OSAÜHING PALMETT LUKUD
Active Registry code 10242193
OÜ Tartu linn Registered 31 Jul 1997
OSAÜHING PALMETT LUKUD is a OÜ based in Tartu linn, registry code 10242193, status: active. Main activity: Retail sale of hand tools and general hardware. According to EMTA, turnover for Q3 2026 was €102 602 with 4 employees.
Turnover
102 602 €
↓ 2.3% vs Q2 2026
State taxes
8 349 €
↓ 9.5% vs Q2 2026
Labour taxes
5 908 €
↑ 2.8% vs Q2 2026
Employees
4
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 102 602 €above 76% of companiesindustry median 23 652 € · companies in the industry: 7 652
- Labour taxes per employee 1 477 €above 62% of companiesindustry median 1 201 € · companies in the industry: 4 663
- Revenue · 2025 377 184 €above 87% of companiesindustry median 16 974 € · companies in the industry: 13 500
- Net profit margin · 2025 4.7 %above 65% of companiesindustry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 102 602 | 8 349 | 5 908 | 4 |
| Q2 2026 | 105 013 | 9 223 | 5 745 | 4 |
| Q1 2026 | 78 191 | 4 985 | 4 086 | 4 |
| Q4 2025 | 138 333 | 10 631 | 5 526 | 3 |
| Q3 2025 | 96 265 | 8 165 | 5 415 | 4 |
| Q2 2025 | 97 510 | 8 757 | 4 807 | 3 |
| Q1 2025 | 75 652 | 6 011 | 6 422 | 3 |
| Q4 2024 | 127 829 | 12 085 | 6 227 | 3 |
| Q3 2024 | 87 454 | 8 431 | 6 487 | 4 |
| Q2 2024 | 104 002 | 9 522 | 5 867 | 4 |
| Q1 2024 | 85 395 | 10 189 | 6 183 | 5 |
| Q4 2023 | 103 796 | 8 444 | 5 781 | 5 |
| Q3 2023 | 103 872 | 8 494 | 5 169 | 5 |
| Q2 2023 | 105 627 | 7 510 | 4 543 | 4 |
| Q1 2023 | 80 816 | 7 672 | 5 035 | 4 |
| Q4 2022 | 86 900 | 5 626 | 5 344 | 4 |
| Q3 2022 | 74 357 | 6 453 | 5 512 | 5 |
| Q2 2022 | 91 313 | 5 809 | 5 167 | 5 |
| Q1 2022 | 77 554 | 5 246 | 5 368 | 5 |
Labour taxes per employee per month
492 €
Turnover per employee in the quarter
25 651 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 377 184 | 17 760 | 51 497 | 180 967 | 94 979 | 3 |
| 2024 | 367 902 | 12 344 | 76 181 | 178 332 | 77 219 | 4 |
| 2023 | 348 853 | 11 914 | 67 390 | 144 198 | 64 875 | 4 |
| 2022 | 300 318 | 4 153 | 63 011 | 164 508 | 52 961 | 4 |
| 2021 | 328 367 | 9 803 | 59 588 | 135 698 | 48 808 | 4 |
| 2020 | 250 387 | 3 605 | 45 693 | 108 504 | 39 005 | 4 |
| 2019 | 231 743 | 11 412 | 42 246 | 108 546 | 35 400 | 4 |
| 2018 | — | — | — | — | — | 3 |
| 2017 | — | — | — | — | — | 3 |
| 2016 | — | — | — | — | — | 3 |
| 2015 | — | — | — | — | — | 3 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 2 |
| 2011 | — | — | — | — | — | 4 |
| 2010 | — | — | — | — | — | 6 |
| 2009 | — | — | — | — | — | 7 |
| 2008 | — | — | — | — | — | 8 |
| 2007 | — | — | — | — | — | 12 |
| 2006 | — | — | — | — | — | 10 |
| 2005 | — | — | — | — | — | 10 |
| 2004 | — | — | — | — | — | 8 |
| 2003 | — | — | — | — | — | 7 |
| 2002 | — | — | — | — | — | 5 |
| 2001 | — | — | — | — | — | 5 |
| 2000 | — | — | — | — | — | 5 |
| 1999 | — | — | — | — | — | 5 |
| 1998 | — | — | — | — | — | 4 |
| 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
4.7 %
Net profit / revenue
Return on equity (ROE)
18.7 %
Net profit / equity
Return on assets (ROA)
9.8 %
Net profit / assets
Equity ratio
52.5 %
Equity / assets
Debt ratio
47.5 %
Liabilities / assets
Current ratio
2.37
Current assets / current liabilities
Revenue per employee
125 728 €
Revenue / average full-time employees
Labour cost per employee per month
1 430 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 12 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 8 Jul 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 2 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 27 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 11 Nov 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 14 Apr 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 1 | 700 000 EEK | OÜ Tigum | 16 Oct 2009 – in force |
Board
- Ene GutmannBoard member · since 31 Jul 1997
- Silver GutmannBoard member · since 18 Mar 2020
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Ene GutmannNatural person · 40 000 €
Beneficial owners
- Ene GutmannDirect ownership · since 31 Oct 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 47521Retail sale of hand tools and general hardware Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20006859 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20006859 / 10 15 Dec 2022 |
Amendment entry | In force 15 Dec 2022 |
||
| Ä 20006859 / 9 14 Apr 2020 |
Amendment entry | In force 14 Apr 2020 |
||
| Ä 20006859 / 8 18 Mar 2020 |
Amendment entry | In force 18 Mar 2020 |
||
| Ä 20006859 / 7 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20006859 / 6 22 Dec 2017 |
Amendment entry | In force 22 Dec 2017 |
||
| Ä 20006859 / 5 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20006859 / M2 3 Mar 2016 |
Warning of deletion from the register: annual report not filed | 4 Sep 2016 | Deficiencies eliminated 23 Aug 2016 |
|
| Ä 20006859 / M1 25 Apr 2011 |
Fine for not filing the report | 17 May 2011 | In force 2 May 2011 |
|
| Ä 20006859 / 4 20 Apr 2010 |
Amendment under Commercial Code § 525 (2) | In force 20 Apr 2010 |
||
| K 47226 16 Oct 2009 |
Commercial pledge entered | In force 16 Oct 2009 |
||
| Ä 6859 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 21 Dec 2008 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data