Osaühing Liu Paat

Active Registry code 10295752 OÜ Liu küla Registered 16 Oct 1997

Osaühing Liu Paat is a OÜ based in Liu küla, registry code 10295752, status: active. Main activity: Repair and maintenance of civilian ships and boats. According to EMTA, turnover for Q3 2026 was €173 306 with 8 employees.

Turnover

173 306 €

↓ 45.8% vs Q2 2026

State taxes

17 834 €

↓ 41.2% vs Q2 2026

Labour taxes

5 211 €

↓ 17.4% vs Q2 2026

Employees

+1 vs Q2 2026

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

Position in the industry Repair, maintenance and installation of machinery and equipment · EMTAK 33

Turnover · Q3 2026 173 306 €

above 85% of companies

industry median 21 365 € · companies in the industry: 1 050
Labour taxes per employee 651 €

above 11% of companies

industry median 1 557 € · companies in the industry: 808
Revenue · 2025 486 858 €

above 87% of companies

industry median 44 022 € · companies in the industry: 1 447
Net profit margin · 2025 2.6 %

above 40% of companies

industry median 5.4 % · companies in the industry: 1 225

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 173 306 € · −45.8% vs Q2 2026 · industry median 21 365 € · above 85% of the industry

Company
Industry median

Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 651 € · −27.7% vs Q2 2026 · industry median 1 557 € · above 11% of the industry

Company
Industry median

Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 8 · +14.3% vs Q2 2026

State taxes, € Q3 2026: 17 834 € · −41.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	173 306	17 834	5 211	8
Q2 2026	319 502	30 334	6 306	7
Q1 2026	189 206	32 803	6 078	7
Q4 2025	154 168	16 400	5 986	6
Q3 2025	117 732	13 224	4 868	6
Q2 2025	195 649	20 872	4 474	6
Q1 2025	134 158	16 995	4 200	5
Q4 2024	38 081	6 386	4 299	5
Q3 2024	50 776	7 788	4 016	5
Q2 2024	74 194	6 982	3 244	5
Q1 2024	25 504	6 292	4 954	5
Q4 2023	43 448	7 743	5 736	6
Q3 2023	66 573	11 352	5 360	7
Q2 2023	88 424	17 825	5 241	7
Q1 2023	26 226	9 010	5 311	7
Q4 2022	138 987	9 963	6 241	6
Q3 2022	57 277	8 010	5 976	7
Q2 2022	125 306	14 565	6 466	7
Q1 2022	65 523	12 723	6 268	7

Labour taxes per employee per month

217 €

Turnover per employee in the quarter

21 663 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 486 858 € · +211.6% vs 2024 · industry median 44 022 € · above 87% of the industry

Company
Industry median

Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 12 463 € · +150.7% vs 2024 · industry median 1 205 € · above 74% of the industry

Company
Industry median

Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 2.6 % · +18.3 pp vs the year before · industry median 5.4 % · above 40% of the industry

Company
Industry median

Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 158 159 € · +48.0% vs 2024

Equity, € 2025: 27 518 € · +57.2% vs 2024

Employees 2025: 5 · +25.0% vs 2024 · industry median 1 · above 83% of the industry

Company
Industry median

Industry: Repair, maintenance and installation of machinery and equipment (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	486 858	12 463	63 622	158 159	27 518	5
2024	156 251	-24 558	52 664	106 867	17 500	4
2023	198 233	38	71 327	105 940	42 069	6
2022	367 057	2 068	78 613	109 000	42 030	6
2021	169 398	-31 675	69 368	149 465	39 982	6
2020	238 468	-26 182	69 924	126 536	71 657	6
2019	230 262	-38 471	81 405	151 048	97 839	10
2018	—	—	—	—	—	8
2017	—	—	—	—	—	7
2016	—	—	—	—	—	8
2015	—	—	—	—	—	10
2014	—	—	—	—	—	10
2013	—	—	—	—	—	9
2012	—	—	—	—	—	8
2011	—	—	—	—	—	7
2010	—	—	—	—	—	8
2009	—	—	—	—	—	8
2008	—	—	—	—	—	9
2007	—	—	—	—	—	6
2006	—	—	—	—	—	6
2005	—	—	—	—	—	8
2004	—	—	—	—	—	10
2003	—	—	—	—	—	12
2002	—	—	—	—	—	10
2001	—	—	—	—	—	10
2000	—	—	—	—	—	11
1999	—	—	—	—	—	14
1998	—	—	—	—	—	13
1997	—	—	—	—	—	14

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

2.6 %

Net profit / revenue

Return on equity (ROE)

45.3 %

Net profit / equity

Return on assets (ROA)

7.9 %

Net profit / assets

Equity ratio

17.4 %

Equity / assets

Debt ratio

82.6 %

Liabilities / assets

Current ratio

2.54

Current assets / current liabilities

Revenue per employee

97 372 €

Revenue / average full-time employees

Labour cost per employee per month

1 060 €

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	12 Aug 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	29 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	3 Oct 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	22 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	15 Jul 2022	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	13 May 2020	Company’s own	e-Äriregister

Board

Ivo Tart
Board member · since 30 Dec 2011
Erki Tart
Board member · since 2 May 2025

Right of representation

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

Owners

Ivo Tart
Natural person · 2 556 €

100%

Beneficial owners

Ivo Tart
Direct ownership · since 30 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

33151Repair and maintenance of civilian ships and boats Main
03111Marine fishing
30121Building of pleasure and sporting boats
32991Other manufacturing n.e.c.

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30007205 / M2 19 Jul 2026	Warning of deletion from the register: annual report not filed	22 Oct 2026	Deficiencies eliminated 13 Aug 2026	PDF
Ä 30007205 / 11 2 May 2025	Amendment entry		In force 2 May 2025	PDF
Ä 30007205 / 10 31 Jul 2024	Amendment under Code of Civil Procedure § 595¹ (1)		In force 31 Jul 2024	PDF
Ä 30007205 / 9 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30007205 / M1 24 Aug 2023	Warning of deletion from the register: annual report not filed	27 Nov 2023	Deficiencies eliminated 4 Oct 2023	PDF
Ä 30007205 / 8 15 Jul 2022	Amendment under Commercial Code § 525 (2)		In force 15 Jul 2022	PDF
Ä 30007205 / 7 8 Feb 2018	Amendment entry		In force 8 Feb 2018	PDF
Ä 30007205 / 6 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30007205 / 5 9 Jul 2014	Amendment entry		In force 9 Jul 2014	PDF
Ä 30007205 / 4 30 Dec 2011	Amendment entry		In force 30 Dec 2011	PDF
Ä 7205 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF

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

Osaühing Liu Paat

Position in the industry Repair, maintenance and installation of machinery and equipment · EMTAK 33

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 11