PALU OÜ

Active Registry code 11707553 OÜ Järve küla Registered 23 Sep 2009
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PALU OÜ is a OÜ based in Järve küla, registry code 11707553, status: active. Main activity: Construction of utility projects for fluids. According to EMTA, turnover for Q3 2026 was €0 with employees.

Turnover
0 €
↓ 100.0% vs Q2 2026
State taxes
—
Labour taxes
—
Employees
—

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

Position in the industry Civil engineering · EMTAK 42

  • Revenue · 2025 424 859 €
    industry median 88 960 € · companies in the industry: 1 426
  • Net profit margin · 2025 8.8 %
    industry median 5.0 % · companies in the industry: 1 185

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 52 240 € · above 2% of the industry
0100200300Q4 2023 Company: 273 418 € Industry median: 57 537 €Q4·23Q1 2024 Company: 163 624 € Industry median: 30 131 €Q2 2024 Company: 95 601 € Industry median: 43 636 €Q2·24Q3 2024 Company: 216 586 € Industry median: 55 552 €Q4 2024 Company: 209 731 € Industry median: 59 411 €Q4·24Q1 2025 Company: 114 751 € Industry median: 34 084 €Q2 2025 Company: 170 782 € Industry median: 44 234 €Q2·25Q3 2025 Company: 182 406 € Industry median: 54 940 €Q4 2025 Company: 33 142 € Industry median: 60 220 €Q4·25Q1 2026 Company: 119 100 € Industry median: 36 839 €Q2 2026 Company: 93 000 € Industry median: 44 874 €Q2·26Q3 2026 Company: 0 € Industry median: 52 240 €Q3·26050100150200250Q4 2024 Company: 209 731 € Industry median: 59 411 €Q1 2025 Company: 114 751 € Industry median: 34 084 €Q1·25Q2 2025 Company: 170 782 € Industry median: 44 234 €Q3 2025 Company: 182 406 € Industry median: 54 940 €Q3·25Q4 2025 Company: 33 142 € Industry median: 60 220 €Q1 2026 Company: 119 100 € Industry median: 36 839 €Q1·26Q2 2026 Company: 93 000 € Industry median: 44 874 €Q3 2026 Company: 0 € Industry median: 52 240 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q4 2025: 1 956 € · −70.7% vs Q3 2025 · industry median 2 070 € · above 48% of the industry
02 0004 0006 0008 000Q4 2023 Company: 1 187 € Industry median: 1 696 €Q4·23Q1 2024 Company: 1 515 € Industry median: 1 534 €Q2 2024 Company: 1 334 € Industry median: 1 448 €Q2·24Q3 2024 Company: 1 319 € Industry median: 1 657 €Q4 2024 Company: 1 492 € Industry median: 1 890 €Q4·24Q1 2025 Company: 1 246 € Industry median: 1 717 €Q2 2025 Company: 955 € Industry median: 1 538 €Q2·25Q3 2025 Company: 6 673 € Industry median: 1 845 €Q4 2025 Company: 1 956 € Industry median: 2 070 €Q4·25Q1 2026 Company: — Industry median: 1 721 €Q2 2026 Company: — Industry median: 1 482 €Q2·26Q3 2026 Company: — Industry median: 1 750 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 1 492 € Industry median: 1 890 €Q1 2025 Company: 1 246 € Industry median: 1 717 €Q1·25Q2 2025 Company: 955 € Industry median: 1 538 €Q3 2025 Company: 6 673 € Industry median: 1 845 €Q3·25Q4 2025 Company: 1 956 € Industry median: 2 070 €Q1 2026 Company: — Industry median: 1 721 €Q1·26Q2 2026 Company: — Industry median: 1 482 €Q3 2026 Company: — Industry median: 1 750 €Q3·26
  • Company
  • Industry median

