PUKO OÜ
Active Registry code 10172699
OÜ Tartu linn Registered 23 Jan 1997
PUKO OÜ is a OÜ based in Tartu linn, registry code 10172699, status: active. Main activity: Painting and glazing. According to EMTA, turnover for Q3 2026 was €450 823 with 24 employees.
Turnover
450 823 €
↑ 45.4% vs Q2 2026
State taxes
82 663 €
↓ 6.7% vs Q2 2026
Labour taxes
55 845 €
↓ 8.0% vs Q2 2026
Employees
24
−1 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 450 823 €above 98% of companiesindustry median 23 017 € · companies in the industry: 6 974
- Labour taxes per employee 2 327 €above 81% of companiesindustry median 1 236 € · companies in the industry: 5 958
- Revenue · 2025 1.5 mn €above 98% of companiesindustry median 37 320 € · companies in the industry: 10 312
- Net profit margin · 2025 4.6 %above 52% of companiesindustry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 450 823 | 82 663 | 55 845 | 24 |
| Q2 2026 | 309 999 | 88 592 | 60 679 | 25 |
| Q1 2026 | 203 636 | 62 479 | 50 308 | 23 |
| Q4 2025 | 518 856 | 120 249 | 69 076 | 23 |
| Q3 2025 | 398 900 | 117 552 | 71 938 | 24 |
| Q2 2025 | 320 799 | 85 364 | 44 175 | 24 |
| Q1 2025 | 289 064 | 94 020 | 71 913 | 25 |
| Q4 2024 | 404 447 | 108 525 | 64 064 | 27 |
| Q3 2024 | 243 545 | 64 208 | 44 695 | 27 |
| Q2 2024 | 236 852 | 86 766 | 64 342 | 25 |
| Q1 2024 | 356 657 | 93 138 | 62 998 | 27 |
| Q4 2023 | 315 690 | 85 292 | 66 845 | 30 |
| Q3 2023 | 471 815 | 90 253 | 52 618 | 29 |
| Q2 2023 | 368 853 | 76 886 | 55 883 | 27 |
| Q1 2023 | 304 089 | 85 725 | 57 994 | 27 |
| Q4 2022 | 457 631 | 103 535 | 65 556 | 28 |
| Q3 2022 | 403 441 | 82 189 | 50 383 | 29 |
| Q2 2022 | 477 712 | 100 523 | 69 526 | 31 |
| Q1 2022 | 388 989 | 99 892 | 65 313 | 33 |
Labour taxes per employee per month
776 €
Turnover per employee in the quarter
18 784 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 1 513 743 | 69 129 | 613 357 | 461 555 | 311 354 | 24 |
| 2024 | 1 207 074 | -57 018 | 622 140 | 401 194 | 242 225 | 26 |
| 2023 | 1 512 155 | -33 989 | 628 588 | 519 974 | 299 243 | 29 |
| 2022 | 1 650 124 | 76 145 | 603 032 | 489 510 | 333 232 | 30 |
| 2021 | 1 346 476 | 37 692 | 572 937 | 473 160 | 257 087 | 31 |
| 2020 | 1 061 666 | -122 491 | 547 397 | 324 392 | 219 396 | 30 |
| 2019 | 1 312 930 | 11 326 | 606 581 | 449 131 | 341 887 | 32 |
| 2018 | — | — | — | — | — | 31 |
| 2017 | — | — | — | — | — | 33 |
| 2016 | — | — | — | — | — | 42 |
| 2015 | — | — | — | — | — | 42 |
| 2014 | — | — | — | — | — | 35 |
| 2013 | — | — | — | — | — | 32 |
| 2012 | — | — | — | — | — | 32 |
| 2011 | — | — | — | — | — | 30 |
| 2010 | — | — | — | — | — | 28 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 39 |
| 2007 | — | — | — | — | — | 47 |
| 2006 | — | — | — | — | — | 47 |
| 2004 | — | — | — | — | — | 40 |
| 2003 | — | — | — | — | — | 33 |
| 2002 | — | — | — | — | — | 33 |
| 2001 | — | — | — | — | — | 32 |
| 2000 | — | — | — | — | — | 32 |
| 1999 | — | — | — | — | — | 31 |
| 1998 | — | — | — | — | — | 26 |
| 1997 | — | — | — | — | — | 17 |
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
4.6 %
Net profit / revenue
Return on equity (ROE)
22.2 %
Net profit / equity
Return on assets (ROA)
15.0 %
Net profit / assets
Equity ratio
67.5 %
Equity / assets
Debt ratio
32.5 %
Liabilities / assets
Current ratio
1.32
Current assets / current liabilities
Revenue per employee
63 073 €
Revenue / average full-time employees
Labour cost per employee per month
2 130 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 11 Apr 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 13 Mar 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 19 Mar 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 24 Apr 2023 | Company’s own · audited | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 12 Apr 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 26 Apr 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 19 May 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 1 | 500 000 EEK | aktsiaselts Hansapank | 11 May 2004 – in force |
Board
- Ester MustBoard member · since 8 Dec 2009
- Mati KäosBoard member · since 8 Dec 2009
- Rain VahtlaBoard member · since 8 Dec 2009
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Mati KäosNatural person · 10 224 €
- Ester MustNatural person · 7 668 €
- Rain VahtlaNatural person · 7 668 €
Beneficial owners
- Ester MustDirect ownership · since 2 Nov 2018
- Mati KäosDirect ownership · since 2 Nov 2018
- Rain VahtlaDirect ownership · since 2 Nov 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 43341Painting and glazing Main
- 43311Plastering
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20002978 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20002978 / M4 11 Jun 2018 |
Procedural ruling | 21 Jun 2018 | Deficiencies eliminated 13 Jun 2018 |
|
| Ä 20002978 / M3 30 May 2018 |
Ruling to correct data outside an entry | 14 Jun 2018 | Deficiencies eliminated 13 Jun 2018 |
|
| Ä 20002978 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20002978 / 9 23 Dec 2017 |
Amendment entry | In force 23 Dec 2017 |
||
| Ä 20002978 / 8 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20002978 / 7 13 Mar 2012 |
Amendment entry | In force 13 Mar 2012 |
||
| Ä 20002978 / M2 9 Feb 2012 |
Ruling to eliminate deficiencies | 9 Mar 2012 | In force 9 Feb 2012 |
|
| Ä 2978 / 6 8 Dec 2009 |
Amendment entry | In force 8 Dec 2009 |
||
| Ä 2978 / M1 4 Dec 2009 |
Ruling to eliminate deficiencies | 4 Jan 2010 | In force 4 Dec 2009 |
|
| Ä 2978 / 5 3 Dec 2008 |
Deletion of activities from the registry card | In force 22 Dec 2008 |
||
| Ä 2978 / 4 25 Jun 2004 |
Amendment entry | In force | ||
| K 26843 10 May 2004 |
Commercial pledge entered | In force | ||
| Ä 2978 / 3 7 Jan 2003 |
Transformation entry without a new registry card | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data