Osaühing Avi Puutöökoda

Active Registry code 10212542 OÜ Hammaste küla Registered 18 Jun 1997
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Osaühing Avi Puutöökoda is a OÜ based in Hammaste küla, registry code 10212542, status: active. Main activity: Manufacture of furniture, except mattresses. According to EMTA, turnover for Q3 2026 was €23 050 with 3 employees.

Turnover
23 050 €
↓ 38.5% vs Q2 2026
State taxes
8 581 €
↓ 25.7% vs Q2 2026
Labour taxes
6 467 €
↓ 11.8% vs Q2 2026
Employees
3
±0 vs Q2 2026

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

Position in the industry Manufacture of furniture · EMTAK 31

  • Turnover · Q3 2026 23 050 €
    industry median 30 440 € · companies in the industry: 721
  • Labour taxes per employee 2 156 €
    industry median 1 400 € · companies in the industry: 606
  • Revenue · 2025 259 657 €
    industry median 50 390 € · companies in the industry: 970
  • Net profit margin · 2025 3.2 %
    industry median 1.1 % · companies in the industry: 795

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 23 050 € · −38.5% vs Q2 2026 · industry median 30 440 € · above 44% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 90 746 € Industry median: 33 413 €Q4·23Q1 2024 Company: 93 505 € Industry median: 30 147 €Q2 2024 Company: 71 250 € Industry median: 34 022 €Q2·24Q3 2024 Company: 67 975 € Industry median: 31 511 €Q4 2024 Company: 99 484 € Industry median: 34 671 €Q4·24Q1 2025 Company: 39 082 € Industry median: 29 392 €Q2 2025 Company: 77 594 € Industry median: 33 539 €Q2·25Q3 2025 Company: 58 213 € Industry median: 33 336 €Q4 2025 Company: 84 548 € Industry median: 36 309 €Q4·25Q1 2026 Company: 50 475 € Industry median: 29 512 €Q2 2026 Company: 37 469 € Industry median: 32 465 €Q2·26Q3 2026 Company: 23 050 € Industry median: 30 440 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 99 484 € Industry median: 34 671 €Q1 2025 Company: 39 082 € Industry median: 29 392 €Q1·25Q2 2025 Company: 77 594 € Industry median: 33 539 €Q3 2025 Company: 58 213 € Industry median: 33 336 €Q3·25Q4 2025 Company: 84 548 € Industry median: 36 309 €Q1 2026 Company: 50 475 € Industry median: 29 512 €Q1·26Q2 2026 Company: 37 469 € Industry median: 32 465 €Q3 2026 Company: 23 050 € Industry median: 30 440 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 156 € · −11.8% vs Q2 2026 · industry median 1 400 € · above 73% of the industry
01 0002 0003 000Q4 2023 Company: 1 426 € Industry median: 1 262 €Q4·23Q1 2024 Company: 1 271 € Industry median: 1 246 €Q2 2024 Company: 1 715 € Industry median: 1 304 €Q2·24Q3 2024 Company: 1 812 € Industry median: 1 307 €Q4 2024 Company: 1 678 € Industry median: 1 333 €Q4·24Q1 2025 Company: 834 € Industry median: 1 372 €Q2 2025 Company: 2 347 € Industry median: 1 446 €Q2·25Q3 2025 Company: 2 970 € Industry median: 1 411 €Q4 2025 Company: 2 059 € Industry median: 1 341 €Q4·25Q1 2026 Company: 1 911 € Industry median: 1 381 €Q2 2026 Company: 2 444 € Industry median: 1 409 €Q2·26Q3 2026 Company: 2 156 € Industry median: 1 400 €Q3·2601 0002 0003 000Q4 2024 Company: 1 678 € Industry median: 1 333 €Q1 2025 Company: 834 € Industry median: 1 372 €Q1·25Q2 2025 Company: 2 347 € Industry median: 1 446 €Q3 2025 Company: 2 970 € Industry median: 1 411 €Q3·25Q4 2025 Company: 2 059 € Industry median: 1 341 €Q1 2026 Company: 1 911 € Industry median: 1 381 €Q1·26Q2 2026 Company: 2 444 € Industry median: 1 409 €Q3 2026 Company: 2 156 € Industry median: 1 400 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 3 · +0.0% vs Q2 2026
