KF Foto Osaühing

Active Registry code 10358760 OÜ Vändra alev Registered 20 Jan 1998

KF Foto Osaühing is a OÜ based in Vändra alev, registry code 10358760, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €9 272 with 1 employees.

Turnover

9 272 €

↓ 6.7% vs Q2 2026

State taxes

7 836 €

↑ 7.3% vs Q2 2026

Labour taxes

3 740 €

↑ 11.7% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 9 272 €

above 49% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 740 €

above 91% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 46 859 €

above 83% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 23.7 %

above 60% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 9 272 € · −6.7% vs Q2 2026 · industry median 9 740 € · above 49% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 740 € · +11.7% vs Q2 2026 · industry median 1 122 € · above 91% of the industry

Company
Industry median

Industry: Legal and accounting activities (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: 7 836 € · +7.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	9 272	7 836	3 740	1
Q2 2026	9 942	7 300	3 348	1
Q1 2026	14 697	7 030	3 627	1
Q4 2025	14 567	6 478	3 069	1
Q3 2025	10 157	6 190	4 033	1
Q2 2025	9 523	4 532	2 678	1
Q1 2025	12 030	8 098	3 288	1
Q4 2024	11 049	5 023	2 690	1
Q3 2024	8 864	6 536	2 966	1
Q2 2024	9 934	4 526	2 404	1
Q1 2024	11 019	4 576	2 376	1
Q4 2023	7 590	3 925	2 480	1
Q3 2023	7 390	3 903	2 513	1
Q2 2023	7 357	3 131	1 863	1
Q1 2023	13 000	5 247	2 811	1
Q4 2022	7 848	4 082	2 625	1
Q3 2022	7 310	2 471	1 163	1
Q2 2022	7 130	6 674	2 968	1
Q1 2022	7 615	4 188	2 744	1

Labour taxes per employee per month

1 247 €

Turnover per employee in the quarter

9 272 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 46 859 € · +21.4% vs 2024 · industry median 12 784 € · above 83% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 11 117 € · +52.8% vs 2024 · industry median 1 062 € · above 82% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 23.7 % · +4.9 pp vs the year before · industry median 14.8 % · above 60% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 28 004 € · +14.2% vs 2024

Equity, € 2025: 20 731 € · +17.7% vs 2024

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

Company
Industry median

Industry: Legal and accounting 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	46 859	11 117	31 602	28 004	20 731	1
2024	38 590	7 277	28 066	24 515	17 614	1
2023	31 978	6 055	22 882	24 244	18 337	1
2022	36 485	7 477	24 549	19 946	12 282	1
2021	28 608	5 161	21 975	19 995	14 804	1
2020	23 214	3 965	16 626	13 267	9 643	1
2019	24 009	5 321	15 931	13 319	8 678	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	1
2004	—	—	—	—	—	1
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	3
2000	—	—	—	—	—	1
1999	—	—	—	—	—	1

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

23.7 %

Net profit / revenue

Return on equity (ROE)

53.6 %

Net profit / equity

Return on assets (ROA)

39.7 %

Net profit / assets

Equity ratio

74.0 %

Equity / assets

Debt ratio

26.0 %

Liabilities / assets

Current ratio

3.77

Current assets / current liabilities

Revenue per employee

46 859 €

Revenue / average full-time employees

Labour cost per employee per month

2 634 €

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	28 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	20 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	9 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	8 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	12 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	12 Feb 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	22 Feb 2020	Company’s own	e-Äriregister

Board

Jaan Koppel
Board member · since 20 Jan 1998

Right of representation

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

Owners

Jaan Koppel
Natural person · 2 500 €

100%

Beneficial owners

Jaan Koppel
Direct ownership · since 24 Sep 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
74121Graphic design and visual communication activities

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30007905 / 9 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30007905 / 8 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30007905 / 7 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 30007905 / 6 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30007905 / 5 5 Dec 2011	Amendment entry		In force 5 Dec 2011	PDF
Ä 30007905 / M3 2 Dec 2011	Ruling to eliminate deficiencies	3 Dec 2012	In force 2 Dec 2011	PDF
Ä 7905 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF

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