Luku Spetsialist OÜ
RegisteredKey figures
Ratios
2025Summary: Luku Spetsialist OÜ
What kind of company is it?
Luku Spetsialist OÜ (registry code 12106429) is a private limited company (OÜ). The company was entered in the Commercial Register in 2011 and has been registered for 15 years. Registered location: Kesklinna linnaosa, Tallinn, Harju maakond. According to the latest annual report, the main activity is wholesale of hand tools and hardware (EMTAK 46842). The company is registered for VAT (VAT number EE101448778).
How is the company doing financially?
Revenue in financial year 2025 was 443 896 €, up 64,3% on the previous year (270 137 €). This is the company's highest revenue among the published years (2019–2025). Net profit for financial year 2025 was 80 € (0,0% of revenue). The company was profitable in all 7 published financial years. In financial year 2025 the company had 1 employees (2 a year earlier). Revenue per employee was 443 896 €. At the end of financial year 2025, total assets were 277 978 € and equity 241 871 € (87,0% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 138 356 €, up 33,3% on the same quarter a year earlier. The company had 2 employees in that quarter. Labour taxes paid in the quarter: 3690 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1260 € per month.
Who runs the company and who owns it?
The company has one management board member. The sole owner of the company is 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 28.04.2026. 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 | 138 356 € | 2 | 3690 € |
| Q2 2026 | 107 097 € | 2 | 2174 € |
| Q1 2026 | 105 954 € | 1 | 2284 € |
| Q4 2025 | 77 783 € | 1 | 2502 € |
| Q3 2025 | 103 760 € | 1 | 2502 € |
| Q2 2025 | 148 160 € | 1 | 2227 € |
| Q1 2025 | 185 414 € | 1 | 2887 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 311 353 | 285 566 | 314 697 | 270 137 | 443 896 |
| Net profit | 31 136 | 815 | 7089 | 102 | 80 |
| Retained earnings | 199 900 | 231 036 | 231 850 | 238 939 | 239 041 |
| Total assets | 274 223 | 254 302 | 302 426 | 336 439 | 277 978 |
| Total liabilities | 40 437 | 19 701 | 60 737 | 94 648 | 36 107 |
| Total equity | 233 786 | 234 601 | 241 689 | 241 791 | 241 871 |
| Employees | 2 | 2 | 2 | 2 | 1 |
| Average gross salary (monthly) | 724 | 936 | 996 | 1094 | 1564 |
| Calculated dividend | 0 | 0 | 0 | 0 | 0 |
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
2 recordsState aid and de minimis aid in total 4946 € (2018–2020). Largest grantors: Eesti Töötukassa (4946 €), Tallinna Linnakantselei (0 €).
Show all aid records (2)
| Grantor | Purpose | Amount | Date |
|---|---|---|---|
| Tallinna Linnakantselei | Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi" | 0 € | 01.04.2020 |
| Eesti Töötukassa | Palgatoetus VTA | 4946 € | 26.10.2018 |
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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