Osaühing Hepmet

Active Registry code 10742961 OÜ Viljandi linn Registered 26 Apr 2001
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Osaühing Hepmet is a OÜ based in Viljandi linn, registry code 10742961, status: active. Main activity: Machining of metals. According to EMTA, turnover for Q3 2026 was €106 467 with 9 employees.

Turnover
106 467 €
↓ 11.5% vs Q2 2026
State taxes
19 096 €
↑ 9.1% vs Q2 2026
Labour taxes
20 594 €
↑ 8.4% vs Q2 2026
Employees
9
+1 vs Q2 2026

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

Position in the industry Manufacture of fabricated metal products, except machinery and equipment · EMTAK 25

  • Turnover · Q3 2026 106 467 €
    industry median 54 051 € · companies in the industry: 1 358
  • Labour taxes per employee 2 288 €
    industry median 1 944 € · companies in the industry: 1 121
  • Revenue · 2025 394 280 €
    industry median 71 144 € · companies in the industry: 1 712
  • Net profit margin · 2025 -0.2 %
    industry median 3.4 % · companies in the industry: 1 414

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 106 467 € · −11.5% vs Q2 2026 · industry median 54 051 € · above 62% of the industry
050100150Q4 2023 Company: 132 432 € Industry median: 47 931 €Q4·23Q1 2024 Company: 93 884 € Industry median: 39 673 €Q2 2024 Company: 105 129 € Industry median: 43 108 €Q2·24Q3 2024 Company: 89 767 € Industry median: 46 432 €Q4 2024 Company: 112 697 € Industry median: 49 785 €Q4·24Q1 2025 Company: 94 071 € Industry median: 42 425 €Q2 2025 Company: 112 271 € Industry median: 50 007 €Q2·25Q3 2025 Company: 87 746 € Industry median: 48 528 €Q4 2025 Company: 133 430 € Industry median: 53 452 €Q4·25Q1 2026 Company: 100 231 € Industry median: 45 198 €Q2 2026 Company: 120 289 € Industry median: 54 700 €Q2·26Q3 2026 Company: 106 467 € Industry median: 54 051 €Q3·26050100150Q4 2024 Company: 112 697 € Industry median: 49 785 €Q1 2025 Company: 94 071 € Industry median: 42 425 €Q1·25Q2 2025 Company: 112 271 € Industry median: 50 007 €Q3 2025 Company: 87 746 € Industry median: 48 528 €Q3·25Q4 2025 Company: 133 430 € Industry median: 53 452 €Q1 2026 Company: 100 231 € Industry median: 45 198 €Q1·26Q2 2026 Company: 120 289 € Industry median: 54 700 €Q3 2026 Company: 106 467 € Industry median: 54 051 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 288 € · −3.6% vs Q2 2026 · industry median 1 944 € · above 58% of the industry
01 0002 0003 000Q4 2023 Company: 1 936 € Industry median: 1 751 €Q4·23Q1 2024 Company: 2 086 € Industry median: 1 757 €Q2 2024 Company: 2 025 € Industry median: 1 735 €Q2·24Q3 2024 Company: 1 949 € Industry median: 1 864 €Q4 2024 Company: 1 937 € Industry median: 1 892 €Q4·24Q1 2025 Company: 2 543 € Industry median: 1 847 €Q2 2025 Company: 2 557 € Industry median: 1 858 €Q2·25Q3 2025 Company: 2 663 € Industry median: 1 902 €Q4 2025 Company: 2 577 € Industry median: 2 028 €Q4·25Q1 2026 Company: 2 374 € Industry median: 1 906 €Q2 2026 Company: 2 375 € Industry median: 1 845 €Q2·26Q3 2026 Company: 2 288 € Industry median: 1 944 €Q3·2601 0002 0003 000Q4 2024 Company: 1 937 € Industry median: 1 892 €Q1 2025 Company: 2 543 € Industry median: 1 847 €Q1·25Q2 2025 Company: 2 557 € Industry median: 1 858 €Q3 2025 Company: 2 663 € Industry median: 1 902 €Q3·25Q4 2025 Company: 2 577 € Industry median: 2 028 €Q1 2026 Company: 2 374 € Industry median: 1 906 €Q1·26Q2 2026 Company: 2 375 € Industry median: 1 845 €Q3 2026 Company: 2 288 € Industry median: 1 944 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 9 · +12.5% vs Q2 2026
0246810Q4 2023 Company: 8Q4·23Q1 2024 Company: 8Q2 2024 Company: 8Q2·24Q3 2024 Company: 9Q4 2024 Company: 9Q4·24Q1 2025 Company: 7Q2 2025 Company: 7Q2·25Q3 2025 Company: 7Q4 2025 Company: 7Q4·25Q1 2026 Company: 7Q2 2026 Company: 8Q2·26Q3 2026 Company: 9Q3·260246810Q4 2024 Company: 9Q1 2025 Company: 7Q1·25Q2 2025 Company: 7Q3 2025 Company: 7Q3·25Q4 2025 Company: 7Q1 2026 Company: 7Q1·26Q2 2026 Company: 8Q3 2026 Company: 9Q3·26
State taxes, € Q3 2026: 19 096 € · +9.1% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 16 695 €Q4·23Q1 2024 Company: 16 549 €Q2 2024 Company: 16 511 €Q2·24Q3 2024 Company: 18 938 €Q4 2024 Company: 16 408 €Q4·24Q1 2025 Company: 16 651 €Q2 2025 Company: 16 840 €Q2·25Q3 2025 Company: 17 142 €Q4 2025 Company: 19 137 €Q4·25Q1 2026 Company: 15 494 €Q2 2026 Company: 17 497 €Q2·26Q3 2026 Company: 19 096 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 16 408 €Q1 2025 Company: 16 651 €Q1·25Q2 2025 Company: 16 840 €Q3 2025 Company: 17 142 €Q3·25Q4 2025 Company: 19 137 €Q1 2026 Company: 15 494 €Q1·26Q2 2026 Company: 17 497 €Q3 2026 Company: 19 096 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 106 467 19 096 20 594 9
Q2 2026 120 289 17 497 18 999 8
Q1 2026 100 231 15 494 16 620 7
Q4 2025 133 430 19 137 18 036 7
Q3 2025 87 746 17 142 18 639 7
Q2 2025 112 271 16 840 17 902 7
Q1 2025 94 071 16 651 17 800 7
Q4 2024 112 697 16 408 17 429 9
Q3 2024 89 767 18 938 17 537 9
Q2 2024 105 129 16 511 16 203 8
Q1 2024 93 884 16 549 16 684 8
Q4 2023 132 432 16 695 15 485 8
Q3 2023 90 034 23 613 23 203 8
Q2 2023 104 058 19 838 20 581 7
Q1 2023 108 037 12 807 13 493 7
Q4 2022 128 058 11 977 12 687 8
Q3 2022 97 022 14 109 13 117 8
Q2 2022 101 949 10 279 10 917 8
Q1 2022 89 503 13 879 14 713 8
Labour taxes per employee per month
763 €
Turnover per employee in the quarter
11 830 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 394 280 € · +3.3% vs 2024 · industry median 71 144 € · above 73% of the industry
