osaühing Luukas K.K.

Active Registry code 10314113 OÜ Kuressaare linn Registered 4 Nov 1997
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osaühing Luukas K.K. is a OÜ based in Kuressaare linn, registry code 10314113, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €238 480 and 5 employees.

Turnover
—
State taxes
20 713 €
↓ 11.9% vs Q2 2026
Labour taxes
21 695 €
↓ 6.2% vs Q2 2026
Employees
8
±0 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 2 712 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 238 480 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 2.9 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 2 712 € · −6.2% vs Q2 2026 · industry median 2 177 € · above 58% of the industry
01 0002 0003 000Q4 2023 Company: 2 111 € Industry median: 2 068 €Q4·23Q1 2024 Company: 2 360 € Industry median: 2 162 €Q2 2024 Company: 2 168 € Industry median: 2 205 €Q2·24Q3 2024 Company: 2 498 € Industry median: 2 205 €Q4 2024 Company: 2 189 € Industry median: 2 146 €Q4·24Q1 2025 Company: 2 836 € Industry median: 2 257 €Q2 2025 Company: 2 731 € Industry median: 2 253 €Q2·25Q3 2025 Company: 2 633 € Industry median: 2 267 €Q4 2025 Company: 2 758 € Industry median: 2 236 €Q4·25Q1 2026 Company: 2 398 € Industry median: 2 195 €Q2 2026 Company: 2 892 € Industry median: 2 159 €Q2·26Q3 2026 Company: 2 712 € Industry median: 2 177 €Q3·2601 0002 0003 000Q4 2024 Company: 2 189 € Industry median: 2 146 €Q1 2025 Company: 2 836 € Industry median: 2 257 €Q1·25Q2 2025 Company: 2 731 € Industry median: 2 253 €Q3 2025 Company: 2 633 € Industry median: 2 267 €Q3·25Q4 2025 Company: 2 758 € Industry median: 2 236 €Q1 2026 Company: 2 398 € Industry median: 2 195 €Q1·26Q2 2026 Company: 2 892 € Industry median: 2 159 €Q3 2026 Company: 2 712 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 8 · +0.0% vs Q2 2026
0246810Q4 2023 Company: 9Q4·23Q1 2024 Company: 9Q2 2024 Company: 10Q2·24Q3 2024 Company: 9Q4 2024 Company: 9Q4·24Q1 2025 Company: 8Q2 2025 Company: 8Q2·25Q3 2025 Company: 8Q4 2025 Company: 8Q4·25Q1 2026 Company: 8Q2 2026 Company: 8Q2·26Q3 2026 Company: 8Q3·260246810Q4 2024 Company: 9Q1 2025 Company: 8Q1·25Q2 2025 Company: 8Q3 2025 Company: 8Q3·25Q4 2025 Company: 8Q1 2026 Company: 8Q1·26Q2 2026 Company: 8Q3 2026 Company: 8Q3·26
State taxes, € Q3 2026: 20 713 € · −11.9% vs Q2 2026
05 00010 00015 00020 00025 000Q4 2023 Company: 18 327 €Q4·23Q1 2024 Company: 20 289 €Q2 2024 Company: 21 887 €Q2·24Q3 2024 Company: 21 468 €Q4 2024 Company: 18 924 €Q4·24Q1 2025 Company: 21 838 €Q2 2025 Company: 22 278 €Q2·25Q3 2025 Company: 20 100 €Q4 2025 Company: 21 216 €Q4·25Q1 2026 Company: 18 505 €Q2 2026 Company: 23 523 €Q2·26Q3 2026 Company: 20 713 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 18 924 €Q1 2025 Company: 21 838 €Q1·25Q2 2025 Company: 22 278 €Q3 2025 Company: 20 100 €Q3·25Q4 2025 Company: 21 216 €Q1 2026 Company: 18 505 €Q1·26Q2 2026 Company: 23 523 €Q3 2026 Company: 20 713 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 20 713 21 695 8
Q2 2026 — 23 523 23 134 8
Q1 2026 — 18 505 19 184 8
Q4 2025 — 21 216 22 061 8
Q3 2025 — 20 100 21 067 8
Q2 2025 — 22 278 21 850 8
Q1 2025 — 21 838 22 685 8
Q4 2024 — 18 924 19 705 9
Q3 2024 — 21 468 22 485 9
Q2 2024 — 21 887 21 676 10
Q1 2024 — 20 289 21 239 9
Q4 2023 — 18 327 18 997 9
Q3 2023 — 18 675 19 570 10
Q2 2023 — 18 821 18 593 9
Q1 2023 — 16 316 16 937 9
Q4 2022 — 14 391 14 925 9
Q3 2022 — 17 665 18 668 9
Q2 2022 — 16 622 16 527 10
Q1 2022 — 16 524 17 270 9
Labour taxes per employee per month
