Osaühing N-Kaubandus

Active Registry code 10177656 OÜ Rakvere linn Registered 28 Jan 1997
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Osaühing N-Kaubandus is a OÜ based in Rakvere linn, registry code 10177656, status: active. Main activity: Retail sale of clothing. According to EMTA, turnover for Q3 2026 was €1 999 735 with 76 employees.

Turnover
1 999 735 €
↑ 15.1% vs Q2 2026
State taxes
257 303 €
↑ 11.4% vs Q2 2026
Labour taxes
96 011 €
↑ 7.9% vs Q2 2026
Employees
76
+2 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 2 mn €
    industry median 23 652 € · companies in the industry: 7 652
  • Labour taxes per employee 1 263 €
    industry median 1 201 € · companies in the industry: 4 663
  • Revenue · 2025 4.9 mn €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 0.8 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 1 999 735 € · +15.1% vs Q2 2026 · industry median 23 652 € · above 98% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 2 397 438 € Industry median: 26 822 €Q4·23Q1 2024 Company: 1 263 563 € Industry median: 23 246 €Q2 2024 Company: 1 486 298 € Industry median: 26 103 €Q2·24Q3 2024 Company: 1 248 356 € Industry median: 24 905 €Q4 2024 Company: 2 197 273 € Industry median: 25 283 €Q4·24Q1 2025 Company: 1 247 065 € Industry median: 21 556 €Q2 2025 Company: 1 431 253 € Industry median: 24 404 €Q2·25Q3 2025 Company: 1 514 961 € Industry median: 24 441 €Q4 2025 Company: 2 150 264 € Industry median: 23 532 €Q4·25Q1 2026 Company: 1 311 797 € Industry median: 20 253 €Q2 2026 Company: 1 737 830 € Industry median: 23 917 €Q2·26Q3 2026 Company: 1 999 735 € Industry median: 23 652 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 2 197 273 € Industry median: 25 283 €Q1 2025 Company: 1 247 065 € Industry median: 21 556 €Q1·25Q2 2025 Company: 1 431 253 € Industry median: 24 404 €Q3 2025 Company: 1 514 961 € Industry median: 24 441 €Q3·25Q4 2025 Company: 2 150 264 € Industry median: 23 532 €Q1 2026 Company: 1 311 797 € Industry median: 20 253 €Q1·26Q2 2026 Company: 1 737 830 € Industry median: 23 917 €Q3 2026 Company: 1 999 735 € Industry median: 23 652 €Q3·26
  • 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: 1 263 € · +5.1% vs Q2 2026 · industry median 1 201 € · above 54% of the industry
05001 0001 500Q4 2023 Company: 1 286 € Industry median: 971 €Q4·23Q1 2024 Company: 1 349 € Industry median: 1 002 €Q2 2024 Company: 1 405 € Industry median: 1 009 €Q2·24Q3 2024 Company: 1 436 € Industry median: 1 048 €Q4 2024 Company: 1 360 € Industry median: 1 053 €Q4·24Q1 2025 Company: 1 403 € Industry median: 1 099 €Q2 2025 Company: 1 403 € Industry median: 1 126 €Q2·25Q3 2025 Company: 1 355 € Industry median: 1 156 €Q4 2025 Company: 1 448 € Industry median: 1 151 €Q4·25Q1 2026 Company: 1 224 € Industry median: 1 116 €Q2 2026 Company: 1 202 € Industry median: 1 131 €Q2·26Q3 2026 Company: 1 263 € Industry median: 1 201 €Q3·2605001 0001 500Q4 2024 Company: 1 360 € Industry median: 1 053 €Q1 2025 Company: 1 403 € Industry median: 1 099 €Q1·25Q2 2025 Company: 1 403 € Industry median: 1 126 €Q3 2025 Company: 1 355 € Industry median: 1 156 €Q3·25Q4 2025 Company: 1 448 € Industry median: 1 151 €Q1 2026 Company: 1 224 € Industry median: 1 116 €Q1·26Q2 2026 Company: 1 202 € Industry median: 1 131 €Q3 2026 Company: 1 263 € Industry median: 1 201 €Q3·26
