Osaühing Matti & Puit

Active Registry code 10658166 OÜ Libatse küla Registered 11 May 2000

Osaühing Matti & Puit is a OÜ based in Libatse küla, registry code 10658166, status: active. Main activity: Manufacture of furniture, except mattresses. According to EMTA, turnover for Q3 2026 was €44 766 with 2 employees.

Turnover

44 766 €

↓ 15.7% vs Q2 2026

State taxes

6 307 €

↓ 39.3% vs Q2 2026

Labour taxes

2 615 €

↓ 13.6% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Manufacture of furniture · EMTAK 31

Turnover · Q3 2026 44 766 €

above 58% of companies

industry median 30 440 € · companies in the industry: 721
Labour taxes per employee 1 308 €

above 46% of companies

industry median 1 400 € · companies in the industry: 606
Revenue · 2025 133 940 €

above 65% of companies

industry median 50 390 € · companies in the industry: 970
Net profit margin · 2025 -25.7 %

above 8% of companies

industry median 1.1 % · companies in the industry: 795

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 44 766 € · −15.7% vs Q2 2026 · industry median 30 440 € · above 58% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 1 308 € · −13.6% vs Q2 2026 · industry median 1 400 € · above 46% of the industry

Company
Industry median

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

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 6 307 € · −39.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	44 766	6 307	2 615	2
Q2 2026	53 124	10 391	3 026	2
Q1 2026	26 897	5 881	3 896	3
Q4 2025	26 423	4 761	3 990	3
Q3 2025	31 255	8 674	3 990	3
Q2 2025	27 157	5 978	3 990	3
Q1 2025	53 447	6 715	3 686	3
Q4 2024	37 330	5 320	3 077	3
Q3 2024	22 940	6 576	3 077	3
Q2 2024	30 370	3 940	3 077	3
Q1 2024	29 426	5 142	3 077	3
Q4 2023	39 768	5 943	3 077	3
Q3 2023	36 483	4 605	3 077	3
Q2 2023	47 683	7 793	3 077	3
Q1 2023	33 308	6 065	2 925	3
Q4 2022	40 945	6 405	2 954	3
Q3 2022	29 930	2 903	2 954	3
Q2 2022	50 067	5 889	2 954	3
Q1 2022	37 325	4 763	2 771	3

Labour taxes per employee per month

436 €

Turnover per employee in the quarter

22 383 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 133 940 € · +15.2% vs 2024 · industry median 50 390 € · above 65% of the industry

Company
Industry median

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

Net profit, € 2025: -34 402 € · −72.9% vs 2024 · industry median 124 € · above 6% of the industry

Company
Industry median

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

Net profit margin, % 2025: -25.7 % · −8.6 pp vs the year before · industry median 1.1 % · above 8% of the industry

Company
Industry median

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

Assets, € 2025: 43 403 € · −26.1% vs 2024

Equity, € 2025: 17 004 € · −66.9% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 2 · above 60% of the industry

Company
Industry median

Industry: Manufacture of furniture (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	133 940	-34 402	49 180	43 403	17 004	3
2024	116 257	-19 896	40 945	58 706	51 406	3
2023	153 979	-5 930	40 730	75 141	71 302	3
2022	153 295	3 761	36 664	81 788	77 232	3
2021	165 422	8 228	34 723	79 223	73 471	3
2020	138 425	10 455	37 134	68 917	65 243	3
2019	161 087	33 375	28 247	57 349	54 788	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	2
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	4
2008	—	—	—	—	—	5
2007	—	—	—	—	—	4
2006	—	—	—	—	—	3
2005	—	—	—	—	—	7
2004	—	—	—	—	—	6
2002	—	—	—	—	—	6
2001	—	—	—	—	—	6
2000	—	—	—	—	—	6

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

-25.7 %

Net profit / revenue

Return on equity (ROE)

-202.3 %

Net profit / equity

Return on assets (ROA)

-79.3 %

Net profit / assets

Equity ratio

39.2 %

Equity / assets

Debt ratio

60.8 %

Liabilities / assets

Current ratio

0.29

Current assets / current liabilities

Revenue per employee

44 647 €

Revenue / average full-time employees

Labour cost per employee per month

1 366 €

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	25 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	19 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	4 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	12 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	6 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	7 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	20 Apr 2020	Company’s own	e-Äriregister

Board

Matti Lempu
Board member · since 11 May 2000

Right of representation

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

Owners

Matti Lempu
Natural person · 2 556 €

100%

Beneficial owners

Matti Lempu
Direct ownership · since 18 Oct 2018

Founders and other persons

Matti Lempu
Founder · 40 000 € · 11 May 2000

Activities (EMTAK)

31001Manufacture of furniture, except mattresses Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30013806 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 30013806 / 7 6 Jan 2020	Amendment entry	In force 6 Jan 2020	PDF
Ä 30013806 / 6 28 Jan 2019	Amendment under Commercial Code § 525 (2)	In force 28 Jan 2019	PDF
Ä 30013806 / 5 8 Feb 2018	Amendment entry	In force 8 Feb 2018	PDF
Ä 30013806 / 4 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30013806 / 3 19 May 2011	Amendment entry	In force 19 May 2011	PDF
Ä 13806 / 2 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