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osaühing KUPAS

Legal form:

Private limited company

Registry code:

10476815

VAT no.:

EE100558999

Fiscal-year period:

01.01 - 31.12

Established:

20.07.1998 (27)

Capital:

4 734 EUR

Address:

Panga tee 12-8, Panga küla, Haapsalu linn, Lääne maakond, 90402

Status:

Registered

Contacts

Email:

kupasoy@gmail.com

Phone:

+372 5096702

Industries

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

VAT liability

	Start	End
EE100558999	01.01.1994

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

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

Delayed declarations

	Deadline	Submitted
VAT return	22.12.2025	02.01.2026	11 days overdue
VAT return	20.11.2025	24.11.2025	4 days overdue
VAT return	20.10.2025	26.10.2025	6 days overdue
VAT return	22.09.2025	24.09.2025	2 days overdue

???

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	0 €	8 267 €	10 967 €43.3%	1
Kokku 2026:	0 €	8 267 €	10 967 €
2025 Q4	131 €	4 677 €	19 339 €93.8%	1
2025 Q3	12 765 €	4 677 €	311 098 €173.1%	1
2025 Q2	4 951 €	4 279 €	113 924 €594.4%	1
2025 Q1	10 142 €	8 475 €	16 406 €55.0%	1
Kokku 2025:	27 989 €	22 108 €	460 767 €223.4%
2024 Q4	9 153 €	7 566 €	36 434 €54.0%	1
2024 Q3	6 168 €	6 607 €	79 256 €207.5%	2
2024 Q2	8 765 €	7 648 €	25 774 €2 480.0%	2
2024 Q1	14 219 €	9 844 €	999 €94.3%	2
Kokku 2024:	38 305 €	31 665 €	142 463 €14.4%
2023 Q4	0 €	4 117 €	17 499 €23.3%	2
2023 Q3	6 668 €	5 763 €	14 192 €25.5%	2
2023 Q2	0 €	5 563 €	11 308 €86.1%	3
2023 Q1	20 791 €	12 963 €	81 558 €1.4%	2
Kokku 2023:	27 459 €	28 407 €	124 558 €19.5%
2022 Q4	12 822 €	5 775 €	80 445 €541.6%	3
2022 Q3	6 807 €	7 409 €	12 539 €67.5%	3
2022 Q2	5 309 €	5 806 €	38 623 €66.9%	3
2022 Q1	12 849 €	12 472 €	23 135 €53.1%	2
Kokku 2022:	37 786 €	31 462 €	154 742 €40.4%
2021 Q4	12 906 €	6 954 €	49 310 €505.0%	3
2021 Q3	10 123 €	10 484 €	8 151 €80.1%	3
2021 Q2	8 554 €	6 018 €	40 938 €247.1%	3
2021 Q1	8 138 €	6 222 €	11 794 €66.2%	3
Kokku 2021:	39 721 €	29 677 €	110 193 €0.8%
2020 Q4	4 748 €	4 539 €	34 847 €189.7%	2
2020 Q3	2 375 €	2 588 €	12 029 €56.4%	2
2020 Q2	3 474 €	3 812 €	27 591 €24.7%	2
2020 Q1	10 443 €	8 271 €	36 619 €184.3%	2
Kokku 2020:	21 040 €	19 210 €	111 086 €32.0%
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 €181.4%	2
2019 Q1	5 521 €	5 767 €	27 587 €74.2%	2
Kokku 2019:	30 118 €	16 392 €	163 359 €157.0%
2018 Q4	3 883 €	3 095 €	15 838 €49.8%	1
2018 Q3	4 718 €	3 630 €	31 529 €353.5%	4
2018 Q2	3 142 €	3 124 €	6 953 €24.8%	4
2018 Q1	6 675 €	6 230 €	9 242 €50.6%	4
Kokku 2018:	18 418 €	16 079 €	63 562 €46.6%
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
Kokku 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 €100.0%	1
Kokku 2016:	30 319 €	18 339 €	0 €100.0%
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
Kokku 2015:	29 071 €	17 359 €	128 415 €

Revenue by industry

	2022	2023	2024
Other cattle and buffalo farming	57 152 €	30 646 €	74 096 €
Growing of cereals (except rice), leguminous crops and oil-seed plants	89 323 €	53 563 €	59 112 €
Support activities for crop production	17 021 €	6 432 €	8 023 €
Growing of other perennial crops	5 052 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Aivo Kutser	36206XXXXXX	19.06.1962 (63)	Board member	27.12.2017	-

7 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
Laine Koppel	44402XXXXXX	17.02.1944 (82)	Shareholder	36,00 EUR	0,76	Sole ownership	01.09.2023	-
Aivo Kutser	36206XXXXXX	19.06.1962 (63)	Shareholder	4 668,00 EUR	98,61	Sole ownership	01.09.2023	-
Jalmar Põllumägi	37604XXXXXX	21.04.1976 (50)	Shareholder	30,00 EUR	0,63	Joint ownership	01.09.2023	-
Laine Põllumägi	45106XXXXXX	22.06.1951 (74)	Shareholder	30,00 EUR	0,63	Joint ownership	01.09.2023	-

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

1 - 4 / 4 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Aivo Kutser	36206XXXXXX	19.06.1962 (63)	Direct holding	04.08.2021	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

