osaühing PÕLV

In liquidation Registry code 10172334 OÜ Tartu linn Registered 13 Jan 1997
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osaühing PÕLV is a OÜ based in Tartu linn, registry code 10172334, status: in liquidation. Main activity: Plumbing, heat and air-conditioning installation. According to EMTA, turnover for Q2 2026 was €0 with employees.

Turnover
0 €
State taxes
0 €
Labour taxes
0 €
Employees
—

Q2 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Specialised construction activities · EMTAK 43

  • Revenue · 2024 14 308 €
    industry median 35 372 € · companies in the industry: 10 698
  • Net profit margin · 2024 -1.1 %
    industry median 3.4 % · companies in the industry: 8 842

Taxes and turnover

Q3 2023 – Q2 2026
Turnover, € Q2 2026: 0 € · industry median 20 462 € · above 2% of the industry
05 00010 00015 00020 00025 000Q3 2023 Company: 3 923 € Industry median: 23 447 €Q3·23Q4 2023 Company: 4 423 € Industry median: 23 403 €Q1 2024 Company: 8 346 € Industry median: 16 922 €Q1·24Q2 2024 Company: 1 561 € Industry median: 18 660 €Q3 2024 Company: 6 987 € Industry median: 21 547 €Q3·24Q4 2024 Company: 0 € Industry median: 23 300 €Q1 2025 Company: 7 197 € Industry median: 17 914 €Q1·25Q2 2025 Company: 275 € Industry median: 20 215 €Q3 2025 Company: 0 € Industry median: 22 700 €Q3·25Q4 2025 Company: 0 € Industry median: 23 111 €Q1 2026 Company: 0 € Industry median: 17 425 €Q1·26Q2 2026 Company: 0 € Industry median: 20 462 €Q2·2605 00010 00015 00020 00025 000Q3 2024 Company: 6 987 € Industry median: 21 547 €Q4 2024 Company: 0 € Industry median: 23 300 €Q4·24Q1 2025 Company: 7 197 € Industry median: 17 914 €Q2 2025 Company: 275 € Industry median: 20 215 €Q2·25Q3 2025 Company: 0 € Industry median: 22 700 €Q4 2025 Company: 0 € Industry median: 23 111 €Q4·25Q1 2026 Company: 0 € Industry median: 17 425 €Q2 2026 Company: 0 € Industry median: 20 462 €Q2·26
  • Company
  • Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q2 2025: 741 € · +48.8% vs Q1 2025 · industry median 1 194 € · above 22% of the industry
05001 0001 500Q3 2023 Company: 812 € Industry median: 1 096 €Q3·23Q4 2023 Company: 594 € Industry median: 1 123 €Q1 2024 Company: 939 € Industry median: 1 105 €Q1·24Q2 2024 Company: 739 € Industry median: 1 083 €Q3 2024 Company: 812 € Industry median: 1 141 €Q3·24Q4 2024 Company: — Industry median: 1 178 €Q1 2025 Company: 498 € Industry median: 1 177 €Q1·25Q2 2025 Company: 741 € Industry median: 1 194 €Q3 2025 Company: — Industry median: 1 250 €Q3·25Q4 2025 Company: — Industry median: 1 270 €Q1 2026 Company: — Industry median: 1 202 €Q1·26Q2 2026 Company: — Industry median: 1 197 €Q2·2605001 0001 500Q3 2024 Company: 812 € Industry median: 1 141 €Q4 2024 Company: — Industry median: 1 178 €Q4·24Q1 2025 Company: 498 € Industry median: 1 177 €Q2 2025 Company: 741 € Industry median: 1 194 €Q2·25Q3 2025 Company: — Industry median: 1 250 €Q4 2025 Company: — Industry median: 1 270 €Q4·25Q1 2026 Company: — Industry median: 1 202 €Q2 2026 Company: — Industry median: 1 197 €Q2·26
  • Company
  • Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q2 2025: 1 · +0.0% vs Q1 2025
0.00.20.40.60.81.0Q3 2023 Company: 1Q3·23Q4 2023 Company: 1Q1 2024 Company: 1Q1·24Q2 2024 Company: 1Q3 2024 Company: 1Q3·24Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q2·260.00.20.40.60.81.0Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26
State taxes, € Q2 2026: 0 €
05001 0001 5002 0002 500Q3 2023 Company: 1 277 €Q3·23Q4 2023 Company: 1 197 €Q1 2024 Company: 2 312 €Q1·24Q2 2024 Company: 807 €Q3 2024 Company: 1 889 €Q3·24Q4 2024 Company: —Q1 2025 Company: 1 798 €Q1·25Q2 2025 Company: 724 €Q3 2025 Company: 271 €Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: 0 €Q2·2605001 0001 5002 000Q3 2024 Company: 1 889 €Q4 2024 Company: —Q4·24Q1 2025 Company: 1 798 €Q2 2025 Company: 724 €Q2·25Q3 2025 Company: 271 €Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: 0 €Q2·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q2 2026 — — — —
Q1 2026 — — — —
Q4 2025 — — — —
Q3 2025 — 271 271 —
Q2 2025 275 724 741 1
Q1 2025 7 197 1 798 498 1
Q4 2024 — — — 1
Q3 2024 6 987 1 889 812 1
Q2 2024 1 561 807 739 1
Q1 2024 8 346 2 312 939 1
Q4 2023 4 423 1 197 594 1
Q3 2023 3 923 1 277 812 1
Q2 2023 2 603 757 669 1
Q1 2023 3 907 1 314 757 1
Q4 2022 4 984 1 006 546 1
Q3 2022 4 835 1 137 812 1
Q2 2022 3 335 1 053 773 1
Q1 2022 2 903 536 272 1

