osaühing Välu

Active Registry code 10082654 OÜ Vändra alev Registered 27 Aug 1996

osaühing Välu is a OÜ based in Vändra alev, registry code 10082654, status: active. Main activity: Retail sale of hand tools and general hardware. According to EMTA, turnover for Q3 2026 was €69 269 with 4 employees.

Turnover

69 269 €

↓ 2.3% vs Q2 2026

State taxes

17 951 €

↑ 12.6% vs Q2 2026

Labour taxes

10 239 €

↑ 12.7% 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 69 269 €

above 70% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 2 560 €

above 84% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 262 526 €

above 84% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -4.4 %

above 26% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 69 269 € · −2.3% vs Q2 2026 · industry median 23 652 € · above 70% 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: 2 560 € · +12.7% vs Q2 2026 · industry median 1 201 € · above 84% 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: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 17 951 € · +12.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	69 269	17 951	10 239	4
Q2 2026	70 870	15 938	9 085	4
Q1 2026	47 853	13 928	9 007	4
Q4 2025	66 974	16 543	10 072	4
Q3 2025	74 206	20 537	11 113	4
Q2 2025	77 724	17 213	9 653	4
Q1 2025	48 002	10 866	8 386	4
Q4 2024	51 174	15 019	10 417	5
Q3 2024	73 051	17 524	10 722	5
Q2 2024	92 124	18 029	8 931	5
Q1 2024	51 988	9 403	8 066	5
Q4 2023	55 952	12 345	8 491	5
Q3 2023	82 775	17 981	9 271	5
Q2 2023	83 299	13 614	8 207	5
Q1 2023	71 438	9 572	7 195	5
Q4 2022	72 048	11 304	7 570	5
Q3 2022	84 169	14 638	8 420	5
Q2 2022	115 387	15 823	7 719	5
Q1 2022	55 625	11 839	8 392	5

Labour taxes per employee per month

853 €

Turnover per employee in the quarter

17 317 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 262 526 € · +8.3% vs 2024 · industry median 16 974 € · above 84% 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: -11 499 € · −5.1% vs 2024 · industry median 0 € · above 9% 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: -4.4 % · +0.1 pp vs the year before · industry median 1.3 % · above 26% 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: 129 296 € · −10.2% vs 2024

Equity, € thousand 2025: 107 308 € · −12.6% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 2 · above 80% 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	262 526	-11 499	93 655	129 296	107 308	4
2024	242 406	-10 942	92 172	144 002	122 807	4
2023	286 306	8 863	81 247	164 482	137 749	4
2022	298 878	13 311	77 606	168 183	128 886	5
2021	318 619	15 569	79 327	175 901	115 575	5
2020	298 956	22 714	66 374	170 024	100 006	5
2019	247 021	2 627	67 328	139 301	77 292	5
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	5
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	7
2011	—	—	—	—	—	7
2010	—	—	—	—	—	6
2009	—	—	—	—	—	6
2008	—	—	—	—	—	7
2007	—	—	—	—	—	7
2005	—	—	—	—	—	6
2004	—	—	—	—	—	6
2003	—	—	—	—	—	6
2002	—	—	—	—	—	5
2001	—	—	—	—	—	6
2000	—	—	—	—	—	6
1999	—	—	—	—	—	5
1998	—	—	—	—	—	4
1997	—	—	—	—	—	3

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

-4.4 %

Net profit / revenue

Return on equity (ROE)

-10.7 %

Net profit / equity

Return on assets (ROA)

-8.9 %

Net profit / assets

Equity ratio

83.0 %

Equity / assets

Debt ratio

17.0 %

Liabilities / assets

Current ratio

4.50

Current assets / current liabilities

Revenue per employee

65 632 €

Revenue / average full-time employees

Labour cost per employee per month

1 951 €

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	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	11 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	26 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	19 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	18 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	2 Jul 2020	Company’s own	e-Äriregister

Board

Ülo Aud
Board member · since 27 Aug 1996

Right of representation

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

Owners

Tiia Aud
Natural person · 1 279 €

50%
Ülo Aud
Natural person · 1 279 €

50%

Beneficial owners

Tiia Aud
Direct ownership · since 28 Sep 2018
Ülo Aud
Direct ownership · since 28 Sep 2018

Founders and other persons

No other persons.

Activities (EMTAK)

47521Retail sale of hand tools and general hardware Main
69202Bookkeeping, tax consulting
95221Repair and maintenance of household appliances and home and garden equipment

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30001022 / 12 2 Sep 2023	Amendment entry	In force 2 Sep 2023	PDF
Ä 30001022 / 11 19 Jun 2023	Amendment entry	In force 19 Jun 2023	PDF
Ä 30001022 / 10 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30001022 / 9 22 Dec 2017	Amendment entry	In force 22 Dec 2017	PDF
Ä 30001022 / 8 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 30001022 / 7 23 Sep 2014	Amendment entry	In force 23 Sep 2014	PDF
Ä 30001022 / 6 29 Sep 2011	Amendment entry	In force 29 Sep 2011	PDF
Ä 30001022 / M3 27 Sep 2011	Ruling to eliminate deficiencies	In force 27 Sep 2011	PDF
Ä 1022 / 5 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 1022 / 4 6 Apr 2005	Amendment entry	In force	PDF

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