osaühing Boss Trading

Active Registry code 10120231 OÜ Pärnu linn Registered 1 Oct 1996

osaühing Boss Trading is a OÜ based in Pärnu linn, registry code 10120231, status: active. Main activity: Retail sale of other food. According to EMTA, turnover for Q3 2026 was €13 367 with 2 employees.

Turnover

13 367 €

↓ 33.8% vs Q2 2026

State taxes

3 631 €

↑ 46.0% vs Q2 2026

Labour taxes

2 322 €

↓ 0.8% 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 13 367 €

above 40% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 161 €

above 46% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 126 807 €

above 77% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -5.0 %

above 25% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 13 367 € · −33.8% vs Q2 2026 · industry median 23 652 € · above 40% 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: 1 161 € · −0.8% vs Q2 2026 · industry median 1 201 € · above 46% 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: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 631 € · +46.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	13 367	3 631	2 322	2
Q2 2026	20 198	2 487	2 341	2
Q1 2026	17 294	4 047	2 356	2
Q4 2025	23 563	3 930	2 423	2
Q3 2025	25 234	3 070	2 462	2
Q2 2025	29 778	3 002	2 441	2
Q1 2025	25 069	845	2 381	2
Q4 2024	30 206	1 797	1 256	2
Q3 2024	14 543	1 440	812	1
Q2 2024	19 888	1 163	639	1
Q1 2024	18 803	—	628	1
Q4 2023	24 723	863	628	1
Q3 2023	14 090	—	458	1
Q2 2023	13 027	962	774	1
Q1 2023	18 091	—	735	—
Q4 2022	15 258	—	—	—
Q3 2022	10 880	65	—	—
Q2 2022	14 385	—	—	—
Q1 2022	22 967	820	735	—

Labour taxes per employee per month

387 €

Turnover per employee in the quarter

6 684 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 126 807 € · −9.3% vs 2024 · industry median 16 974 € · 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.

Net profit, € 2025: -6 289 € · −123.7% 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: -5.0 % · −23.9 pp vs the year before · industry median 1.3 % · above 25% 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, € 2025: 40 968 € · −18.9% vs 2024

Equity, € 2025: 21 399 € · −22.7% vs 2024

Employees 2025: 2 · +100.0% vs 2024 · industry median 2 · above 50% 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	126 807	-6 289	27 083	40 968	21 399	2
2024	139 884	26 523	9 766	50 499	27 688	1
2023	76 928	-10 032	4 645	26 793	1 165	1
2022	63 011	8 697	1 388	28 247	11 197	0
2021	58 304	-433	7 714	20 815	2 500	1
2020	50 597	423	1 215	25 627	2 933	0
2019	42 443	-17 571	34	23 888	2 510	0
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2001	—	—	—	—	—	2
1998	—	—	—	—	—	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

-4.9 %

Net profit / revenue

Return on equity (ROE)

-29.4 %

Net profit / equity

Return on assets (ROA)

-15.4 %

Net profit / assets

Equity ratio

52.2 %

Equity / assets

Debt ratio

47.8 %

Liabilities / assets

Current ratio

1.83

Current assets / current liabilities

Revenue per employee

63 531 €

Revenue / average full-time employees

Labour cost per employee per month

1 128 €

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	4 Aug 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	4 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	1 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	3 Oct 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	13 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	12 May 2021	Company’s own	e-Äriregister

Board

Aivar Vorman
Board member (manager) · since 1 Oct 1996
Margus Linnakivi
Board member · since 22 Apr 2013

Right of representation

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

Owners

Aivar Vorman
Natural person · 3 196 €

50.01%
Margus Linnakivi
Natural person · 3 195 €

49.99%

Beneficial owners

Aivar Vorman
Direct ownership · since 19 Oct 2018
Margus Linnakivi
Direct ownership · since 19 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47271Retail sale of other food Main
73111Activities of advertising agencies

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30001949 / M2 12 Jul 2026	Warning of deletion from the register: annual report not filed	15 Oct 2026	Deficiencies eliminated 5 Aug 2026	PDF
Ä 30001949 / 9 15 Jan 2025	Amendment entry		In force 15 Jan 2025	PDF
Ä 30001949 / 8 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30001949 / M1 19 Apr 2021	Warning of a fine: annual report not filed	19 May 2021	Deficiencies eliminated 12 May 2021	PDF
Ä 30001949 / 7 19 Jan 2018	Amendment entry		In force 19 Jan 2018	PDF
Ä 30001949 / 6 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 30001949 / 5 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30001949 / 4 22 Apr 2013	Amendment entry		In force 22 Apr 2013	PDF
Ä 30001949 / 3 12 Nov 2012	Amendment under Commercial Code § 525 (2)		In force 12 Nov 2012	PDF
Ä 1949 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

osaühing Boss Trading

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 10