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

Employees Q4 2025: 2 · +0.0% vs Q3 2025
051015Q4 2023 Company: 13Q4·23Q1 2024 Company: 10Q2 2024 Company: 9Q2·24Q3 2024 Company: 9Q4 2024 Company: 8Q4·24Q1 2025 Company: 8Q2 2025 Company: 9Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260246810Q4 2024 Company: 8Q1 2025 Company: 8Q1·25Q2 2025 Company: 9Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q2 2026: 5 382 € · −78.9% vs Q1 2026
010 00020 00030 00040 000Q4 2023 Company: 37 892 €Q4·23Q1 2024 Company: 22 087 €Q2 2024 Company: 23 163 €Q2·24Q3 2024 Company: 26 031 €Q4 2024 Company: 21 683 €Q4·24Q1 2025 Company: 21 916 €Q2 2025 Company: 20 972 €Q2·25Q3 2025 Company: 27 800 €Q4 2025 Company: 6 661 €Q4·25Q1 2026 Company: 25 532 €Q2 2026 Company: 5 382 €Q2·26Q3 2026 Company: —Q3·26010 00020 00030 000Q4 2024 Company: 21 683 €Q1 2025 Company: 21 916 €Q1·25Q2 2025 Company: 20 972 €Q3 2025 Company: 27 800 €Q3·25Q4 2025 Company: 6 661 €Q1 2026 Company: 25 532 €Q1·26Q2 2026 Company: 5 382 €Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — — — —
Q2 2026 93 000 5 382 — —
Q1 2026 119 100 25 532 4 915 —
Q4 2025 33 142 6 661 3 911 2
Q3 2025 182 406 27 800 13 346 2
Q2 2025 170 782 20 972 8 591 9
Q1 2025 114 751 21 916 9 966 8
Q4 2024 209 731 21 683 11 932 8
Q3 2024 216 586 26 031 11 871 9
Q2 2024 95 601 23 163 12 010 9
Q1 2024 163 624 22 087 15 150 10
Q4 2023 273 418 37 892 15 427 13
Q3 2023 212 634 24 832 15 098 13
Q2 2023 660 151 67 197 14 337 12
Q1 2023 153 411 30 546 16 332 14
Q4 2022 420 094 42 843 23 241 14
Q3 2022 249 235 49 196 18 321 16
Q2 2022 211 032 26 381 16 177 14
Q1 2022 172 660 32 727 20 302 14

