Osaühing Kuga

Active Registry code 10217019 OÜ Viljandi linn Registered 1 Aug 1997

Osaühing Kuga is a OÜ based in Viljandi linn, registry code 10217019, status: active. Main activity: Retail sale of furniture and articles for lighting. According to EMTA, turnover for Q3 2026 was €162 248 with 9 employees.

Turnover

162 248 €

↑ 2.9% vs Q2 2026

State taxes

39 796 €

↓ 0.9% vs Q2 2026

Labour taxes

15 054 €

↓ 13.2% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 162 248 €

above 82% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 673 €

above 68% of companies

industry median 1 201 € · companies in the industry: 4 664
Revenue · 2025 572 907 €

above 90% of companies

industry median 16 960 € · companies in the industry: 13 502
Net profit margin · 2025 -27.7 %

above 11% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 162 248 € · +2.9% vs Q2 2026 · industry median 23 652 € · above 82% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 1 673 € · −13.2% vs Q2 2026 · industry median 1 201 € · above 68% of the industry

Company
Industry median

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

Employees Q3 2026: 9 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 39 796 € · −0.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	162 248	39 796	15 054	9
Q2 2026	157 720	40 148	17 345	9
Q1 2026	188 349	40 542	19 283	9
Q4 2025	217 364	49 827	20 348	10
Q3 2025	202 144	53 373	19 690	10
Q2 2025	242 234	45 019	19 753	10
Q1 2025	215 702	55 525	20 638	10
Q4 2024	345 872	62 300	20 459	10
Q3 2024	257 019	57 541	18 524	13
Q2 2024	237 839	48 146	18 086	13
Q1 2024	294 111	51 917	20 661	13
Q4 2023	356 384	61 991	22 740	13
Q3 2023	346 754	63 459	22 128	15
Q2 2023	335 849	55 377	21 913	15
Q1 2023	356 689	52 514	20 271	15
Q4 2022	400 151	63 455	19 573	16
Q3 2022	448 800	67 707	19 070	16
Q2 2022	402 434	57 238	17 190	16
Q1 2022	417 407	69 008	18 015	16

Labour taxes per employee per month

558 €

Turnover per employee in the quarter

18 028 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 572 907 € · −22.0% vs 2024 · industry median 16 960 € · above 90% of the industry

Company
Industry median

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

Net profit, € thousand 2025: -158 431 € · −293.6% vs 2024 · industry median 0 € · above 2% of the industry

Company
Industry median

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

Net profit margin, % 2025: -27.7 % · −22.2 pp vs the year before · industry median 1.3 % · above 11% of the industry

Company
Industry median

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

Assets, € thousand 2025: 794 445 € · −16.1% vs 2024

Equity, € thousand 2025: 708 765 € · −18.3% vs 2024

Employees 2025: 10 · −16.7% vs 2024 · industry median 2 · above 91% of the industry

Company
Industry median

Industry: Retail trade (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	572 907	-158 431	211 127	794 445	708 765	10
2024	734 881	-40 248	217 177	946 412	867 196	12
2023	865 092	199	256 106	1 014 121	948 611	14
2022	963 201	30 451	215 544	1 045 658	948 412	14
2021	1 030 150	29 564	189 825	1 024 515	917 961	14
2020	972 057	5 342	196 972	1 023 592	939 214	17
2019	1 007 964	-53 558	189 368	1 013 307	933 872	15
2018	—	—	—	—	—	15
2017	—	—	—	—	—	15
2016	—	—	—	—	—	14
2015	—	—	—	—	—	14
2014	—	—	—	—	—	14
2013	—	—	—	—	—	14
2012	—	—	—	—	—	14
2011	—	—	—	—	—	14
2010	—	—	—	—	—	13
2009	—	—	—	—	—	19
2008	—	—	—	—	—	21
2007	—	—	—	—	—	20
2006	—	—	—	—	—	18
2005	—	—	—	—	—	18
2004	—	—	—	—	—	16
2003	—	—	—	—	—	16
2002	—	—	—	—	—	14
2001	—	—	—	—	—	9
2000	—	—	—	—	—	8
1999	—	—	—	—	—	7
1998	—	—	—	—	—	7

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

-27.7 %

Net profit / revenue

Return on equity (ROE)

-22.4 %

Net profit / equity

Return on assets (ROA)

-19.9 %

Net profit / assets

Equity ratio

89.2 %

Equity / assets

Debt ratio

10.8 %

Liabilities / assets

Current ratio

6.94

Current assets / current liabilities

Revenue per employee

57 291 €

Revenue / average full-time employees

Labour cost per employee per month

1 759 €

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	1 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	16 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	9 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	31 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	25 Jun 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
2	500 000 EEK	aktsiaselts Hansapank	2 Jan 2006 – in force

Board

Arvi Karm
Board member · since 2 Jan 2006

Right of representation

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

Owners

Arvi Karm
Natural person · 12 782 €

100%

Beneficial owners

Arvi Karm
Direct ownership · since 26 Oct 2018

Founders and other persons

Arvi Karm
Founder · 70 000 € · 1 Aug 1997

Activities (EMTAK)

47551Retail sale of furniture and articles for lighting Main

Rulings 13

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20033554 / 6 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20033554 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20033554 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20033554 / 3 18 Jan 2012	Amendment entry		In force 18 Jan 2012	PDF
Ä 20033554 / M1 22 Dec 2011	Ruling to eliminate deficiencies	22 Jan 2012	In force 22 Dec 2011	PDF
Ä 33554 / 2 18 Dec 2008	Deletion of activities from the registry card		In force 18 Dec 2008	PDF
Ä 6222 / 4 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 33554 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 33555 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 15327 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 15327 / 2 28 Jan 2004	Commercial pledge amended		In force	PDF
Ä 6222 / 3 27 Jan 2004	Amendment entry		In force	PDF
Ä 6222 / M2 16 Dec 2003	Ruling to eliminate deficiencies (to be served)	18 Feb 2004	In force	PDF

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