Aktsiaselts ESPAK Viljandi

Active Registry code 10276200 AS Viljandi linn Registered 30 Sep 1997

Aktsiaselts ESPAK Viljandi is a AS based in Viljandi linn, registry code 10276200, status: active. Main activity: Retail sale of other building material and goods. According to EMTA, turnover for Q3 2026 was €3 519 839 with 43 employees.

Turnover

3 519 839 €

↑ 5.5% vs Q2 2026

State taxes

301 376 €

↑ 41.8% vs Q2 2026

Labour taxes

137 100 €

↑ 9.7% vs Q2 2026

Employees

−3 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 3.5 mn €

above 98% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 3 188 €

above 90% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 11.9 mn €

above 98% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 0.4 %

above 42% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 3 519 839 € · +5.5% vs Q2 2026 · industry median 23 652 € · above 98% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 3 188 € · +17.3% vs Q2 2026 · industry median 1 201 € · above 90% of the industry

Company
Industry median

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

Employees Q3 2026: 43 · −6.5% vs Q2 2026

State taxes, € thousand Q3 2026: 301 376 € · +41.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	3 519 839	301 376	137 100	43
Q2 2026	3 337 391	212 489	124 983	46
Q1 2026	2 524 339	258 532	142 524	44
Q4 2025	3 447 604	329 678	137 992	44
Q3 2025	3 795 636	324 813	148 677	44
Q2 2025	3 338 474	241 490	129 773	48
Q1 2025	2 558 971	240 709	131 284	46
Q4 2024	3 635 737	308 691	130 005	45
Q3 2024	3 650 235	305 768	136 566	47
Q2 2024	3 348 751	232 948	120 557	52
Q1 2024	2 388 907	206 174	120 723	49
Q4 2023	3 430 959	308 179	138 012	48
Q3 2023	3 681 475	277 525	127 697	50
Q2 2023	3 409 143	205 785	99 133	51
Q1 2023	2 669 432	233 997	115 864	48
Q4 2022	3 589 458	279 012	123 813	48
Q3 2022	3 910 872	307 326	137 434	49
Q2 2022	4 004 561	208 638	112 542	53
Q1 2022	2 802 994	214 637	113 693	49

Labour taxes per employee per month

1 063 €

Turnover per employee in the quarter

81 857 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 11 921 392 € · +0.0% vs 2024 · industry median 16 974 € · above 98% of the industry

Company
Industry median

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

Net profit, € thousand 2025: 43 253 € · −61.8% vs 2024 · industry median 0 € · above 94% of the industry

Company
Industry median

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

Net profit margin, % 2025: 0.4 % · −0.6 pp vs the year before · industry median 1.3 % · above 42% of the industry

Company
Industry median

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

Assets, € thousand 2025: 8 214 872 € · −4.1% vs 2024

Equity, € thousand 2025: 6 741 655 € · +0.6% vs 2024

Employees 2025: 49 · −5.8% vs 2024 · industry median 2 · above 98% of the industry

Company
Industry median

Industry: Retail 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	11 921 392	43 253	1 348 739	8 214 872	6 741 655	49
2024	11 918 441	113 097	1 323 421	8 566 373	6 698 402	52
2023	11 997 754	97 776	1 234 424	8 062 840	6 585 305	50
2022	12 843 855	676 383	1 270 545	8 767 208	6 487 529	50
2021	11 901 748	1 020 166	1 217 060	7 858 949	5 881 162	50
2020	10 439 009	541 492	1 041 606	6 523 248	4 931 012	49
2019	9 198 371	467 894	902 987	5 664 545	4 459 536	49
2018	—	—	—	—	—	48
2017	—	—	—	—	—	46
2016	—	—	—	—	—	45
2015	—	—	—	—	—	40
2014	—	—	—	—	—	40
2013	—	—	—	—	—	38
2012	—	—	—	—	—	36
2011	—	—	—	—	—	32
2010	—	—	—	—	—	34
2009	—	—	—	—	—	24
2008	—	—	—	—	—	24
2007	—	—	—	—	—	26
2006	—	—	—	—	—	25
2005	—	—	—	—	—	25
2004	—	—	—	—	—	24
2003	—	—	—	—	—	23
2002	—	—	—	—	—	22
2001	—	—	—	—	—	20
2000	—	—	—	—	—	20
1999	—	—	—	—	—	18
1998	—	—	—	—	—	20
1997	—	—	—	—	—	18