Financials by year

2016 – 2025
Revenue, € thousand 2025: 424 859 € · −30.4% vs 2024 · industry median 88 960 € · above 74% of the industry
05001 0001 5002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 470 112 € Industry median: 87 742 €20192020 Company: 847 996 € Industry median: 79 900 €20202021 Company: 1 203 673 € Industry median: 85 202 €20212022 Company: 801 604 € Industry median: 83 429 €20222023 Company: 1 361 659 € Industry median: 84 652 €20232024 Company: 610 075 € Industry median: 74 590 €20242025 Company: 424 859 € Industry median: 88 960 €202505001 0001 5002018 Company: — Industry median: —2019 Company: 470 112 € Industry median: 87 742 €20192020 Company: 847 996 € Industry median: 79 900 €2021 Company: 1 203 673 € Industry median: 85 202 €20212022 Company: 801 604 € Industry median: 83 429 €2023 Company: 1 361 659 € Industry median: 84 652 €20232024 Company: 610 075 € Industry median: 74 590 €2025 Company: 424 859 € Industry median: 88 960 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: 37 275 € · +126.3% vs 2024 · industry median 2 500 € · above 78% of the industry
-200-10001002003002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 59 714 € Industry median: 3 099 €20192020 Company: 72 533 € Industry median: 1 997 €20202021 Company: 126 828 € Industry median: 2 977 €20212022 Company: 220 847 € Industry median: 2 069 €20222023 Company: 205 355 € Industry median: 2 486 €20232024 Company: -141 511 € Industry median: 1 984 €20242025 Company: 37 275 € Industry median: 2 500 €2025-200-10001002003002018 Company: — Industry median: —2019 Company: 59 714 € Industry median: 3 099 €20192020 Company: 72 533 € Industry median: 1 997 €2021 Company: 126 828 € Industry median: 2 977 €20212022 Company: 220 847 € Industry median: 2 069 €2023 Company: 205 355 € Industry median: 2 486 €20232024 Company: -141 511 € Industry median: 1 984 €2025 Company: 37 275 € Industry median: 2 500 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 8.8 % · +32.0 pp vs the year before · industry median 5.0 % · above 60% of the industry
-40-20020402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 12.7 % Industry median: 6.0 %20192020 Company: 8.6 % Industry median: 5.2 %20202021 Company: 10.5 % Industry median: 6.0 %20212022 Company: 27.6 % Industry median: 4.7 %20222023 Company: 15.1 % Industry median: 5.1 %20232024 Company: -23.2 % Industry median: 4.7 %20242025 Company: 8.8 % Industry median: 5.0 %2025-40-20020402018 Company: — Industry median: —2019 Company: 12.7 % Industry median: 6.0 %20192020 Company: 8.6 % Industry median: 5.2 %2021 Company: 10.5 % Industry median: 6.0 %20212022 Company: 27.6 % Industry median: 4.7 %2023 Company: 15.1 % Industry median: 5.1 %20232024 Company: -23.2 % Industry median: 4.7 %2025 Company: 8.8 % Industry median: 5.0 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 422 429 € · −33.5% vs 2024
02004006008001 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 394 008 €20192020 Company: 769 057 €20202021 Company: 845 619 €20212022 Company: 849 202 €20222023 Company: 841 416 €20232024 Company: 634 868 €20242025 Company: 422 429 €202502004006008001 0002018 Company: —2019 Company: 394 008 €20192020 Company: 769 057 €2021 Company: 845 619 €20212022 Company: 849 202 €2023 Company: 841 416 €20232024 Company: 634 868 €2025 Company: 422 429 €2025
Equity, € thousand 2025: 331 121 € · +47.9% vs 2024
02004006002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 300 625 €20192020 Company: 372 845 €20202021 Company: 424 673 €20212022 Company: 570 521 €20222023 Company: 372 192 €20232024 Company: 223 845 €20242025 Company: 331 121 €202502004006002018 Company: —2019 Company: 300 625 €20192020 Company: 372 845 €2021 Company: 424 673 €20212022 Company: 570 521 €2023 Company: 372 192 €20232024 Company: 223 845 €2025 Company: 331 121 €2025
Employees 2025: 5 · −28.6% vs 2024 · industry median 2 · above 70% of the industry
051015202016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 5 Industry median: 320182019 Company: 7 Industry median: 320192020 Company: 10 Industry median: 320202021 Company: 17 Industry median: 320212022 Company: 13 Industry median: 320222023 Company: 11 Industry median: 220232024 Company: 7 Industry median: 220242025 Company: 5 Industry median: 22025051015202018 Company: 5 Industry median: 32019 Company: 7 Industry median: 320192020 Company: 10 Industry median: 32021 Company: 17 Industry median: 320212022 Company: 13 Industry median: 32023 Company: 11 Industry median: 220232024 Company: 7 Industry median: 22025 Company: 5 Industry median: 22025
  • Company
  • Industry median

Industry: Civil engineering (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 424 859 37 275 72 600 422 429 331 121 5
2024 610 075 -141 511 121 810 634 868 223 845 7
2023 1 361 659 205 355 164 622 841 416 372 192 11
2022 801 604 220 847 207 767 849 202 570 521 13
2021 1 203 673 126 828 219 737 845 619 424 673 17
2020 847 996 72 533 129 896 769 057 372 845 10
2019 470 112 59 714 131 328 394 008 300 625 7
2018 — — — — — 5
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 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
8.8 %
Net profit / revenue
Return on equity (ROE)
11.3 %
Net profit / equity
Return on assets (ROA)
8.8 %
Net profit / assets
Equity ratio
78.4 %
Equity / assets
Debt ratio
21.6 %
Liabilities / assets
Current ratio
1.51
Current assets / current liabilities
Revenue per employee
84 972 €
Revenue / average full-time employees
Labour cost per employee per month
1 210 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 19 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 21 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 21 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 16 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 Jan 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

