Internal working document · not for circulation to the named companies

Where the sourcing stands

Twelve Estonian candidates assessed against seven weighted criteria, on evidence from their own technical dossiers, published material and filed accounts. Two viable suppliers exist for the laminated timber frame — Barrus and Puit-Profiil, and the tolerance separates them. The 18 mm marine-plywood core has no supplier anywhere in the set.

Send the requests See the scoring

0 / 12

Candidates with any evidence of CNC milling resin-bound marine plywood. The core has no supplier.

2 / 12

Frame suppliers with EN 204 D4 exterior adhesive and a fenestration-specific approval — Barrus and Puit-Profiil.

4 → 1

Puit-Profiil, Vindor, Vincom and Combiwood are one owner, not four counterparties. €112.5 M under one board.

Candidates that have not filed FY 2025 accounts — Viking Window, under a register warning, and Rehpol.

Decision status

Frame supplier decidable. Core supplier does not exist yet.

The programme splits cleanly in two. The laminated timber frame has a strong, certified, purpose-built supplier. The marine-ply core has none, and no amount of further reading inside this set will produce one.

Frame — quote both

Barrus and Puit-Profiil both make 2/3/4-layer laminated window sash and frame blanks in the same cross-sections, both at EN 204 D4, both with a fenestration-specific approval — NDVK for Barrus, RISE class 1 exterior durability for Puit-Profiil. Barrus states ±0.15 mm and sits outside Combiwood Group; Puit-Profiil is smaller and better suited to low batches.

Core — start outside this set

Nobody here mills resin-bound marine plywood. Puit-Profiil’s HDF-covered blanks are an interior door-frame product, not a structural composite core. Enquiry to boatbuilding, composite and marine CNC shops is the critical path, in parallel with asking whether the core must be marine ply at all.

Tolerance — one candidate meets it

Barrus states ±0.15 mm planing and cutting precision with continuous laser measurement of thickness, width and squareness — the requirement, met, by one supplier. Puit-Profiil and Vindor are at ±0.2 mm; Arcwood at ±1.0 mm. Both the Barrus and Puit-Profiil figures are tagged as inferred in their dossiers, so confirm before designing to either.

Glazing — one group could do both

Barrus owns Glassense (€40.7 M, Nov 2025) and bought Baltiklaas from Saint-Gobain in 2022 — insulating, laminated and toughened glass. Frame blanks at ±0.15 mm and glazing from one group, for a VIG product, is the strongest single combination in the set.

Assembly — two real credentials

SeiCom publishes four EN 14351-1 Declarations of Performance, the only candidate that can document market access. Viking holds PHI certificate 0611wi03 at U_w 0.80 — and owns 51% of its UK distributor, which makes it the worst possible licensee.

Concentration

Combiwood Grupp OÜ owns Puit-Profiil, Vindor, Vincom and Combiwood outright, with a captive sawmill feeding the group. The preferred frame supplier sits inside it. Dual-sourcing across those four is not dual-sourcing — plan a genuine alternate outside the group.

Evidence status

What is documented, and what is still a question

Four companies have supplied technical dossiers. The rest are assessed on their own published material, the Passive House Institute component database, PEFC Estonia and filed annual reports, all retrieved 23–24 Aug 2026. Dossier figures are recorded as supplied and flagged where they conflict with an independent source.

Barrus — the only candidate at ±0.15 mm Its dossier states planing and cutting precision to ±0.15 mm with continuous laser measurement of thickness, width, squareness and surface roughness, and inline high-frequency moisture verification across 100% of lamellas. Adhesives are MUF and 1C-PUR at EN 204 D4, to EN 301 and EN 15425, with delamination testing under EN 391 / EN 14080. Moisture is 12% ±2% — exterior calibration. Add NDVK, the Norwegian Door and Window Control approval, plus ISO 9001 and ISO 14001.

Barrus — built for this component, upstream as well Window sash and frame blanks in 2, 3 and 4 layers, radial and semi-radial outer lamellas with heartwood facing outward, and dense core lamellas engineered for fastener withdrawal resistance so hinges and locking gear stay rigid under repetitive cycling — directly relevant to a window carrying an actuator. Cross-sections 63×75, 72×86, 84×115 mm to 6.0 m, matching Puit-Profiil. Uniquely, it saws its own logs on radial and quarter-sawn patterns to harvest vertical-grain lamellas for frames — grain control from the log, not from a supplier. Three factories, 90% export to tier-1 fenestration brands.

