Tu&Ku OÜ is a OÜ based in Kassari küla, registry code 12243305, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €6 464 with 1 employees.
Turnover
6 464 €
↑ 32.1%vs Q2 2026
State taxes
2 751 €
↑ 108.1%vs Q2 2026
Labour taxes
1 711 €
↑ 166.1%vs Q2 2026
Employees
1
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20266 464 €
above 40% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 711 €
above 70% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202533 834 €
above 75% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-4.0 %
above 17% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 464 € · +32.1% vs Q2 2026 · industry median 9 740 € · above 40% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 711 € · +432.2% vs Q2 2026 · industry median 1 122 € · above 70% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · −50.0% vs Q2 2026State taxes, € Q3 2026: 2 751 € · +108.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
6 464
2 751
1 711
1
Q2 2026
4 895
1 322
643
2
Q1 2026
3 994
2 399
1 839
1
Q4 2025
13 066
4 789
2 449
1
Q3 2025
12 446
4 408
2 043
2
Q2 2025
4 728
2 229
1 498
2
Q1 2025
3 874
2 720
2 290
2
Q4 2024
12 032
6 125
2 804
2
Q3 2024
16 584
6 340
3 161
2
Q2 2024
19 368
5 983
2 059
2
Q1 2024
8 388
2 070
456
2
Q4 2023
1 009
—
—
1
Q3 2023
7 067
405
293
—
Q2 2023
3 758
855
404
—
Q1 2023
3 693
2 924
2 550
1
Q4 2022
22 842
10 122
6 320
3
Q3 2022
20 780
8 654
5 473
3
Q2 2022
10 780
4 380
2 831
3
Q1 2022
14 938
9 169
6 821
5
Labour taxes per employee per month
570 €
Turnover per employee in the quarter
6 464 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 33 834 € · −16.2% vs 2024 · industry median 12 784 € · above 75% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -1 349 € · −125.8% vs 2024 · industry median 1 062 € · above 13% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -4.0 % · −16.9 pp vs the year before · industry median 14.8 % · above 17% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 11 615 € · +2.9% vs 2024Equity, € 2025: 6 384 € · −17.4% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Legal and accounting 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
33 834
-1 349
25 450
11 615
6 384
1
2024
40 398
5 233
30 963
11 288
7 733
1
2023
19 847
-1 884
5 362
16 729
6 135
1
2022
65 123
-4 108
53 988
21 534
8 299
3
2021
82 142
1 406
69 649
29 767
8 135
3
2020
24 300
2 634
19 329
12 481
6 728
1
2019
11 483
692
7 949
3 904
3 194
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
0
2013
—
—
—
—
—
0
2012
—
—
—
—
—
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
-4.0 %
Net profit / revenue
Return on equity (ROE)
-21.1 %
Net profit / equity
Return on assets (ROA)
-11.6 %
Net profit / assets
Equity ratio
55.0 %
Equity / assets
Debt ratio
45.0 %
Liabilities / assets
Current ratio
1.65
Current assets / current liabilities
Revenue per employee
33 834 €
Revenue / average full-time employees
Labour cost per employee per month
2 121 €
Labour costs / employees / 12 months (incl. employer taxes)