904 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 238 480 € · −3.7% vs 2024 · industry median 20 811 € · above 78% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 189 008 € Industry median: 25 166 €20192020 Company: 177 829 € Industry median: 20 220 €20202021 Company: 176 489 € Industry median: 20 121 €20212022 Company: 195 874 € Industry median: 20 030 €20222023 Company: 235 138 € Industry median: 19 469 €20232024 Company: 247 576 € Industry median: 20 000 €20242025 Company: 238 480 € Industry median: 20 811 €20250501001502002502018 Company: — Industry median: —2019 Company: 189 008 € Industry median: 25 166 €20192020 Company: 177 829 € Industry median: 20 220 €2021 Company: 176 489 € Industry median: 20 121 €20212022 Company: 195 874 € Industry median: 20 030 €2023 Company: 235 138 € Industry median: 19 469 €20232024 Company: 247 576 € Industry median: 20 000 €2025 Company: 238 480 € Industry median: 20 811 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 6 840 € · −53.4% vs 2024 · industry median 1 071 € · above 65% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11 405 € Industry median: 2 596 €20192020 Company: 1 206 € Industry median: 2 208 €20202021 Company: 5 645 € Industry median: 1 834 €20212022 Company: 13 687 € Industry median: 1 525 €20222023 Company: 22 034 € Industry median: 1 745 €20232024 Company: 14 669 € Industry median: 1 621 €20242025 Company: 6 840 € Industry median: 1 071 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 11 405 € Industry median: 2 596 €20192020 Company: 1 206 € Industry median: 2 208 €2021 Company: 5 645 € Industry median: 1 834 €20212022 Company: 13 687 € Industry median: 1 525 €2023 Company: 22 034 € Industry median: 1 745 €20232024 Company: 14 669 € Industry median: 1 621 €2025 Company: 6 840 € Industry median: 1 071 €2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 2.9 % · −3.1 pp vs the year before · industry median 8.3 % · above 36% of the industry
0510152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 6.0 % Industry median: 10.3 %20192020 Company: 0.7 % Industry median: 12.4 %20202021 Company: 3.2 % Industry median: 13.0 %20212022 Company: 7.0 % Industry median: 11.3 %20222023 Company: 9.4 % Industry median: 11.4 %20232024 Company: 5.9 % Industry median: 10.7 %20242025 Company: 2.9 % Industry median: 8.3 %20250510152018 Company: — Industry median: —2019 Company: 6.0 % Industry median: 10.3 %20192020 Company: 0.7 % Industry median: 12.4 %2021 Company: 3.2 % Industry median: 13.0 %20212022 Company: 7.0 % Industry median: 11.3 %2023 Company: 9.4 % Industry median: 11.4 %20232024 Company: 5.9 % Industry median: 10.7 %2025 Company: 2.9 % Industry median: 8.3 %2025
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 127 314 € · +0.6% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 87 016 €20192020 Company: 88 196 €20202021 Company: 90 807 €20212022 Company: 97 241 €20222023 Company: 123 037 €20232024 Company: 126 576 €20242025 Company: 127 314 €20250501001502018 Company: —2019 Company: 87 016 €20192020 Company: 88 196 €2021 Company: 90 807 €20212022 Company: 97 241 €2023 Company: 123 037 €20232024 Company: 126 576 €2025 Company: 127 314 €2025
Equity, € thousand 2025: 104 038 € · +1.8% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 66 458 €20192020 Company: 67 664 €20202021 Company: 68 109 €20212022 Company: 76 795 €20222023 Company: 93 529 €20232024 Company: 102 198 €20242025 Company: 104 038 €202502550751001252018 Company: —2019 Company: 66 458 €20192020 Company: 67 664 €2021 Company: 68 109 €20212022 Company: 76 795 €2023 Company: 93 529 €20232024 Company: 102 198 €2025 Company: 104 038 €2025
Employees 2025: 5 · +0.0% vs 2024 · industry median 2 · above 75% of the industry
02462016 Company: 6 Industry median: —20162017 Company: 6 Industry median: —20172018 Company: 6 Industry median: 320182019 Company: 6 Industry median: 320192020 Company: 6 Industry median: 320202021 Company: 6 Industry median: 2.520212022 Company: 6 Industry median: 220222023 Company: 6 Industry median: 220232024 Company: 5 Industry median: 220242025 Company: 5 Industry median: 2202502462018 Company: 6 Industry median: 32019 Company: 6 Industry median: 320192020 Company: 6 Industry median: 32021 Company: 6 Industry median: 2.520212022 Company: 6 Industry median: 22023 Company: 6 Industry median: 220232024 Company: 5 Industry median: 22025 Company: 5 Industry median: 22025
  • Company
  • Industry median