Barrus — two figures to reconcile The ±0.15 mm tolerance is tagged inferred in the dossier, not stated — the same caveat as Puit-Profiil’s ±0.2 mm, and it is now load-bearing. Workforce is given as ~350–380 against 282 in Q1 2026 tax filings; the difference is presumably group-wide across the three factories and the glass businesses. Turnover is given as €80–110 M, and the filed FY2025 figure of €85.39 M sits inside that band.

Puit-Profiil — the adhesive and the certification decide it PUR and EPI, EN 204 class D4, and RISE certification for class 1 exterior window durability audited by autoclave pressure-vacuum delamination cycling. Grain engineering is specific to the application: radial and semi-radial outer lamellas facing outward, inner lamellas tuned for screw-holding so hardware fastens without splitting. Adjustable heartwood/sapwood core ratio and finger-joint length for external atmospheric durability. Cross-sections such as 63×75, 72×86 and 84×115 mm to 6.0 m. Inline dielectric moisture measurement of every board. ISO 9001.

Puit-Profiil — three things to pin down The ±0.2 mm planing tolerance is tagged as inferred in the dossier, not stated — it needs confirming. Moisture is quoted as both “10–12%” and “10 ±2%” in the same document. And revenue is given as €25–35 M against a filed FY2025 figure of €22.37 M with €236k net profit; the dossier cites a registry aggregator for a number the registry does not support.

Puit-Profiil — HDF is not the core capability The HDF-covered blanks are a pine finger-jointed core with HDF faces on two or four sides, and the dossier places them in high-end painted interior door frames and rebated architraves. Useful evidence that the plant handles engineered facings on timber cores, but it is not a structural composite core and not an exterior product.

Arcwood — the tolerance rules it out for window work Its dossier states ±1.0 mm machining tolerance. That is normal and appropriate for mass timber, and it is 6.7× looser than an 18 mm sightline needs. This is a cleaner reason to set Arcwood aside for the window than any capability gap: it is a structural engineering plant working to millimetre class, not a joinery shop working to tenths.

Arcwood — the CNC capability is real, and bigger than its public site shows Large-format 5-axis Hundegger processing to 36 m × 3.6 m, driven straight from Cadwork or hsbcad models into Hundegger machine language, in a plant of over 15,000 m². Its public pages describe only “four CNC machines” with no brand or axis count, so the earlier assessment understated it. 1C-PUR to EN 15425, EN 16351 for CLT, EN 14080 for glulam, verified EPD.

Vindor — capable shop, interior specification Multi-axis CNC profiling with diamond-tipped tooling, finger-joint flushness under 0.1 mm, weatherstrip kerfs and seal recesses, CAD/CAM work to client drawing. But adhesives are PVAc D3/D4 — the EN 204 interior class, which creeps under sustained load and solar gain — and moisture is calibrated 8–12% for climate-controlled indoor use. Its “window liners and sills” are dry-lining parts. Profile tolerance ±0.2 mm; the ±0.15 mm figure in circulation is CNC positional accuracy for hinge pockets, not cross-section.

Registry codes in the dossiers Arcwood 10626249 and Puit-Profiil 10210365 both check out against the register. Vindor’s dossier gives 11121550; the register shows 11966450. Address and founding year match, so the financials are the right company — but treat that dossier’s unverifiable specifics with more caution than the other two.

Selection model

Seven weighted criteria

A candidate is scored only across criteria that have evidence, and coverage states how much of the total weight was scorable. A high score at low coverage means little is known, not that much is good. No live candidate exceeds 75%, because the 25%-weighted marine-ply criterion is unscored for every one of them.

Criteria, weights, and the state of the evidence as of 24 Aug 2026.
Criterion	Weight	What a 5 requires	State of the evidence

Two separate supply problems, not one

The model treats the window as a single sourcing question, and it is not. The laminated timber frame is solved twice over: Barrus and Puit-Profiil both make this exact component, at the right adhesive class, each with a fenestration-specific approval, for exactly this customer base. The marine-ply core is unsolved and carries 25% of the weight on its own. Splitting the two lets the frame go to quotation now while the core search runs in parallel, instead of holding both behind one decision.

