 €+208%	2
2024 Q2	8 765 €	7 648 €	25 774 €+2 480%	2
2024 Q1	14 219 €	9 844 €	999 €−94,3%	2
Total 2024:	38 305 €	31 665 €	142 463 €
2023 Q4	0 €	4 117 €	17 499 €+4,5%	2
2023 Q3	6 668 €	5 763 €	16 742 €+48,1%	2
2023 Q2	0 €	5 563 €	11 308 €−86,2%	2
2023 Q1	20 791 €	12 963 €	82 158 €	2
Total 2023:	27 459 €	28 406 €	127 707 €
2022 Q4	12 822 €	5 775 €	82 195 €+56,4%	3
2022 Q3	6 807 €	7 409 €	52 539 €+35,6%	3
2022 Q2	5 309 €	5 806 €	38 735 €+67,4%	3
2022 Q1	12 849 €	12 472 €	23 135 €−53,1%	2
Total 2022:	37 787 €	31 462 €	196 604 €
2021 Q4	12 906,42 €	6 954,09 €	49 309,99 €+505%	3
2021 Q3	10 122,99 €	10 483,56 €	8 150,80 €−80,1%	3
2021 Q2	8 554,45 €	6 017,95 €	40 938,32 €+247%	3
2021 Q1	8 137,62 €	6 221,79 €	11 793,75 €−66,2%	3
Total 2021:	39 721,48 €	29 677,39 €	110 192,86 €
2020 Q4	4 747,55 €	4 539,45 €	34 847,13 €+190%	2
2020 Q3	2 375,18 €	2 588,16 €	12 028,78 €−56,4%	2
2020 Q2	3 474,30 €	3 811,77 €	27 591,31 €−24,7%	2
2020 Q1	10 443 €	8 271 €	36 619 €+184%	2
Total 2020:	21 040,03 €	19 210,38 €	111 086,22 €
2019 Q4	3 999 €	4 039 €	12 881 €−71,5%	2
2019 Q3	7 498 €	3 797 €	45 267 €−41,7%	2
2019 Q2	13 100 €	2 789 €	77 624 €+181%	2
2019 Q1	5 521 €	5 767 €	27 587 €+74,2%	2
Total 2019:	30 118 €	16 392 €	163 359 €
2018 Q4	3 883 €	3 095 €	15 838 €−49,8%	1
2018 Q3	4 718 €	3 630 €	31 529 €+353%	4
2018 Q2	3 142 €	3 124 €	6 953 €−24,8%	4
2018 Q1	6 675 €	6 230 €	9 242 €−50,6%	4
Total 2018:	18 418 €	16 079 €	63 562 €
2017 Q4	4 611 €	4 615 €	18 709 €−28,7%	4
2017 Q3	4 537 €	4 515 €	26 227 €−13,8%	4
2017 Q2	0 €	2 897 €	30 418 €−30,4%	4
2017 Q1	13 668 €	8 469 €	43 710 €	4
Total 2017:	22 816 €	20 496 €	119 064 €
2016 Q4	12 714 €	9 363 €	0 €	1
2016 Q3	4 984 €	2 751 €	0 €	1
2016 Q2	5 454 €	3 106 €	0 €	1
2016 Q1	7 167 €	3 119 €	0 €−100%	1
Total 2016:	30 319 €	18 339 €	0 €
2015 Q4	6 046 €	3 274 €	24 219 €+0,5%	3
2015 Q3	3 022 €	3 257 €	24 093 €+20,4%	3
2015 Q2	3 981 €	2 705 €	20 011 €−66,7%	3
2015 Q1	16 022 €	8 123 €	60 092 €	3
Total 2015:	29 071 €	17 359 €	128 415 €

Revenue by industry

	2023	2024	2025
Growing of cereals (except rice), leguminous crops and oil-seed plants	53 563 €	59 112 €	86 264 €
Other cattle and buffalo farming	30 646 €	74 096 €	84 675 €
Support activities for crop production	6 432 €	8 023 €	21 539 €