  • 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: 76 · +2.7% vs Q2 2026
020406080Q4 2023 Company: 64Q4·23Q1 2024 Company: 64Q2 2024 Company: 62Q2·24Q3 2024 Company: 65Q4 2024 Company: 65Q4·24Q1 2025 Company: 65Q2 2025 Company: 62Q2·25Q3 2025 Company: 64Q4 2025 Company: 60Q4·25Q1 2026 Company: 66Q2 2026 Company: 74Q2·26Q3 2026 Company: 76Q3·26020406080Q4 2024 Company: 65Q1 2025 Company: 65Q1·25Q2 2025 Company: 62Q3 2025 Company: 64Q3·25Q4 2025 Company: 60Q1 2026 Company: 66Q1·26Q2 2026 Company: 74Q3 2026 Company: 76Q3·26
State taxes, € thousand Q3 2026: 257 303 € · +11.4% vs Q2 2026
0100200300400Q4 2023 Company: 340 790 €Q4·23Q1 2024 Company: 170 659 €Q2 2024 Company: 231 742 €Q2·24Q3 2024 Company: 154 480 €Q4 2024 Company: 306 739 €Q4·24Q1 2025 Company: 182 275 €Q2 2025 Company: 200 155 €Q2·25Q3 2025 Company: 206 372 €Q4 2025 Company: 345 520 €Q4·25Q1 2026 Company: 195 487 €Q2 2026 Company: 230 890 €Q2·26Q3 2026 Company: 257 303 €Q3·260100200300400Q4 2024 Company: 306 739 €Q1 2025 Company: 182 275 €Q1·25Q2 2025 Company: 200 155 €Q3 2025 Company: 206 372 €Q3·25Q4 2025 Company: 345 520 €Q1 2026 Company: 195 487 €Q1·26Q2 2026 Company: 230 890 €Q3 2026 Company: 257 303 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 999 735 257 303 96 011 76
Q2 2026 1 737 830 230 890 88 982 74
Q1 2026 1 311 797 195 487 80 755 66
Q4 2025 2 150 264 345 520 86 858 60
Q3 2025 1 514 961 206 372 86 705 64
Q2 2025 1 431 253 200 155 86 980 62
Q1 2025 1 247 065 182 275 91 192 65
Q4 2024 2 197 273 306 739 88 423 65
Q3 2024 1 248 356 154 480 93 333 65
Q2 2024 1 486 298 231 742 87 136 62
Q1 2024 1 263 563 170 659 86 349 64
Q4 2023 2 397 438 340 790 82 304 64
Q3 2023 1 518 507 160 817 86 932 67
Q2 2023 1 529 651 216 004 80 009 71
Q1 2023 1 453 810 146 276 74 044 70
Q4 2022 2 616 472 295 158 73 656 67
Q3 2022 1 425 698 120 885 54 535 65
Q2 2022 1 390 303 135 337 43 973 49
Q1 2022 892 505 63 409 40 400 50
Labour taxes per employee per month
421 €
Turnover per employee in the quarter
26 312 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 4 861 248 € · +0.2% vs 2024 · industry median 16 974 € · above 98% of the industry
02 0004 0006 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3 748 052 € Industry median: 25 000 €20192020 Company: 2 948 572 € Industry median: 21 390 €20202021 Company: 3 910 224 € Industry median: 23 333 €20212022 Company: 5 030 568 € Industry median: 22 891 €20222023 Company: 5 520 219 € Industry median: 20 218 €20232024 Company: 4 852 351 € Industry median: 18 875 €20242025 Company: 4 861 248 € Industry median: 16 974 €202502 0004 0006 0002018 Company: — Industry median: —2019 Company: 3 748 052 € Industry median: 25 000 €20192020 Company: 2 948 572 € Industry median: 21 390 €2021 Company: 3 910 224 € Industry median: 23 333 €20212022 Company: 5 030 568 € Industry median: 22 891 €2023 Company: 5 520 219 € Industry median: 20 218 €20232024 Company: 4 852 351 € Industry median: 18 875 €2025 Company: 4 861 248 € Industry median: 16 974 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: 39 778 € · +168.6% vs 2024 · industry median 0 € · above 93% of the industry
