osaühing Kit-Cut

Active Registry code 10340837 OÜ Pärnu linn Registered 18 Dec 1997

osaühing Kit-Cut is a OÜ based in Pärnu linn, registry code 10340837, status: active. Main activity: Other education n.e.c.. According to EMTA, turnover for Q3 2026 was €1 451 with employees.

Turnover

1 451 €

↓ 45.8% vs Q2 2026

State taxes

—

Labour taxes

—

Employees

—

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

Position in the industry Education · EMTAK 85

Turnover · Q3 2026 1 451 €

above 18% of companies

industry median 8 170 € · companies in the industry: 1 274
Revenue · 2025 8 238 €

above 64% of companies

industry median 2 265 € · companies in the industry: 7 180
Net profit margin · 2025 -3.9 %

above 25% of companies

industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 1 451 € · −45.8% vs Q2 2026 · industry median 8 170 € · above 18% of the industry

Company
Industry median

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

State taxes, € Q2 2026: 51 €

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 451	—	—	—
Q2 2026	2 676	51	—	—
Q1 2026	770	—	—	—
Q4 2025	1 020	—	—	—
Q3 2025	70	—	—	—
Q2 2025	1 833	—	—	—
Q1 2025	3 773	447	—	—
Q4 2024	1 530	—	—	—
Q3 2024	2 730	—	—	—
Q2 2024	1 440	—	—	—
Q1 2024	2 432	92	—	—
Q4 2023	3 710	75	—	—
Q3 2023	5 170	408	—	—
Q2 2023	3 825	—	—	—
Q1 2023	2 576	143	—	—
Q4 2022	3 890	263	—	—
Q3 2022	1 805	39	—	—
Q2 2022	2 783	102	—	—
Q1 2022	2 976	13	—	—

Financials by year

2016 – 2025

Revenue, € 2025: 8 238 € · −30.3% vs 2024 · industry median 2 265 € · above 64% of the industry

Company
Industry median

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

Net profit, € 2025: -320 € · −10 566.7% vs 2024 · industry median 136 € · above 26% of the industry

Company
Industry median

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

Net profit margin, % 2025: -3.9 % · −3.9 pp vs the year before · industry median 6.7 % · above 25% of the industry

Company
Industry median

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

Assets, € 2025: 1 999 € · −9.9% vs 2024

Equity, € 2025: 1 801 € · −15.1% vs 2024

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

Company
Industry median

Industry: Education (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	8 238	-320	0	1 999	1 801	1
2024	11 812	-3	0	2 219	2 121	1
2023	12 955	-523	0	2 343	2 124	1
2022	13 796	255	0	2 766	2 647	1
2021	14 571	649	0	2 605	2 392	1
2020	13 597	-783	0	1 795	1 743	1
2019	20 850	-479	1 080	4 949	2 526	1
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	1
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	1
2004	—	—	—	—	—	4
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
2000	—	—	—	—	—	5
1999	—	—	—	—	—	6
1998	—	—	—	—	—	4
1997	—	—	—	—	—	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

-3.9 %

Net profit / revenue

Return on equity (ROE)

-17.8 %

Net profit / equity

Return on assets (ROA)

-16.0 %

Net profit / assets

Equity ratio

90.1 %

Equity / assets

Debt ratio

9.9 %

Liabilities / assets

Current ratio

9.71

Current assets / current liabilities

Revenue per employee

8 238 €

Revenue / average full-time employees

Labour cost per employee per month

0 €

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	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 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	25 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 Jun 2020	Company’s own	e-Äriregister

Board

Sulev Saarna
Board member · since 18 Dec 1997

Right of representation

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

Owners

Sulev Saarna
Natural person · 46 000 €

100%

Beneficial owners

Sulev Saarna
Direct ownership · since 26 Sep 2018

Founders and other persons

No other persons.

Activities (EMTAK)

85599Other education n.e.c. Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30008374 / 8 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30008374 / 7 13 Oct 2020	Amendment entry		In force 13 Oct 2020	PDF
Ä 30008374 / 6 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30008374 / 5 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 30008374 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 8374 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 8374 / M1 6 Sep 2006	Warning of a fine: deficiencies in the annual report	9 Oct 2006	In force 8 Sep 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data