osaühing MORGEN US
Active Registry code 10253498
OÜ Tartu linn Registered 27 Aug 1997
osaühing MORGEN US is a OÜ based in Tartu linn, registry code 10253498, status: active. Main activity: Retail sale of motor vehicle parts and accessories. According to EMTA, turnover for Q3 2026 was €52 950 with 2 employees.
Turnover
52 950 €
↓ 5.6% vs Q2 2026
State taxes
4 738 €
↓ 1.7% vs Q2 2026
Labour taxes
2 584 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 52 950 €above 65% of companiesindustry median 23 652 € · companies in the industry: 7 652
- Labour taxes per employee 1 292 €above 56% of companiesindustry median 1 201 € · companies in the industry: 4 663
- Revenue · 2025 154 438 €above 79% of companiesindustry median 16 974 € · companies in the industry: 13 500
- Net profit margin · 2025 -1.0 %above 33% 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 | 52 950 | 4 738 | 2 584 | 2 |
| Q2 2026 | 56 102 | 4 822 | 2 584 | 2 |
| Q1 2026 | 38 633 | 4 250 | 2 605 | 2 |
| Q4 2025 | 34 149 | 3 469 | 2 645 | 2 |
| Q3 2025 | 52 019 | 4 790 | 2 645 | 2 |
| Q2 2025 | 43 558 | 4 492 | 2 843 | 2 |
| Q1 2025 | 33 467 | 4 609 | 2 926 | 3 |
| Q4 2024 | 43 369 | 5 741 | 3 273 | 3 |
| Q3 2024 | 49 109 | 6 344 | 3 251 | 3 |
| Q2 2024 | 59 856 | 5 954 | 3 273 | 3 |
| Q1 2024 | 34 491 | 4 200 | 2 851 | 3 |
| Q4 2023 | 43 516 | 4 770 | 2 934 | 3 |
| Q3 2023 | 59 913 | 5 124 | 2 962 | 3 |
| Q2 2023 | 64 250 | 5 015 | 2 934 | 3 |
| Q1 2023 | 46 868 | 4 910 | 2 643 | 3 |
| Q4 2022 | 54 345 | 5 040 | 2 633 | 3 |
| Q3 2022 | 70 267 | 5 516 | 2 840 | 3 |
| Q2 2022 | 53 438 | 4 689 | 2 738 | 3 |
| Q1 2022 | 41 151 | 4 461 | 2 403 | 4 |
Labour taxes per employee per month
431 €
Turnover per employee in the quarter
26 475 €
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 | 154 438 | -1 582 | 35 152 | 50 076 | 20 499 | 2 |
| 2024 | 183 004 | -395 | 43 887 | 38 016 | 22 081 | 3 |
| 2023 | 208 128 | 72 | 42 134 | 35 929 | 23 476 | 3 |
| 2022 | 213 796 | 4 285 | 36 875 | 37 369 | 24 404 | 3 |
| 2021 | 152 842 | 95 | 35 139 | 35 315 | 21 120 | 3 |
| 2020 | 151 772 | 858 | 35 485 | 32 550 | 22 026 | 3 |
| 2019 | 151 396 | 3 203 | 34 391 | 34 480 | 22 168 | 3 |
| 2018 | — | — | — | — | — | 3 |
| 2017 | — | — | — | — | — | 3 |
| 2016 | — | — | — | — | — | 3 |
| 2015 | — | — | — | — | — | 3 |
| 2014 | — | — | — | — | — | 3 |
| 2013 | — | — | — | — | — | 3 |
| 2012 | — | — | — | — | — | 3 |
| 2011 | — | — | — | — | — | 3 |
| 2010 | — | — | — | — | — | 3 |
| 2009 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 3 |
| 2006 | — | — | — | — | — | 4 |
| 2005 | — | — | — | — | — | 4 |
| 2004 | — | — | — | — | — | 3 |
| 2003 | — | — | — | — | — | 3 |
| 2002 | — | — | — | — | — | 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
-1.0 %
Net profit / revenue
Return on equity (ROE)
-7.7 %
Net profit / equity
Return on assets (ROA)
-3.2 %
Net profit / assets
Equity ratio
40.9 %
Equity / assets
Debt ratio
59.1 %
Liabilities / assets
Current ratio
1.69
Current assets / current liabilities
Revenue per employee
77 219 €
Revenue / average full-time employees
Labour cost per employee per month
1 465 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 26 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 | 27 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 6 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 9 Jul 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 3 Aug 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 8 Sep 2020 | Company’s own | e-Äriregister |
Board
- Raul PumanBoard member · since 27 Aug 1997
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Raul PumanNatural person · 7 668 €
- Helmi PumanNatural person · 5 112 €
Beneficial owners
- Helmi PumanDirect ownership · since 19 Oct 2026
- Raul PumanDirect ownership · since 29 Oct 2018
Founders and other persons
No other persons.
Activities (EMTAK)
- 47821Retail sale of motor vehicle parts and accessories Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20007582 / 12 7 Jul 2026 |
Amendment entry | In force 7 Jul 2026 |
||
| Ä 20007582 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20007582 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20007582 / 9 22 Dec 2017 |
Amendment entry | In force 22 Dec 2017 |
||
| Ä 20007582 / 8 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20007582 / 7 7 Dec 2011 |
Amendment entry | In force 7 Dec 2011 |
||
| Ä 20007582 / M4 2 Dec 2011 |
Ruling to eliminate deficiencies | 2 Jan 2012 | In force 2 Dec 2011 |
|
| Ä 20007582 / M3 1 Dec 2011 |
Ruling to eliminate deficiencies | 1 Jan 2012 | In force 1 Dec 2011 |
|
| Ä 20007582 / M2 30 Nov 2011 |
Ruling to eliminate deficiencies | 30 Dec 2011 | In force 30 Nov 2011 |
|
| Ä 20007582 / 6 20 May 2011 |
Entry refused: deficiencies not eliminated | In force 20 May 2011 |
||
| Ä 20007582 / M1 14 Mar 2011 |
Ruling to eliminate deficiencies | 20 Apr 2011 | In force 14 Mar 2011 |
|
| Ä 7582 / 5 29 Jun 2009 |
Deletion of activities from the registry card | In force 29 Jun 2009 |
||
| Ä 7582 / 4 28 May 2007 |
Amendment entry | In force 28 May 2007 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data