A-Kuller & Partnerid Osaühing

Active Registry code 10989420 OÜ Tallinn Registered 18 Nov 2003
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A-Kuller & Partnerid Osaühing is a OÜ based in Tallinn, registry code 10989420, status: active. Main activity: Other postal and courier activities. According to EMTA, turnover for Q3 2026 was €25 391 with 2 employees.

Turnover
25 391 €
↑ 12.8% vs Q2 2026
State taxes
6 309 €
↑ 36.4% vs Q2 2026
Labour taxes
2 399 €
↑ 27.1% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Postal and courier activities · EMTAK 53

  • Turnover · Q3 2026 25 391 €
    industry median 7 304 € · companies in the industry: 219
  • Labour taxes per employee 1 200 €
    industry median 1 096 € · companies in the industry: 175
  • Revenue · 2025 80 860 €
    industry median 9 423 € · companies in the industry: 554
  • Net profit margin · 2025 6.9 %
    industry median 4.2 % · companies in the industry: 387

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 25 391 € · +12.8% vs Q2 2026 · industry median 7 304 € · above 74% of the industry
010 00020 00030 00040 000Q4 2023 Company: 29 395 € Industry median: 14 387 €Q4·23Q1 2024 Company: 15 444 € Industry median: 13 873 €Q2 2024 Company: 21 317 € Industry median: 13 034 €Q2·24Q3 2024 Company: 20 472 € Industry median: 11 460 €Q4 2024 Company: 31 830 € Industry median: 9 343 €Q4·24Q1 2025 Company: 17 713 € Industry median: 9 774 €Q2 2025 Company: 19 240 € Industry median: 11 365 €Q2·25Q3 2025 Company: 15 990 € Industry median: 10 003 €Q4 2025 Company: 23 701 € Industry median: 9 370 €Q4·25Q1 2026 Company: 22 473 € Industry median: 9 187 €Q2 2026 Company: 22 507 € Industry median: 8 927 €Q2·26Q3 2026 Company: 25 391 € Industry median: 7 304 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 31 830 € Industry median: 9 343 €Q1 2025 Company: 17 713 € Industry median: 9 774 €Q1·25Q2 2025 Company: 19 240 € Industry median: 11 365 €Q3 2025 Company: 15 990 € Industry median: 10 003 €Q3·25Q4 2025 Company: 23 701 € Industry median: 9 370 €Q1 2026 Company: 22 473 € Industry median: 9 187 €Q1·26Q2 2026 Company: 22 507 € Industry median: 8 927 €Q3 2026 Company: 25 391 € Industry median: 7 304 €Q3·26
  • Company
  • Industry median

Industry: Postal and courier activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 200 € · +27.1% vs Q2 2026 · industry median 1 096 € · above 64% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 321 € Industry median: 840 €Q4·23Q1 2024 Company: 737 € Industry median: 894 €Q2 2024 Company: 1 215 € Industry median: 1 002 €Q2·24Q3 2024 Company: 1 456 € Industry median: 1 002 €Q4 2024 Company: 1 456 € Industry median: 1 002 €Q4·24Q1 2025 Company: 2 021 € Industry median: 1 021 €Q2 2025 Company: 886 € Industry median: 1 010 €Q2·25Q3 2025 Company: 1 207 € Industry median: 1 047 €Q4 2025 Company: 1 636 € Industry median: 1 031 €Q4·25Q1 2026 Company: 1 541 € Industry median: 1 064 €Q2 2026 Company: 944 € Industry median: 1 057 €Q2·26Q3 2026 Company: 1 200 € Industry median: 1 096 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 456 € Industry median: 1 002 €Q1 2025 Company: 2 021 € Industry median: 1 021 €Q1·25Q2 2025 Company: 886 € Industry median: 1 010 €Q3 2025 Company: 1 207 € Industry median: 1 047 €Q3·25Q4 2025 Company: 1 636 € Industry median: 1 031 €Q1 2026 Company: 1 541 € Industry median: 1 064 €Q1·26Q2 2026 Company: 944 € Industry median: 1 057 €Q3 2026 Company: 1 200 € Industry median: 1 096 €Q3·26
  • Company
  • Industry median