01002003004002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 256 761 € Industry median: 87 578 €20192020 Company: 291 660 € Industry median: 80 652 €20202021 Company: 360 910 € Industry median: 85 610 €20212022 Company: 388 773 € Industry median: 84 505 €20222023 Company: 395 177 € Industry median: 79 655 €20232024 Company: 381 702 € Industry median: 75 081 €20242025 Company: 394 280 € Industry median: 71 144 €202501002003004002018 Company: — Industry median: —2019 Company: 256 761 € Industry median: 87 578 €20192020 Company: 291 660 € Industry median: 80 652 €2021 Company: 360 910 € Industry median: 85 610 €20212022 Company: 388 773 € Industry median: 84 505 €2023 Company: 395 177 € Industry median: 79 655 €20232024 Company: 381 702 € Industry median: 75 081 €2025 Company: 394 280 € Industry median: 71 144 €2025
  • Company
  • Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -855 € · +77.8% vs 2024 · industry median 904 € · above 25% of the industry
-50 000-40 000-30 000-20 000-10 000010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -9 796 € Industry median: 3 345 €20192020 Company: 1 737 € Industry median: 1 618 €20202021 Company: -1 866 € Industry median: 2 495 €20212022 Company: -2 312 € Industry median: 3 066 €20222023 Company: -45 841 € Industry median: 1 431 €20232024 Company: -3 844 € Industry median: 714 €20242025 Company: -855 € Industry median: 904 €2025-50 000-40 000-30 000-20 000-10 000010 0002018 Company: — Industry median: —2019 Company: -9 796 € Industry median: 3 345 €20192020 Company: 1 737 € Industry median: 1 618 €2021 Company: -1 866 € Industry median: 2 495 €20212022 Company: -2 312 € Industry median: 3 066 €2023 Company: -45 841 € Industry median: 1 431 €20232024 Company: -3 844 € Industry median: 714 €2025 Company: -855 € Industry median: 904 €2025
  • Company
  • Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -0.2 % · +0.8 pp vs the year before · industry median 3.4 % · above 30% of the industry
-15-10-505102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -3.8 % Industry median: 4.9 %20192020 Company: 0.6 % Industry median: 3.7 %20202021 Company: -0.5 % Industry median: 4.4 %20212022 Company: -0.6 % Industry median: 5.1 %20222023 Company: -11.6 % Industry median: 4.2 %20232024 Company: -1.0 % Industry median: 2.9 %20242025 Company: -0.2 % Industry median: 3.4 %2025-15-10-505102018 Company: — Industry median: —2019 Company: -3.8 % Industry median: 4.9 %20192020 Company: 0.6 % Industry median: 3.7 %2021 Company: -0.5 % Industry median: 4.4 %20212022 Company: -0.6 % Industry median: 5.1 %2023 Company: -11.6 % Industry median: 4.2 %20232024 Company: -1.0 % Industry median: 2.9 %2025 Company: -0.2 % Industry median: 3.4 %2025
  • Company
  • Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 281 054 € · +1.3% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 337 210 €20192020 Company: 332 741 €20202021 Company: 325 965 €20212022 Company: 325 127 €20222023 Company: 280 552 €20232024 Company: 277 397 €20242025 Company: 281 054 €202501002003004002018 Company: —2019 Company: 337 210 €20192020 Company: 332 741 €2021 Company: 325 965 €20212022 Company: 325 127 €2023 Company: 280 552 €20232024 Company: 277 397 €2025 Company: 281 054 €2025
Equity, € thousand 2025: 246 189 € · −0.3% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 314 170 €20192020 Company: 315 907 €20202021 Company: 299 041 €20212022 Company: 296 729 €20222023 Company: 250 888 €20232024 Company: 247 045 €20242025 Company: 246 189 €202501002003004002018 Company: —2019 Company: 314 170 €20192020 Company: 315 907 €2021 Company: 299 041 €20212022 Company: 296 729 €2023 Company: 250 888 €20232024 Company: 247 045 €2025 Company: 246 189 €2025
Employees 2025: 7 · −22.2% vs 2024 · industry median 3 · above 68% of the industry
035810132016 Company: 12 Industry median: —20162017 Company: 11 Industry median: —20172018 Company: 9 Industry median: 420182019 Company: 9 Industry median: 320192020 Company: 8 Industry median: 320202021 Company: 9 Industry median: 320212022 Company: 8 Industry median: 320222023 Company: 8 Industry median: 320232024 Company: 9 Industry median: 320242025 Company: 7 Industry median: 3202502468102018 Company: 9 Industry median: 42019 Company: 9 Industry median: 320192020 Company: 8 Industry median: 32021 Company: 9 Industry median: 320212022 Company: 8 Industry median: 32023 Company: 8 Industry median: 320232024 Company: 9 Industry median: 32025 Company: 7 Industry median: 32025
  • Company
  • Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (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 394 280 -855 179 092 281 054 246 189 7
2024 381 702 -3 844 184 635 277 397 247 045 9
2023 395 177 -45 841 201 722 280 552 250 888 8
2022 388 773 -2 312 143 135 325 127 296 729 8
2021 360 910 -1 866 160 137 325 965 299 041 9
2020 291 660 1 737 144 167 332 741 315 907 8
2019 256 761 -9 796 149 410 337 210 314 170 9
2018 — — — — — 9
2017 — — — — — 11
2016 — — — — — 12
2015 — — — — — 12
2014 — — — — — 15
2013 — — — — — 16
2012 — — — — — 14
2011 — — — — — 14
2010 — — — — — 13
2009 — — — — — 9
2008 — — — — — 9
2007 — — — — — 9
2006 — — — — — 9
2005 — — — — — 9
2004 — — — — — 8
2003 — — — — — 8
2002 — — — — — 4
2001 — — — — — 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
-0.2 %
Net profit / revenue
Return on equity (ROE)
-0.3 %
Net profit / equity
Return on assets (ROA)
-0.3 %
Net profit / assets
Equity ratio
87.6 %
Equity / assets
Debt ratio
12.4 %
Liabilities / assets
Current ratio
5.24
Current assets / current liabilities
Revenue per employee
56 326 €
Revenue / average full-time employees
Labour cost per employee per month
2 132 €
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 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 6 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 6 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 16 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Apr 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 14 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Mar 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