Financials by year

2015 – 2024
Revenue, € 2024: 14 308 € · −20.8% vs 2023 · industry median 35 372 € · above 33% of the industry
010 00020 00030 00040 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21 221 € Industry median: 37 051 €20192020 Company: 10 990 € Industry median: 33 953 €20202021 Company: 13 161 € Industry median: 35 073 €20212022 Company: 18 817 € Industry median: 37 940 €20222023 Company: 18 066 € Industry median: 35 936 €20232024 Company: 14 308 € Industry median: 35 372 €2024010 00020 00030 00040 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 21 221 € Industry median: 37 051 €2020 Company: 10 990 € Industry median: 33 953 €20202021 Company: 13 161 € Industry median: 35 073 €2022 Company: 18 817 € Industry median: 37 940 €20222023 Company: 18 066 € Industry median: 35 936 €2024 Company: 14 308 € Industry median: 35 372 €2024
  • Company
  • Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2024: -162 € · −221.8% vs 2023 · industry median 432 € · above 30% of the industry
-8 000-6 000-4 000-2 00002 0004 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2 217 € Industry median: 1 030 €20192020 Company: -7 392 € Industry median: 507 €20202021 Company: 68 € Industry median: 785 €20212022 Company: -197 € Industry median: 823 €20222023 Company: 133 € Industry median: 581 €20232024 Company: -162 € Industry median: 432 €2024-8 000-6 000-4 000-2 00002 0004 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 2 217 € Industry median: 1 030 €2020 Company: -7 392 € Industry median: 507 €20202021 Company: 68 € Industry median: 785 €2022 Company: -197 € Industry median: 823 €20222023 Company: 133 € Industry median: 581 €2024 Company: -162 € Industry median: 432 €2024
  • Company
  • Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2024: -1.1 % · −1.9 pp vs the year before · industry median 3.4 % · above 29% of the industry
-80-60-40-200202015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 10.4 % Industry median: 5.3 %20192020 Company: -67.3 % Industry median: 4.1 %20202021 Company: 0.5 % Industry median: 4.7 %20212022 Company: -1.0 % Industry median: 4.8 %20222023 Company: 0.7 % Industry median: 4.4 %20232024 Company: -1.1 % Industry median: 3.4 %2024-80-60-40-200202017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 10.4 % Industry median: 5.3 %2020 Company: -67.3 % Industry median: 4.1 %20202021 Company: 0.5 % Industry median: 4.7 %2022 Company: -1.0 % Industry median: 4.8 %20222023 Company: 0.7 % Industry median: 4.4 %2024 Company: -1.1 % Industry median: 3.4 %2024
  • Company
  • Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2024: 3 806 € · −36.8% vs 2023
05 00010 00015 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 569 €20192020 Company: 3 307 €20202021 Company: 3 081 €20212022 Company: 4 831 €20222023 Company: 6 026 €20232024 Company: 3 806 €202405 00010 00015 0002017 Company: —2018 Company: —20182019 Company: 14 569 €2020 Company: 3 307 €20202021 Company: 3 081 €2022 Company: 4 831 €20222023 Company: 6 026 €2024 Company: 3 806 €2024
Equity, € 2024: 2 816 € · −5.4% vs 2023
02 5005 0007 50010 00012 5002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 10 366 €20192020 Company: 3 137 €20202021 Company: 3 041 €20212022 Company: 2 844 €20222023 Company: 2 977 €20232024 Company: 2 816 €202402 5005 0007 50010 00012 5002017 Company: —2018 Company: —20182019 Company: 10 366 €2020 Company: 3 137 €20202021 Company: 3 041 €2022 Company: 2 844 €20222023 Company: 2 977 €2024 Company: 2 816 €2024
Employees 2024: 1 · +0.0% vs 2023 · industry median 1 · above 5% of the industry
0.00.51.01.52.02015 Company: 1 Industry median: —20152016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 220182019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120240.00.51.01.52.02017 Company: 1 Industry median: —2018 Company: 1 Industry median: 220182019 Company: 1 Industry median: 22020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 22022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 12024 Company: 1 Industry median: 12024
  • Company
  • Industry median

