Osaühing Tööstustarvik

Active Registry code 10229867 OÜ Rakvere linn Registered 22 Jul 1997

Osaühing Tööstustarvik is a OÜ based in Rakvere linn, registry code 10229867, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €17 368 with 2 employees.

Turnover

17 368 €

↑ 53.1% vs Q2 2026

State taxes

6 135 €

↑ 117.0% vs Q2 2026

Labour taxes

2 530 €

↑ 365.1% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

Turnover · Q3 2026 17 368 €

above 41% of companies

industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee 1 265 €

above 53% of companies

industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025 35 558 €

above 48% of companies

industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025 44.0 %

above 91% of companies

industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 17 368 € · +53.1% vs Q2 2026 · industry median 25 252 € · above 41% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 265 € · +365.1% vs Q2 2026 · industry median 1 211 € · above 53% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 6 135 € · +117.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	17 368	6 135	2 530	2
Q2 2026	11 347	2 827	544	2
Q1 2026	8 444	2 176	597	1
Q4 2025	2 128	1 545	1 393	1
Q3 2025	13 998	4 012	1 126	2
Q2 2025	12 361	3 555	1 204	2
Q1 2025	2 072	816	553	2
Q4 2024	3 703	1 554	1 002	1
Q3 2024	3 510	1 406	1 002	2
Q2 2024	3 533	1 402	1 002	2
Q1 2024	5 538	1 450	841	2
Q4 2023	5 718	1 129	767	2
Q3 2023	9 570	2 301	840	2
Q2 2023	4 696	964	348	2
Q1 2023	—	674	705	1
Q4 2022	1 493	853	812	2
Q3 2022	4 475	1 171	812	2
Q2 2022	2 174	663	744	2
Q1 2022	250	723	809	2

Labour taxes per employee per month

422 €

Turnover per employee in the quarter

8 684 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 35 558 € · +142.2% vs 2024 · industry median 38 239 € · above 48% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 15 628 € · +593.3% vs 2024 · industry median 410 € · above 81% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 44.0 % · +65.5 pp vs the year before · industry median 3.5 % · above 91% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 7 168 € · +1.7% vs 2024

Equity, € 2025: 6 319 € · +167.9% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (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	35 558	15 628	12 641	7 168	6 319	1
2024	14 684	-3 168	12 069	7 050	-9 309	1
2023	21 584	5 538	7 950	9 598	-6 141	1
2022	8 392	-13 070	10 340	0	-11 678	1
2021	9 369	888	5 748	1 367	1 367	1
2020	2 504	-3 869	2 344	504	504	1
2019	52 642	244	20 489	2 184	2 184	2
2018	—	—	—	—	—	3
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	2
2007	—	—	—	—	—	1
2006	—	—	—	—	—	2
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	2
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	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

44.0 %

Net profit / revenue

Return on equity (ROE)

247.3 %

Net profit / equity

Return on assets (ROA)

218.0 %

Net profit / assets

Equity ratio

88.2 %

Equity / assets

Debt ratio

11.8 %

Liabilities / assets

Current ratio

8.44

Current assets / current liabilities

Revenue per employee

35 558 €

Revenue / average full-time employees

Labour cost per employee per month

1 053 €

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	7 Jan 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	12 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	17 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	31 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	9 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	19 Apr 2020	Company’s own	e-Äriregister

Board

Ain Leuska
Board member · since 22 Jul 1997
Reet Leuska
Board member · since 28 Aug 2001

Right of representation

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

Owners

Ain Leuska
Natural person · 2 556 €

100%

Beneficial owners

Ain Leuska
Direct ownership · since 19 Jun 2019
Reet Leuska
Direct ownership · since 19 Jun 2019

Founders and other persons

No other persons.

Activities (EMTAK)

41001Construction of residential and non-residential buildings Main
47121Other non-specialised retail sale

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40004076 / M3 3 Jul 2025	Warning of compulsory dissolution: insufficient net assets	5 Jan 2026	Deficiencies eliminated 7 Jan 2026	PDF
Ä 40004076 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 40004076 / 7 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 40004076 / 6 5 Dec 2017	Amendment entry		In force 5 Dec 2017	PDF
Ä 40004076 / 5 11 Jan 2012	Amendment entry		In force 11 Jan 2012	PDF
Ä 40004076 / 4 10 Nov 2010	Amendment entry		In force 10 Nov 2010	PDF
Ä 40004076 / M2 4 Aug 2010	Ruling to eliminate deficiencies	25 Nov 2010	In force 4 Aug 2010	PDF
Ä 4076 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 5 Dec 2008	PDF

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