Industry: Postal and courier 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
0123Q4 2023 Company: 3Q4·23Q1 2024 Company: 3Q2 2024 Company: 3Q2·24Q3 2024 Company: 3Q4 2024 Company: 3Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260123Q4 2024 Company: 3Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 6 309 € · +36.4% vs Q2 2026
02 0004 0006 0008 00010 000Q4 2023 Company: 6 719 €Q4·23Q1 2024 Company: 3 583 €Q2 2024 Company: 5 506 €Q2·24Q3 2024 Company: 6 583 €Q4 2024 Company: 9 344 €Q4·24Q1 2025 Company: 6 014 €Q2 2025 Company: 3 424 €Q2·25Q3 2025 Company: 3 478 €Q4 2025 Company: 6 091 €Q4·25Q1 2026 Company: 6 342 €Q2 2026 Company: 4 625 €Q2·26Q3 2026 Company: 6 309 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 9 344 €Q1 2025 Company: 6 014 €Q1·25Q2 2025 Company: 3 424 €Q3 2025 Company: 3 478 €Q3·25Q4 2025 Company: 6 091 €Q1 2026 Company: 6 342 €Q1·26Q2 2026 Company: 4 625 €Q3 2026 Company: 6 309 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 25 391 6 309 2 399 2
Q2 2026 22 507 4 625 1 888 2
Q1 2026 22 473 6 342 3 081 2
Q4 2025 23 701 6 091 3 272 2
Q3 2025 15 990 3 478 2 413 2
Q2 2025 19 240 3 424 1 772 2
Q1 2025 17 713 6 014 4 041 2
Q4 2024 31 830 9 344 4 367 3
Q3 2024 20 472 6 583 4 367 3
Q2 2024 21 317 5 506 3 646 3
Q1 2024 15 444 3 583 2 212 3
Q4 2023 29 395 6 719 3 963 3
Q3 2023 19 624 4 854 3 963 3
Q2 2023 29 413 7 072 3 750 3
Q1 2023 22 163 6 091 3 846 3
Q4 2022 26 494 6 468 3 764 3
Q3 2022 19 765 5 024 3 764 3
Q2 2022 21 696 5 721 4 254 3
Q1 2022 17 066 5 027 3 635 3
Labour taxes per employee per month
400 €
Turnover per employee in the quarter
12 696 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 80 860 € · +4.7% vs 2024 · industry median 9 423 € · above 90% of the industry
020 00040 00060 00080 000100 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 89 008 € Industry median: 11 325 €20192020 Company: 77 302 € Industry median: 10 406 €20202021 Company: 74 383 € Industry median: 12 240 €20212022 Company: 84 378 € Industry median: 14 112 €20222023 Company: 99 574 € Industry median: 11 525 €20232024 Company: 77 213 € Industry median: 10 593 €20242025 Company: 80 860 € Industry median: 9 423 €2025020 00040 00060 00080 000100 0002018 Company: — Industry median: —2019 Company: 89 008 € Industry median: 11 325 €20192020 Company: 77 302 € Industry median: 10 406 €2021 Company: 74 383 € Industry median: 12 240 €20212022 Company: 84 378 € Industry median: 14 112 €2023 Company: 99 574 € Industry median: 11 525 €20232024 Company: 77 213 € Industry median: 10 593 €2025 Company: 80 860 € Industry median: 9 423 €2025
  • Company
  • Industry median

Industry: Postal and courier activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 5 551 € · +425.2% vs 2024 · industry median 43 € · above 81% of the industry
-10 000-5 00005 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 170 € Industry median: 149 €20192020 Company: -29 € Industry median: 118 €20202021 Company: -8 772 € Industry median: 332 €20212022 Company: 947 € Industry median: 228 €20222023 Company: 6 635 € Industry median: 180 €20232024 Company: -1 707 € Industry median: 93 €20242025 Company: 5 551 € Industry median: 43 €2025-10 000-5 00005 00010 0002018 Company: — Industry median: —2019 Company: 4 170 € Industry median: 149 €20192020 Company: -29 € Industry median: 118 €2021 Company: -8 772 € Industry median: 332 €20212022 Company: 947 € Industry median: 228 €2023 Company: 6 635 € Industry median: 180 €20232024 Company: -1 707 € Industry median: 93 €2025 Company: 5 551 € Industry median: 43 €2025
  • Company
  • Industry median

