osaühing KBM Pharma

Active Registry code 10251683 OÜ Tartu linn Registered 20 Aug 1997

osaühing KBM Pharma is a OÜ based in Tartu linn, registry code 10251683, status: active. Main activity: Wholesale of medicines and other pharmacy goods. According to EMTA, turnover for Q3 2026 was €1 187 125 with 16 employees.

Turnover

1 187 125 €

↓ 29.5% vs Q2 2026

State taxes

176 220 €

↓ 14.7% vs Q2 2026

Labour taxes

79 627 €

↓ 3.9% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

Turnover · Q3 2026 1.2 mn €

above 89% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 4 977 €

above 85% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 4.6 mn €

above 93% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 5.8 %

above 63% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 1 187 125 € · −29.5% vs Q2 2026 · industry median 60 065 € · above 89% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 4 977 € · −3.9% vs Q2 2026 · industry median 2 104 € · above 85% of the industry

Company
Industry median

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

Employees Q3 2026: 16 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 176 220 € · −14.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 187 125	176 220	79 627	16
Q2 2026	1 684 022	206 575	82 848	16
Q1 2026	2 436 363	213 706	80 726	16
Q4 2025	2 099 504	236 034	82 373	16
Q3 2025	1 847 437	185 296	84 544	15
Q2 2025	1 447 083	206 751	84 771	16
Q1 2025	2 258 482	204 830	71 458	15
Q4 2024	1 999 236	221 736	70 445	14
Q3 2024	1 716 257	177 172	79 638	13
Q2 2024	1 485 562	193 959	81 228	13
Q1 2024	1 915 121	173 444	71 730	13
Q4 2023	2 358 718	162 785	63 423	14
Q3 2023	1 030 795	190 481	79 721	14
Q2 2023	2 418 655	140 813	67 587	15
Q1 2023	2 367 838	188 919	72 362	15
Q4 2022	1 917 091	145 817	53 589	15
Q3 2022	1 475 709	122 863	58 366	14
Q2 2022	1 311 359	133 721	59 613	13
Q1 2022	1 662 172	140 540	57 033	13

Labour taxes per employee per month

1 659 €

Turnover per employee in the quarter

74 195 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 4 603 056 € · +5.6% vs 2024 · industry median 63 691 € · above 93% of the industry

Company
Industry median

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

Net profit, € thousand 2025: 266 376 € · −20.7% vs 2024 · industry median 127 € · above 94% of the industry

Company
Industry median

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

Net profit margin, % 2025: 5.8 % · −1.9 pp vs the year before · industry median 2.7 % · above 63% of the industry

Company
Industry median

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

Assets, € thousand 2025: 2 612 796 € · +8.3% vs 2024

Equity, € thousand 2025: 1 675 373 € · −2.0% vs 2024

Employees 2025: 15 · +0.0% vs 2024 · industry median 2 · above 92% of the industry

Company
Industry median

Industry: Wholesale 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	4 603 056	266 376	723 802	2 612 796	1 675 373	15
2024	4 359 664	336 094	648 364	2 412 091	1 708 997	15
2023	4 265 554	565 892	625 073	2 562 869	1 672 903	16
2022	3 889 672	719 747	505 275	2 528 373	1 607 011	16
2021	3 052 928	313 359	472 945	1 694 462	1 087 265	15
2020	2 678 485	333 696	429 136	1 535 856	923 906	14
2019	2 599 163	209 956	429 291	1 327 504	740 210	14
2018	—	—	—	—	—	13
2017	—	—	—	—	—	12
2016	—	—	—	—	—	14
2015	—	—	—	—	—	14
2014	—	—	—	—	—	14
2013	—	—	—	—	—	15
2012	—	—	—	—	—	18
2011	—	—	—	—	—	19
2010	—	—	—	—	—	19
2009	—	—	—	—	—	19
2008	—	—	—	—	—	18
2007	—	—	—	—	—	18
2006	—	—	—	—	—	18
2005	—	—	—	—	—	14
2004	—	—	—	—	—	12
2003	—	—	—	—	—	9
2002	—	—	—	—	—	8
2001	—	—	—	—	—	8
2000	—	—	—	—	—	8
1999	—	—	—	—	—	7
1998	—	—	—	—	—	7
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

5.8 %

Net profit / revenue

Return on equity (ROE)

15.9 %

Net profit / equity

Return on assets (ROA)

10.2 %

Net profit / assets

Equity ratio

64.1 %

Equity / assets

Debt ratio

35.9 %

Liabilities / assets

Current ratio

2.53

Current assets / current liabilities

Revenue per employee

306 870 €

Revenue / average full-time employees

Labour cost per employee per month

4 021 €

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	26 May 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	13 Mar 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Mar 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	20 Jun 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	25 Apr 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	22 Jun 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	6 Oct 2020	Company’s own · audited	e-Äriregister

Board

Andres Kaup
Board member · since 20 Aug 1997
Jaak Koppel
Board member · since 20 Aug 1997

Right of representation

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

Owners

Andres Kaup
Natural person · 2 413 €

38%
Jaak Koppel
Natural person · 2 413 €

38%
Jaan Jänes
Natural person · 762 €

12%
Uno Noole
Natural person · 762 €

12%

Beneficial owners

Andres Kaup
Direct ownership · since 18 Oct 2018
Jaak Koppel
Direct ownership · since 18 Oct 2018

Founders and other persons

AUDIITORBÜROO ELSS AS
Audit firm · 1 Jan 2007

shared board members, owners or beneficial owners

Activities (EMTAK)

46461Wholesale of medicines and other pharmacy goods Main
68201Rental and operating of own or leased real estate
82991Other business support service activities n.e.c.

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20007390 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20007390 / 9 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20007390 / 8 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 20007390 / 7 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20007390 / 6 20 Apr 2012	Amendment entry		In force 20 Apr 2012	PDF
Ä 20007390 / M2 28 Feb 2012	Ruling to eliminate deficiencies	28 Apr 2012	In force 28 Feb 2012	PDF
Ä 7390 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 21 Dec 2008	PDF
Ä 7390 / 4 23 May 2007	Amendment entry		In force 23 May 2007	PDF
Ä 7390 / M1 22 May 2007	Ruling to eliminate deficiencies (to be served)	7 Aug 2007	In force 8 Jun 2007	PDF

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

osaühing KBM Pharma

Position in the industry Wholesale trade · EMTAK 46

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 9