Kukupai Consulting OÜ is a OÜ based in Tallinn, registry code 14887969, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €3 730 with 1 employees.
Turnover
3 730 €
↓ 61.1%vs Q2 2026
State taxes
1 986 €
↓ 29.1%vs Q2 2026
Labour taxes
1 226 €
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Activities of head offices and management consultancy · EMTAK 70
Turnover · Q3 20263 730 €
above 24% of companies
industry median 13 705 € · companies in the industry: 4 338
Labour taxes per employee1 226 €
above 35% of companies
industry median 1 649 € · companies in the industry: 1 689
Revenue · 202535 625 €
above 68% of companies
industry median 10 800 € · companies in the industry: 9 687
Net profit margin · 202530.1 %
above 56% of companies
industry median 22.0 % · companies in the industry: 6 494
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 3 730 € · −61.1% vs Q2 2026 · industry median 13 705 € · above 24% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 226 € · industry median 1 649 € · above 35% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 986 € · −29.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
3 730
1 986
1 226
1
Q2 2026
9 585
2 800
—
1
Q1 2026
5 567
3 680
2 451
1
Q4 2025
7 880
1 741
—
1
Q3 2025
6 235
1 382
—
—
Q2 2025
5 327
644
—
—
Q1 2025
22 591
3 256
—
—
Q4 2024
5 984
573
—
—
Q3 2024
787
142
—
—
Q2 2024
10 647
2 110
—
—
Q1 2024
9 209
1 905
—
—
Q4 2023
4 400
873
—
—
Q3 2023
8 980
1 793
—
—
Q2 2023
—
1
—
—
Q1 2023
4 345
2 885
—
—
Q4 2022
—
—
—
—
Q3 2022
8 089
1 614
—
—
Q2 2022
2 994
597
—
—
Q1 2022
7 556
1 516
—
—
Labour taxes per employee per month
409 €
Turnover per employee in the quarter
3 730 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € 2025: 35 625 € · −33.9% vs 2024 · industry median 10 800 € · above 68% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 10 713 € · −66.5% vs 2024 · industry median 284 € · above 72% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 30.1 % · −29.3 pp vs the year before · industry median 22.0 % · above 56% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 138 342 € · −11.7% vs 2024Equity, € thousand 2025: 133 552 € · +8.7% vs 2024Employees2025: 1 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (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
35 625
10 713
1 817
138 342
133 552
1
2024
53 911
31 994
0
156 684
122 839
0
2023
40 829
38 324
0
146 787
90 845
0
2022
26 011
25 354
0
125 985
60 521
0
2021
23 518
22 153
0
103 261
35 166
0
2020
23 579
13 014
0
96 491
13 014
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
30.1 %
Net profit / revenue
Return on equity (ROE)
8.0 %
Net profit / equity
Return on assets (ROA)
7.7 %
Net profit / assets
Equity ratio
96.5 %
Equity / assets
Debt ratio
3.5 %
Liabilities / assets
Current ratio
14.28
Current assets / current liabilities
Revenue per employee
35 625 €
Revenue / average full-time employees
Labour cost per employee per month
151 €
Labour costs / employees / 12 months (incl. employer taxes)
