osaühing KULLAPUU GRUPP

Active Registry code 10563862 OÜ Tartu linn Registered 22 Jun 1999

osaühing KULLAPUU GRUPP is a OÜ based in Tartu linn, registry code 10563862, status: active. Main activity: Wholesale of stationery, books, magazines and newspapers. According to EMTA, turnover for Q3 2026 was €44 339 with 1 employees.

Turnover

44 339 €

↑ 19.3% vs Q2 2026

State taxes

1 895 €

↓ 12.9% vs Q2 2026

Labour taxes

201 €

↑ 0.0% 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 44 339 €

above 45% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 201 €

above 2% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 145 960 €

above 60% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 19.0 %

above 83% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 44 339 € · +19.3% vs Q2 2026 · industry median 60 065 € · 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.

Labour taxes per employee, € Q3 2026: 201 € · +0.0% vs Q2 2026 · industry median 2 104 € · above 2% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 895 € · −12.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	44 339	1 895	201	1
Q2 2026	37 163	2 176	201	1
Q1 2026	38 847	3 408	233	1
Q4 2025	39 902	1 262	18	1
Q3 2025	34 290	2 631	105	1
Q2 2025	37 156	3 095	297	1
Q1 2025	38 365	3 814	72	1
Q4 2024	36 834	1 998	135	1
Q3 2024	27 196	1 144	377	1
Q2 2024	31 966	1 286	377	1
Q1 2024	39 449	592	345	1
Q4 2023	28 506	637	282	1
Q3 2023	19 421	867	282	1
Q2 2023	28 726	966	282	1
Q1 2023	29 163	1 138	16	1
Q4 2022	27 430	731	—	1
Q3 2022	26 491	831	47	1
Q2 2022	19 307	554	58	1
Q1 2022	24 073	399	31	1

Labour taxes per employee per month

67 €

Turnover per employee in the quarter

44 339 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 145 960 € · +14.5% vs 2024 · industry median 63 691 € · above 60% 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: 27 726 € · +35.8% vs 2024 · industry median 127 € · above 79% 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: 19.0 % · +3.0 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: 269 378 € · +104.4% vs 2024

Equity, € thousand 2025: 146 693 € · +23.3% vs 2024

Employees 2025: 0 · industry median 2 · above 2% 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	145 960	27 726	6 667	269 378	146 693	0
2024	127 516	20 418	9 285	131 804	118 967	0
2023	115 711	24 620	9 201	124 206	98 549	0
2022	98 240	16 723	3 806	83 706	73 929	0
2021	93 478	5 939	6 314	67 174	57 206	0
2020	67 911	4 919	6 454	60 495	51 267	0
2019	71 778	5 175	3 747	54 041	46 348	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	0
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2005	—	—	—	—	—	2
2004	—	—	—	—	—	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

19.0 %

Net profit / revenue

Return on equity (ROE)

18.9 %

Net profit / equity

Return on assets (ROA)

10.3 %

Net profit / assets

Equity ratio

54.5 %

Equity / assets

Debt ratio

45.5 %

Liabilities / assets

Current ratio

1.36

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	14 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Feb 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	20 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	12 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	11 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	20 Apr 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	16 Jun 2020	Company’s own	e-Äriregister

Board

Tiiu Reiljan
Board member · since 30 Jun 2010

Right of representation

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

Owners

Tiiu Reiljan
Natural person · 2 556 €

100%

Beneficial owners

Tiiu Reiljan
Direct ownership · since 26 Oct 2018

Founders and other persons

Vaike Rikka
Founder · 10 000 € · 22 Jun 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

46491Wholesale of stationery, books, magazines and newspapers Main
68201Rental and operating of own or leased real estate

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20015746 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20015746 / M3 26 Oct 2018	Procedural ruling	25 Nov 2018	In force 26 Oct 2018	PDF
Ä 20015746 / 9 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20015746 / 8 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 20015746 / 7 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20015746 / 6 27 Mar 2012	Amendment entry		In force 27 Mar 2012	PDF
Ä 20015746 / M2 1 Jan 2012	Ruling to eliminate deficiencies	1 Mar 2012	In force 1 Jan 2012	PDF
Ä 20015746 / 5 30 Jun 2010	Amendment entry		In force 30 Jun 2010	PDF
Ä 15746 / 4 17 Dec 2008	Entry refused: deficiencies not eliminated		In force 8 Jan 2009	PDF
Ä 15746 / 3 17 Dec 2008	Deletion of activities from the registry card		In force 17 Dec 2008	PDF
Ä 15746 / M1 6 Nov 2008	Ruling to eliminate deficiencies (to be served)	11 Dec 2008	In force 11 Nov 2008	PDF

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

osaühing KULLAPUU GRUPP

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 11