Adhesive class is the real filter

EN 204 D4 with MUF, PUR or EPI chemistry is what an exterior structural joint needs, and both frame candidates have it — Barrus MUF and 1C-PUR, Puit-Profiil PUR and EPI. PVAc at D3/D4 is water-resistant but creeps under sustained load and solar gain, which is what separates Vindor from both of them.

Tolerance class separates the trades

Mass-timber engineering works to ±1.0 mm; industrial joinery to ±0.2 mm; an 18 mm sightline wants ±0.15 mm. Barrus is the only candidate in the third class, and its figure is dossier-inferred. Confirm it, or decide whether the design tolerates ±0.2 mm.

Four candidates are one

Combiwood Grupp OÜ owns Puit-Profiil, Vindor, Vincom and Combiwood, five beneficial owners, with Combimill Sakala’s sawmill feeding the group and the holding company acting as a dividend conduit. The preferred frame supplier is inside it.

Scored matrix

Fifteen candidates, ranked

Each cell shows its digit, so the ramp never depends on colour alone. A grey ? means no evidence exists — excluded from the weighted score, not treated as zero. Companies inside one corporate group carry a group tag.

Fifteen candidates scored on seven criteria.
Candidate	Verdict	Ply	Tol	Cert	Cap	Fin	IP	Proto	Score	Cov.	Basis / limiting factor

5 strong documented evidence 3 partial or adjacent 1 weak or contra-indicated ? no evidence, excluded Disqualified struck from the running Cov. below 70% is flagged ! Ordered by score × coverage, so a well-evidenced score outranks a thinly-evidenced one. No live candidate exceeds 75%, because none is scored on marine ply

Counterparty financials

Filed accounts

Every figure is a filed annual-report actual from the e-Business Register unless the row says otherwise. Two companies have not filed FY 2025 and are shown on FY 2024, so the chart mixes years. Headcounts are Q1 2026 quarterly tax-declaration figures; the register publishes no annual staff number.

Filed figures for the twelve live candidates.
Company	Revenue	Net profit	Margin	Staff	Rev/emp	Year & status

Where the money and the capability disagree

Puit-Profiil is the best technical fit and the thinnest earner among the component makers: €236k net profit on €22.37 M, a 1.1% margin. Capable, and with no cushion.
Vindor is the opposite: €5.89 M on €30.78 M, a 19.1% net margin sustained at 10–33% for six consecutive years — and an interior specification.
Barrus turns €85.39 M into €667k, a 0.8% margin. It is the best technical fit in the set and the thinnest margin in it — enormous capacity, no room for a bad contract.
Note that the group holding Puit-Profiil also holds the three most profitable component makers in the set. Price negotiation with Puit-Profiil alone is a conversation with Combiwood Grupp.

Solvency signals

No tax arrears at any of the twelve. Credit classes are “Trustworthy” or “Reliable” throughout.
Viking Window received a register warning notice on 08.07.2026 for a missing annual report. Last filed FY2024, at a €303,576 loss.
Rehpol had also not filed FY2025 as of 23 Aug 2026, nearly two months past deadline. Last filed FY2024: €218,660 loss.
Ysse’s recommended credit limit is €7,400. Size any commitment to it.
Equity and net assets remain unverified for all twelve — the register summary exposes revenue and profit but not the balance sheet. Pulling the filed PDFs is an open action.

Risk register

Open risks

The core has no supplier

Twelve companies assessed, none milling resin-bound marine plywood. The nearest capabilities are engineered facings on timber cores, which is a different process on a different material. Action: search boatbuilding, composite and marine CNC shops in Estonia, Latvia and Finland, and in parallel put the question to engineering — if no Baltic shop mills this routinely, the material choice is carrying a supply-chain cost nobody has priced.

The tolerance rests on an inferred figure

Barrus states ±0.15 mm and is the only candidate that meets the requirement — but the figure is tagged inferred in its dossier rather than given as a specification, and the same is true of Puit-Profiil’s ±0.2 mm. The whole frame decision now turns on one unconfirmed number. Action: get it in writing, and run a stack-up analysis to establish what the sightline actually tolerates rather than assuming ±0.15 mm is required.

