osaühing KUPAS
Active Registry code 10476815
OÜ Panga küla Registered 20 Jul 1998
osaühing KUPAS is a OÜ based in Panga küla, registry code 10476815, status: active. Main activity: Growing of cereals, other than rice, leguminous crops and oil seeds. According to EMTA, turnover for Q3 2026 was €76 634 with 1 employees.
Turnover
76 634 €
↑ 381.7% vs Q2 2026
State taxes
0 €
↓ 100.0% vs Q2 2026
Labour taxes
5 491 €
↑ 11.0% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 76 634 €above 77% of companiesindustry median 15 366 € · companies in the industry: 3 793
- Labour taxes per employee 5 491 €above 98% of companiesindustry median 1 296 € · companies in the industry: 1 998
- Revenue · 2025 192 478 €above 85% of companiesindustry median 10 955 € · companies in the industry: 5 062
- Net profit margin · 2025 34.3 %above 72% of companiesindustry median 10.0 % · companies in the industry: 3 757
Taxes and turnover
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 76 634 | — | 5 491 | 1 |
| Q2 2026 | 15 910 | 5 210 | 4 946 | 1 |
| Q1 2026 | 10 967 | — | 8 267 | 1 |
| Q4 2025 | 19 339 | 254 | 4 677 | 1 |
| Q3 2025 | 311 098 | 12 765 | 4 677 | 1 |
| Q2 2025 | 113 924 | 4 976 | 4 279 | 1 |
| Q1 2025 | 16 406 | 10 142 | 8 475 | 1 |
| Q4 2024 | 36 434 | 9 153 | 7 566 | 1 |
| Q3 2024 | 79 256 | 6 168 | 6 607 | 2 |
| Q2 2024 | 25 774 | 8 765 | 7 648 | 2 |
| Q1 2024 | 999 | 14 219 | 9 844 | 2 |
| Q4 2023 | 17 499 | — | 4 117 | 2 |
| Q3 2023 | 16 742 | 6 668 | 5 763 | 2 |
| Q2 2023 | 11 308 | — | 5 563 | 2 |
| Q1 2023 | 82 158 | 20 791 | 12 963 | 2 |
| Q4 2022 | 82 195 | 12 822 | 5 775 | 3 |
| Q3 2022 | 52 539 | 6 807 | 7 409 | 3 |
| Q2 2022 | 38 735 | 5 309 | 5 806 | 3 |
| Q1 2022 | 23 135 | 12 849 | 12 472 | 2 |
Labour taxes per employee per month
1 830 €
Turnover per employee in the quarter
76 634 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 192 478 | 66 014 | 39 941 | 1 919 361 | 1 617 555 | 1 |
| 2024 | 141 231 | 147 183 | 60 103 | 1 760 763 | 1 551 541 | 2 |
| 2023 | 90 641 | 215 771 | 61 301 | 1 587 565 | 1 404 358 | 2 |
| 2022 | 168 548 | 49 568 | 69 149 | 1 327 545 | 1 188 587 | 2 |
| 2021 | 114 215 | 45 448 | 73 838 | 1 230 697 | 1 139 019 | 2 |
| 2020 | 105 477 | 51 655 | 43 388 | 1 199 441 | 1 093 571 | 2 |
| 2019 | 103 137 | 97 970 | 37 685 | 1 218 481 | 1 041 916 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 3 |
| 2015 | — | — | — | — | — | 3 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 2 |
| 2011 | — | — | — | — | — | 2 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 2 |
| 2007 | — | — | — | — | — | 2 |
| 2006 | — | — | — | — | — | 2 |
| 2005 | — | — | — | — | — | 2 |
| 2004 | — | — | — | — | — | 1 |
| 2003 | — | — | — | — | — | 2 |
| 2002 | — | — | — | — | — | 2 |
| 2001 | — | — | — | — | — | 2 |
| 2000 | — | — | — | — | — | 2 |
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
34.3 %
Net profit / revenue
Return on equity (ROE)
4.1 %
Net profit / equity
Return on assets (ROA)
3.4 %
Net profit / assets
Equity ratio
84.3 %
Equity / assets
Debt ratio
15.7 %
Liabilities / assets
Current ratio
4.07
Current assets / current liabilities
Revenue per employee
192 478 €
Revenue / average full-time employees
Labour cost per employee per month
3 328 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 21 Jul 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 5 Jan 2026 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 16 Jan 2025 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 2 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 1 Dec 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 4 Aug 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 27 Jul 2021 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 2 | 120 000 EEK | Aktsiaselts SEB Eesti Ühispank | 2 Jan 2006 – in force |