0246Q4 2023 Company: 4Q4·23Q1 2024 Company: 6Q2 2024 Company: 6Q2·24Q3 2024 Company: 6Q4 2024 Company: 6Q4·24Q1 2025 Company: 5Q2 2025 Company: 5Q2·25Q3 2025 Company: 4Q4 2025 Company: 4Q4·25Q1 2026 Company: 4Q2 2026 Company: 3Q2·26Q3 2026 Company: 3Q3·260246Q4 2024 Company: 6Q1 2025 Company: 5Q1·25Q2 2025 Company: 5Q3 2025 Company: 4Q3·25Q4 2025 Company: 4Q1 2026 Company: 4Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·26
State taxes, € Q3 2026: 8 581 € · −25.7% vs Q2 2026
05 00010 00015 00020 00025 000Q4 2023 Company: 8 655 €Q4·23Q1 2024 Company: 19 442 €Q2 2024 Company: 17 679 €Q2·24Q3 2024 Company: 17 322 €Q4 2024 Company: 20 069 €Q4·24Q1 2025 Company: 10 044 €Q2 2025 Company: 21 155 €Q2·25Q3 2025 Company: 16 528 €Q4 2025 Company: 17 566 €Q4·25Q1 2026 Company: 11 357 €Q2 2026 Company: 11 551 €Q2·26Q3 2026 Company: 8 581 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 20 069 €Q1 2025 Company: 10 044 €Q1·25Q2 2025 Company: 21 155 €Q3 2025 Company: 16 528 €Q3·25Q4 2025 Company: 17 566 €Q1 2026 Company: 11 357 €Q1·26Q2 2026 Company: 11 551 €Q3 2026 Company: 8 581 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 23 050 8 581 6 467 3
Q2 2026 37 469 11 551 7 333 3
Q1 2026 50 475 11 357 7 643 4
Q4 2025 84 548 17 566 8 237 4
Q3 2025 58 213 16 528 11 878 4
Q2 2025 77 594 21 155 11 737 5
Q1 2025 39 082 10 044 4 171 5
Q4 2024 99 484 20 069 10 069 6
Q3 2024 67 975 17 322 10 872 6
Q2 2024 71 250 17 679 10 292 6
Q1 2024 93 505 19 442 7 627 6
Q4 2023 90 746 8 655 5 702 4
Q3 2023 95 748 16 809 6 777 4
Q2 2023 73 661 13 327 6 710 5
Q1 2023 113 864 23 077 7 444 5
Q4 2022 101 930 15 240 7 883 5
Q3 2022 59 476 13 820 9 400 5
Q2 2022 68 804 14 345 7 461 6
Q1 2022 69 606 — 7 620 6
Labour taxes per employee per month
719 €
Turnover per employee in the quarter
7 683 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 259 657 € · −19.4% vs 2024 · industry median 50 390 € · above 75% of the industry
01002003004002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 197 415 € Industry median: 57 302 €20192020 Company: 309 309 € Industry median: 50 169 €20202021 Company: 284 019 € Industry median: 57 050 €20212022 Company: 311 035 € Industry median: 56 856 €20222023 Company: 356 719 € Industry median: 51 070 €20232024 Company: 322 148 € Industry median: 44 759 €20242025 Company: 259 657 € Industry median: 50 390 €202501002003004002018 Company: — Industry median: —2019 Company: 197 415 € Industry median: 57 302 €20192020 Company: 309 309 € Industry median: 50 169 €2021 Company: 284 019 € Industry median: 57 050 €20212022 Company: 311 035 € Industry median: 56 856 €2023 Company: 356 719 € Industry median: 51 070 €20232024 Company: 322 148 € Industry median: 44 759 €2025 Company: 259 657 € Industry median: 50 390 €2025
  • Company
  • Industry median

Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 8 281 € · +19.5% vs 2024 · industry median 124 € · above 78% of the industry
0501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 18 218 € Industry median: 1 478 €20192020 Company: 86 493 € Industry median: 384 €20202021 Company: 9 110 € Industry median: 844 €20212022 Company: 20 745 € Industry median: 391 €20222023 Company: 127 812 € Industry median: 138 €20232024 Company: 6 929 € Industry median: 90 €20242025 Company: 8 281 € Industry median: 124 €20250501001502018 Company: — Industry median: —2019 Company: 18 218 € Industry median: 1 478 €20192020 Company: 86 493 € Industry median: 384 €2021 Company: 9 110 € Industry median: 844 €20212022 Company: 20 745 € Industry median: 391 €2023 Company: 127 812 € Industry median: 138 €20232024 Company: 6 929 € Industry median: 90 €2025 Company: 8 281 € Industry median: 124 €2025
  • Company
  • Industry median

Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 3.2 % · +1.0 pp vs the year before · industry median 1.1 % · above 60% of the industry
0102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 9.2 % Industry median: 3.4 %20192020 Company: 28.0 % Industry median: 2.4 %20202021 Company: 3.2 % Industry median: 2.9 %20212022 Company: 6.7 % Industry median: 2.1 %20222023 Company: 35.8 % Industry median: 1.6 %20232024 Company: 2.2 % Industry median: 1.1 %20242025 Company: 3.2 % Industry median: 1.1 %20250102030402018 Company: — Industry median: —2019 Company: 9.2 % Industry median: 3.4 %20192020 Company: 28.0 % Industry median: 2.4 %2021 Company: 3.2 % Industry median: 2.9 %20212022 Company: 6.7 % Industry median: 2.1 %2023 Company: 35.8 % Industry median: 1.6 %20232024 Company: 2.2 % Industry median: 1.1 %2025 Company: 3.2 % Industry median: 1.1 %2025
  • Company
  • Industry median

Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 677 584 € · −0.2% vs 2024
02004006008001 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 674 756 €20192020 Company: 673 484 €20202021 Company: 851 028 €20212022 Company: 770 422 €20222023 Company: 735 507 €20232024 Company: 678 768 €20242025 Company: 677 584 €202502004006008001 0002018 Company: —2019 Company: 674 756 €20192020 Company: 673 484 €2021 Company: 851 028 €20212022 Company: 770 422 €2023 Company: 735 507 €20232024 Company: 678 768 €2025 Company: 677 584 €2025
Equity, € thousand 2025: 388 925 € · +2.2% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 129 555 €20192020 Company: 216 048 €20202021 Company: 225 158 €20212022 Company: 245 903 €20222023 Company: 373 715 €20232024 Company: 380 644 €20242025 Company: 388 925 €202501002003004002018 Company: —2019 Company: 129 555 €20192020 Company: 216 048 €2021 Company: 225 158 €20212022 Company: 245 903 €2023 Company: 373 715 €20232024 Company: 380 644 €2025 Company: 388 925 €2025
Employees 2025: 5 · +0.0% vs 2024 · industry median 2 · above 70% of the industry
024682016 Company: 8 Industry median: —20162017 Company: 8 Industry median: —20172018 Company: 8 Industry median: 320182019 Company: 8 Industry median: 220192020 Company: 8 Industry median: 220202021 Company: 8 Industry median: 220212022 Company: 6 Industry median: 220222023 Company: 5 Industry median: 220232024 Company: 5 Industry median: 220242025 Company: 5 Industry median: 22025024682018 Company: 8 Industry median: 32019 Company: 8 Industry median: 220192020 Company: 8 Industry median: 22021 Company: 8 Industry median: 220212022 Company: 6 Industry median: 22023 Company: 5 Industry median: 220232024 Company: 5 Industry median: 22025 Company: 5 Industry median: 22025
  • Company
  • Industry median

