osaühing LINAARUS

Active Registry code 10912096 OÜ Põlva linn Registered 23 Dec 2002
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osaühing LINAARUS is a OÜ based in Põlva linn, registry code 10912096, status: active. Main activity: Retail sale of other building material and goods. According to EMTA, turnover for Q3 2026 was €640 761 with 13 employees.

Turnover
640 761 €
↑ 24.6% vs Q2 2026
State taxes
63 694 €
↑ 60.8% vs Q2 2026
Labour taxes
28 516 €
↑ 6.8% vs Q2 2026
Employees
13
−1 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 640 761 €
    industry median 23 652 € · companies in the industry: 7 652
  • Labour taxes per employee 2 194 €
    industry median 1 201 € · companies in the industry: 4 663
  • Revenue · 2025 1.9 mn €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 0.7 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 640 761 € · +24.6% vs Q2 2026 · industry median 23 652 € · above 92% of the industry
0200400600800Q4 2023 Company: 565 363 € Industry median: 26 822 €Q4·23Q1 2024 Company: 373 797 € Industry median: 23 246 €Q2 2024 Company: 564 267 € Industry median: 26 103 €Q2·24Q3 2024 Company: 683 753 € Industry median: 24 905 €Q4 2024 Company: 568 182 € Industry median: 25 283 €Q4·24Q1 2025 Company: 357 551 € Industry median: 21 556 €Q2 2025 Company: 500 049 € Industry median: 24 404 €Q2·25Q3 2025 Company: 622 082 € Industry median: 24 441 €Q4 2025 Company: 473 151 € Industry median: 23 532 €Q4·25Q1 2026 Company: 298 783 € Industry median: 20 253 €Q2 2026 Company: 514 405 € Industry median: 23 917 €Q2·26Q3 2026 Company: 640 761 € Industry median: 23 652 €Q3·260200400600800Q4 2024 Company: 568 182 € Industry median: 25 283 €Q1 2025 Company: 357 551 € Industry median: 21 556 €Q1·25Q2 2025 Company: 500 049 € Industry median: 24 404 €Q3 2025 Company: 622 082 € Industry median: 24 441 €Q3·25Q4 2025 Company: 473 151 € Industry median: 23 532 €Q1 2026 Company: 298 783 € Industry median: 20 253 €Q1·26Q2 2026 Company: 514 405 € Industry median: 23 917 €Q3 2026 Company: 640 761 € Industry median: 23 652 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 2 194 € · +15.0% vs Q2 2026 · industry median 1 201 € · above 79% of the industry
01 0002 0003 000Q4 2023 Company: 2 087 € Industry median: 971 €Q4·23Q1 2024 Company: 2 233 € Industry median: 1 002 €Q2 2024 Company: 1 858 € Industry median: 1 009 €Q2·24Q3 2024 Company: 2 532 € Industry median: 1 048 €Q4 2024 Company: 2 289 € Industry median: 1 053 €Q4·24Q1 2025 Company: 2 385 € Industry median: 1 099 €Q2 2025 Company: 2 365 € Industry median: 1 126 €Q2·25Q3 2025 Company: 2 228 € Industry median: 1 156 €Q4 2025 Company: 2 217 € Industry median: 1 151 €Q4·25Q1 2026 Company: 2 379 € Industry median: 1 116 €Q2 2026 Company: 1 907 € Industry median: 1 131 €Q2·26Q3 2026 Company: 2 194 € Industry median: 1 201 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 2 289 € Industry median: 1 053 €Q1 2025 Company: 2 385 € Industry median: 1 099 €Q1·25Q2 2025 Company: 2 365 € Industry median: 1 126 €Q3 2025 Company: 2 228 € Industry median: 1 156 €Q3·25Q4 2025 Company: 2 217 € Industry median: 1 151 €Q1 2026 Company: 2 379 € Industry median: 1 116 €Q1·26Q2 2026 Company: 1 907 € Industry median: 1 131 €Q3 2026 Company: 2 194 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 13 · −7.1% vs Q2 2026
051015Q4 2023 Company: 11Q4·23Q1 2024 Company: 11Q2 2024 Company: 12Q2·24Q3 2024 Company: 11Q4 2024 Company: 12Q4·24Q1 2025 Company: 12Q2 2025 Company: 12Q2·25Q3 2025 Company: 13Q4 2025 Company: 13Q4·25Q1 2026 Company: 13Q2 2026 Company: 14Q2·26Q3 2026 Company: 13Q3·26051015Q4 2024 Company: 12Q1 2025 Company: 12Q1·25Q2 2025 Company: 12Q3 2025 Company: 13Q3·25Q4 2025 Company: 13Q1 2026 Company: 13Q1·26Q2 2026 Company: 14Q3 2026 Company: 13Q3·26
State taxes, € Q3 2026: 63 694 € · +60.8% vs Q2 2026
020 00040 00060 00080 000Q4 2023 Company: 47 682 €Q4·23Q1 2024 Company: 41 767 €Q2 2024 Company: 43 366 €Q2·24Q3 2024 Company: 59 802 €Q4 2024 Company: 55 601 €Q4·24Q1 2025 Company: 39 881 €Q2 2025 Company: 42 195 €Q2·25Q3 2025 Company: 61 726 €Q4 2025 Company: 47 073 €Q4·25Q1 2026 Company: 43 522 €Q2 2026 Company: 39 616 €Q2·26Q3 2026 Company: 63 694 €Q3·26020 00040 00060 00080 000Q4 2024 Company: 55 601 €Q1 2025 Company: 39 881 €Q1·25Q2 2025 Company: 42 195 €Q3 2025 Company: 61 726 €Q3·25Q4 2025 Company: 47 073 €Q1 2026 Company: 43 522 €Q1·26Q2 2026 Company: 39 616 €Q3 2026 Company: 63 694 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 640 761 63 694 28 516 13
Q2 2026 514 405 39 616 26 704 14
Q1 2026 298 783 43 522 30 933 13
Q4 2025 473 151 47 073 28 815 13
Q3 2025 622 082 61 726 28 959 13
Q2 2025 500 049 42 195 28 377 12
Q1 2025 357 551 39 881 28 624 12
Q4 2024 568 182 55 601 27 464 12
Q3 2024 683 753 59 802 27 855 11
Q2 2024 564 267 43 366 22 290 12
Q1 2024 373 797 41 767 24 567 11
Q4 2023 565 363 47 682 22 960 11
Q3 2023 739 704 48 333 23 239 11