Group concentration around the preferred supplier

Puit-Profiil, Vindor, Vincom and Combiwood are 100% owned by Combiwood Grupp OÜ, five beneficial owners, €112.5 M of filed revenue, with a captive sawmill. Barrus resolves this: it is independent, meets the tolerance, and has its own sawmilling. Running both frame candidates is genuine dual-sourcing; adding a second Combiwood company is not.

Channel conflict — Viking

Viking took 51% of Norrsken, its UK distributor of fifteen years, in December 2024 and sells there under the Norrsken brand. A firm that owns its route to market and already white-labels is the worst possible licensee for a product you intend to brand yourself. If the UK matters, Viking is a competitor for the channel, not a partner in it.

Two candidates have not filed FY 2025

Viking Window is under a register warning notice dated 08.07.2026; Rehpol is nearly two months past deadline. Both were lossmaking on their last filed year. A missed statutory filing is a cheap, early signal about administrative capacity, and it arrives before any commercial commitment does.

Thermal claim has no budget

PHI cool-temperate criteria are U_w ≤ 0.80, U_w,installed ≤ 0.85 and f_Rsi ≥ 0.70 at the coldest frame point. An 18 mm sightline is the hardest possible geometry for f_Rsi, and vacuum insulated glazing changes the edge-seal behaviour that criterion depends on. Produce a U_w build-up — U_g, U_f, Ψ_edge, frame area fraction — before quoting it to a partner as a specification.

Information requests

What only the companies can answer

Desk research has gone as far as it goes. Everything below needs a supplier, an engineer or a filed PDF.

Ordered by what blocks the most downstream work.
#	Request	Why it decides something	Send to

Roadmap

Four gates, frame and core in parallel

The frame no longer has to wait for the core. Each gate must pass before the next phase starts; failing one names the fallback.

Provenance

Sources, and what is still unchecked

Technical dossiers

AS Barrus (reg. 10270580 ✓) — ±0.15 mm with continuous laser measurement, MUF/1C-PUR at EN 204 D4, EN 301/EN 15425, EN 391/EN 14080 delamination, MC 12±2%, NDVK, ISO 9001/14001, 115,000 m³ across three factories
Puit-Profiil AS (reg. 10210365 ✓) — PUR/EPI D4, RISE class-1 exterior window durability, ISO 9001, grain and core engineering, cross-sections and formats
Arcwood / Peetri Puit OÜ (reg. 10626249 ✓) — 5-axis Hundegger to 36 m, ±1.0 mm tolerance, EN 16351, EN 14080, 1C-PUR to EN 15425, CLT and glulam mechanical data
Vindor OÜ (reg. given as 11121550; register shows 11966450) — multi-axis CNC profiling, PVAc D3/D4, 8–12% MC, ±0.2 mm profile / ±0.15 mm CNC positional
All four are machine-generated extractions of company websites rather than documents issued by the companies. Treat their unverifiable specifics as claims to confirm — in particular both frame tolerances, which carry an “inferred” tag and now drive the decision.

Independent

PHI database — Viking SW14 Aluclad Passive — [STANDARD] certificate 0611wi03, phB, U_w 0.80
PHI certification criteria — [STANDARD] U_w 0.80 / U_w,inst 0.85 / f_Rsi 0.70
e-Äriregister — [REGULATOR] all filed revenue, profit and registry codes
PEFC Estonia — [REGULATOR] chain-of-custody certificates
SeiCom document centre — [VENDOR] four EN 14351-1 Declarations of Performance
Barrus / Glassense — [VENDOR] glass acquisition
Combiwood Group — [VENDOR] group membership
EN 14351-1 scope — [SECONDARY] CE and DoP obligation

Still unchecked

Equity and net assets for all twelve — the register summary shows revenue and profit only.
Both frame tolerances — Barrus ±0.15 mm and Puit-Profiil ±0.2 mm are inferred figures in their own dossiers. Puit-Profiil also quotes moisture two ways in one document.
Barrus headcount — the dossier says ~350–380 against 282 in Q1 2026 tax filings; presumably group-wide, unconfirmed.
Any marine-ply capability anywhere — the search has not yet gone outside these fifteen.
Lasita SkyLine sightline width — published as images only; request drawings.
Barrus consolidated group revenue — the dossier's €80–110 M band brackets the filed €85.39 M but no consolidated figure was retrievable.
The three disqualified companies were not re-assessed.