osaühing KIVIORG

Active Registry code 10093758 OÜ Metslõugu küla Registered 24 Oct 1996

osaühing KIVIORG is a OÜ based in Metslõugu küla, registry code 10093758, status: active. Main activity: Non-specialised retail sale of predominately food, beverages or tobacco. According to EMTA, turnover for Q3 2026 was €328 015 with 7 employees.

Turnover

328 015 €

↑ 25.9% vs Q2 2026

State taxes

22 217 €

↑ 31.1% vs Q2 2026

Labour taxes

11 179 €

↑ 5.8% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 328 015 €

above 89% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 597 €

above 66% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 1 mn €

above 93% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 3.7 %

above 61% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 328 015 € · +25.9% vs Q2 2026 · industry median 23 652 € · above 89% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 597 € · +5.8% vs Q2 2026 · industry median 1 201 € · above 66% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 7 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 22 217 € · +31.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	328 015	22 217	11 179	7
Q2 2026	260 448	16 941	10 571	7
Q1 2026	209 476	16 379	9 485	6
Q4 2025	246 940	18 987	10 916	6
Q3 2025	323 331	22 646	11 127	7
Q2 2025	263 819	16 812	11 344	7
Q1 2025	211 432	13 193	9 327	6
Q4 2024	270 410	26 150	8 983	6
Q3 2024	332 008	20 906	9 666	6
Q2 2024	266 675	18 066	9 648	6
Q1 2024	207 741	15 046	8 941	5
Q4 2023	264 110	14 172	8 319	6
Q3 2023	348 446	17 753	7 849	5
Q2 2023	286 260	14 548	8 263	5
Q1 2023	216 856	14 104	7 779	5
Q4 2022	265 902	14 522	8 628	5
Q3 2022	341 847	16 939	8 533	6
Q2 2022	236 136	12 698	7 822	6
Q1 2022	187 170	12 519	7 106	6

Labour taxes per employee per month

532 €

Turnover per employee in the quarter

46 859 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 1 040 879 € · −3.8% vs 2024 · industry median 16 974 € · above 93% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 38 148 € · +63.5% vs 2024 · industry median 0 € · above 93% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 3.7 % · +1.5 pp vs the year before · industry median 1.3 % · above 61% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 318 251 € · +15.3% vs 2024

Equity, € thousand 2025: 292 847 € · +14.6% vs 2024

Employees 2025: 5 · +0.0% vs 2024 · industry median 2 · above 83% of the industry

Company
Industry median

Industry: Retail trade (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	1 040 879	38 148	125 971	318 251	292 847	5
2024	1 081 749	23 331	103 033	276 035	255 519	5
2023	1 109 426	41 694	88 313	267 606	242 189	5
2022	1 046 095	21 541	102 841	244 158	210 495	6
2021	970 139	20 338	86 358	226 313	193 954	7
2020	985 396	25 636	73 113	230 319	194 616	6
2019	769 607	18 283	66 297	202 952	168 980	5
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	5
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	6
2010	—	—	—	—	—	7
2009	—	—	—	—	—	7
2008	—	—	—	—	—	7
2007	—	—	—	—	—	7
2006	—	—	—	—	—	6
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	3
2001	—	—	—	—	—	1
2000	—	—	—	—	—	1
1999	—	—	—	—	—	1
1998	—	—	—	—	—	1
1997	—	—	—	—	—	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

3.7 %

Net profit / revenue

Return on equity (ROE)

13.0 %

Net profit / equity

Return on assets (ROA)

12.0 %

Net profit / assets

Equity ratio

92.0 %

Equity / assets

Debt ratio

8.0 %

Liabilities / assets

Current ratio

8.56

Current assets / current liabilities

Revenue per employee

208 176 €

Revenue / average full-time employees

Labour cost per employee per month

2 100 €

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	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 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	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	31 Oct 2020	Company’s own	e-Äriregister

Board

Rein Kiviorg
Board member (manager) · since 24 Oct 1996
Kaire Kiviorg
Board member · since 31 Oct 2023

Right of representation

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

Owners

Katre Kiviorg
Natural person · 639 €

25%
Maili Kiviorg
Natural person · 639 €

25%
Kaire Kiviorg
Natural person · 639 €

25%
Rein Kiviorg
Natural person · 639 €

25%

Beneficial owners

Kaire Kiviorg
Member of a senior management body (management or supervisory board) · since 5 Jan 2024
Katre Kiviorg
Direct ownership · since 5 Jan 2024
Maili Kiviorg
Direct ownership · since 5 Jan 2024
Rein Kiviorg
Member of a senior management body (management or supervisory board) · since 30 Oct 2020

Founders and other persons

No other persons.

Activities (EMTAK)

47111Non-specialised retail sale of predominately food, beverages or tobacco Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10005341 / 9 31 Oct 2023	Amendment entry	In force 31 Oct 2023	PDF
Ä 10005341 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10005341 / 7 29 Jun 2018	Amendment under Commercial Code § 525 (2)	In force 29 Jun 2018	PDF
Ä 10005341 / 6 8 Feb 2018	Amendment entry	In force 8 Feb 2018	PDF
Ä 10005341 / 5 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10005341 / 4 19 Jan 2012	Amendment entry	In force 19 Jan 2012	PDF
Ä 10005341 / 3 30 Jun 2010	Deletion of activities from the registry card	In force 30 Jun 2010	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data