Tax debts

No tax debt found

No tax debt as of 30.09.2026

Representatives

	Personal ID code
Aivo Kutser	36206XXXXXX	19.06.1962 (64)	Board member	27.12.2017	-

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Shareholders

	Personal ID code
Aivo Kutser	36206XXXXXX	19.06.1962 (64)	Shareholder	4 668 EUR	98,61%	Sole ownership	01.09.2023	-
Laine Koppel	44402XXXXXX	17.02.1944 (82)	Shareholder	36 EUR	0,76%	Sole ownership	01.09.2023	-
Jalmar Põllumägi	37604XXXXXX	21.04.1976 (50)	Shareholder	30 EUR	0,63%	Joint ownership	01.09.2023	-
Laine Põllumägi	45106XXXXXX	22.06.1951 (75)	Shareholder	30 EUR	0,63%	Joint ownership	01.09.2023	-

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Ultimate beneficial owners

	Personal ID code
Aivo Kutser	36206XXXXXX	19.06.1962 (64)	Direct holding	04.08.2021	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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2026 Q2

Turnover

Amount: 15 910 €
Monthly average: 5 303 €
Per employee: 5 303 €
Equity ratio: 112,03%

Labour taxes

Turnover ratio: 31,09%
Tax ratio: 96,79%
Monthly average: 1 649 €
Per employee: 1 649 €

State taxes

Monthly average: 1 703 €
Turnover ratio: 32,12%

Estimated salary

Gross salary: 3 004 €
Net salary: 2 413 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	740 327 €+8,9%	679 861 €+18,4%	573 969 €+25,2%	458 555 €+7,0%	428 686 €−12,1%	487 598 €+6,9%	456 065 €
Non-current assets	1 179 034 €+9,1%	1 080 902 €+6,6%	1 013 596 €+16,6%	868 990 €+8,4%	802 011 €+12,7%	711 843 €−6,6%	762 416 €
Total assets	1 919 361 €+9,0%	1 760 763 €+10,9%	1 587 565 €+19,6%	1 327 545 €+7,9%	1 230 697 €+2,6%	1 199 441 €−1,6%	1 218 481 €
Short-term liabilities	181 854 €+8,6%	167 464 €+26,9%	131 996 €+20,7%	109 326 €+76,6%	61 911 €−1,7%	62 960 €−30,4%	90 495 €
Long-term liabilities	119 952 €+187%	41 758 €−18,5%	51 211 €+72,8%	29 632 €−0,5%	29 767 €−30,6%	42 910 €−50,1%	86 070 €
Total liabilities	301 806 €+44,3%	209 222 €+14,2%	183 207 €+31,8%	138 958 €+51,6%	91 678 €−13,4%	105 870 €−40,0%	176 565 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	1 546 487 €+10,5%	1 399 304 €+18,2%	1 183 533 €+4,4%	1 133 965 €+4,2%	1 088 517 €+5,0%	1 036 862 €+10,4%	938 892 €
Net profit	66 014 €−55,1%	147 183 €−31,8%	215 771 €+335%	49 568 €+9,1%	45 448 €−12,0%	51 655 €−47,3%	97 970 €
Equity	1 617 555 €+4,3%	1 551 541 €+10,5%	1 404 358 €+18,2%	1 188 587 €+4,4%	1 139 019 €+4,2%	1 093 571 €+5,0%	1 041 916 €
Turnover	192 478 €+36,3%	141 231 €+55,8%	90 641 €−46,2%	168 548 €+47,6%	114 215 €+8,3%	105 477 €+2,3%	103 137 €
Profit margin	34,3%	104,2%	238,1%	29,4%	39,8%	49,0%	95,0%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	106 872 €	125 611 €
Liquidity
Current ratio	4,2	6,9
Quick ratio	1,6	1,7
Cash ratio	1,2	0,9
Efficiency
Days sales outstanding (dso)	94,0	134,1
Asset turnover	0,1	0,1
Structure
Debt ratio	0,1	0,1
Profitability
Operating margin	29,4%	40,2%
Net profit margin	29,4%	39,8%
Return on assets (roa)	3,9%	3,7%
Return on equity (roe)	4,2%	4,0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 30026886 / 13	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 30026886 / 12	21.12.2022	Entry – Amendment entry	-	Entered into force21.12.2022
Ä 30026886 / M10	08.12.2022	Order to remedy deficiencies – Amendment entry	22.12.2022	Deficiencies remedied21.12.2022
Ä 30026886 / 11	25.02.2021	Entry – Amendment entry	-	Entered into force25.02.2021
Ä 30026886 / M9	19.03.2018	Warning for deletion from register – annual report not filed	19.09.2018	Deficiencies remedied27.03.2018

