osaühing Värvispectrum

Active Registry code 11349390 OÜ Tartu linn Registered 2 Mar 2007

osaühing Värvispectrum is a OÜ based in Tartu linn, registry code 11349390, status: active. Main activity: Coating of metals. According to EMTA, turnover for Q3 2026 was €69 588 with 4 employees.

Turnover

69 588 €

↑ 0.4% vs Q2 2026

State taxes

20 531 €

↓ 5.8% vs Q2 2026

Labour taxes

11 652 €

↓ 7.2% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Manufacture of fabricated metal products, except machinery and equipment · EMTAK 25

Turnover · Q3 2026 69 588 €

above 54% of companies

industry median 54 051 € · companies in the industry: 1 358
Labour taxes per employee 2 913 €

above 71% of companies

industry median 1 944 € · companies in the industry: 1 121
Revenue · 2025 272 219 €

above 68% of companies

industry median 71 144 € · companies in the industry: 1 712
Net profit margin · 2025 12.8 %

above 75% of companies

industry median 3.4 % · companies in the industry: 1 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 69 588 € · +0.4% vs Q2 2026 · industry median 54 051 € · above 54% of the industry

Company
Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 913 € · −7.2% vs Q2 2026 · industry median 1 944 € · above 71% of the industry

Company
Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 20 531 € · −5.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	69 588	20 531	11 652	4
Q2 2026	69 290	21 801	12 562	4
Q1 2026	53 499	21 075	14 575	4
Q4 2025	80 876	25 218	13 206	5
Q3 2025	64 187	20 297	12 556	4
Q2 2025	71 043	21 485	12 242	5
Q1 2025	62 398	19 250	12 134	4
Q4 2024	77 517	48 167	12 408	4
Q3 2024	72 729	24 053	12 915	4
Q2 2024	82 075	22 948	12 045	5
Q1 2024	59 379	20 133	13 823	5
Q4 2023	81 788	22 197	12 052	5
Q3 2023	71 810	22 292	13 852	5
Q2 2023	75 885	23 596	15 382	5
Q1 2023	67 573	21 883	14 213	6
Q4 2022	77 681	22 933	14 414	6
Q3 2022	72 094	22 897	14 333	6
Q2 2022	85 798	23 042	13 226	6
Q1 2022	51 259	14 294	10 843	6

Labour taxes per employee per month

971 €

Turnover per employee in the quarter

17 397 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 272 219 € · −6.3% vs 2024 · industry median 71 144 € · above 68% of the industry

Company
Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 34 718 € · +6.4% vs 2024 · industry median 904 € · above 82% of the industry

Company
Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 12.8 % · +1.5 pp vs the year before · industry median 3.4 % · above 75% of the industry

Company
Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 592 039 € · +6.9% vs 2024

Equity, € thousand 2025: 569 039 € · +6.5% vs 2024

Employees 2025: 5 · +25.0% vs 2024 · industry median 3 · above 60% of the industry

Company
Industry median

Industry: Manufacture of fabricated metal products, except machinery and equipment (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	272 219	34 718	125 628	592 039	569 039	5
2024	290 628	32 640	125 130	553 856	534 321	4
2023	294 280	39 397	139 184	667 362	601 681	5
2022	294 990	22 499	141 736	658 205	562 284	6
2021	265 473	62 875	114 301	620 107	539 785	5
2020	248 703	50 242	111 075	497 999	476 910	5
2019	264 393	34 097	126 212	449 684	426 668	6
2018	—	—	—	—	—	6
2017	—	—	—	—	—	6
2016	—	—	—	—	—	5
2015	—	—	—	—	—	4
2014	—	—	—	—	—	3
2013	—	—	—	—	—	4
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	5
2007	—	—	—	—	—	5

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

12.8 %

Net profit / revenue

Return on equity (ROE)

6.1 %

Net profit / equity

Return on assets (ROA)

5.9 %

Net profit / assets

Equity ratio

96.1 %

Equity / assets

Debt ratio

3.9 %

Liabilities / assets

Current ratio

10.18

Current assets / current liabilities

Revenue per employee

54 444 €

Revenue / average full-time employees

Labour cost per employee per month

2 094 €

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	16 Jun 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	26 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	11 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	13 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	19 Oct 2020	Company’s own	e-Äriregister

Board

Aldur Kruusa
Board member · since 2 Mar 2007

Right of representation

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

Owners

osaühing Artium ITC
Legal person · 10136516 · 2 556 €

100%

Beneficial owners

Aldur Kruusa
Direct ownership · since 26 Sep 2018

Founders and other persons

osaühing Artium ITC
Founder · 40 000 € · 2 Mar 2007

shared board members, owners or beneficial owners

Activities (EMTAK)

25511Coating of metals Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20037978 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20037978 / 6 13 Feb 2018	Amendment entry	In force 13 Feb 2018	PDF
Ä 20037978 / 5 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20037978 / 4 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 20037978 / 3 30 May 2014	Amendment under Commercial Code § 525 (2)	In force 30 May 2014	PDF
Ä 20037978 / 2 7 Nov 2011	Amendment entry	In force 7 Nov 2011	PDF
Ä 37978 2 Mar 2007	First entry	In force 2 Mar 2007	PDF

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

osaühing Värvispectrum

Position in the industry Manufacture of fabricated metal products, except machinery and equipment · EMTAK 25

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 7