Industry: Specialised construction 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
2024 14 308 -162 7 872 3 806 2 816 1
2023 18 066 133 8 769 6 026 2 977 1
2022 18 817 -197 8 856 4 831 2 844 1
2021 13 161 68 6 752 3 081 3 041 1
2020 10 990 -7 392 6 808 3 307 3 137 1
2019 21 221 2 217 8 831 14 569 10 366 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 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 2024

Net profit margin
-1.1 %
Net profit / revenue
Return on equity (ROE)
-5.8 %
Net profit / equity
Return on assets (ROA)
-4.3 %
Net profit / assets
Equity ratio
74.0 %
Equity / assets
Debt ratio
26.0 %
Liabilities / assets
Current ratio
3.84
Current assets / current liabilities
Revenue per employee
14 308 €
Revenue / average full-time employees
Labour cost per employee per month
656 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jan 2024 – 31 Dec 2024 28 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 7 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 5 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 6 Apr 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 13 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 3 May 2020 Company’s own e-Äriregister

Board

Owners

  • Rutt Lepp
    Natural person · 2 556 €

Beneficial owners

  • Alar Lepp
    Direct ownership · since 22 Oct 2018

Founders and other persons

  • Alar Lepp
    Founder · 10 000 € · 13 Jan 1997

Activities (EMTAK)

  • 4322Plumbing, heat and air-conditioning installation Main

History of changes

What Value Period
Status In liquidation 6 Jul 2026 – now
Status Active 13 Jan 1997 – now
Rulings
Number, date Title Deadline State Document
Ä 20002904 / 12
6 Jul 2026
Termination entry In force
6 Jul 2026
PDF
Ä 20002904 / 11
14 Sep 2025
Amendment entry In force
14 Sep 2025
PDF
Ä 20002904 / 10
14 Sep 2025
Amendment entry In force
14 Sep 2025
PDF
Ä 20002904 / 9
11 Jul 2025
Amendment entry In force
11 Jul 2025
PDF
Ä 20002904 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20002904 / 7
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20002904 / 6
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 20002904 / 5
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20002904 / 4
30 Nov 2011
Amendment entry In force
30 Nov 2011
PDF
Ä 2904 / 3
3 Dec 2008
Deletion of activities from the registry card In force
22 Dec 2008
PDF

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