PISUKE Holding OÜ

Active Registry code 14635653 OÜ Tartu linn Registered 4 Jan 2019
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PISUKE Holding OÜ is a OÜ based in Tartu linn, registry code 14635653, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €6 442 with employees.

Turnover
6 442 €
↑ 242.3% vs Q2 2026
State taxes
685 €
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 6 442 €
    industry median 9 740 € · companies in the industry: 3 327
  • Revenue · 2025 43 258 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 23.8 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 442 € · +242.3% vs Q2 2026 · industry median 9 740 € · above 39% of the industry
05 00010 00015 00020 000Q4 2023 Company: 0 € Industry median: 8 379 €Q4·23Q1 2024 Company: 1 244 € Industry median: 8 662 €Q2 2024 Company: 2 951 € Industry median: 9 055 €Q2·24Q3 2024 Company: 9 019 € Industry median: 9 026 €Q4 2024 Company: 15 426 € Industry median: 8 663 €Q4·24Q1 2025 Company: 15 204 € Industry median: 8 739 €Q2 2025 Company: 14 061 € Industry median: 8 935 €Q2·25Q3 2025 Company: 7 686 € Industry median: 9 025 €Q4 2025 Company: 8 886 € Industry median: 8 820 €Q4·25Q1 2026 Company: 495 € Industry median: 9 182 €Q2 2026 Company: 1 882 € Industry median: 9 921 €Q2·26Q3 2026 Company: 6 442 € Industry median: 9 740 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 15 426 € Industry median: 8 663 €Q1 2025 Company: 15 204 € Industry median: 8 739 €Q1·25Q2 2025 Company: 14 061 € Industry median: 8 935 €Q3 2025 Company: 7 686 € Industry median: 9 025 €Q3·25Q4 2025 Company: 8 886 € Industry median: 8 820 €Q1 2026 Company: 495 € Industry median: 9 182 €Q1·26Q2 2026 Company: 1 882 € Industry median: 9 921 €Q3 2026 Company: 6 442 € Industry median: 9 740 €Q3·26
  • 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, € Q2 2025: 0 € · −100.0% vs Q1 2025 · industry median 1 115 € · above 2% of the industry
02505007501 0001 250Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: 228 € Industry median: 1 020 €Q4 2024 Company: 116 € Industry median: 1 032 €Q4·24Q1 2025 Company: 81 € Industry median: 1 085 €Q2 2025 Company: 0 € Industry median: 1 115 €Q2·25Q3 2025 Company: — Industry median: 1 126 €Q4 2025 Company: — Industry median: 1 123 €Q4·25Q1 2026 Company: — Industry median: 1 088 €Q2 2026 Company: — Industry median: 1 096 €Q2·26Q3 2026 Company: — Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 116 € Industry median: 1 032 €Q1 2025 Company: 81 € Industry median: 1 085 €Q1·25Q2 2025 Company: 0 € Industry median: 1 115 €Q3 2025 Company: — Industry median: 1 126 €Q3·25Q4 2025 Company: — Industry median: 1 123 €Q1 2026 Company: — Industry median: 1 088 €Q1·26Q2 2026 Company: — Industry median: 1 096 €Q3 2026 Company: — Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q2 2025: 1 · +0.0% vs Q1 2025
0.00.20.40.60.81.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 685 €
01 0002 0003 0004 0005 000Q4 2023 Company: 464 €Q4·23Q1 2024 Company: 259 €Q2 2024 Company: 212 €Q2·24Q3 2024 Company: 2 977 €Q4 2024 Company: 1 813 €Q4·24Q1 2025 Company: 4 424 €Q2 2025 Company: 4 696 €Q2·25Q3 2025 Company: 789 €Q4 2025 Company: 494 €Q4·25Q1 2026 Company: 0 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 685 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 1 813 €Q1 2025 Company: 4 424 €Q1·25Q2 2025 Company: 4 696 €Q3 2025 Company: 789 €Q3·25Q4 2025 Company: 494 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 685 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 6 442 685 — —
Q2 2026 1 882 — — —
Q1 2026 495 — — —
Q4 2025 8 886 494 — —
Q3 2025 7 686 789 — —
Q2 2025 14 061 4 696 — 1
Q1 2025 15 204 4 424 81 1
Q4 2024 15 426 1 813 116 1
Q3 2024 9 019 2 977 228 1
Q2 2024 2 951 212 64 —
Q1 2024 1 244 259 — —
Q4 2023 — 464 18 —
Q3 2023 — 403 120 —
Q2 2023 — 775 233 —
Q1 2023 — 714 49 —
Q4 2022 — 714 — 1
Q3 2022 — 554 — 1
Q2 2022 — 525 43 1
Q1 2022 — 876 119 1

