ABACUS OÜ

Active Registry code 10015273 OÜ Reola küla Registered 5 Mar 1996

ABACUS OÜ is a OÜ based in Reola küla, registry code 10015273, status: active. Main activity: Non-specialised retail sale of predominately food, beverages or tobacco. According to EMTA, turnover for Q3 2026 was €223 965 with 5 employees.

Turnover

223 965 €

↑ 2.2% vs Q2 2026

State taxes

14 894 €

↓ 10.5% vs Q2 2026

Labour taxes

10 426 €

↑ 8.9% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 223 965 €

above 86% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 2 085 €

above 77% of companies

industry median 1 201 € · companies in the industry: 4 664
Revenue · 2025 802 178 €

above 92% of companies

industry median 16 960 € · companies in the industry: 13 502
Net profit margin · 2025 -0.9 %

above 33% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 223 965 € · +2.2% vs Q2 2026 · industry median 23 652 € · above 86% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 085 € · +8.9% vs Q2 2026 · industry median 1 201 € · above 77% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 14 894 € · −10.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	223 965	14 894	10 426	5
Q2 2026	219 173	16 639	9 577	5
Q1 2026	169 313	15 329	9 918	6
Q4 2025	190 464	16 716	11 162	6
Q3 2025	231 175	17 343	10 376	6
Q2 2025	206 308	17 257	9 147	6
Q1 2025	176 463	14 088	9 737	6
Q4 2024	204 351	20 069	12 157	6
Q3 2024	240 048	16 029	9 940	6
Q2 2024	230 684	16 456	9 125	6
Q1 2024	199 106	14 102	9 207	6
Q4 2023	249 682	21 302	11 321	6
Q3 2023	242 923	16 911	10 152	7
Q2 2023	237 678	17 385	9 274	7
Q1 2023	223 908	15 119	9 816	6
Q4 2022	286 569	13 058	9 079	6
Q3 2022	314 714	15 095	7 986	7
Q2 2022	282 110	13 424	6 722	7
Q1 2022	201 065	15 426	8 429	7

Labour taxes per employee per month

695 €

Turnover per employee in the quarter

44 793 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 802 178 € · −6.8% vs 2024 · industry median 16 960 € · above 92% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -7 120 € · +50.0% vs 2024 · industry median 0 € · above 12% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -0.9 % · +0.8 pp vs the year before · industry median 1.3 % · above 33% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 129 591 € · −9.8% vs 2024

Equity, € thousand 2025: 100 601 € · −6.6% vs 2024

Employees 2025: 6 · +0.0% vs 2024 · industry median 2 · above 85% of the industry

Company
Industry median

Industry: Retail trade (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	802 178	-7 120	109 556	129 591	100 601	6
2024	861 013	-14 238	109 869	143 666	107 721	6
2023	937 045	882	110 347	190 682	136 959	6
2022	1 100 094	25 636	91 719	213 255	173 491	7
2021	914 408	13 997	86 694	198 364	147 855	7
2020	785 345	710	83 893	178 789	152 551	7
2019	917 988	308	67 851	179 909	151 841	8
2018	—	—	—	—	—	8
2017	—	—	—	—	—	8
2016	—	—	—	—	—	9
2015	—	—	—	—	—	9
2014	—	—	—	—	—	9
2013	—	—	—	—	—	9
2012	—	—	—	—	—	9
2011	—	—	—	—	—	10
2010	—	—	—	—	—	10
2009	—	—	—	—	—	10
2008	—	—	—	—	—	11
2007	—	—	—	—	—	11
2006	—	—	—	—	—	11
2005	—	—	—	—	—	11
2004	—	—	—	—	—	11
2003	—	—	—	—	—	11
2002	—	—	—	—	—	10
2001	—	—	—	—	—	10
2000	—	—	—	—	—	9
1999	—	—	—	—	—	9
1998	—	—	—	—	—	9
1997	—	—	—	—	—	4

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

-0.9 %

Net profit / revenue

Return on equity (ROE)

-7.1 %

Net profit / equity

Return on assets (ROA)

-5.5 %

Net profit / assets

Equity ratio

77.6 %

Equity / assets

Debt ratio

22.4 %

Liabilities / assets

Current ratio

4.28

Current assets / current liabilities

Revenue per employee

133 696 €

Revenue / average full-time employees

Labour cost per employee per month

1 522 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	15 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	7 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	24 Aug 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	2 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	5 Aug 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	650 000 EEK	Aktsiaselts SEB Eesti Ühispank	19 Nov 1997 – in force

Board

Toomas Tiisler
Board member · since 29 Jun 2001

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Toomas Tiisler
Natural person · 59 031 €

54.67%
Eero Pärgmäe
Natural person · 48 951 €

45.33%
Katrin Pärgmäe
Natural person · 48 951 €

45.33%
Marika Pärgmäe
Natural person · 48 951 €

45.33%

Beneficial owners

Toomas Tiisler
Direct ownership · since 23 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47111Non-specialised retail sale of predominately food, beverages or tobacco Main
47301Retail sale of automotive fuel

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20000340 / M4 18 Sep 2026	Ruling to eliminate deficiencies	2 Oct 2026	Deficiencies eliminated 18 Sep 2026	PDF
Ä 20000340 / 15 18 Sep 2026	Amendment entry		In force 18 Sep 2026	PDF
Ä 20000340 / 14 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20000340 / M3 15 Apr 2019	Ruling to correct data outside an entry	30 Apr 2019	In force 15 Apr 2019	PDF
Ä 20000340 / 13 15 Apr 2019	Amendment under Commercial Code § 525 (2)		In force 15 Apr 2019	PDF
Ä 20000340 / 12 8 Feb 2018	Amendment entry		In force 8 Feb 2018	PDF
Ä 20000340 / 11 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20000340 / 10 11 Aug 2011	Transformation entry without a new registry card		In force 11 Aug 2011	PDF
Ä 340 / 9 3 Dec 2008	Deletion of activities from the registry card		In force 29 Dec 2008	PDF
K 9980 / 2 12 Dec 2005	Compliance with Commercial Code § 33 (7.1)		In force	PDF
Ä 340 / 8 24 Oct 2002	Entry decision on the register’s own initiative		In force	PDF
Ä 340 / 7 28 Jun 2002	Published amendment entry		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data

ABACUS OÜ

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 12