osaühing KAANDAR

Active Registry code 10876420 OÜ Lubja küla Registered 5 Jul 2002

osaühing KAANDAR is a OÜ based in Lubja küla, registry code 10876420, status: active. Main activity: Installation, maintenance and repair of heating, ventilation and air conditioning equipment. According to EMTA, turnover for Q3 2026 was €12 511 with 2 employees.

Turnover

12 511 €

↓ 35.4% vs Q2 2026

State taxes

982 €

↓ 61.3% vs Q2 2026

Labour taxes

771 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Specialised construction activities · EMTAK 43

Turnover · Q3 2026 12 511 €

above 33% of companies

industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee 386 €

above 9% of companies

industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025 59 492 €

above 61% of companies

industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025 -2.7 %

above 25% of companies

industry median 3.9 % · companies in the industry: 8 588

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 12 511 € · −35.4% vs Q2 2026 · industry median 23 017 € · above 33% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 386 € · +0.0% vs Q2 2026 · industry median 1 236 € · above 9% of the industry

Company
Industry median

Industry: Specialised construction activities (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: 982 € · −61.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	12 511	982	771	2
Q2 2026	19 374	2 535	771	2
Q1 2026	6 773	—	743	2
Q4 2025	27 297	2 904	686	1
Q3 2025	7 381	1 327	686	1
Q2 2025	10 884	1 901	686	1
Q1 2025	18 613	2 518	679	1
Q4 2024	16 042	2 429	665	1
Q3 2024	19 435	2 074	665	1
Q2 2024	18 801	1 089	335	1
Q1 2024	22 678	—	637	—
Q4 2023	20 169	2 178	1 136	1
Q3 2023	17 322	2 230	1 526	1
Q2 2023	14 116	1 724	1 355	2
Q1 2023	38 457	3 628	1 696	2
Q4 2022	26 570	2 719	1 924	2
Q3 2022	29 548	3 602	2 379	2
Q2 2022	36 181	3 712	2 038	2
Q1 2022	32 355	4 376	2 158	2

Labour taxes per employee per month

129 €

Turnover per employee in the quarter

6 256 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 59 492 € · −20.4% vs 2024 · industry median 37 328 € · above 61% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -1 593 € · −408.1% vs 2024 · industry median 561 € · above 21% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -2.7 % · −3.4 pp vs the year before · industry median 3.9 % · above 25% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 41 218 € · +4.0% vs 2024

Equity, € thousand 2025: 17 948 € · −8.4% vs 2024

Employees 2025: 0 · industry median 1 · above 2% of the industry

Company
Industry median

Industry: Specialised construction activities (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	59 492	-1 593	3 278	41 218	17 948	0
2024	74 726	517	2 141	39 642	19 597	0
2023	71 348	-2 804	12 956	43 654	19 197	1
2022	134 936	14 729	21 783	54 099	22 001	1
2021	84 338	-15 524	26 268	181 940	147 271	1
2020	129 942	13 263	25 298	189 341	162 869	1
2019	175 318	8 806	35 323	158 943	149 606	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	2
2003	—	—	—	—	—	1
2002	—	—	—	—	—	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

-2.7 %

Net profit / revenue

Return on equity (ROE)

-8.9 %

Net profit / equity

Return on assets (ROA)

-3.9 %

Net profit / assets

Equity ratio

43.5 %

Equity / assets

Debt ratio

56.5 %

Liabilities / assets

Current ratio

0.80

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	20 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	12 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	22 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	16 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	4 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	21 Oct 2020	Company’s own	e-Äriregister

Board

Kairi Heinaru-Künnapas
Board member · since 2 Dec 2011

Right of representation

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

Owners

Kairi Heinaru-Künnapas
Natural person · 1 534 €

60.02%
Arto Künnapas
Natural person · 1 022 €

39.98%

Beneficial owners

Arto Künnapas
Direct ownership · since 6 Sep 2018
Kairi Heinaru-Künnapas
Direct ownership · since 6 Sep 2018

Founders and other persons

Kairi Heinaru
Founder · 40 000 € · 5 Jul 2002

shared board members, owners or beneficial owners

Activities (EMTAK)

43221Installation, maintenance and repair of heating, ventilation and air conditioning equipment Main
69202Bookkeeping, tax consulting

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10066318 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10066318 / 7 31 Jan 2019	Amendment entry	In force 31 Jan 2019	PDF
Ä 10066318 / 6 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10066318 / 5 8 Nov 2017	Amendment entry	In force 8 Nov 2017	PDF
Ä 10066318 / 4 2 Dec 2011	Amendment entry	In force 2 Dec 2011	PDF
Ä 66318 / 3 5 Jan 2009	Deletion of activities from the registry card	In force 5 Jan 2009	PDF
Ä 66318 / 2 20 Dec 2004	Amendment entry	In force	PDF
Ä 66318 / M2 22 Nov 2004	Ruling to eliminate deficiencies (to be served)	In force	PDF
Ä 66318 / M1 22 Oct 2004	Ruling to eliminate deficiencies (to be served)	In force	PDF
Ä 66318 5 Jul 2002	First entry	In force	PDF

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

osaühing KAANDAR

Position in the industry Specialised construction activities · EMTAK 43

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 10