osaühing KÜLMAEKSPERT

Active Registry code 10062410 OÜ Võru linn Registered 24 Jul 1996

osaühing KÜLMAEKSPERT is a OÜ based in Võru linn, registry code 10062410, status: active. Main activity: Manufacture of other special-purpose machinery n.e.c.. According to EMTA, turnover for Q3 2026 was €19 194 with 1 employees.

Turnover

19 194 €

↑ 6.0% vs Q2 2026

State taxes

3 411 €

↓ 4.1% vs Q2 2026

Labour taxes

1 208 €

↑ 2.5% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Manufacture of machinery and equipment n.e.c. · EMTAK 28

Turnover · Q3 2026 19 194 €

above 30% of companies

industry median 130 544 € · companies in the industry: 217
Labour taxes per employee 1 208 €

above 11% of companies

industry median 3 287 € · companies in the industry: 159
Revenue · 2025 105 516 €

above 49% of companies

industry median 111 300 € · companies in the industry: 279
Net profit margin · 2025 24.9 %

above 86% of companies

industry median 3.0 % · companies in the industry: 216

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 19 194 € · +6.0% vs Q2 2026 · industry median 130 544 € · above 30% of the industry

Company
Industry median

Industry: Manufacture of machinery and equipment n.e.c. (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 208 € · +2.5% vs Q2 2026 · industry median 3 287 € · above 11% of the industry

Company
Industry median

Industry: Manufacture of machinery and equipment n.e.c. (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 411 € · −4.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	19 194	3 411	1 208	1
Q2 2026	18 116	3 558	1 179	1
Q1 2026	18 473	3 873	1 131	1
Q4 2025	19 212	3 994	1 151	1
Q3 2025	58 566	4 407	1 151	1
Q2 2025	35 334	1 621	1 151	1
Q1 2025	21 569	1 982	1 118	1
Q4 2024	23 832	2 620	1 053	1
Q3 2024	10 729	1 585	1 053	1
Q2 2024	13 687	1 747	1 053	1
Q1 2024	23 160	1 947	996	1
Q4 2023	23 839	1 445	883	1
Q3 2023	16 180	634	883	1
Q2 2023	7 688	807	883	1
Q1 2023	16 763	—	885	1
Q4 2022	18 685	—	890	1
Q3 2022	14 964	1 202	979	1
Q2 2022	42 525	591	890	1
Q1 2022	25 648	—	890	1

Labour taxes per employee per month

403 €

Turnover per employee in the quarter

19 194 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 105 516 € · +27.4% vs 2024 · industry median 111 300 € · above 49% of the industry

Company
Industry median

Industry: Manufacture of machinery and equipment n.e.c. (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 26 249 € · +107.4% vs 2024 · industry median 685 € · above 72% of the industry

Company
Industry median

Industry: Manufacture of machinery and equipment n.e.c. (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 24.9 % · +9.6 pp vs the year before · industry median 3.0 % · above 86% of the industry

Company
Industry median

Industry: Manufacture of machinery and equipment n.e.c. (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 105 120 € · +7.6% vs 2024

Equity, € 2025: 82 511 € · +24.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 8 · above 5% of the industry

Company
Industry median

Industry: Manufacture of machinery and equipment n.e.c. (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	105 516	26 249	14 455	105 120	82 511	1
2024	82 833	12 659	13 648	97 665	66 502	1
2023	76 785	11 403	12 042	74 497	53 843	1
2022	91 799	12 748	11 417	52 934	42 440	1
2021	159 337	1 156	11 689	36 012	29 692	1
2020	44 750	3 004	8 424	38 724	28 536	1
2019	68 363	12 317	8 508	38 869	25 532	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	1
2004	—	—	—	—	—	1
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	1
2000	—	—	—	—	—	1
1999	—	—	—	—	—	1

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

24.9 %

Net profit / revenue

Return on equity (ROE)

31.8 %

Net profit / equity

Return on assets (ROA)

25.0 %

Net profit / assets

Equity ratio

78.5 %

Equity / assets

Debt ratio

21.5 %

Liabilities / assets

Current ratio

2.89

Current assets / current liabilities

Revenue per employee

105 516 €

Revenue / average full-time employees

Labour cost per employee per month

1 205 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	11 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	2 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	19 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	7 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	10 Apr 2020	Company’s own	e-Äriregister

Board

Jaan Laul
Board member · since 24 Jul 1996
Leidi-Aili Laul
Board member · since 24 Jul 1996

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Jaan Laul
Natural person · 1 278 €

50%
Leidi-Aili Laul
Natural person · 1 278 €

50%

Beneficial owners

Jaan Laul
Direct ownership · since 4 Sep 2018
Leidi-Aili Laul
Direct ownership · since 4 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

28991Manufacture of other special-purpose machinery n.e.c. Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20001121 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20001121 / 8 13 Sep 2019	Amendment entry		In force 13 Sep 2019	PDF
Ä 20001121 / 7 11 Sep 2018	Amendment entry		In force 11 Sep 2018	PDF
Ä 20001121 / M2 7 Sep 2018	Ruling to eliminate deficiencies	27 Sep 2018	Deficiencies eliminated 11 Sep 2018	PDF
Ä 20001121 / 6 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20001121 / 5 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20001121 / 4 7 Nov 2011	Amendment entry		In force 7 Nov 2011	PDF
Ä 1121 / 3 1 Jul 2009	Deletion of activities from the registry card		In force 1 Jul 2009	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing KÜLMAEKSPERT

Position in the industry Manufacture of machinery and equipment n.e.c. · EMTAK 28

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 8