-10001002003004002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 303 939 € Industry median: 246 €20192020 Company: 220 799 € Industry median: 98 €20202021 Company: 341 429 € Industry median: 245 €20212022 Company: 245 376 € Industry median: 96 €20222023 Company: 241 700 € Industry median: 20 €20232024 Company: -58 021 € Industry median: 0 €20242025 Company: 39 778 € Industry median: 0 €2025-10001002003004002018 Company: — Industry median: —2019 Company: 303 939 € Industry median: 246 €20192020 Company: 220 799 € Industry median: 98 €2021 Company: 341 429 € Industry median: 245 €20212022 Company: 245 376 € Industry median: 96 €2023 Company: 241 700 € Industry median: 20 €20232024 Company: -58 021 € Industry median: 0 €2025 Company: 39 778 € Industry median: 0 €2025
  • 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: 0.8 % · +2.0 pp vs the year before · industry median 1.3 % · above 46% of the industry
-202468102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 8.1 % Industry median: 2.6 %20192020 Company: 7.5 % Industry median: 2.7 %20202021 Company: 8.7 % Industry median: 3.3 %20212022 Company: 4.9 % Industry median: 2.8 %20222023 Company: 4.4 % Industry median: 2.2 %20232024 Company: -1.2 % Industry median: 1.5 %20242025 Company: 0.8 % Industry median: 1.3 %2025-202468102018 Company: — Industry median: —2019 Company: 8.1 % Industry median: 2.6 %20192020 Company: 7.5 % Industry median: 2.7 %2021 Company: 8.7 % Industry median: 3.3 %20212022 Company: 4.9 % Industry median: 2.8 %2023 Company: 4.4 % Industry median: 2.2 %20232024 Company: -1.2 % Industry median: 1.5 %2025 Company: 0.8 % Industry median: 1.3 %2025
  • 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: 3 702 825 € · −6.3% vs 2024
01 0002 0003 0004 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 330 082 €20192020 Company: 3 342 305 €20202021 Company: 3 647 135 €20212022 Company: 3 795 654 €20222023 Company: 3 734 177 €20232024 Company: 3 952 081 €20242025 Company: 3 702 825 €202501 0002 0003 0004 0002018 Company: —2019 Company: 3 330 082 €20192020 Company: 3 342 305 €2021 Company: 3 647 135 €20212022 Company: 3 795 654 €2023 Company: 3 734 177 €20232024 Company: 3 952 081 €2025 Company: 3 702 825 €2025
Equity, € thousand 2025: 2 676 358 € · +1.5% vs 2024
01 0002 0003 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 033 297 €20192020 Company: 2 254 096 €20202021 Company: 2 475 525 €20212022 Company: 2 495 901 €20222023 Company: 2 694 601 €20232024 Company: 2 636 580 €20242025 Company: 2 676 358 €202501 0002 0003 0002018 Company: —2019 Company: 2 033 297 €20192020 Company: 2 254 096 €2021 Company: 2 475 525 €20212022 Company: 2 495 901 €2023 Company: 2 694 601 €20232024 Company: 2 636 580 €2025 Company: 2 676 358 €2025
Employees 2025: 65 · +0.0% vs 2024 · industry median 2 · above 98% of the industry
