osaühing Halju Kullassepad

Active Registry code 10327305 OÜ Tallinn Registered 19 Nov 1997

osaühing Halju Kullassepad is a OÜ based in Tallinn, registry code 10327305, status: active. Main activity: Manufacture of jewellery and related articles. According to EMTA, turnover for Q3 2026 was €2 703 with 1 employees.

Turnover

2 703 €

↓ 79.1% vs Q2 2026

State taxes

1 187 €

↓ 49.4% vs Q2 2026

Labour taxes

880 €

↓ 1.6% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Other manufacturing · EMTAK 32

Turnover · Q3 2026 2 703 €

above 18% of companies

industry median 22 261 € · companies in the industry: 304
Labour taxes per employee 880 €

above 19% of companies

industry median 1 664 € · companies in the industry: 293
Revenue · 2025 22 042 €

above 54% of companies

industry median 15 630 € · companies in the industry: 668
Net profit margin · 2025 -4.1 %

above 23% of companies

industry median 4.9 % · companies in the industry: 476

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 2 703 € · −79.1% vs Q2 2026 · industry median 22 261 € · above 18% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 880 € · −1.6% vs Q2 2026 · industry median 1 664 € · above 19% of the industry

Company
Industry median

Industry: Other manufacturing (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: 1 187 € · −49.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	2 703	1 187	880	1
Q2 2026	12 958	2 344	894	1
Q1 2026	5 360	1 365	855	1
Q4 2025	7 051	1 385	815	1
Q3 2025	11 424	1 443	847	1
Q2 2025	2 881	1 022	815	1
Q1 2025	2 417	1 028	785	1
Q4 2024	6 482	1 629	821	1
Q3 2024	16 981	863	720	1
Q2 2024	6 570	928	726	1
Q1 2024	3 957	1 048	708	1
Q4 2023	1 656	795	657	1
Q3 2023	21 823	2 930	748	1
Q2 2023	1 850	712	647	1
Q1 2023	5 342	1 227	736	1
Q4 2022	2 176	716	590	1
Q3 2022	8 085	922	562	1
Q2 2022	1 632	627	601	1
Q1 2022	6 949	850	647	1

Labour taxes per employee per month

293 €

Turnover per employee in the quarter

2 703 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 22 042 € · −33.7% vs 2024 · industry median 15 630 € · above 54% of the industry

Company
Industry median

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

Net profit, € 2025: -897 € · −127.6% vs 2024 · industry median 82 € · above 20% of the industry

Company
Industry median

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

Net profit margin, % 2025: -4.1 % · −13.9 pp vs the year before · industry median 4.9 % · above 23% of the industry

Company
Industry median

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

Assets, € 2025: 15 783 € · −6.3% vs 2024

Equity, € 2025: 11 077 € · −7.5% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry

Company
Industry median

Industry: Other manufacturing (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	22 042	-897	4 544	15 783	11 077	1
2024	33 262	3 255	4 947	16 838	11 974	1
2023	21 025	-293	6 021	13 793	8 719	1
2022	16 560	-1 749	6 377	14 484	9 011	1
2021	19 335	2 203	3 620	15 100	10 761	1
2020	15 978	-565	4 421	12 946	8 558	1
2019	15 516	-3 377	7 848	13 886	9 123	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	3
2009	—	—	—	—	—	0
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	6
2003	—	—	—	—	—	7
2002	—	—	—	—	—	6
2001	—	—	—	—	—	6
2000	—	—	—	—	—	8
1999	—	—	—	—	—	8
1998	—	—	—	—	—	6

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

-4.1 %

Net profit / revenue

Return on equity (ROE)

-8.1 %

Net profit / equity

Return on assets (ROA)

-5.7 %

Net profit / assets

Equity ratio

70.2 %

Equity / assets

Debt ratio

29.8 %

Liabilities / assets

Current ratio

2.94

Current assets / current liabilities

Revenue per employee

22 042 €

Revenue / average full-time employees

Labour cost per employee per month

379 €

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	29 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	3 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Urmas Laanaru
Board member · since 19 Nov 1997

Right of representation

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

Owners

Urmas Laanaru
Natural person · 35 200 €

88%
Heino Laanaru
Natural person · 4 800 €

12%

Beneficial owners

Urmas Laanaru
Direct ownership · since 22 Oct 2018

Founders and other persons

Asko Ernist
Founder · 1 600 € · 19 Nov 1997
Heikki Puhk
Founder · 1 600 € · 19 Nov 1997
Heino Laanaru
Founder · 1 200 € · 19 Nov 1997
Urmas Laanaru
Founder · 1 600 € · 19 Nov 1997
Express investments Limited
Founder · 4 000 € · 19 Nov 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

32121Manufacture of jewellery and related articles Main

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10020275 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10020275 / 8 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10020275 / 7 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10020275 / 6 14 Sep 2016	Amendment entry	In force 14 Sep 2016	PDF
Ä 10020275 / 5 6 Apr 2015	Amendment under Commercial Code § 525 (2)	In force 6 Apr 2015	PDF
Ä 20275 / 4 3 Dec 2008	Deletion of activities from the registry card	In force 19 Dec 2008	PDF

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

osaühing Halju Kullassepad

Position in the industry Other manufacturing · EMTAK 32

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 6