Osaühing Pusku Invest

Active Registry code 10260819 OÜ Lõhavere küla Registered 10 Sep 1997

Osaühing Pusku Invest is a OÜ based in Lõhavere küla, registry code 10260819, status: active. Main activity: Bee keeping. According to EMTA, turnover for Q3 2026 was €424 with 1 employees.

Turnover

424 €

↓ 6.6% vs Q2 2026

State taxes

1 076 €

↓ 5.9% vs Q2 2026

Labour taxes

1 201 €

↑ 6.2% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Crop and animal production, hunting and related service activities · EMTAK 01

Turnover · Q3 2026 424 €

above 6% of companies

industry median 15 366 € · companies in the industry: 3 793
Labour taxes per employee 1 201 €

above 45% of companies

industry median 1 296 € · companies in the industry: 1 998
Revenue · 2025 10 744 €

above 50% of companies

industry median 10 955 € · companies in the industry: 5 062
Net profit margin · 2025 569.0 %

above 98% of companies

industry median 10.0 % · companies in the industry: 3 757

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 424 € · −6.6% vs Q2 2026 · industry median 15 366 € · above 6% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 201 € · +6.2% vs Q2 2026 · industry median 1 296 € · above 45% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 076 € · −5.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	424	1 076	1 201	1
Q2 2026	454	1 144	1 131	1
Q1 2026	—	1 164	1 106	1
Q4 2025	2 457	1 764	1 126	1
Q3 2025	5 080	1 931	1 126	1
Q2 2025	3 933	1 732	908	1
Q1 2025	688	1 196	1 085	1
Q4 2024	—	991	1 002	1
Q3 2024	3 747	950	1 002	1
Q2 2024	16 959	2 341	1 002	1
Q1 2024	340	657	719	1
Q4 2023	—	834	840	1
Q3 2023	—	745	840	1
Q2 2023	—	745	840	1
Q1 2023	—	646	551	1
Q4 2022	—	815	812	1
Q3 2022	—	726	812	1
Q2 2022	5 066	451	420	1
Q1 2022	125	122	50	1

Labour taxes per employee per month

400 €

Turnover per employee in the quarter

424 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 10 744 € · −49.8% vs 2024 · industry median 10 955 € · above 50% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 61 128 € · +6 112 700.0% vs 2024 · industry median 392 € · above 90% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 569.0 % · +568.9 pp vs the year before · industry median 10.0 % · above 98% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 111 056 € · +54.7% vs 2024

Equity, € 2025: 73 929 € · +477.5% vs 2024

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

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (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	10 744	61 128	13 790	111 056	73 929	1
2024	21 393	1	12 904	71 792	12 801	1
2023	340	-113	10 670	65 725	12 800	1
2022	5 191	-11 058	8 503	60 354	12 913	1
2021	20 906	-14 795	8 087	62 914	23 971	1
2020	18 584	-16 092	8 876	67 200	38 766	1
2019	6 012	-19 128	7 463	76 189	54 858	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2005	—	—	—	—	—	0
2004	—	—	—	—	—	0
2003	—	—	—	—	—	0
2002	—	—	—	—	—	0
2001	—	—	—	—	—	0
2000	—	—	—	—	—	0

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

533.0 %

Net profit / revenue

Return on equity (ROE)

82.7 %

Net profit / equity

Return on assets (ROA)

55.0 %

Net profit / assets

Equity ratio

66.6 %

Equity / assets

Debt ratio

33.4 %

Liabilities / assets

Current ratio

1.35

Current assets / current liabilities

Revenue per employee

11 469 €

Revenue / average full-time employees

Labour cost per employee per month

1 149 €

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	29 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	1 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	22 Aug 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	19 Jan 2023	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Jan 2022	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	3 Nov 2020	Company’s own	e-Äriregister

Board

Rünno Viir
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

Rünno Viir
Natural person · 12 800 €

100%

Beneficial owners

Rünno Viir
Direct ownership · since 24 Oct 2018

Founders and other persons

Heikki Niilo Mikko Kulmala
Founder · 20 000 € · 10 Sep 1997
Jukka Ilmari Pusa
Founder · 20 000 € · 10 Sep 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

01481Bee keeping Main
02401Support services to forestry

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20013830 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20013830 / 9 2 May 2018	Amendment entry		In force 2 May 2018	PDF
Ä 20013830 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20013830 / 7 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20013830 / 6 7 Mar 2012	Amendment entry		In force 7 Mar 2012	PDF
Ä 20013830 / M2 20 Feb 2012	Ruling to eliminate deficiencies	10 Mar 2012	In force 20 Feb 2012	PDF
Ä 20013830 / M1 2 Jan 2012	Ruling to eliminate deficiencies	20 Feb 2012	In force 2 Jan 2012	PDF
Ä 13830 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 22 Dec 2008	PDF
Ä 14336 / 2 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 13830 / 4 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data

Osaühing Pusku Invest

Position in the industry Crop and animal production, hunting and related service activities · EMTAK 01

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 10