Q2 2023 610 165 38 557 22 419 12
Q1 2023 397 911 30 405 24 413 12
Q4 2022 590 581 43 323 24 197 12
Q3 2022 715 716 51 483 22 954 12
Q2 2022 634 430 31 480 21 928 12
Q1 2022 368 281 27 055 24 804 13
Labour taxes per employee per month
731 €
Turnover per employee in the quarter
49 289 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 1 892 346 € · −11.8% vs 2024 · industry median 16 974 € · above 98% of the industry
05001 0001 5002 0002 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 429 780 € Industry median: 25 000 €20192020 Company: 1 748 127 € Industry median: 21 390 €20202021 Company: 1 932 394 € Industry median: 23 333 €20212022 Company: 2 262 881 € Industry median: 22 891 €20222023 Company: 2 259 126 € Industry median: 20 218 €20232024 Company: 2 144 500 € Industry median: 18 875 €20242025 Company: 1 892 346 € Industry median: 16 974 €202505001 0001 5002 0002 5002018 Company: — Industry median: —2019 Company: 1 429 780 € Industry median: 25 000 €20192020 Company: 1 748 127 € Industry median: 21 390 €2021 Company: 1 932 394 € Industry median: 23 333 €20212022 Company: 2 262 881 € Industry median: 22 891 €2023 Company: 2 259 126 € Industry median: 20 218 €20232024 Company: 2 144 500 € Industry median: 18 875 €2025 Company: 1 892 346 € Industry median: 16 974 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: 13 397 € · −83.0% vs 2024 · industry median 0 € · above 87% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 29 713 € Industry median: 246 €20192020 Company: 107 120 € Industry median: 98 €20202021 Company: 111 838 € Industry median: 245 €20212022 Company: 106 625 € Industry median: 96 €20222023 Company: 71 854 € Industry median: 20 €20232024 Company: 78 644 € Industry median: 0 €20242025 Company: 13 397 € Industry median: 0 €202502550751001252018 Company: — Industry median: —2019 Company: 29 713 € Industry median: 246 €20192020 Company: 107 120 € Industry median: 98 €2021 Company: 111 838 € Industry median: 245 €20212022 Company: 106 625 € Industry median: 96 €2023 Company: 71 854 € Industry median: 20 €20232024 Company: 78 644 € Industry median: 0 €2025 Company: 13 397 € Industry median: 0 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 0.7 % · −3.0 pp vs the year before · industry median 1.3 % · above 45% of the industry
024682016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2.1 % Industry median: 2.6 %20192020 Company: 6.1 % Industry median: 2.7 %20202021 Company: 5.8 % Industry median: 3.3 %20212022 Company: 4.7 % Industry median: 2.8 %20222023 Company: 3.2 % Industry median: 2.2 %20232024 Company: 3.7 % Industry median: 1.5 %20242025 Company: 0.7 % Industry median: 1.3 %2025024682018 Company: — Industry median: —2019 Company: 2.1 % Industry median: 2.6 %20192020 Company: 6.1 % Industry median: 2.7 %2021 Company: 5.8 % Industry median: 3.3 %20212022 Company: 4.7 % Industry median: 2.8 %2023 Company: 3.2 % Industry median: 2.2 %20232024 Company: 3.7 % Industry median: 1.5 %2025 Company: 0.7 % Industry median: 1.3 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 1 087 880 € · +0.3% vs 2024
02505007501 0001 2502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 568 195 €20192020 Company: 691 250 €20202021 Company: 859 062 €20212022 Company: 983 911 €20222023 Company: 1 018 892 €20232024 Company: 1 084 438 €20242025 Company: 1 087 880 €202502505007501 0001 2502018 Company: —2019 Company: 568 195 €20192020 Company: 691 250 €2021 Company: 859 062 €20212022 Company: 983 911 €2023 Company: 1 018 892 €20232024 Company: 1 084 438 €2025 Company: 1 087 880 €2025
Equity, € thousand 2025: 861 033 € · +1.6% vs 2024
02004006008001 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 371 555 €20192020 Company: 478 675 €20202021 Company: 590 513 €20212022 Company: 697 138 €20222023 Company: 768 992 €20232024 Company: 847 636 €20242025 Company: 861 033 €202502004006008001 0002018 Company: —2019 Company: 371 555 €20192020 Company: 478 675 €2021 Company: 590 513 €20212022 Company: 697 138 €2023 Company: 768 992 €20232024 Company: 847 636 €2025 Company: 861 033 €2025
Employees 2025: 13 · +8.3% vs 2024 · industry median 2 · above 92% of the industry
0510152016 Company: 10 Industry median: —20162017 Company: 10 Industry median: —20172018 Company: 11 Industry median: 220182019 Company: 11 Industry median: 220192020 Company: 12 Industry median: 220202021 Company: 12 Industry median: 220212022 Company: 12 Industry median: 220222023 Company: 11 Industry median: 220232024 Company: 12 Industry median: 220242025 Company: 13 Industry median: 220250510152018 Company: 11 Industry median: 22019 Company: 11 Industry median: 220192020 Company: 12 Industry median: 22021 Company: 12 Industry median: 220212022 Company: 12 Industry median: 22023 Company: 11 Industry median: 220232024 Company: 12 Industry median: 22025 Company: 13 Industry median: 22025
  • Company
  • Industry median

