Osaühing FirstPartner

Active Registry code 10824340 OÜ Kiviõli linn Registered 27 Dec 2001
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Osaühing FirstPartner is a OÜ based in Kiviõli linn, registry code 10824340, status: active. Main activity: Sawmilling and planing of wood. According to EMTA, turnover for Q3 2026 was €30 438 with 2 employees.

Turnover
30 438 €
↓ 29.2% vs Q2 2026
State taxes
2 401 €
↓ 54.8% vs Q2 2026
Labour taxes
2 403 €
↓ 9.6% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials · EMTAK 16

  • Turnover · Q3 2026 30 438 €
    industry median 42 609 € · companies in the industry: 968
  • Labour taxes per employee 1 202 €
    industry median 1 604 € · companies in the industry: 774
  • Revenue · 2025 193 044 €
    industry median 44 569 € · companies in the industry: 1 338
  • Net profit margin · 2025 15.5 %
    industry median 2.0 % · companies in the industry: 1 072

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 30 438 € · −29.2% vs Q2 2026 · industry median 42 609 € · above 45% of the industry
020 00040 00060 000Q4 2023 Company: 36 083 € Industry median: 43 427 €Q4·23Q1 2024 Company: 11 708 € Industry median: 39 178 €Q2 2024 Company: 57 092 € Industry median: 42 653 €Q2·24Q3 2024 Company: 31 179 € Industry median: 38 674 €Q4 2024 Company: 26 100 € Industry median: 45 211 €Q4·24Q1 2025 Company: 52 069 € Industry median: 37 584 €Q2 2025 Company: 54 611 € Industry median: 43 322 €Q2·25Q3 2025 Company: 58 492 € Industry median: 41 462 €Q4 2025 Company: 27 610 € Industry median: 42 366 €Q4·25Q1 2026 Company: 25 201 € Industry median: 42 117 €Q2 2026 Company: 43 006 € Industry median: 49 062 €Q2·26Q3 2026 Company: 30 438 € Industry median: 42 609 €Q3·26020 00040 00060 000Q4 2024 Company: 26 100 € Industry median: 45 211 €Q1 2025 Company: 52 069 € Industry median: 37 584 €Q1·25Q2 2025 Company: 54 611 € Industry median: 43 322 €Q3 2025 Company: 58 492 € Industry median: 41 462 €Q3·25Q4 2025 Company: 27 610 € Industry median: 42 366 €Q1 2026 Company: 25 201 € Industry median: 42 117 €Q1·26Q2 2026 Company: 43 006 € Industry median: 49 062 €Q3 2026 Company: 30 438 € Industry median: 42 609 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 202 € · −9.6% vs Q2 2026 · industry median 1 604 € · above 35% of the industry
05001 0001 5002 000Q4 2023 Company: 1 345 € Industry median: 1 444 €Q4·23Q1 2024 Company: 1 051 € Industry median: 1 344 €Q2 2024 Company: 943 € Industry median: 1 393 €Q2·24Q3 2024 Company: 1 641 € Industry median: 1 466 €Q4 2024 Company: 600 € Industry median: 1 526 €Q4·24Q1 2025 Company: 1 254 € Industry median: 1 531 €Q2 2025 Company: 637 € Industry median: 1 528 €Q2·25Q3 2025 Company: 966 € Industry median: 1 626 €Q4 2025 Company: 845 € Industry median: 1 635 €Q4·25Q1 2026 Company: 485 € Industry median: 1 561 €Q2 2026 Company: 1 329 € Industry median: 1 556 €Q2·26Q3 2026 Company: 1 202 € Industry median: 1 604 €Q3·2605001 0001 5002 000Q4 2024 Company: 600 € Industry median: 1 526 €Q1 2025 Company: 1 254 € Industry median: 1 531 €Q1·25Q2 2025 Company: 637 € Industry median: 1 528 €Q3 2025 Company: 966 € Industry median: 1 626 €Q3·25Q4 2025 Company: 845 € Industry median: 1 635 €Q1 2026 Company: 485 € Industry median: 1 561 €Q1·26Q2 2026 Company: 1 329 € Industry median: 1 556 €Q3 2026 Company: 1 202 € Industry median: 1 604 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (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
01234Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 3Q2·25Q3 2025 Company: 2Q4 2025 Company: 3Q4·25Q1 2026 Company: 4Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·2601234Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 3Q3 2025 Company: 2Q3·25Q4 2025 Company: 3Q1 2026 Company: 4Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 2 401 € · −54.8% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 4 992 €Q4·23Q1 2024 Company: 2 516 €Q2 2024 Company: 1 770 €Q2·24Q3 2024 Company: 7 178 €Q4 2024 Company: 3 664 €Q4·24Q1 2025 Company: 3 847 €Q2 2025 Company: 3 914 €Q2·25Q3 2025 Company: 2 121 €Q4 2025 Company: 2 514 €Q4·25Q1 2026 Company: 1 800 €Q2 2026 Company: 5 311 €Q2·26Q3 2026 Company: 2 401 €Q3·2602 0004 0006 000Q4 2024 Company: 3 664 €Q1 2025 Company: 3 847 €Q1·25Q2 2025 Company: 3 914 €Q3 2025 Company: 2 121 €Q3·25Q4 2025 Company: 2 514 €Q1 2026 Company: 1 800 €Q1·26Q2 2026 Company: 5 311 €Q3 2026 Company: 2 401 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 30 438 2 401 2 403 2
Q2 2026 43 006 5 311 2 658 2
Q1 2026 25 201 1 800 1 938 4
Q4 2025 27 610 2 514 2 536 3
Q3 2025 58 492 2 121 1 932 2
Q2 2025 54 611 3 914 1 912 3
Q1 2025 52 069 3 847 2 507 2
Q4 2024 26 100 3 664 1 200 2
Q3 2024 31 179 7 178 3 282 2
Q2 2024 57 092 1 770 1 885 2
Q1 2024 11 708 2 516 2 101 2
Q4 2023 36 083 4 992 2 690 2
Q3 2023 11 236 3 872 2 528 3
Q2 2023 25 697 3 115 1 472 3
Q1 2023 10 950 1 799 1 321 2
Q4 2022 40 447 10 036 3 700 2
Q3 2022 37 892 9 893 2 538 3
Q2 2022 46 489 3 912 1 828 3
Q1 2022 32 130 5 224 761 3
Labour taxes per employee per month
401 €
Turnover per employee in the quarter
15 219 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 193 044 € · +38.7% vs 2024 · industry median 44 569 € · above 67% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 23 806 € Industry median: 60 904 €20192020 Company: 41 645 € Industry median: 53 378 €20202021 Company: 113 263 € Industry median: 56 581 €20212022 Company: 156 493 € Industry median: 60 349 €20222023 Company: 83 515 € Industry median: 46 659 €20232024 Company: 139 170 € Industry median: 39 962 €20242025 Company: 193 044 € Industry median: 44 569 €20250501001502002018 Company: — Industry median: —2019 Company: 23 806 € Industry median: 60 904 €20192020 Company: 41 645 € Industry median: 53 378 €2021 Company: 113 263 € Industry median: 56 581 €20212022 Company: 156 493 € Industry median: 60 349 €2023 Company: 83 515 € Industry median: 46 659 €20232024 Company: 139 170 € Industry median: 39 962 €2025 Company: 193 044 € Industry median: 44 569 €2025
  • Company
  • Industry median

Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 29 996 € · +2 764.9% vs 2024 · industry median 162 € · above 83% of the industry
-10 000010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 101 € Industry median: 1 069 €20192020 Company: 2 844 € Industry median: 601 €20202021 Company: 6 886 € Industry median: 1 726 €20212022 Company: 5 443 € Industry median: 1 343 €20222023 Company: -8 564 € Industry median: 155 €20232024 Company: 1 047 € Industry median: 20 €20242025 Company: 29 996 € Industry median: 162 €2025-10 000010 00020 00030 0002018 Company: — Industry median: —2019 Company: 101 € Industry median: 1 069 €20192020 Company: 2 844 € Industry median: 601 €2021 Company: 6 886 € Industry median: 1 726 €20212022 Company: 5 443 € Industry median: 1 343 €2023 Company: -8 564 € Industry median: 155 €20232024 Company: 1 047 € Industry median: 20 €2025 Company: 29 996 € Industry median: 162 €2025
  • Company
  • Industry median

Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 15.5 % · +14.8 pp vs the year before · industry median 2.0 % · above 81% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.4 % Industry median: 3.8 %20192020 Company: 6.8 % Industry median: 3.5 %20202021 Company: 6.1 % Industry median: 5.3 %20212022 Company: 3.5 % Industry median: 5.2 %20222023 Company: -10.3 % Industry median: 2.4 %20232024 Company: 0.8 % Industry median: 1.6 %20242025 Company: 15.5 % Industry median: 2.0 %2025-20-10010202018 Company: — Industry median: —2019 Company: 0.4 % Industry median: 3.8 %20192020 Company: 6.8 % Industry median: 3.5 %2021 Company: 6.1 % Industry median: 5.3 %20212022 Company: 3.5 % Industry median: 5.2 %2023 Company: -10.3 % Industry median: 2.4 %20232024 Company: 0.8 % Industry median: 1.6 %2025 Company: 15.5 % Industry median: 2.0 %2025
  • Company
  • Industry median

Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 31 690 € · −33.8% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 9 806 €20192020 Company: 13 595 €20202021 Company: 19 596 €20212022 Company: 25 800 €20222023 Company: 32 536 €20232024 Company: 47 846 €20242025 Company: 31 690 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 9 806 €20192020 Company: 13 595 €2021 Company: 19 596 €20212022 Company: 25 800 €2023 Company: 32 536 €20232024 Company: 47 846 €2025 Company: 31 690 €2025
Equity, € 2025: 13 764 € · −3.3% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 6 580 €20192020 Company: 9 424 €20202021 Company: 16 310 €20212022 Company: 21 753 €20222023 Company: 13 189 €20232024 Company: 14 236 €20242025 Company: 13 764 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 6 580 €20192020 Company: 9 424 €2021 Company: 16 310 €20212022 Company: 21 753 €2023 Company: 13 189 €20232024 Company: 14 236 €2025 Company: 13 764 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 3 · above 35% of the industry
012342016 Company: 1 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 3 Industry median: 420182019 Company: 3 Industry median: 420192020 Company: 2 Industry median: 420202021 Company: 2 Industry median: 420212022 Company: 2 Industry median: 420222023 Company: 2 Industry median: 320232024 Company: 2 Industry median: 320242025 Company: 2 Industry median: 32025012342018 Company: 3 Industry median: 42019 Company: 3 Industry median: 420192020 Company: 2 Industry median: 42021 Company: 2 Industry median: 420212022 Company: 2 Industry median: 42023 Company: 2 Industry median: 320232024 Company: 2 Industry median: 32025 Company: 2 Industry median: 32025
  • Company
  • Industry median

Industry: Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials (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 193 044 29 996 28 048 31 690 13 764 2
2024 139 170 1 047 27 219 47 846 14 236 2
2023 83 515 -8 564 29 094 32 536 13 189 2
2022 156 493 5 443 26 454 25 800 21 753 2
2021 113 263 6 886 12 299 19 596 16 310 2
2020 41 645 2 844 18 662 13 595 9 424 2
2019 23 806 101 21 625 9 806 6 580 3
2018 — — — — — 3
2017 — — — — — 3
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 2
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 1
2006 — — — — — 1
2004 — — — — — 2
2003 — — — — — 2
2002 — — — — — 0

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
15.5 %
Net profit / revenue
Return on equity (ROE)
217.9 %
Net profit / equity
Return on assets (ROA)
94.7 %
Net profit / assets
Equity ratio
43.4 %
Equity / assets
Debt ratio
56.6 %
Liabilities / assets
Current ratio
1.05
Current assets / current liabilities
Revenue per employee
96 522 €
Revenue / average full-time employees
Labour cost per employee per month
1 169 €
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 24 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 29 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 1 Feb 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 23 Aug 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 14 Oct 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 27 Mar 2021 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

Beneficial owners

Founders and other persons

  • osaühing LIIVIKAS EKSPERT
    Founder · 40 000 € · 27 Dec 2001

Activities (EMTAK)

  • 16111Sawmilling and planing of wood Main
Rulings
Number, date Title Deadline State Document
Ä 40013558 / M11
18 Jan 2024
Repeated fine for not filing the report 2 Feb 2024 Deficiencies eliminated
2 Feb 2024
PDF
Ä 40013558 / M10
15 Oct 2023
Fine for not filing the report 12 Nov 2023 Deficiencies eliminated
2 Feb 2024
PDF
Ä 40013558 / 9
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 40013558 / M9
26 Aug 2023
Warning of a fine: annual report not filed 25 Sep 2023 Deficiencies eliminated
2 Feb 2024
PDF
Ä 40013558 / 8
27 Mar 2021
Amendment entry In force
27 Mar 2021
PDF
Ä 40013558 / M8
23 Feb 2021
Warning of a fine: annual report not filed 25 Mar 2021 Deficiencies eliminated
29 Mar 2021
PDF
Ä 40013558 / 7
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 40013558 / 6
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 40013558 / 5
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 40013558 / M7
8 Mar 2016
Warning of deletion from the register: annual report not filed 9 Sep 2016 Deficiencies eliminated
29 Aug 2016
PDF
Ä 40013558 / 4
5 Oct 2010
Deletion of activities from the registry card In force
5 Oct 2010
PDF
Ä 13558 / M6
15 Jan 2009
Warning of a fine: deficiencies in the annual report 21 Apr 2009 Deficiencies eliminated
11 Feb 2009
PDF
Ä 13558 / M5
9 Apr 2008
Warning of deletion from the register: annual report not filed 11 Oct 2008 Deficiencies eliminated
14 Apr 2008
PDF
Ä 13558 / M4
15 Jan 2008
Fine for not filing the report 18 Mar 2008 Deficiencies eliminated
28 Jan 2008
PDF
Ä 13558 / M3
1 Oct 2007
Warning of a fine: annual report not filed Contested
1 Oct 2007
PDF
Ä 13558 / M2
4 Dec 2006
Fine for not filing the report 6 Feb 2007 In force
8 Dec 2006
PDF
Ä 13558 / M1
10 Oct 2006
Warning of a fine: annual report not filed 15 Sep 2013 Deficiencies eliminated
15 Jan 2009
PDF

Sources: e-Äriregister and EMTA. Data updated 29 Oct 2026. Open at the source ↗ · Report an error in the data