osaühing ELUPUU is a OÜ based in Kandiküla, registry code 10184656, status: active. Main activity: Sawmilling and planing of wood. According to EMTA, turnover for Q3 2026 was €17 088 with 4 employees.
Turnover
17 088 €
↓ 39.3%vs Q2 2026
State taxes
809 €
↓ 45.4%vs Q2 2026
Labour taxes
1 482 €
↓ 5.8%vs Q2 2026
Employees
4
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials · EMTAK 16
Turnover · Q3 202617 088 €
above 37% of companies
industry median 42 609 € · companies in the industry: 968
Labour taxes per employee371 €
above 7% of companies
industry median 1 604 € · companies in the industry: 774
Revenue · 2025112 379 €
above 61% of companies
industry median 44 569 € · companies in the industry: 1 338
Net profit margin · 202535.0 %
above 92% of companies
industry median 2.0 % · companies in the industry: 1 072
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 17 088 € · −39.3% vs Q2 2026 · industry median 42 609 € · above 37% of the industry
Company
Industry median
Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 371 € · −29.4% vs Q2 2026 · industry median 1 604 € · above 7% of the industry
Company
Industry median
Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 4 · +33.3% vs Q2 2026State taxes, € Q3 2026: 809 € · −45.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
17 088
809
1 482
4
Q2 2026
28 133
1 481
1 574
3
Q1 2026
70 160
13 294
1 692
4
Q4 2025
39 497
6 081
1 600
4
Q3 2025
13 973
2 027
1 422
3
Q2 2025
29 786
3 109
1 404
3
Q1 2025
26 089
2 796
614
3
Q4 2024
41 106
7 364
1 530
3
Q3 2024
30 065
3 293
1 156
3
Q2 2024
22 427
1 721
950
3
Q1 2024
45 580
2 357
658
3
Q4 2023
26 498
—
219
4
Q3 2023
7 529
—
178
4
Q2 2023
21 433
3 254
1 135
4
Q1 2023
30 066
6 469
1 786
5
Q4 2022
35 402
4 033
2 021
5
Q3 2022
42 324
5 732
2 157
5
Q2 2022
49 721
5 924
1 667
5
Q1 2022
74 822
12 112
2 070
5
Labour taxes per employee per month
124 €
Turnover per employee in the quarter
4 272 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 112 379 € · −13.4% vs 2024 · industry median 44 569 € · above 61% of the industry
Company
Industry median
Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 39 367 € · +30.8% vs 2024 · industry median 162 € · above 85% of the industry
Company
Industry median
Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 35.0 % · +11.8 pp vs the year before · industry median 2.0 % · above 92% of the industry
Company
Industry median
Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 338 774 € · +0.8% vs 2024Equity, € thousand 2025: 235 860 € · +20.0% vs 2024Employees2025: 4 · +0.0% vs 2024 · industry median 3 · above 55% of the industry
Company
Industry median
Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (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
112 379
39 367
20 342
338 774
235 860
4
2024
129 758
30 096
22 256
336 195
196 493
4
2023
90 200
1 457
17 967
336 378
166 397
4
2022
205 726
39 501
38 756
324 066
164 940
5
2021
156 770
33 690
28 428
308 352
125 440
4
2020
97 272
-14 055
21 049
312 010
91 135
4
2019
170 394
13 459
30 258
314 348
105 208
4
2018
—
—
—
—
—
3
2017
—
—
—
—
—
4
2016
—
—
—
—
—
4
2015
—
—
—
—
—
4
2014
—
—
—
—
—
4
2013
—
—
—
—
—
4
2012
—
—
—
—
—
3
2011
—
—
—
—
—
3
2010
—
—
—
—
—
3
2009
—
—
—
—
—
2
2008
—
—
—
—
—
5
2007
—
—
—
—
—
6
2006
—
—
—
—
—
6
2005
—
—
—
—
—
5
2004
—
—
—
—
—
4
2003
—
—
—
—
—
6
2002
—
—
—
—
—
4
2001
—
—
—
—
—
3
2000
—
—
—
—
—
4
1999
—
—
—
—
—
5
1997
—
—
—
—
—
4
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
35.0 %
Net profit / revenue
Return on equity (ROE)
16.7 %
Net profit / equity
Return on assets (ROA)
11.6 %
Net profit / assets
Equity ratio
69.6 %
Equity / assets
Debt ratio
30.4 %
Liabilities / assets
Current ratio
1.59
Current assets / current liabilities
Revenue per employee
28 095 €
Revenue / average full-time employees
Labour cost per employee per month
424 €
Labour costs / employees / 12 months (incl. employer taxes)
