OÜ KULU & TULEMUS

Active Registry code 11192675 OÜ Peetri alevik Registered 18 Nov 2005

OÜ KULU & TULEMUS is a OÜ based in Peetri alevik, registry code 11192675, status: active. Main activity: Other business support service activities n.e.c.. According to EMTA, turnover for Q3 2026 was €25 487 with 1 employees.

Turnover

25 487 €

↑ 0.3% vs Q2 2026

State taxes

10 679 €

↓ 35.1% vs Q2 2026

Labour taxes

1 416 €

↑ 60.2% vs Q2 2026

Employees

−1 vs Q2 2026

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

Position in the industry Office administrative, office support and other business support activities · EMTAK 82

Turnover · Q3 2026 25 487 €

above 65% of companies

industry median 14 685 € · companies in the industry: 1 227
Labour taxes per employee 1 416 €

above 52% of companies

industry median 1 350 € · companies in the industry: 777
Revenue · 2025 90 172 €

above 87% of companies

industry median 3 483 € · companies in the industry: 3 688
Net profit margin · 2025 44.9 %

above 73% of companies

industry median 11.2 % · companies in the industry: 2 113

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 25 487 € · +0.3% vs Q2 2026 · industry median 14 685 € · above 65% of the industry

Company
Industry median

Industry: Office administrative, office support and other business support activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 416 € · +220.4% vs Q2 2026 · industry median 1 350 € · above 52% of the industry

Company
Industry median

Industry: Office administrative, office support and other business support activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · −50.0% vs Q2 2026

State taxes, € Q3 2026: 10 679 € · −35.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	25 487	10 679	1 416	1
Q2 2026	25 400	16 442	884	2
Q1 2026	23 143	32 548	7 690	1
Q4 2025	20 600	8 352	463	1
Q3 2025	23 381	3 546	154	1
Q2 2025	21 900	4 144	—	1
Q1 2025	38 621	7 550	228	—
Q4 2024	22 841	—	—	—
Q3 2024	24 054	2 131	105	—
Q2 2024	22 841	5 296	560	—
Q1 2024	21 841	4 243	210	—
Q4 2023	14 021	2 609	216	—
Q3 2023	10 691	2 364	420	—
Q2 2023	9 904	2 384	350	—
Q1 2023	6 566	1 407	142	—
Q4 2022	5 816	3 201	147	1
Q3 2022	7 054	2 121	268	1
Q2 2022	6 241	485	175	—
Q1 2022	7 831	1 016	210	—

Labour taxes per employee per month

472 €

Turnover per employee in the quarter

25 487 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 90 172 € · −2.4% vs 2024 · industry median 3 483 € · above 87% of the industry

Company
Industry median

Industry: Office administrative, office support and other business support activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 40 482 € · −24.2% vs 2024 · industry median 0 € · above 91% of the industry

Company
Industry median

Industry: Office administrative, office support and other business support activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 44.9 % · −12.9 pp vs the year before · industry median 11.2 % · above 73% of the industry

Company
Industry median

Industry: Office administrative, office support and other business support activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 88 359 € · +21.0% vs 2024

Equity, € 2025: 43 577 € · −22.3% vs 2024

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

Company
Industry median

Industry: Office administrative, office support and other business support 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	90 172	40 482	5 349	88 359	43 577	1
2024	92 376	53 424	6 940	73 037	56 096	1
2023	45 806	12 289	0	27 689	20 886	0
2022	26 146	7 017	434	34 734	18 597	0
2021	28 019	9 285	0	46 914	26 580	0
2020	9 568	9 086	0	45 424	37 295	0
2019	24 090	6 486	0	55 693	49 944	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	2
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	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

44.9 %

Net profit / revenue

Return on equity (ROE)

92.9 %

Net profit / equity

Return on assets (ROA)

45.8 %

Net profit / assets

Equity ratio

49.3 %

Equity / assets

Debt ratio

50.7 %

Liabilities / assets

Current ratio

1.70

Current assets / current liabilities

Revenue per employee

90 172 €

Revenue / average full-time employees

Labour cost per employee per month

446 €

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	1 Mar 2026	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	14 Jan 2020	Company’s own	e-Äriregister

Board

Marika Mändmets
Board member · since 14 Sep 2011

Right of representation

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

Owners

Marika Orula
Natural person · 40 000 €

100%

Beneficial owners

Marika Mändmets
Direct ownership · since 10 Sep 2018

Founders and other persons

Marika Orula
Founder · 40 000 € · 18 Nov 2005

Activities (EMTAK)

82991Other business support service activities n.e.c. Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10093552 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10093552 / 7 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10093552 / 6 29 Nov 2017	Amendment entry	In force 29 Nov 2017	PDF
Ä 10093552 / 5 25 Apr 2017	Amendment under Commercial Code § 525 (2)	In force 25 Apr 2017	PDF
Ä 10093552 / 4 6 Jun 2014	Amendment entry	In force 6 Jun 2014	PDF
Ä 10093552 / 3 14 Sep 2011	Amendment entry	In force 14 Sep 2011	PDF
Ä 93552 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 11 Dec 2008	PDF
Ä 93552 18 Nov 2005	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