  • Wel-Mach OY
    Legal person · 1 734 €
  • Eduard Leisner
    Natural person · 1 683 €
  • Ainar Tuvikene
    Natural person · 1 683 €

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 25531Machining of metals Main
  • 22251Processing and finishing of plastic products
Rulings
Number, date Title Deadline State Document
Ä 20033201 / 12
11 Nov 2024
Amendment entry In force
11 Nov 2024
PDF
Ä 20033201 / 11
11 Nov 2024
Amendment entry In force
11 Nov 2024
PDF
Ä 20033201 / 10
4 Nov 2024
Entry refused In force
20 Nov 2024
PDF
Ä 20033201 / 9
22 Feb 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
22 Feb 2024
PDF
Ä 20033201 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20033201 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20033201 / 6
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20033201 / 5
26 Oct 2017
Amendment entry In force
26 Oct 2017
PDF
Ä 20033201 / 4
13 Oct 2010
Amendment entry In force
13 Oct 2010
PDF
Ä 33201 / 3
28 Dec 2008
Deletion of activities from the registry card In force
28 Dec 2008
PDF
Ä 33201 / 2
30 Oct 2006
Amendment entry In force
30 Oct 2006
PDF
Ä 33201
2 Jan 2006
Change of registry district Confirmed
2 Jan 2006
PDF
Ä 15336 / 2
2 Jan 2006
Change of registry district Confirmed
2 Jan 2006
PDF

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