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

0.4 %

Net profit / revenue

Return on equity (ROE)

0.6 %

Net profit / equity

Return on assets (ROA)

0.5 %

Net profit / assets

Equity ratio

82.1 %

Equity / assets

Debt ratio

17.9 %

Liabilities / assets

Current ratio

2.68

Current assets / current liabilities

Revenue per employee

243 294 €

Revenue / average full-time employees

Labour cost per employee per month

2 294 €

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	30 Jun 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	11 Jul 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	22 Aug 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	5 Jul 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	17 Jul 2020	Company’s own · audited	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
2	450 000 EEK	Aktsiaselts SEB Eesti Ühispank	2 Jan 2006 – in force

Board

Nasdaq CSD SE
Keeper of the share ledger · since 28 Sep 2017
Timo Riitmuru
Board member · since 19 May 2011

Right of representation

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

Owners

No owner information.

Owner in

PowerUp Fuel Cells OÜ
2.26%

Beneficial owners

Ivar Pikk
Indirect ownership · since 18 Dec 2024
Olev Liivik
Indirect ownership · since 18 Dec 2024
Olga Koort
Indirect ownership · since 18 Dec 2024
Sulev Liivik
Indirect ownership · since 18 Dec 2024
Leonhard Koort
Direct ownership · since 13 Jun 2022
MARIS JOHANNES
Direct ownership · since 13 Jun 2022
Tarvo Peterson
Member of a senior management body (management or supervisory board) · since 4 Dec 2018

Founders and other persons

Audius AB osaühing
Audit firm · 4 Mar 2015
Leonhard Koort
Chairman of the supervisory board · 23 Aug 2022
Margus Triisa
Supervisory board member · 5 Jul 2022
Tarvo Peterson
Supervisory board member · 5 Jul 2022
Omanikukonto: MARIS JOHANNES
Shareholder · 12 006 € · 16 Aug 2023
Omanikukonto: Business MENTOR Osaühing
Shareholder · 17 018 € · 16 Aug 2023
Omanikukonto: AS ESPAK
Shareholder · 34 656 € · 29 Jul 2026

shared board members, owners or beneficial owners

Activities (EMTAK)

47529Retail sale of other building material and goods Main
17211Manufacture of corrugated paper, paperboard and containers of paper and paperboard

Rulings 20

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20032614 / 12 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20032614 / 11 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20032614 / 10 28 Sep 2017	Amendment entry		In force 28 Sep 2017	PDF
Ä 20032614 / 9 26 Dec 2013	Amendment entry		In force 26 Dec 2013	PDF
Ä 20032614 / 8 28 Jun 2011	Amendment entry		In force 28 Jun 2011	PDF
Ä 20032614 / M3 22 Jun 2011	Ruling to eliminate deficiencies		In force 22 Jun 2011	PDF
Ä 20032614 / 7 19 May 2011	Amendment entry		In force 19 May 2011	PDF
Ä 20032614 / 6 27 Oct 2010	Amendment entry		In force 27 Oct 2010	PDF
Ä 20032614 / 5 1 Jul 2010	Deletion of activities from the registry card		In force 1 Jul 2010	PDF
Ä 32614 / 4 11 May 2009	Amendment entry		In force 11 May 2009	PDF
Ä 32614 / 3 16 Oct 2006	Amendment entry		In force 16 Oct 2006	PDF
Ä 32614 / M2 2 Oct 2006	Ruling to eliminate deficiencies (to be served)	4 Nov 2006	In force 4 Oct 2006	PDF
Ä 32614 / M1 26 Sep 2006	Ruling to eliminate deficiencies (to be served)	29 Oct 2006	In force 28 Sep 2006	PDF
Ä 32614 / 2 21 Jul 2006	Amendment entry		In force 21 Jul 2006	PDF
Ä 6463 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 32614 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 7871 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 32615 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 7871 / 2 7 Dec 2005	Entry decision on the register’s own initiative		In force	PDF
Ä 6463 / 2 22 Oct 2002	Entry decision on the register’s own initiative		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

Aktsiaselts ESPAK Viljandi

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 20