Puuspetsialist OÜ is a OÜ based in Kuressaare linn, registry code 12678090, status: active. Main activity: Landscape service activities. Its annual report for 2025 shows revenue of €37 400 and 2 employees.
Turnover
—
State taxes
1 516 €
↑ 11.2%vs Q2 2026
Labour taxes
1 596 €
↑ 12.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Services to buildings and landscape activities · EMTAK 81
Labour taxes per employee798 €
above 35% of companies
industry median 1 039 € · companies in the industry: 1 689
Revenue · 202537 400 €
above 71% of companies
industry median 14 963 € · companies in the industry: 3 986
Net profit margin · 202510.0 %
above 57% of companies
industry median 6.1 % · companies in the industry: 3 195
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q2 2025: 9 389 € · +12.8% vs Q1 2025 · industry median 14 450 € · above 40% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 798 € · +12.7% vs Q2 2026 · industry median 1 039 € · above 35% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (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: 1 516 € · +11.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 516
1 596
2
Q2 2026
—
1 363
1 416
2
Q1 2026
—
644
678
2
Q4 2025
—
1 053
1 106
2
Q3 2025
—
1 529
1 615
2
Q2 2025
9 389
3 115
1 691
2
Q1 2025
8 322
2 972
1 667
2
Q4 2024
8 178
3 020
2 128
2
Q3 2024
7 766
2 693
1 684
2
Q2 2024
13 207
3 091
1 537
2
Q1 2024
8 587
1 974
990
2
Q4 2023
11 410
3 050
1 730
2
Q3 2023
5 302
1 572
1 151
2
Q2 2023
17 326
3 351
1 052
2
Q1 2023
4 659
1 333
965
2
Q4 2022
9 697
3 540
2 493
2
Q3 2022
6 273
3 415
2 853
2
Q2 2022
21 709
4 896
1 915
2
Q1 2022
6 508
2 215
1 551
2
Labour taxes per employee per month
266 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 37 400 € · −0.7% vs 2024 · industry median 14 963 € · above 71% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 3 724 € · +742.5% vs 2024 · industry median 384 € · above 71% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 10.0 % · +8.8 pp vs the year before · industry median 6.1 % · above 57% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 5 501 € · +87.6% vs 2024Equity, € 2025: 4 382 € · +566.0% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 60% of the industry
Company
Industry median
Industry: Services to buildings and landscape 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
37 400
3 724
17 510
5 501
4 382
2
2024
37 663
442
17 936
2 933
658
2
2023
41 658
2 605
11 479
3 108
216
2
2022
42 084
-2 808
22 499
2 974
-2 389
2
2021
30 867
2 153
9 861
1 760
419
2
2020
25 672
-4 515
15 612
3 882
-1 734
2
2019
23 167
-3 885
12 377
6 975
2 781
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
0
2014
—
—
—
—
—
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
10.0 %
Net profit / revenue
Return on equity (ROE)
85.0 %
Net profit / equity
Return on assets (ROA)
67.7 %
Net profit / assets
Equity ratio
79.7 %
Equity / assets
Debt ratio
20.3 %
Liabilities / assets
Current ratio
3.91
Current assets / current liabilities
Revenue per employee
18 700 €
Revenue / average full-time employees
Labour cost per employee per month
730 €
Labour costs / employees / 12 months (incl. employer taxes)