Real estate

		Purpose
Arupõllu, Ammuta küla, Haapsalu linn, Lääne maakond	59 046 m²	Agricultural land 100%
Heina, Sinalepa küla, Haapsalu linn, Lääne maakond	394 476 m²	Agricultural land 100%
Kase, Sinalepa küla, Haapsalu linn, Lääne maakond	5941 m²	Industrial land 100%
Keskuse laut, Sinalepa küla, Haapsalu linn, Lääne maakond	92 567 m²	Industrial land 100%
Kiilu, Tuuru küla, Haapsalu linn, Lääne maakond	51 540 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


2-11-1022/23	Kohtu I astme menetlus	Court ruling	Labour law	Kristel Pedassaar	ECLI:EE:PMK:2011:2.11.1022.39183	14.12.2011	Open
3-06-2288/3	Kohtu I astme menetlus	Court ruling	Other	Eda Muts	ECLI:EE:TRHK:2007:3.06.2288.1380	08.01.2007	Open

Official announcements


Collection notice	08.09.2025	PDF
Notice of alienation of state property	07.03.2023	PDF
Notice of alienation of state property	05.01.2022	PDF

Public transactions


27.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	1 070,40 €Received	OTHER GRANTSAgriculture
11.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	58 238,06 €Received	OTHER GRANTSAgriculture
06.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	7 309,85 €Received	OTHER GRANTSAgriculture
02.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	7 273,98 €Received	OTHER GRANTSAgriculture
30.01.2026	Põllumajanduse Registrite ja Informatsiooni Amet	3 334,34 €Received	OTHER GRANTSAgriculture

Funded projects


Veiste ostmine3.0100-2154	Investeeringud põllumajandustootmisseEAGGF · Põllumajanduse Registrite ja Informatsiooni Amet	30.04.2005 – 30.11.20082004-2006	6 353,33 €	6 353,33 €	Completed
Rohusöötade koristusmasinate ostmine;Rohusöötade koristusmasinate ostmine;Traktorite ostmine3.0100-2595	Investeeringud põllumajandustootmisseEAGGF · Põllumajanduse Registrite ja Informatsiooni Amet	30.05.2004 – 31.12.20042004-2006	61 674,74 €	61 674,74 €	Completed

State aid


31.08.2026	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 241703	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt maksuvähendustena antav abi (artikkel 44 alates 01.07.2023)Tax rate reduction	2 033,78 €	241703/2612435
31.05.2026	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 241703	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt maksuvähendustena antav abi (artikkel 44 alates 01.07.2023)Tax rate reduction	3 256,41 €	241703/2607446
31.03.2026	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 241703	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt maksuvähendustena antav abi (artikkel 44 alates 01.07.2023)Tax rate reduction	2 037,44 €	241703/2603943
28.02.2026	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 241703	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt maksuvähendustena antav abi (artikkel 44 alates 01.07.2023)Tax rate reduction	814 €	241703/2602736
30.11.2025	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 241703	EK grupierandi määrus 651/2014 Keskkonnakaitseks antav abi (artiklid 36 - 49) › Direktiivi 2003/96/EÜ kohaselt maksuvähendustena antav abi (artikkel 44 alates 01.07.2023)Tax rate reduction	1 221,41 €	241703/2517208

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


mittetulundusühing Eesti Liikluskindlustuse Fond	Kohtutäitur Heimo Vilpuu	08.09.2025	49,60 €	28,60 €	5,50 €	37,20 €

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.