osaühing K.Luht

Active Registry code 10130904 OÜ Viljandi linn Registered 30 Jan 1997

osaühing K.Luht is a OÜ based in Viljandi linn, registry code 10130904, status: active. Main activity: Other non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €6 985 with 1 employees.

Turnover

6 985 €

↓ 1.5% vs Q2 2026

State taxes

856 €

↑ 17.6% vs Q2 2026

Labour taxes

0 €

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 6 985 €

above 30% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 0 €

above 2% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 31 595 €

above 58% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -18.4 %

above 14% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 6 985 € · −1.5% vs Q2 2026 · industry median 23 652 € · above 30% 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: 0 € · industry median 1 201 € · above 2% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 856 € · +17.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	6 985	856	—	1
Q2 2026	7 088	728	—	1
Q1 2026	6 717	869	—	1
Q4 2025	5 346	630	324	1
Q3 2025	9 947	2 164	918	1
Q2 2025	9 991	2 061	918	1
Q1 2025	7 668	1 855	916	1
Q4 2024	8 565	1 533	806	1
Q3 2024	17 210	3 006	806	1
Q2 2024	14 619	1 286	806	1
Q1 2024	11 204	1 800	792	1
Q4 2023	15 759	1 951	764	1
Q3 2023	14 241	1 975	764	1
Q2 2023	26 127	3 565	1 381	1
Q1 2023	20 849	3 303	1 766	2
Q4 2022	25 132	4 279	1 915	2
Q3 2022	51 486	4 906	2 127	3
Q2 2022	47 754	3 823	2 127	3
Q1 2022	20 406	3 460	2 089	3

Labour taxes per employee per month

0 €

Turnover per employee in the quarter

6 985 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 31 595 € · −32.8% vs 2024 · industry median 16 974 € · above 58% 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: -5 804 € · −25.9% vs 2024 · industry median 0 € · above 13% 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: -18.4 % · −8.6 pp vs the year before · industry median 1.3 % · above 14% 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, € 2025: 35 434 € · −12.5% vs 2024

Equity, € 2025: 32 499 € · −15.2% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% 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	31 595	-5 804	8 221	35 434	32 499	1
2024	47 029	-4 610	11 641	40 500	38 303	1
2023	67 048	-2 935	14 858	45 319	42 914	1
2022	47 433	-3 070	25 882	55 121	45 848	2
2021	126 356	-7 219	28 367	53 216	48 918	2
2020	129 546	1 256	22 515	67 349	56 137	2
2019	94 811	-12 688	25 213	62 784	54 881	5
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	5
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	5
2008	—	—	—	—	—	5
2007	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	5
2004	—	—	—	—	—	5
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
2000	—	—	—	—	—	7
1999	—	—	—	—	—	7
1998	—	—	—	—	—	7
1997	—	—	—	—	—	6

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

-18.4 %

Net profit / revenue

Return on equity (ROE)

-17.9 %

Net profit / equity

Return on assets (ROA)

-16.4 %

Net profit / assets

Equity ratio

91.7 %

Equity / assets

Debt ratio

8.3 %

Liabilities / assets

Current ratio

3.95

Current assets / current liabilities

Revenue per employee

31 595 €

Revenue / average full-time employees

Labour cost per employee per month

685 €

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	15 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	15 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	8 Feb 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 Jan 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 Feb 2020	Company’s own	e-Äriregister

Board

Helle Kukk
Board member · since 6 Dec 2019

Right of representation

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

Owners

Helle Kukk
Natural person · 15 467 €

100%

Beneficial owners

Helle Kukk
Direct ownership · since 8 Dec 2019

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47121Other non-specialised retail sale Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20032565 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20032565 / 7 6 Dec 2019	Amendment entry	In force 6 Dec 2019	PDF
Ä 20032565 / 6 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20032565 / 5 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 20032565 / 4 10 Nov 2011	Amendment entry	In force 10 Nov 2011	PDF
Ä 20032565 / 3 6 May 2010	Deletion of activities from the registry card	In force 6 May 2010	PDF
Ä 32565 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF
Ä 2196 / 2 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF

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

osaühing K.Luht

Position in the industry Retail trade · EMTAK 47

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