Osaühing Kivi CB Trading

Active Registry code 10207759 OÜ Saia küla Registered 6 May 1997

Osaühing Kivi CB Trading is a OÜ based in Saia küla, registry code 10207759, status: active. Main activity: Manufacture of products of granite, marble and natural stone. According to EMTA, turnover for Q3 2026 was €87 673 with 4 employees.

Turnover

87 673 €

↑ 6.2% vs Q2 2026

State taxes

29 130 €

↑ 25.1% vs Q2 2026

Labour taxes

13 764 €

↑ 3.3% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Manufacture of other non-metallic mineral products · EMTAK 23

Turnover · Q3 2026 87 673 €

above 55% of companies

industry median 63 103 € · companies in the industry: 231
Labour taxes per employee 3 441 €

above 79% of companies

industry median 1 860 € · companies in the industry: 208
Revenue · 2025 260 484 €

above 73% of companies

industry median 34 797 € · companies in the industry: 376
Net profit margin · 2025 -13.9 %

above 15% of companies

industry median 2.4 % · companies in the industry: 309

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 87 673 € · +6.2% vs Q2 2026 · industry median 63 103 € · above 55% of the industry

Company
Industry median

Industry: Manufacture of other non-metallic mineral products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 441 € · +3.3% vs Q2 2026 · industry median 1 860 € · above 79% of the industry

Company
Industry median

Industry: Manufacture of other non-metallic mineral products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 29 130 € · +25.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	87 673	29 130	13 764	4
Q2 2026	82 578	23 283	13 324	4
Q1 2026	84 473	21 727	15 607	4
Q4 2025	146 149	27 632	16 155	4
Q3 2025	87 747	24 577	16 695	4
Q2 2025	53 057	20 940	13 102	4
Q1 2025	62 859	12 403	10 548	4
Q4 2024	59 150	21 116	13 481	4
Q3 2024	91 571	24 738	13 317	4
Q2 2024	69 671	25 355	13 330	4
Q1 2024	58 591	20 317	13 105	4
Q4 2023	71 123	20 540	12 708	4
Q3 2023	93 228	15 675	12 517	4
Q2 2023	51 880	15 841	12 454	4
Q1 2023	98 268	18 231	13 691	4
Q4 2022	175 535	19 160	10 831	4
Q3 2022	97 900	14 404	10 703	4
Q2 2022	143 443	9 266	7 841	3
Q1 2022	83 397	12 035	11 171	3

Labour taxes per employee per month

1 147 €

Turnover per employee in the quarter

21 918 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 260 484 € · −11.2% vs 2024 · industry median 34 797 € · above 73% of the industry

Company
Industry median

Industry: Manufacture of other non-metallic mineral products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -36 188 € · −163.1% vs 2024 · industry median 260 € · above 9% of the industry

Company
Industry median

Industry: Manufacture of other non-metallic mineral products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -13.9 % · −33.5 pp vs the year before · industry median 2.4 % · above 15% of the industry

Company
Industry median

Industry: Manufacture of other non-metallic mineral products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 771 009 € · −4.2% vs 2024

Equity, € thousand 2025: 757 299 € · −4.6% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 3 · above 55% of the industry

Company
Industry median

Industry: Manufacture of other non-metallic mineral products (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	260 484	-36 188	139 635	771 009	757 299	4
2024	293 291	57 395	132 736	804 596	793 487	4
2023	279 211	2 551	128 994	755 015	736 092	4
2022	493 594	96 689	103 896	767 070	733 541	4
2021	351 019	46 307	90 878	667 901	636 852	4
2020	317 280	11 389	45 198	642 186	590 545	3
2019	321 893	-3 532	82 925	606 386	579 156	4
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	3
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	6
2010	—	—	—	—	—	4
2009	—	—	—	—	—	0
2008	—	—	—	—	—	6
2007	—	—	—	—	—	4
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	3
2000	—	—	—	—	—	2
1999	—	—	—	—	—	2
1998	—	—	—	—	—	3
1997	—	—	—	—	—	3

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

-13.5 %

Net profit / revenue

Return on equity (ROE)

-4.8 %

Net profit / equity

Return on assets (ROA)

-4.7 %

Net profit / assets

Equity ratio

98.2 %

Equity / assets

Debt ratio

1.8 %

Liabilities / assets

Current ratio

21.42

Current assets / current liabilities

Revenue per employee

66 788 €

Revenue / average full-time employees

Labour cost per employee per month

2 909 €

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	6 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	10 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	6 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	8 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	17 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	8 Jul 2020	Company’s own	e-Äriregister

Board

Rao Kivi
Board member · since 6 May 1997
Õie Kivi
Board member · since 6 May 1997

Right of representation

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

Owners

Rao Kivi
Natural person · 1 200 €

46.95%
Õie Kivi
Natural person · 1 200 €

46.95%
Sie Aarma-Kivi
Natural person · 78 €

3.05%
Kaido Kivi
Natural person · 78 €

3.05%

Beneficial owners

Rao Kivi
Direct ownership · since 19 Oct 2018
Õie Kivi
Direct ownership · since 19 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

23703Manufacture of products of granite, marble and natural stone Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30005696 / 9 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30005696 / 8 14 Feb 2018	Amendment entry		In force 14 Feb 2018	PDF
Ä 30005696 / 7 19 Jan 2018	Amendment entry		In force 19 Jan 2018	PDF
Ä 30005696 / 6 10 Apr 2017	Amendment entry		In force 10 Apr 2017	PDF
Ä 30005696 / M1 10 Mar 2017	Ruling to eliminate deficiencies	9 Apr 2017	Deficiencies eliminated 10 Apr 2017	PDF
Ä 30005696 / 5 13 Apr 2015	Amendment entry		In force 13 Apr 2015	PDF
Ä 5696 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF

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

Osaühing Kivi CB Trading

Position in the industry Manufacture of other non-metallic mineral products · EMTAK 23

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 7