Industry: Postal and courier activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 6.9 % · +9.1 pp vs the year before · industry median 4.2 % · above 56% of the industry
-15-10-505102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4.7 % Industry median: 4.7 %20192020 Company: 0.0 % Industry median: 5.9 %20202021 Company: -11.8 % Industry median: 9.0 %20212022 Company: 1.1 % Industry median: 6.7 %20222023 Company: 6.7 % Industry median: 5.9 %20232024 Company: -2.2 % Industry median: 6.4 %20242025 Company: 6.9 % Industry median: 4.2 %2025-15-10-505102018 Company: — Industry median: —2019 Company: 4.7 % Industry median: 4.7 %20192020 Company: 0.0 % Industry median: 5.9 %2021 Company: -11.8 % Industry median: 9.0 %20212022 Company: 1.1 % Industry median: 6.7 %2023 Company: 6.7 % Industry median: 5.9 %20232024 Company: -2.2 % Industry median: 6.4 %2025 Company: 6.9 % Industry median: 4.2 %2025
  • Company
  • Industry median

Industry: Postal and courier activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 45 933 € · +12.7% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 37 413 €20192020 Company: 36 330 €20202021 Company: 49 861 €20212022 Company: 43 655 €20222023 Company: 40 065 €20232024 Company: 40 768 €20242025 Company: 45 933 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 37 413 €20192020 Company: 36 330 €2021 Company: 49 861 €20212022 Company: 43 655 €2023 Company: 40 065 €20232024 Company: 40 768 €2025 Company: 45 933 €2025
Equity, € 2025: 32 878 € · +20.3% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 30 255 €20192020 Company: 30 226 €20202021 Company: 21 452 €20212022 Company: 22 399 €20222023 Company: 29 034 €20232024 Company: 27 327 €20242025 Company: 32 878 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 30 255 €20192020 Company: 30 226 €2021 Company: 21 452 €20212022 Company: 22 399 €2023 Company: 29 034 €20232024 Company: 27 327 €2025 Company: 32 878 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 75% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 220182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 22019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 Industry median: 12025
  • Company
  • Industry median

Industry: Postal and courier 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 80 860 5 551 28 076 45 933 32 878 2
2024 77 213 -1 707 42 560 40 768 27 327 2
2023 99 574 6 635 40 260 40 065 29 034 2
2022 84 378 947 40 641 43 655 22 399 2
2021 74 383 -8 772 39 708 49 861 21 452 2
2020 77 302 -29 38 834 36 330 30 226 2
2019 89 008 4 170 37 952 37 413 30 255 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 1
2007 — — — — — 2
2006 — — — — — 3
2005 — — — — — 3
2004 — — — — — 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
6.9 %
Net profit / revenue
Return on equity (ROE)
16.9 %
Net profit / equity
Return on assets (ROA)
12.1 %
Net profit / assets
Equity ratio
71.6 %
Equity / assets
Debt ratio
28.4 %
Liabilities / assets
Current ratio
3.22
Current assets / current liabilities
Revenue per employee
40 430 €
Revenue / average full-time employees
Labour cost per employee per month
1 170 €
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 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 7 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 13 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 20 Sep 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 6 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 26 Oct 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

  • Aivar Paat
    Member of a senior management body (management or supervisory board) · since 21 Oct 2018

Founders and other persons

  • osaühing LIIVIKAS EKSPERT
    Founder · 40 000 € · 18 Nov 2003
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 53201Other postal and courier activities Main
  • 70201Business and other management consultancy activities
  • 81301Landscape service activities
Rulings
Number, date Title Deadline State Document
Ä 10075927 / M1
6 Jul 2024
Warning of deletion from the register: annual report not filed 9 Oct 2024 Deficiencies eliminated
8 Jul 2024
PDF
Ä 10075927 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10075927 / 8
23 Oct 2020
Amendment under Commercial Code § 525 (2) In force
23 Oct 2020
PDF
Ä 10075927 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10075927 / 6
8 Nov 2017
Amendment entry In force
8 Nov 2017
PDF
Ä 10075927 / 5
14 Sep 2016
Amendment entry In force
14 Sep 2016
PDF
Ä 10075927 / 4
10 Jan 2012
Amendment entry In force
10 Jan 2012
PDF
Ä 75927 / 3
3 Dec 2008
Deletion of activities from the registry card In force
10 Dec 2008
PDF
Ä 75927 / 2
10 Dec 2003
Amendment entry In force PDF
Ä 75927
18 Nov 2003
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