0204060802016 Company: 53 Industry median: —20162017 Company: 50 Industry median: —20172018 Company: 69 Industry median: 220182019 Company: 57 Industry median: 220192020 Company: 49 Industry median: 220202021 Company: 47 Industry median: 220212022 Company: 54 Industry median: 220222023 Company: 64 Industry median: 220232024 Company: 65 Industry median: 220242025 Company: 65 Industry median: 220250204060802018 Company: 69 Industry median: 22019 Company: 57 Industry median: 220192020 Company: 49 Industry median: 22021 Company: 47 Industry median: 220212022 Company: 54 Industry median: 22023 Company: 64 Industry median: 220232024 Company: 65 Industry median: 22025 Company: 65 Industry median: 22025
  • 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 4 861 248 39 778 1 043 454 3 702 825 2 676 358 65
2024 4 852 351 -58 021 1 082 531 3 952 081 2 636 580 65
2023 5 520 219 241 700 1 063 416 3 734 177 2 694 601 64
2022 5 030 568 245 376 745 878 3 795 654 2 495 901 54
2021 3 910 224 341 429 521 361 3 647 135 2 475 525 47
2020 2 948 572 220 799 514 342 3 342 305 2 254 096 49
2019 3 748 052 303 939 589 911 3 330 082 2 033 297 57
2018 — — — — — 69
2017 — — — — — 50
2016 — — — — — 53
2015 — — — — — 50
2014 — — — — — 46
2013 — — — — — 45
2012 — — — — — 46
2011 — — — — — 43
2010 — — — — — 38
2009 — — — — — 40
2008 — — — — — 43
2007 — — — — — 37
2006 — — — — — 44
2005 — — — — — 42
2004 — — — — — 40
2003 — — — — — 30
2002 — — — — — 26
2001 — — — — — 21
1999 — — — — — 19
1998 — — — — — 16
1997 — — — — — 13

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
0.8 %
Net profit / revenue
Return on equity (ROE)
1.5 %
Net profit / equity
Return on assets (ROA)
1.1 %
Net profit / assets
Equity ratio
72.3 %
Equity / assets
Debt ratio
27.7 %
Liabilities / assets
Current ratio
5.01
Current assets / current liabilities
Revenue per employee
74 788 €
Revenue / average full-time employees
Labour cost per employee per month
1 338 €
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 3 Jun 2026 Company’s own · audited e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 20 Jun 2025 Company’s own · audited e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Apr 2024 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 6 May 2023 Company’s own · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 4 Mar 2022 Company’s own · audited e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Apr 2021 Company’s own · audited e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 18 May 2020 Company’s own · audited e-Äriregister

Commercial pledges

No. Amount Pledgee Period
3 400 000 € Luminor Bank AS 2 Mar 2015 – in force

Board

  • Ljubov Nurmist
    Board member · since 10 Dec 2010
  • Andrus Lõo
    Board member · since 28 Nov 2014
  • Nasdaq CSD SE
    Keeper of the share register · since 28 Sep 2017

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47711Retail sale of clothing Main
  • 4642Wholesale of clothing and footwear
  • 47721Retail sale of footwear and leather goods
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 40001973 / 35
30 Apr 2024
Amendment entry In force
30 Apr 2024
PDF
Ä 40001973 / M18
8 May 2023
Procedural ruling 22 May 2023 Deficiencies eliminated
12 May 2023
PDF
Ä 40001973 / 34
4 Apr 2022
Amendment entry In force
4 Apr 2022
PDF
Ä 40001973 / 33
9 May 2018