  • Marko Aron
    Founder · 40 000 € · 22 Sep 2009
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 42211Construction of utility projects for fluids Main
  • 43991Erecting and dismantling of scaffolds, rental of cranes and other building equipment with an operator
Rulings
Number, date Title Deadline State Document
Ä 40033342 / 23
29 Nov 2025
Amendment entry In force
29 Nov 2025
PDF
Ä 40033342 / 22
5 Aug 2025
Amendment entry In force
5 Aug 2025
PDF
Ä 40033342 / 21
2 Jul 2025
Amendment entry In force
2 Jul 2025
PDF
Ä 40033342 / 20
22 Dec 2023
Amendment entry In force
22 Dec 2023
PDF
Ä 40033342 / 19
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 40033342 / 18
22 Feb 2023
Amendment entry In force
22 Feb 2023
PDF
Ä 40033342 / 17
17 Jan 2023
Division entry (second, constitutive) In force
17 Jan 2023
PDF
Ä 40033342 / 16
9 Dec 2022
Amendment entry In force
9 Dec 2022
PDF
Ä 40033342 / 15
9 Sep 2022
Amendment entry In force
9 Sep 2022
PDF
Ä 40033342 / 14
26 Aug 2021
Amendment entry In force
26 Aug 2021
PDF
Ä 40033342 / M6
22 Feb 2021
Refund of the state fee In force
22 Feb 2021
PDF
Ä 40033342 / 13
22 Feb 2021
Amendment under Commercial Code § 525 (2) In force
22 Feb 2021
PDF
Ä 40033342 / 12
19 Feb 2021
Entry to enforce another court decision In force
19 Feb 2021
PDF
Ä 40033342 / 11
3 Feb 2021
Entry refused: deficiencies not eliminated In force
18 Feb 2021
PDF
Ä 40033342 / M5
11 Jan 2021
Ruling to eliminate deficiencies 31 Jan 2021 In force
11 Jan 2021
PDF
Ä 40033342 / M4
5 Jan 2021
Refund of the state fee In force
5 Jan 2021
PDF
Ä 40033342 / 10
9 Dec 2020
Entry refused: deficiencies not eliminated In force
28 Dec 2020
PDF
Ä 40033342 / M3
28 Oct 2020
Ruling to eliminate deficiencies 27 Nov 2020 In force
28 Oct 2020
PDF
Ä 40033342 / 9
24 Sep 2018
Amendment entry In force
24 Sep 2018
PDF
Ä 40033342 / 8
5 Jun 2018
Third (informative) division entry In force
5 Jun 2018
PDF
Ä 40033342 / 7
5 Jun 2018
First (declaratory) division entry In force
5 Jun 2018
PDF
Ä 40033342 / 6
21 Mar 2018
Amendment entry In force
21 Mar 2018
PDF
Ä 40033342 / M2
14 Mar 2018
Ruling to eliminate deficiencies 29 Mar 2018 Deficiencies eliminated
21 Mar 2018
PDF
Ä 40033342 / 5
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 40033342 / 4
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 40033342 / 3
12 Apr 2017
Amendment entry In force
12 Apr 2017
PDF
Ä 40033342 / 2
21 Mar 2017
Amendment entry In force
21 Mar 2017
PDF
Ä 40033342
9 Jul 2014
Amendment entry In force
9 Jul 2014
PDF
Ä 40033342 / M1
21 Jan 2013
Warning of a fine: deficiencies in the annual report 21 Feb 2013 In force
21 Jan 2013
PDF
Ä 20046686 / 2
20 Dec 2011
Amendment entry In force
20 Dec 2011
PDF
Ä 46686 / M2
23 Sep 2009
Ruling to eliminate deficiencies 23 Oct 2009 In force
23 Sep 2009
PDF
Ä 46686
23 Sep 2009
First entry In force
23 Sep 2009
PDF
Ä 46686 / M1
22 Sep 2009
Ruling to eliminate deficiencies 22 Oct 2009 In force
22 Sep 2009
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data