Osaühing Viiratsi Agro

Active Registry code 10106426 OÜ Viiratsi alevik Registered 24 Oct 1996

Osaühing Viiratsi Agro is a OÜ based in Viiratsi alevik, registry code 10106426, status: active. Main activity: Rental and leasing of other machinery, equipment and tangible goods n.e.c.. According to EMTA, turnover for Q3 2026 was €8 764 with 1 employees.

Turnover

8 764 €

↓ 42.8% vs Q2 2026

State taxes

3 376 €

↓ 85.0% vs Q2 2026

Labour taxes

1 722 €

↓ 1.3% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Rental and leasing activities · EMTAK 77

Turnover · Q3 2026 8 764 €

above 42% of companies

industry median 13 500 € · companies in the industry: 1 553
Labour taxes per employee 1 722 €

above 60% of companies

industry median 1 394 € · companies in the industry: 620
Revenue · 2025 30 824 €

above 64% of companies

industry median 13 580 € · companies in the industry: 2 612
Net profit margin · 2025 202.5 %

above 98% of companies

industry median 8.9 % · companies in the industry: 1 944

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 8 764 € · −42.8% vs Q2 2026 · industry median 13 500 € · above 42% of the industry

Company
Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 722 € · −1.3% vs Q2 2026 · industry median 1 394 € · above 60% of the industry

Company
Industry median

Industry: Rental and leasing activities (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: 3 376 € · −85.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	8 764	3 376	1 722	1
Q2 2026	15 313	22 457	1 744	1
Q1 2026	11 906	3 375	1 711	1
Q4 2025	9 920	3 403	1 711	1
Q3 2025	9 031	5 666	1 711	1
Q2 2025	9 177	2 986	1 711	1
Q1 2025	9 931	3 333	1 653	1
Q4 2024	8 874	3 009	1 600	1
Q3 2024	8 262	2 932	1 600	1
Q2 2024	8 543	3 445	1 809	1
Q1 2024	10 166	2 766	1 494	1
Q4 2023	9 015	6 458	2 516	1
Q3 2023	7 897	2 269	1 474	1
Q2 2023	8 727	2 751	1 667	1
Q1 2023	10 678	2 296	1 386	2
Q4 2022	9 709	2 897	1 346	1
Q3 2022	8 982	2 067	1 346	1
Q2 2022	8 446	2 496	1 511	1
Q1 2022	9 238	2 519	1 267	1

Labour taxes per employee per month

574 €

Turnover per employee in the quarter

8 764 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 30 824 € · +10.1% vs 2024 · industry median 13 580 € · above 64% of the industry

Company
Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 62 410 € · +1 109.0% vs 2024 · industry median 102 € · above 88% of the industry

Company
Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 202.5 % · +184.0 pp vs the year before · industry median 8.9 % · above 98% of the industry

Company
Industry median

Industry: Rental and leasing activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 123 678 € · +78.9% vs 2024

Equity, € thousand 2025: 119 425 € · +83.7% vs 2024

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

Company
Industry median

Industry: Rental and leasing activities (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	30 824	62 410	15 494	123 678	119 425	1
2024	28 008	5 162	15 534	69 130	65 015	1
2023	27 158	-5 907	13 989	63 683	59 853	1
2022	25 498	78	12 774	86 771	82 426	1
2021	22 284	-1 259	12 179	86 914	82 348	1
2020	22 083	-43 241	12 216	89 529	83 607	1
2019	28 717	2 330	11 345	178 035	171 848	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	4
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2005	—	—	—	—	—	0
2004	—	—	—	—	—	0
2003	—	—	—	—	—	0
2002	—	—	—	—	—	0
2001	—	—	—	—	—	0
2000	—	—	—	—	—	44
1999	—	—	—	—	—	52
1998	—	—	—	—	—	59

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

202.5 %

Net profit / revenue

Return on equity (ROE)

52.3 %

Net profit / equity

Return on assets (ROA)

50.5 %

Net profit / assets

Equity ratio

96.6 %

Equity / assets

Debt ratio

3.4 %

Liabilities / assets

Current ratio

28.21

Current assets / current liabilities

Revenue per employee

30 824 €

Revenue / average full-time employees

Labour cost per employee per month

1 291 €

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	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	13 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	22 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	30 Oct 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
4	300 000 EEK	aktsiaselts Hansapank	2 Jan 2006 – in force
3	300 000 EEK	Aktsiaselts SEB Eesti Ühispank	2 Jan 2006 – in force

Board

Arne Kass
Board member · since 2 Jan 2006
Peep Pinsol
Board member · since 2 Jan 2006
Silvi Parts
Board member · since 2 Jan 2006

Right of representation

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

Owners

Arne Kass
Natural person · 263 000 €

32.88%
Tõnu Naar
Natural person · 262 500 €

32.81%
Roland Tulik
Natural person · 257 500 €

32.19%
Kadrin Päev
Natural person · 9 500 €

1.19%
Olev Teppart
Natural person · 9 500 €

1.19%
Sigrid Teppart
Natural person · 9 500 €

1.19%
Richard Teppart
Natural person · 9 500 €

1.19%
Peep Pinsol
Natural person · 5 000 €

0.63%
Silvi Parts
Natural person · 2 500 €

0.31%

Beneficial owners

Kadrin Päev
Control by other means (contractual, family or other ties) · since 28 Jul 2025
Olev Teppart
Control by other means (contractual, family or other ties) · since 28 Jul 2025
Richard Teppart
Control by other means (contractual, family or other ties) · since 28 Jul 2025
Sigrid Teppart
Control by other means (contractual, family or other ties) · since 28 Jul 2025
Arne Kass
Direct ownership · since 24 Oct 2018
Peep Pinsol
Direct ownership · since 24 Oct 2018
Roland Tulik
Direct ownership · since 24 Oct 2018
Silvi Parts
Direct ownership · since 24 Oct 2018
Tõnu Naar
Direct ownership · since 24 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

7739Rental and leasing of other machinery, equipment and tangible goods n.e.c. Main
9699Other personal service activities n.e.c.

Rulings 19

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20032434 / M3 4 Sep 2025	Demand to pay the state fee	1 Oct 2025	In force 2 Oct 2025	PDF
Ä 20032434 / 7 7 Aug 2025	Entry made by the register on its own initiative		In force 7 Aug 2025	PDF
Ä 20032434 / M2 23 Jul 2025	Procedural ruling	6 Aug 2025	In force 23 Jul 2025	PDF
Ä 20032434 / M1 14 Jul 2025	Procedural ruling	21 Jul 2025	In force 14 Jul 2025	PDF
Ä 20032434 / 6 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20032434 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20032434 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20032434 / 3 25 Apr 2014	Amendment entry		In force 25 Apr 2014	PDF
Ä 32434 / 2 27 Dec 2008	Deletion of activities from the registry card		In force 27 Dec 2008	PDF
Ä 32434 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 1463 / 7 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 6813 / 8 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 6813 / 7 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 32435 / 2 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 32435 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 6813 / 6 7 Dec 2005	Entry decision on the register’s own initiative		In force	PDF
K 6813 / 5 10 Feb 2003	Compliance with Commercial Code § 33 (7.1)		In force	PDF
K 6813 / 4 10 Feb 2003	Compliance with Commercial Code § 33 (7.1)		In force	PDF
Ä 1463 / 4 5 Feb 2003	Transformation entry without a new registry card		In force	PDF

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

Osaühing Viiratsi Agro

Position in the industry Rental and leasing activities · EMTAK 77

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 19