Industry: Retail 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 1 892 346 13 397 294 645 1 087 880 861 033 13
2024 2 144 500 78 644 268 984 1 084 438 847 636 12
2023 2 259 126 71 854 246 295 1 018 892 768 992 11
2022 2 262 881 106 625 245 442 983 911 697 138 12
2021 1 932 394 111 838 215 975 859 062 590 513 12
2020 1 748 127 107 120 179 648 691 250 478 675 12
2019 1 429 780 29 713 162 069 568 195 371 555 11
2018 — — — — — 11
2017 — — — — — 10
2016 — — — — — 10
2015 — — — — — 9
2014 — — — — — 8
2013 — — — — — 8
2012 — — — — — 9
2011 — — — — — 10
2010 — — — — — 9
2009 — — — — — 0
2008 — — — — — 7
2007 — — — — — 5
2006 — — — — — 4
2005 — — — — — 4
2004 — — — — — 2
2003 — — — — — 2

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
0.7 %
Net profit / revenue
Return on equity (ROE)
1.6 %
Net profit / equity
Return on assets (ROA)
1.2 %
Net profit / assets
Equity ratio
79.1 %
Equity / assets
Debt ratio
20.9 %
Liabilities / assets
Current ratio
4.53
Current assets / current liabilities
Revenue per employee
145 565 €
Revenue / average full-time employees
Labour cost per employee per month
1 889 €
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 26 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 May 2025 Company’s own · audited e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Aug 2024 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Sep 2023 Company’s own · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 12 Oct 2022 Company’s own · audited e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 24 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 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

Beneficial owners

Founders and other persons

  • Ivar Pikk
    Founder · 20 000 € · 23 Dec 2002
  • Margus Pikk
    Founder · 20 000 € · 23 Dec 2002
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47529Retail sale of other building material and goods Main
Rulings
Number, date Title Deadline State Document
Ä 20024014 / M4
6 Jul 2024
Warning of a fine: annual report not filed 5 Aug 2024 Deficiencies eliminated
2 Aug 2024
PDF
Ä 20024014 / 11
26 Sep 2023
Amendment entry In force
26 Sep 2023
PDF
Ä 20024014 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20024014 / M3
26 Aug 2023
Warning of a fine: annual report not filed 25 Sep 2023 Deficiencies eliminated
27 Sep 2023
PDF
Ä 20024014 / 9
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20024014 / 8
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20024014 / 7
1 Sep 2016
Amendment entry In force
1 Sep 2016
PDF
Ä 20024014 / 6
22 May 2012
Amendment entry In force
22 May 2012
PDF
Ä 20024014 / 5
15 Jan 2012
Amendment entry In force
15 Jan 2012
PDF
Ä 20024014 / 4
25 Nov 2011
Amendment entry In force
25 Nov 2011
PDF
Ä 20024014 / M2
8 Nov 2011
Ruling to eliminate deficiencies 8 Dec 2011 In force
8 Nov 2011
PDF
Ä 24014 / 3
19 Dec 2008
Deletion of activities from the registry card In force
19 Dec 2008
PDF
Ä 24014 / 2
13 Mar 2007
Amendment entry In force
13 Mar 2007
PDF
Ä 24014 / M1
2 Mar 2007
Ruling to eliminate deficiencies (to be served) 1 Apr 2007 In force
2 Mar 2007
PDF
Ä 24014
20 Dec 2002
First entry In force PDF

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