Käsi Puusepp OÜ

Active Registry code 16695547 OÜ Viljandi linn Registered 14 Mar 2023
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Käsi Puusepp OÜ is a OÜ based in Viljandi linn, registry code 16695547, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €5 619 with 1 employees.

Turnover
5 619 €
↓ 71.0% vs Q2 2026
State taxes
611 €
↓ 19.3% vs Q2 2026
Labour taxes
0 €
Employees
1

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

  • Turnover · Q3 2026 5 619 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 0 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 55 559 €
    industry median 38 239 € · companies in the industry: 7 000
  • Net profit margin · 2025 9.5 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q2 2024 – Q3 2026
Turnover, € Q3 2026: 5 619 € · −71.0% vs Q2 2026 · industry median 25 252 € · above 17% of the industry
010 00020 00030 00040 000Q2 2024 Company: 4 988 € Industry median: 21 373 €Q2·24Q3 2024 Company: 11 201 € Industry median: 26 160 €Q3·24Q4 2024 Company: 21 262 € Industry median: 25 496 €Q4·24Q1 2025 Company: 7 741 € Industry median: 19 568 €Q1·25Q2 2025 Company: 31 053 € Industry median: 22 577 €Q2·25Q3 2025 Company: 8 027 € Industry median: 25 533 €Q3·25Q4 2025 Company: 12 680 € Industry median: 25 721 €Q4·25Q1 2026 Company: 6 611 € Industry median: 20 483 €Q1·26Q2 2026 Company: 19 408 € Industry median: 22 672 €Q2·26Q3 2026 Company: 5 619 € Industry median: 25 252 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 21 262 € Industry median: 25 496 €Q1 2025 Company: 7 741 € Industry median: 19 568 €Q1·25Q2 2025 Company: 31 053 € Industry median: 22 577 €Q3 2025 Company: 8 027 € Industry median: 25 533 €Q3·25Q4 2025 Company: 12 680 € Industry median: 25 721 €Q1 2026 Company: 6 611 € Industry median: 20 483 €Q1·26Q2 2026 Company: 19 408 € Industry median: 22 672 €Q3 2026 Company: 5 619 € Industry median: 25 252 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 0 € · industry median 1 211 € · above 2% of the industry
05001 0001 500Q2 2024 Company: 0 € Industry median: 1 083 €Q2·24Q3 2024 Company: 1 415 € Industry median: 1 142 €Q3·24Q4 2024 Company: — Industry median: 1 179 €Q4·24Q1 2025 Company: — Industry median: 1 188 €Q1·25Q2 2025 Company: — Industry median: 1 149 €Q2·25Q3 2025 Company: — Industry median: 1 208 €Q3·25Q4 2025 Company: — Industry median: 1 254 €Q4·25Q1 2026 Company: — Industry median: 1 183 €Q1·26Q2 2026 Company: — Industry median: 1 166 €Q2·26Q3 2026 Company: 0 € Industry median: 1 211 €Q3·2605001 0001 500Q4 2024 Company: — Industry median: 1 179 €Q1 2025 Company: — Industry median: 1 188 €Q1·25Q2 2025 Company: — Industry median: 1 149 €Q3 2025 Company: — Industry median: 1 208 €Q3·25Q4 2025 Company: — Industry median: 1 254 €Q1 2026 Company: — Industry median: 1 183 €Q1·26Q2 2026 Company: — Industry median: 1 166 €Q3 2026 Company: 0 € Industry median: 1 211 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1
0.00.20.40.60.81.0Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q3·24Q4 2024 Company: —Q4·24Q1 2025 Company: —Q1·25Q2 2025 Company: —Q2·25Q3 2025 Company: —Q3·25Q4 2025 Company: —Q4·25Q1 2026 Company: —Q1·26Q2 2026 Company: —Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 611 € · −19.3% vs Q2 2026
01 0002 0003 000Q2 2024 Company: 492 €Q2·24Q3 2024 Company: 1 436 €Q3·24Q4 2024 Company: 2 988 €Q4·24Q1 2025 Company: —Q1·25Q2 2025 Company: 1 327 €Q2·25Q3 2025 Company: 368 €Q3·25Q4 2025 Company: 656 €Q4·25Q1 2026 Company: 373 €Q1·26Q2 2026 Company: 757 €Q2·26Q3 2026 Company: 611 €Q3·2601 0002 0003 000Q4 2024 Company: 2 988 €Q1 2025 Company: —Q1·25Q2 2025 Company: 1 327 €Q3 2025 Company: 368 €Q3·25Q4 2025 Company: 656 €Q1 2026 Company: 373 €Q1·26Q2 2026 Company: 757 €Q3 2026 Company: 611 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 5 619 611 — 1
