Luku Spetsialist OÜ is a OÜ based in Tallinn, registry code 12106429, status: active. Main activity: Wholesale of hand tools and general hardware. According to EMTA, turnover for Q3 2026 was €138 356 with 2 employees.
Turnover
138 356 €
↑ 29.2%vs Q2 2026
State taxes
13 581 €
↑ 282.6%vs Q2 2026
Labour taxes
3 690 €
↑ 69.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Wholesale trade · EMTAK 46
Turnover · Q3 2026138 356 €
above 63% of companies
industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee1 845 €
above 45% of companies
industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025443 580 €
above 73% of companies
industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 20250.0 %
above 30% of companies
industry median 2.7 % · companies in the industry: 7 414
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 138 356 € · +29.2% vs Q2 2026 · industry median 60 065 € · above 63% of the industry
Company
Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 845 € · +69.7% vs Q2 2026 · industry median 2 104 € · above 45% of the industry
Company
Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 13 581 € · +282.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
138 356
13 581
3 690
2
Q2 2026
107 097
3 550
2 174
2
Q1 2026
105 954
12 107
2 284
1
Q4 2025
77 783
11 810
2 502
1
Q3 2025
103 760
17 347
2 502
1
Q2 2025
148 160
15 656
2 227
1
Q1 2025
185 414
15 338
2 887
1
Q4 2024
75 662
8 365
2 680
2
Q3 2024
67 331
10 865
2 680
2
Q2 2024
67 642
12 327
2 680
2
Q1 2024
93 839
11 825
2 403
2
Q4 2023
96 091
6 661
1 849
3
Q3 2023
111 555
12 533
2 468
2
Q2 2023
63 206
10 037
2 089
2
Q1 2023
28 233
3 140
2 020
2
Q4 2022
71 932
7 860
2 217
2
Q3 2022
100 614
8 520
2 217
2
Q2 2022
102 891
7 000
2 217
2
Q1 2022
58 918
4 167
1 783
2
Labour taxes per employee per month
615 €
Turnover per employee in the quarter
69 178 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 443 580 € · +64.2% vs 2024 · industry median 63 691 € · above 73% of the industry
Company
Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 80 € · −21.6% vs 2024 · industry median 127 € · above 48% of the industry
Company
Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 0.0 % · −0.0 pp vs the year before · industry median 2.7 % · above 30% of the industry
Company
Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 277 978 € · −17.4% vs 2024Equity, € thousand 2025: 241 871 € · +0.0% vs 2024Employees2025: 1 · −50.0% vs 2024 · industry median 2 · above 5% of the industry
Company
Industry median
Industry: Wholesale trade (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
443 580
80
25 117
277 978
241 871
1
2024
270 137
102
35 118
336 439
241 791
2
2023
314 322
7 089
31 984
302 426
241 689
2
2022
285 566
815
30 059
254 302
234 601
2
2021
310 503
31 136
23 245
274 223
233 786
2
2020
352 920
44 967
21 703
211 608
202 650
2
2019
443 896
1 756
15 652
182 481
157 683
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
1
2016
—
—
—
—
—
0
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
0
2011
—
—
—
—
—
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
0.0 %
Net profit / revenue
Return on equity (ROE)
0.0 %
Net profit / equity
Return on assets (ROA)
0.0 %
Net profit / assets
Equity ratio
87.0 %
Equity / assets
Debt ratio
13.0 %
Liabilities / assets
Current ratio
7.13
Current assets / current liabilities
Revenue per employee
443 896 €
Revenue / average full-time employees
Labour cost per employee per month
2 093 €
Labour costs / employees / 12 months (incl. employer taxes)