Board
- Aivo KutserBoard member · since 27 Dec 2017
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Aivo KutserNatural person · 4 668 €
- Laine KoppelNatural person · 36 €
- Jalmar PõllumägiNatural person · 30 €
- Laine PõllumägiNatural person · 30 €
Beneficial owners
- Aivo KutserDirect ownership · since 4 Aug 2021
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 01111Growing of cereals, other than rice, leguminous crops and oil seeds Main
- 01421Raising of other cattle and buffaloes
- 01611Support activities for crop production
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 30026886 / 13 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 30026886 / 12 21 Dec 2022 |
Amendment entry | In force 21 Dec 2022 |
||
| Ä 30026886 / M10 8 Dec 2022 |
Ruling to eliminate deficiencies | 22 Dec 2022 | Deficiencies eliminated 21 Dec 2022 |
|
| Ä 30026886 / 11 25 Feb 2021 |
Amendment entry | In force 25 Feb 2021 |
||
| Ä 30026886 / M9 19 Mar 2018 |
Warning of deletion from the register: annual report not filed | 19 Sep 2018 | Deficiencies eliminated 27 Mar 2018 |
|
| Ä 30026886 / 10 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 30026886 / 9 27 Dec 2017 |
Amendment entry | In force 27 Dec 2017 |
||
| Ä 30026886 / 8 19 Dec 2017 |
Amendment entry | In force 19 Dec 2017 |
||
| Ä 30026886 / 7 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 30026886 / M8 21 Nov 2017 |
Ruling to eliminate deficiencies | 5 Jan 2018 | Deficiencies eliminated 25 Dec 2017 |
|
| Ä 30026886 / M7 30 Oct 2017 |
Ruling to eliminate deficiencies | 13 Nov 2017 | Deficiencies eliminated 25 Dec 2017 |
|
| Ä 30026886 / 6 14 Oct 2016 |
Amendment entry | In force 14 Oct 2016 |
||
| Ä 26886 / 5 28 Sep 2009 |
Deletion of activities from the registry card | In force 28 Sep 2009 |
||
| Ä 26886 / M6 18 Dec 2007 |
Warning of a fine: deficiencies in the annual report | 20 Jan 2008 | Deficiencies eliminated 13 Feb 2008 |
|
| Ä 26886 / M5 22 Oct 2007 |
Fine for not filing the report | 4 Nov 2007 | In force 25 Oct 2007 |
|
| Ä 26886 / 4 21 Sep 2007 |
Entry made by the register on its own initiative | In force 21 Sep 2007 |
||
| Ä 26886 / 3 21 Sep 2007 |
Amendment entry | In force 21 Sep 2007 |
||
| Ä 26886 / 2 10 Aug 2007 |
Amendment entry | In force 10 Aug 2007 |
||
| Ä 26886 / M4 1 Aug 2007 |
Ruling to eliminate deficiencies (to be served) | Deficiencies eliminated 1 Aug 2007 |
||
| Ä 26886 / M3 18 Dec 2006 |
Warning of a fine: deficiencies in the annual report | 18 Jan 2007 | In force 27 Dec 2006 |
|
| Ä 26886 / M2 4 Dec 2006 |
Fine for not filing the report | 17 Dec 2006 | In force 7 Dec 2006 |
|
| Ä 26886 / M1 4 Dec 2006 |
Fine for not filing the report | 17 Dec 2006 | In force 7 Dec 2006 |
|
| Ä 26886 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 26818 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 80954 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 26887 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 80954 / 2 2 Dec 2005 |
Compliance with Commercial Code § 33 (7.1) | In force | ||
| K 80954 18 Jun 2004 |
Commercial pledge entered | In force | ||
| Ä 26818 / 2 1 Mar 2004 |
Amendment entry | In force | ||
| Ä 26818 / M2 22 Jan 2004 |
Ruling to eliminate deficiencies (to be served) | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data