Financials by year

2019 – 2025
Revenue, € 2025: 43 258 € · +42.0% vs 2024 · industry median 12 784 € · above 82% of the industry
010 00020 00030 00040 00050 0002019 Company: 39 470 € Industry median: 10 920 €20192020 Company: 23 985 € Industry median: 10 651 €20202021 Company: 39 555 € Industry median: 10 862 €20212022 Company: 20 690 € Industry median: 11 500 €20222023 Company: 36 920 € Industry median: 12 140 €20232024 Company: 30 474 € Industry median: 12 266 €20242025 Company: 43 258 € Industry median: 12 784 €2025010 00020 00030 00040 00050 0002019 Company: 39 470 € Industry median: 10 920 €20192020 Company: 23 985 € Industry median: 10 651 €2021 Company: 39 555 € Industry median: 10 862 €20212022 Company: 20 690 € Industry median: 11 500 €2023 Company: 36 920 € Industry median: 12 140 €20232024 Company: 30 474 € Industry median: 12 266 €2025 Company: 43 258 € Industry median: 12 784 €2025
  • 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: 10 317 € · +166.6% vs 2024 · industry median 1 062 € · above 81% of the industry
-20 000020 00040 0002019 Company: 37 702 € Industry median: 1 072 €20192020 Company: 23 171 € Industry median: 1 156 €20202021 Company: 24 648 € Industry median: 1 164 €20212022 Company: 6 996 € Industry median: 1 042 €20222023 Company: 20 509 € Industry median: 1 210 €20232024 Company: -15 487 € Industry median: 987 €20242025 Company: 10 317 € Industry median: 1 062 €2025-20 000020 00040 0002019 Company: 37 702 € Industry median: 1 072 €20192020 Company: 23 171 € Industry median: 1 156 €2021 Company: 24 648 € Industry median: 1 164 €20212022 Company: 6 996 € Industry median: 1 042 €2023 Company: 20 509 € Industry median: 1 210 €20232024 Company: -15 487 € Industry median: 987 €2025 Company: 10 317 € Industry median: 1 062 €2025
  • 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: 23.8 % · +74.7 pp vs the year before · industry median 14.8 % · above 60% of the industry
-100-500501002019 Company: 95.5 % Industry median: 15.7 %20192020 Company: 96.6 % Industry median: 17.8 %20202021 Company: 62.3 % Industry median: 17.9 %20212022 Company: 33.8 % Industry median: 16.2 %20222023 Company: 55.5 % Industry median: 16.9 %20232024 Company: -50.8 % Industry median: 15.0 %20242025 Company: 23.8 % Industry median: 14.8 %2025-100-500501002019 Company: 95.5 % Industry median: 15.7 %20192020 Company: 96.6 % Industry median: 17.8 %2021 Company: 62.3 % Industry median: 17.9 %20212022 Company: 33.8 % Industry median: 16.2 %2023 Company: 55.5 % Industry median: 16.9 %20232024 Company: -50.8 % Industry median: 15.0 %2025 Company: 23.8 % Industry median: 14.8 %2025
  • 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: 90 042 € · +13.1% vs 2024
020 00040 00060 00080 000100 0002019 Company: 38 277 €20192020 Company: 61 448 €20202021 Company: 81 872 €20212022 Company: 78 388 €20222023 Company: 96 318 €20232024 Company: 79 615 €20242025 Company: 90 042 €2025020 00040 00060 00080 000100 0002019 Company: 38 277 €20192020 Company: 61 448 €2021 Company: 81 872 €20212022 Company: 78 388 €2023 Company: 96 318 €20232024 Company: 79 615 €2025 Company: 90 042 €2025
Equity, € 2025: 70 729 € · +6.1% vs 2024
020 00040 00060 00080 000100 0002019 Company: 37 702 €20192020 Company: 60 873 €20202021 Company: 81 115 €20212022 Company: 77 163 €20222023 Company: 89 626 €20232024 Company: 66 667 €20242025 Company: 70 729 €2025020 00040 00060 00080 000100 0002019 Company: 37 702 €20192020 Company: 60 873 €2021 Company: 81 115 €20212022 Company: 77 163 €2023 Company: 89 626 €20232024 Company: 66 667 €2025 Company: 70 729 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • 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 43 258 10 317 0 90 042 70 729 0
2024 30 474 -15 487 0 79 615 66 667 0
2023 36 920 20 509 0 96 318 89 626 0
2022 20 690 6 996 0 78 388 77 163 0
2021 39 555 24 648 6 463 81 872 81 115 1
2020 23 985 23 171 0 61 448 60 873 0
2019 39 470 37 702 0 38 277 37 702 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
23.8 %
Net profit / revenue
Return on equity (ROE)
14.6 %
Net profit / equity
Return on assets (ROA)
11.5 %
Net profit / assets
Equity ratio
78.6 %
Equity / assets
Debt ratio
21.4 %
Liabilities / assets
Current ratio
4.19
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 12 Aug 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jul 2026 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Sep 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 25 Jan 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 23 Jan 2024 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 9 Jun 2022 Company’s own e-Äriregister
2019 4 Jan 2019 – 31 Dec 2019 12 Feb 2021 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main

Rulings 8

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50110131 / M4
14 Jul 2024
 Warning of a fine: annual report not filed 13 Aug 2024 Deficiencies eliminated
27 Sep 2024
 PDF
Ä 50110131 / M3
12 Dec 2023
 Warning of a fine: annual report not filed 11 Jan 2024 Deficiencies eliminated
26 Jan 2024
 PDF
Ä 50110131 / 4
3 Sep 2023
 Amendment entry In force
3 Sep 2023
 PDF
Ä 50110131 / M2
10 May 2022
 Warning of a fine: annual report not filed 9 Jun 2022 Deficiencies eliminated
9 Jun 2022
 PDF
Ä 50110131 / 3
19 Jul 2021
 Amendment entry In force
19 Jul 2021
 PDF
Ä 50110131 / 2
1 Apr 2019
 Amendment entry In force
1 Apr 2019
 PDF
Ä 50110131 / M1
18 Mar 2019
 Ruling to eliminate deficiencies 2 Apr 2019 Deficiencies eliminated
1 Apr 2019
 PDF
Ä 50110131
4 Jan 2019
 First entry In force
4 Jan 2019
 PDF

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