Osaühing ILUPESA

Active Registry code 11147491 OÜ Tallinn Registered 14 Jun 2005

Osaühing ILUPESA is a OÜ based in Tallinn, registry code 11147491, status: active. Main activity: Other beauty care and treatment activities. Its annual report for 2025 shows revenue of €38 812 and 1 employees.

Turnover

—

State taxes

113 €

↑ 0.0% vs Q2 2026

Labour taxes

177 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

Labour taxes per employee 177 €

above 10% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 38 812 €

above 90% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 0.9 %

above 45% of companies

industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q2 2025: 3 105 € · −63.7% vs Q1 2025 · industry median 10 474 € · above 22% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 177 € · +0.0% vs Q2 2026 · industry median 969 € · above 10% of the industry

Company
Industry median

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

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 113 € · +0.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	113	177	1
Q2 2026	—	113	177	1
Q1 2026	—	109	171	1
Q4 2025	—	101	160	1
Q3 2025	—	127	187	1
Q2 2025	3 105	292	56	1
Q1 2025	8 547	627	425	1
Q4 2024	6 836	281	383	1
Q3 2024	8 488	394	452	2
Q2 2024	6 703	1 101	1 049	2
Q1 2024	6 961	901	945	1
Q4 2023	4 883	984	1 038	1
Q3 2023	7 051	1 197	1 093	1
Q2 2023	6 124	943	939	1
Q1 2023	5 415	898	858	2
Q4 2022	4 839	694	818	2
Q3 2022	7 284	1 117	830	2
Q2 2022	6 721	979	818	2
Q1 2022	6 514	832	739	2

Labour taxes per employee per month

59 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 38 812 € · +31.7% vs 2024 · industry median 8 249 € · above 90% of the industry

Company
Industry median

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

Net profit, € 2025: 344 € · +129.2% vs 2024 · industry median 29 € · above 67% of the industry

Company
Industry median

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

Net profit margin, % 2025: 0.9 % · +4.9 pp vs the year before · industry median 1.5 % · above 45% of the industry

Company
Industry median

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

Assets, € 2025: 3 916 € · −32.1% vs 2024

Equity, € 2025: 2 963 € · +13.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Personal service 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	38 812	344	9 152	3 916	2 963	1
2024	29 468	-1 178	11 487	5 767	2 619	1
2023	26 663	759	13 340	5 518	3 797	1
2022	40 536	305	10 561	4 555	3 040	1
2021	28 731	105	9 377	4 562	2 735	1
2020	16 044	-378	9 377	4 496	2 630	1
2019	23 832	-1 862	8 108	5 907	3 009	1
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	5
2014	—	—	—	—	—	4
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	3
2005	—	—	—	—	—	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

0.9 %

Net profit / revenue

Return on equity (ROE)

11.6 %

Net profit / equity

Return on assets (ROA)

8.8 %

Net profit / assets

Equity ratio

75.7 %

Equity / assets

Debt ratio

24.3 %

Liabilities / assets

Current ratio

4.11

Current assets / current liabilities

Revenue per employee

38 812 €

Revenue / average full-time employees

Labour cost per employee per month

763 €

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	1 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	14 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	4 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	20 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	1 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	3 Jul 2020	Company’s own	e-Äriregister

Board

Katrin-Helen Kull
Board member · since 14 Jun 2005

Right of representation

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

Owners

Katrin-Helen Kull
Natural person · 2 560 €

100%

Beneficial owners

Katrin-Helen Kull
Direct ownership · since 16 Oct 2018

Founders and other persons

Katrin-Helen Kull
Founder · 22 000 € · 14 Jun 2005
Rene Vaker
Founder · 18 000 € · 14 Jun 2005

Activities (EMTAK)

96229Other beauty care and treatment activities Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10089454 / 11 8 Oct 2025	Amendment under Code of Civil Procedure § 595¹ (1)		In force 8 Oct 2025	PDF
Ä 10089454 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10089454 / 9 22 Oct 2018	Amendment entry		In force 22 Oct 2018	PDF
Ä 10089454 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10089454 / 7 8 Nov 2017	Amendment entry		In force 8 Nov 2017	PDF
Ä 10089454 / 6 31 Aug 2016	Amendment entry		In force 31 Aug 2016	PDF
Ä 10089454 / 5 19 Dec 2013	Amendment under Commercial Code § 525 (2)		In force 19 Dec 2013	PDF
Ä 10089454 / 4 12 Jan 2012	Amendment entry		In force 12 Jan 2012	PDF
Ä 10089454 / M1 15 Dec 2011	Ruling to eliminate deficiencies	1 Feb 2012	In force 15 Dec 2011	PDF
Ä 10089454 / 3 27 Jun 2011	Amendment under Commercial Code § 525 (2)		In force 27 Jun 2011	PDF
Ä 89454 / 2 29 Jun 2009	Deletion of activities from the registry card		In force 29 Jun 2009	PDF
Ä 89454 14 Jun 2005	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