Dr. O. Puuste Kosmeetika Osaühing

Active Registry code 10333145 OÜ Tallinn Registered 2 Dec 1997

Dr. O. Puuste Kosmeetika Osaühing is a OÜ based in Tallinn, registry code 10333145, status: active. Main activity: Wholesale of perfume and cosmetics. According to EMTA, turnover for Q3 2026 was €85 869 with 3 employees.

Turnover

85 869 €

↓ 27.2% vs Q2 2026

State taxes

17 103 €

↓ 13.1% vs Q2 2026

Labour taxes

4 821 €

↓ 1.6% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

Turnover · Q3 2026 85 869 €

above 56% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 1 607 €

above 40% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 301 314 €

above 68% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 19.5 %

above 83% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 85 869 € · −27.2% vs Q2 2026 · industry median 60 065 € · above 56% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 1 607 € · −1.6% vs Q2 2026 · industry median 2 104 € · above 40% of the industry

Company
Industry median

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

Employees Q3 2026: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 17 103 € · −13.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	85 869	17 103	4 821	3
Q2 2026	117 944	19 675	4 899	3
Q1 2026	89 369	20 284	4 418	3
Q4 2025	147 262	24 369	2 821	3
Q3 2025	89 359	19 481	6 730	1
Q2 2025	133 768	23 697	7 807	2
Q1 2025	92 296	29 307	8 896	3
Q4 2024	177 829	28 983	7 282	3
Q3 2024	70 651	16 723	7 020	3
Q2 2024	99 797	21 322	7 304	3
Q1 2024	160 173	28 605	8 484	3
Q4 2023	188 331	28 630	7 043	3
Q3 2023	133 966	16 842	6 132	3
Q2 2023	125 635	21 004	6 665	3
Q1 2023	115 823	25 995	8 195	3
Q4 2022	217 704	29 745	6 428	3
Q3 2022	100 457	18 043	6 428	3
Q2 2022	137 203	18 399	6 598	3
Q1 2022	139 483	26 214	7 125	3

Labour taxes per employee per month

536 €

Turnover per employee in the quarter

28 623 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 301 314 € · −16.4% vs 2024 · industry median 63 691 € · above 68% of the industry

Company
Industry median

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

Net profit, € 2025: 58 669 € · +6.5% vs 2024 · industry median 127 € · above 85% of the industry

Company
Industry median

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

Net profit margin, % 2025: 19.5 % · +4.2 pp vs the year before · industry median 2.7 % · above 83% of the industry

Company
Industry median

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

Assets, € thousand 2025: 655 611 € · +4.4% vs 2024

Equity, € thousand 2025: 552 471 € · +8.6% vs 2024

Employees 2025: 2 · −33.3% vs 2024 · industry median 2 · above 45% of the industry

Company
Industry median

Industry: Wholesale 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	301 314	58 669	60 440	655 611	552 471	2
2024	360 524	55 080	76 259	627 825	508 802	3
2023	405 674	56 860	71 552	621 895	473 722	3
2022	404 623	64 517	69 426	632 340	446 861	3
2021	395 670	71 870	60 342	586 218	442 344	3
2020	388 086	61 797	51 677	451 625	390 474	3
2019	445 242	65 315	67 688	417 277	358 676	4
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	7
2014	—	—	—	—	—	9
2013	—	—	—	—	—	9
2012	—	—	—	—	—	9
2011	—	—	—	—	—	9
2010	—	—	—	—	—	10
2009	—	—	—	—	—	10
2008	—	—	—	—	—	11
2007	—	—	—	—	—	5
2006	—	—	—	—	—	4
2005	—	—	—	—	—	7
2004	—	—	—	—	—	6
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
2000	—	—	—	—	—	4
1999	—	—	—	—	—	4
1998	—	—	—	—	—	4

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

18.0 %

Net profit / revenue

Return on equity (ROE)

10.6 %

Net profit / equity

Return on assets (ROA)

8.9 %

Net profit / assets

Equity ratio

84.3 %

Equity / assets

Debt ratio

15.7 %

Liabilities / assets

Current ratio

3.80

Current assets / current liabilities

Revenue per employee

162 552 €

Revenue / average full-time employees

Labour cost per employee per month

2 518 €

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	26 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	12 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	19 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	19 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Heino Puuste
Board member · since 2 Dec 1997
Oksana Puuste
Board member · since 2 Dec 1997

Right of representation

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

Owners

Oksana Puuste
Natural person · 1 534 €

60.02%
Heino Puuste
Natural person · 1 022 €

39.98%

Beneficial owners

Heino Puuste
Direct ownership · since 23 Oct 2018
Oksana Puuste
Direct ownership · since 23 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

46451Wholesale of perfume and cosmetics Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10021145 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10021145 / 9 17 Aug 2021	Amendment under Commercial Code § 525 (2)		In force 17 Aug 2021	PDF
Ä 10021145 / 8 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10021145 / 7 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10021145 / 6 12 Sep 2016	Amendment entry		In force 12 Sep 2016	PDF
Ä 10021145 / 5 4 Jan 2011	Amendment entry		In force 4 Jan 2011	PDF
Ä 10021145 / M1 22 Dec 2010	Ruling to eliminate deficiencies	24 Jan 2011	In force 22 Dec 2010	PDF
Ä 21145 / 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

Dr. O. Puuste Kosmeetika Osaühing

Position in the industry Wholesale trade · EMTAK 46

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 8