10 967 €

Monthly average

3 656 €

Per employee

3 656 €

Equity ratio

77,22%

Labour taxes

Turnover ratio

75,38%

Tax ratio

0,00%

Monthly average

2 756 €

Per employee

2 756 €

State taxes

Monthly average

0 €

Turnover ratio

0,00%

Estimated salary

Gross salary

4 881 €

Net salary

3 776 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	679 743 €18.4%	573 969 €25.2%	458 555 €7.0%	428 686 €12.1%	487 598 €6.9%	456 065 €
Non-current assets	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	1 760 645 €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	167 346 €26.8%	131 996 €20.7%	109 326 €76.6%	61 911 €1.7%	62 960 €30.4%	90 495 €
Long-term liabilities	17 742 €65.4%	51 211 €72.8%	29 632 €0.5%	29 767 €30.6%	42 910 €50.1%	86 070 €
Total liabilities	185 088 €1.0%	183 207 €31.8%	138 958 €51.6%	91 678 €13.4%	105 870 €40.0%	176 565 €
Share or stock capital	4 734 €	4 734 €	4 734 €	4 734 €	4 734 €	4 734 €
Retained earnings	1 399 624 €18.2%	1 183 853 €4.4%	1 134 285 €4.2%	1 088 837 €5.0%	1 037 182 €10.4%	939 212 €
Net profit	171 199 €20.7%	215 771 €335.3%	49 568 €9.1%	45 448 €12.0%	51 655 €47.3%	97 970 €
Equity	1 575 557 €12.2%	1 404 358 €18.2%	1 188 587 €4.4%	1 139 019 €4.2%	1 093 571 €5.0%	1 041 916 €
Turnover	141 231 €55.8%	90 641 €46.2%	168 548 €47.6%	114 215 €8.3%	105 477 €2.3%	103 137 €
Profit margin	121.22%49.1%	238.05%709.5%	29.41%26.1%	39.79%18.7%	48.97%48.4%	94.99%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	GHJ TBP	YWT UHI	EHO TUD	125 611	123 133
Liquidity
Current ratio	F.C	Z.K	T.B	6.9	7.7
Quick ratio	C.A	T.T	Z.R	1.7	3.0
Cash ratio	S.E	P.V	R.B	0.9	2.3
Efficiency
Days sales outstanding (dso)	QJE.U	JQF.W	KS.X	134.1	153.8
Asset turnover	V.T	P.Y	S.E	0.1	0.1
Structure
Debt ratio	S.P	N.Y	V.Z	0.1	0.1
Profitability
Operating margin	EKY.K%	RBW.M%	CM.H%	40.2%	49.9%
Net profit margin	AJQ.W%	QLE.N%	PE.T%	39.8%	49.0%
Return on assets (roa)	NY.F%	GH.T%	X.E%	3.7%	4.3%
Return on equity (roe)	QI.Z%	AM.O%	R.G%	4.0%	4.7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 30026886 / 13	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 30026886 / 12	21.12.2022	Entry - Amendment entry		Entered into force (21.12.2022)
Ä 30026886 / M10	08.12.2022	Order to remedy deficiencies - Amendment entry	22.12.2022	Deficiencies remedied (21.12.2022)
Ä 30026886 / 11	25.02.2021	Entry - Amendment entry		Entered into force (25.02.2021)
Ä 30026886 / M9	19.03.2018	Warning for deletion from register – annual report not filed	19.09.2018	Deficiencies remedied (27.03.2018)

1 - 5 / 30 rows

Real estate

Address	Area	Purpose
Arupõllu, Ammuta küla, Haapsalu linn, Lääne maakond	59046 m²	Agricultural land 100%
Heina, Sinalepa küla, Haapsalu linn, Lääne maakond	394476 m²	Agricultural land 100%
Kase, Sinalepa küla, Haapsalu linn, Lääne maakond	5941 m²	Industrial land 100%
Keskuse laut, Sinalepa küla, Haapsalu linn, Lääne maakond	92567 m²	Industrial land 100%
Kiilu, Tuuru küla, Haapsalu linn, Lääne maakond	51540 m²	Agricultural land 100%

1 - 5 / 35 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
2-11-1022/23	Civil case	Court ruling	Labour law	Kristel Pedassaar	ECLI:EE:PMK:2011:2.11.1022.39183	14.12.2011
3-06-2288/3	Administrative case	Court ruling	Other	Eda Muts	ECLI:EE:TRHK:2007:3.06.2288.1380	08.01.2007

1 - 2 / 2 rows

Official announcements

Subject	Date
Collection notice	08.09.2025
Notice of alienation of state property	07.03.2023
Notice of alienation of state property	05.01.2022

1 - 3 / 3 rows

Public transactions

Date	Party	Amount	Classification
27.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	1 070.40 € Received	OTHER GRANTS Agriculture
11.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	58 238.06 € Received	OTHER GRANTS Agriculture
06.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	7 309.85 € Received	OTHER GRANTS Agriculture
02.02.2026	Põllumajanduse Registrite ja Informatsiooni Amet	7 273.98 € Received	OTHER GRANTS Agriculture
30.01.2026	Põllumajanduse Registrite ja Informatsiooni Amet	3 334.34 € Received	OTHER GRANTS Agriculture

1 - 5 / 53 rows

.ee domains

No domains found

Company has no valid .ee domains

Enforcement proceedings

Claimant	Bailiff	Date	Total	Main claim	State fee	Proceedings costs
mittetulundusühing Eesti Liikluskindlustuse Fond	Kohtutäitur Heimo Vilpuu	08.09.2025	49,60 €	28,60 €	5,50 €	37,20 €

1 - 1 / 1 rows

Payment orders

No payment orders found

Company has no court-ordered payment orders