Q2 2026 19 408 757 — —
Q1 2026 6 611 373 — —
Q4 2025 12 680 656 — —
Q3 2025 8 027 368 50 —
Q2 2025 31 053 1 327 — —
Q1 2025 7 741 — — —
Q4 2024 21 262 2 988 970 —
Q3 2024 11 201 1 436 1 415 1
Q2 2024 4 988 492 — 1
Labour taxes per employee per month
0 €
Turnover per employee in the quarter
5 619 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € 2025: 55 559 € · +32.5% vs 2024 · industry median 38 239 € · above 58% of the industry
020 00040 00060 0002023 Company: 0 € Industry median: 37 262 €20232024 Company: 41 947 € Industry median: 37 686 €20242025 Company: 55 559 € Industry median: 38 239 €2025020 00040 00060 0002023 Company: 0 € Industry median: 37 262 €20232024 Company: 41 947 € Industry median: 37 686 €2025 Company: 55 559 € Industry median: 38 239 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 5 266 € · +83.9% vs 2024 · industry median 410 € · above 68% of the industry
02 0004 0006 0002023 Company: 0 € Industry median: 253 €20232024 Company: 2 864 € Industry median: 108 €20242025 Company: 5 266 € Industry median: 410 €202502 0004 0006 0002023 Company: 0 € Industry median: 253 €20232024 Company: 2 864 € Industry median: 108 €2025 Company: 5 266 € Industry median: 410 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 9.5 % · +2.7 pp vs the year before · industry median 3.5 % · above 65% of the industry
02468102023 Company: — Industry median: 3.9 %20232024 Company: 6.8 % Industry median: 2.8 %20242025 Company: 9.5 % Industry median: 3.5 %202502468102023 Company: — Industry median: 3.9 %20232024 Company: 6.8 % Industry median: 2.8 %2025 Company: 9.5 % Industry median: 3.5 %2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 11 940 € · +68.7% vs 2024
02 5005 0007 50010 00012 5002023 Company: 2 €20232024 Company: 7 078 €20242025 Company: 11 940 €202502 5005 0007 50010 00012 5002023 Company: 2 €20232024 Company: 7 078 €2025 Company: 11 940 €2025
Equity, € 2025: 8 131 € · +183.8% vs 2024
02 0004 0006 0008 00010 0002023 Company: 2 €20232024 Company: 2 865 €20242025 Company: 8 131 €202502 0004 0006 0008 00010 0002023 Company: 2 €20232024 Company: 2 865 €2025 Company: 8 131 €2025
Employees 2025: 0 · −100.0% vs 2024 · industry median 2 · above 2% of the industry
0.00.51.01.52.02023 Company: 0 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02023 Company: 0 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 0 Industry median: 22025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (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 55 559 5 266 180 11 940 8 131 0
2024 41 947 2 864 7 169 7 078 2 865 1
2023 0 0 0 2 2 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
9.5 %
Net profit / revenue
Return on equity (ROE)
64.8 %
Net profit / equity
Return on assets (ROA)
44.1 %
Net profit / assets
Equity ratio
68.1 %
Equity / assets
Debt ratio
31.9 %
Liabilities / assets
Current ratio
2.07
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 27 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 4 Jun 2025 Company’s own e-Äriregister
2023 14 Mar 2023 – 31 Dec 2023 29 May 2024 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

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main

Rulings 2

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50223931 / 2
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50223931
14 Mar 2023
 First entry In force
14 Mar 2023
 PDF

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