Industry: Human health 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 238 480 6 840 204 582 127 314 104 038 5
2024 247 576 14 669 210 317 126 576 102 198 5
2023 235 138 22 034 191 339 123 037 93 529 6
2022 195 874 13 687 161 712 97 241 76 795 6
2021 176 489 5 645 151 228 90 807 68 109 6
2020 177 829 1 206 162 935 88 196 67 664 6
2019 189 008 11 405 157 640 87 016 66 458 6
2018 — — — — — 6
2017 — — — — — 6
2016 — — — — — 6
2015 — — — — — 6
2014 — — — — — 6
2013 — — — — — 7
2012 — — — — — 6
2011 — — — — — 6
2010 — — — — — 6
2009 — — — — — 6
2008 — — — — — 12
2007 — — — — — 11
2006 — — — — — 11
2005 — — — — — 11
2004 — — — — — 11
2003 — — — — — 9
2002 — — — — — 6
2001 — — — — — 5
2000 — — — — — 6
1999 — — — — — 8
1998 — — — — — 8
1997 — — — — — 10

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
2.9 %
Net profit / revenue
Return on equity (ROE)
6.6 %
Net profit / equity
Return on assets (ROA)
5.4 %
Net profit / assets
Equity ratio
81.7 %
Equity / assets
Debt ratio
18.3 %
Liabilities / assets
Current ratio
3.26
Current assets / current liabilities
Revenue per employee
47 696 €
Revenue / average full-time employees
Labour cost per employee per month
3 410 €
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 15 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 11 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 13 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 22 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 28 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 3 May 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • gennadi Karakjan
    Member of a senior management body (management or supervisory board) · since 22 Oct 2018
  • kaalep koppel
    Member of a senior management body (management or supervisory board) · since 22 Oct 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86231Dental practice care activities Main
  • 86211General medical practice activities
  • 86221Medical specialists activities
Rulings
Number, date Title Deadline State Document
Ä 30007654 / 11
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 30007654 / 10
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30007654 / 9
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 30007654 / 8
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 30007654 / 7
24 Nov 2011
Amendment entry In force
24 Nov 2011
PDF
Ä 7654 / 6
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 7654 / 5
30 Apr 2004
Amendment entry In force PDF
Ä 7654 / 4
24 Nov 2003
Amendment entry In force PDF

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