osaühing KUPJUR
RegisteredKey figures
Ratios
2025Summary: osaühing KUPJUR
What kind of company is it?
Osaühing KUPJUR (registry code 10270692) is a private limited company (OÜ). The company was entered in the Commercial Register in 1997 and has been registered for 29 years. Registered location: Äksi alevik, Tartu vald, Tartu maakond. According to the latest annual report, the main activity is renting and operating of own or leased real estate (EMTAK 68201). The company is registered for VAT (VAT number EE100781669).
How is the company doing financially?
Revenue in financial year 2025 was 96 373 €, down 21,3% on the previous year (122 438 €). From 2019 to 2025, revenue declined by an average of 3,5% per year. This is the company's lowest revenue among the published years (2019–2025). Net profit for financial year 2025 was 21 365 € (22,2% of revenue). The company was profitable in all 7 published financial years. In financial year 2025 the company had 1 employees (0 a year earlier). Revenue per employee was 96 373 €. At the end of financial year 2025, total assets were 1 724 449 € and equity 1 468 920 € (85,2% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 14 178 €, down 26,0% on the same quarter a year earlier. The company had 1 employees in that quarter. Labour taxes paid in the quarter: 234 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 340 € per month.
Who runs the company and who owns it?
The company has one management board member. According to the register, the company has 2 owners. The largest stake (100%) is held by a private individual.
Where does the data come from and how fresh is it?
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 30.03.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 14 178 € | 1 | 234 € |
| Q2 2026 | 11 170 € | 1 | 234 € |
| Q1 2026 | 13 076 € | 1 | 468 € |
| Q4 2025 | 12 033 € | 1 | 234 € |
| Q3 2025 | 19 162 € | 1 | 342 € |
| Q2 2025 | 16 298 € | 1 | 133 € |
| Q1 2025 | 11 823 € | — | 1269 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 17 445 € (2% of distributable profit).
In addition, equity decreased by 554 € in ways other than from retained earnings — e.g. a share capital reduction, a payout from other reserves or a revaluation reserve adjustment. The open data does not show whether this was a payout to the owners.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 192 251 | 226 983 | 230 104 | 122 438 | 96 373 |
| Net profit | 155 240 | 126 602 | 105 984 | 37 289 | 21 365 |
| Retained earnings | 642 087 | 790 327 | 886 429 | 975 538 | 995 382 |
| Total assets | 1 262 904 | 1 379 969 | 1 733 141 | 1 718 895 | 1 724 449 |
| Total liabilities | 12 850 | 10 313 | 288 001 | 253 341 | 255 529 |
| Total equity | 1 250 054 | 1 369 656 | 1 445 140 | 1 465 554 | 1 468 920 |
| Employees | 1 | 1 | 1 | 0 | 1 |
| Average gross salary (monthly) | 1964 | 2157 | 2168 | — | — |
| Calculated dividend | 0 | 7000 | 30 500 | 16 875 | 17 445 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear
Data from public registers, not a credit rating.
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State aid and grants
20 recordsState aid and de minimis aid in total 109 040 € (2016–2026). Largest grantors: Elering AS (99 100 €), Keskkonnaamet (6782 €), SA Keskkonnainvesteeringute Keskus (1615 €), Põllumajanduse Registrite ja Informatsiooni Amet (1544 €).
Show all aid records (20)
| Grantor | Purpose | Amount | Date |
|---|---|---|---|
| SA Keskkonnainvesteeringute Keskus | Metsa uuendamine | 264 € | 19.03.2026 |
| SA Keskkonnainvesteeringute Keskus | Erametsaomanike nõustamine | 100 € | 07.05.2025 |
| SA Keskkonnainvesteeringute Keskus | Metsa uuendamine | 1022 € | 25.03.2025 |
| SA Keskkonnainvesteeringute Keskus | Erametsaomanike nõustamine | 100 € | 15.05.2024 |
| SA Keskkonnainvesteeringute Keskus | Erametsaomanike nõustamine | 100 € | 05.05.2023 |
| Elering AS | Tegevusabi taastuvallikatest toodetud energia edendamiseks väikekäitistes (artikkel 43) | 32 300 € | 31.01.2021 |
| Elering AS | Tegevusabi taastuvallikatest toodetud energia edendamiseks väikekäitistes (artikkel 43) | 32 300 € | 31.01.2021 |
| Elering AS | Tegevusabi taastuvallikatest toodetud energia edendamiseks väikekäitistes (artikkel 43) | 34 500 € | 12.08.2020 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 04.05.2017 |
| SA Keskkonnainvesteeringute Keskus | Metsa inventeerimine ja metsamajandamiskava koostamine | 29 € | 30.03.2017 |
| Keskkonnaamet | Põllumajanduslik VTA | 382 € | 22.07.2016 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 22.07.2016 |
| Põllumajanduse Registrite ja Informatsiooni Amet | Koolitus VTA | 28 € | 30.06.2016 |
The total also includes 7 tax reductions worth 1516 € (e.g. the excise reduction on marked diesel fuel), not listed separately in the table.
Source: State Aid and De Minimis Aid Register (Ministry of Finance). For guarantees and loans the amount is the aid element, not the loan amount. View in the register ↗
Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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