Industry: Manufacture of furniture (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 259 657 8 281 97 045 677 584 388 925 5
2024 322 148 6 929 109 757 678 768 380 644 5
2023 356 719 127 812 77 953 735 507 373 715 5
2022 311 035 20 745 92 259 770 422 245 903 6
2021 284 019 9 110 97 620 851 028 225 158 8
2020 309 309 86 493 99 116 673 484 216 048 8
2019 197 415 18 218 84 548 674 756 129 555 8
2018 — — — — — 8
2017 — — — — — 8
2016 — — — — — 8
2015 — — — — — 6
2014 — — — — — 6
2013 — — — — — 6
2012 — — — — — 6
2011 — — — — — 6
2009 — — — — — 8
2008 — — — — — 8
2007 — — — — — 8
2006 — — — — — 6
2005 — — — — — 6
2004 — — — — — 6
2003 — — — — — 5
2002 — — — — — 5
2001 — — — — — 6
2000 — — — — — 5
1999 — — — — — 4
1998 — — — — — 4
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
3.2 %
Net profit / revenue
Return on equity (ROE)
2.1 %
Net profit / equity
Return on assets (ROA)
1.2 %
Net profit / assets
Equity ratio
57.4 %
Equity / assets
Debt ratio
42.6 %
Liabilities / assets
Current ratio
0.68
Current assets / current liabilities
Revenue per employee
51 931 €
Revenue / average full-time employees
Labour cost per employee per month
1 617 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 Nov 2020 Company’s own e-Äriregister

Board

  • Agor Avi
    Board member · since 16 May 2024
  • Ain Avi
    Board member · since 16 May 2024

Right of representation

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

Owners

  • Ain Avi
    Natural person · 3 195 €
  • Agor Avi
    Natural person · 3 195 €

Beneficial owners

  • Agor Avi
    Direct ownership · since 24 Oct 2018
  • Ain Avi
    Direct ownership · since 24 Oct 2018

Founders and other persons

  • Agor Avi
    Founder · 214 000 € · 18 Jun 1997
  • Ain Avi
    Founder · 214 000 € · 18 Jun 1997
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 31001Manufacture of furniture, except mattresses Main
Rulings
Number, date Title Deadline State Document
Ä 20006353 / 10
16 May 2024
Amendment entry In force
16 May 2024
PDF
Ä 20006353 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20006353 / 8
10 Sep 2018
Amendment under Commercial Code § 525 (2) In force
10 Sep 2018
PDF
Ä 20006353 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20006353 / 6
16 Sep 2016
Amendment under Commercial Code § 525 (2) In force
16 Sep 2016
PDF
Ä 20006353 / 5
5 Jan 2012
Amendment entry In force
5 Jan 2012
PDF
Ä 20006353 / 4
30 Aug 2010
Transformation entry without a new registry card In force
30 Aug 2010
PDF
Ä 20006353 / M4
26 Aug 2010
Ruling to eliminate deficiencies 27 Sep 2010 In force
26 Aug 2010
PDF
Ä 20006353 / M3
19 Aug 2010
Ruling to be served In force
19 Aug 2010
PDF
Ä 20006353 / 3
22 Jun 2010
Deletion of activities from the registry card In force
22 Jun 2010
PDF
Ä 6353 / M2
1 Dec 2006
Warning of a fine: deficiencies in the annual report 22 Jan 2007 Deficiencies eliminated
5 Dec 2006
PDF
Ä 6353 / M1
26 Jan 2004
Fine for not filing the report 26 Mar 2004 In force PDF
Ä 6353 / 2
8 Jan 2003
Entry decision on the register’s own initiative In force PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data