Amendment under Commercial Code § 525 (2) In force
9 May 2018
PDF
K 40001973 / 32
12 Mar 2018
Commercial pledge amended In force
12 Mar 2018
PDF
Ä 40001973 / 31
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 40001973 / 30
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 40001973 / 29
28 Sep 2017
Amendment entry In force
28 Sep 2017
PDF
Ä 40001973 / 28
8 Sep 2016
Entry made by the register on its own initiative In force
8 Sep 2016
PDF
Ä 40001973 / 27
5 Sep 2016
Division entry (second, constitutive) In force
5 Sep 2016
PDF
Ä 40001973 / 26
15 Jul 2016
Entry refused: deficiencies not eliminated In force
2 Aug 2016
PDF
K 40001973 / 25
16 Jun 2016
Commercial pledge amended In force
16 Jun 2016
PDF
Ä 40001973 / M17
15 Jun 2016
Ruling to eliminate deficiencies 25 Jun 2016 In force
15 Jun 2016
PDF
K 40001973 / 24
2 Mar 2015
Commercial pledge entered In force
2 Mar 2015
PDF
Ä 40001973 / 23
12 Feb 2015
Second (constitutive) merger entry In force
12 Feb 2015
PDF
Ä 40001973 / 22
28 Nov 2014
Amendment entry In force
28 Nov 2014
PDF
K 40001973 / 21
13 Nov 2014
Commercial pledge deleted In force
13 Nov 2014
PDF
Ä 40001973 / 20
12 Nov 2014
Amendment entry In force
12 Nov 2014
PDF
Ä 40001973 / 19
2 May 2013
Division entry (second, constitutive) In force
2 May 2013
PDF
Ä 40001973 / M16
8 Mar 2013
Ruling to eliminate deficiencies in the annual report 7 May 2013 Deficiencies eliminated
8 Mar 2013
PDF
Ä 40001973 / M15
4 Mar 2013
Ruling to eliminate deficiencies in the annual report 3 May 2013 Deficiencies eliminated
8 Mar 2013
PDF
Ä 40001973 / 18
22 Jan 2013
Amendment entry In force
22 Jan 2013
PDF
Ä 40001973 / 17
10 May 2012
Amendment entry In force
10 May 2012
PDF
Ä 40001973 / M14
26 Apr 2012
Ruling to eliminate deficiencies (to be served) 28 Oct 2012 In force
26 Apr 2012
PDF
Ä 40001973 / 16
6 Sep 2011
Amendment entry In force
6 Sep 2011
PDF
Ä 40001973 / M13
30 Aug 2011
Ruling to eliminate deficiencies 25 Nov 2011 In force
30 Aug 2011
PDF
Ä 40001973 / M12
26 Aug 2011
Ruling to eliminate deficiencies 25 Nov 2011 In force
26 Aug 2011
PDF
Ä 40001973 / 15
10 Mar 2011
Amendment entry In force
10 Mar 2011
PDF
Ä 40001973 / 14
21 Feb 2011
Amendment entry In force
21 Feb 2011
PDF
Ä 40001973 / M11
15 Feb 2011
Ruling to eliminate deficiencies 25 Jun 2011 In force
15 Feb 2011
PDF
Ä 40001973 / 13
10 Dec 2010
Amendment entry In force
10 Dec 2010
PDF
Ä 40001973 / M10
25 Nov 2010
Ruling to be served 23 Feb 2011 In force
25 Nov 2010
PDF
Ä 40001973 / M9
15 Nov 2010
Ruling to be served 15 Feb 2011 In force
15 Nov 2010
PDF
Ä 40001973 / M8
12 Nov 2010
Ruling to eliminate deficiencies 25 Mar 2011 In force
12 Nov 2010
PDF
Ä 1973 / 12
3 Dec 2008
Deletion of activities from the registry card In force
9 Dec 2008
PDF
Ä 1973 / M7
24 Sep 2008
Warning of a fine: deficiencies in the annual report Deficiencies eliminated
1 Oct 2008
PDF
Ä 1973 / M6
18 Oct 2006
Ruling to be served 22 Jan 2007 In force
23 Oct 2006
PDF
Ä 1973 / M5
4 Oct 2006
Warning of a fine: deficiencies in the annual report 9 Dec 2006 Deficiencies eliminated
17 Apr 2007
PDF
Ä 1973 / 11
19 Jun 2006
Amendment entry In force
19 Jun 2006
PDF
Ä 1973 / 10
22 Jun 2005
Amendment entry In force PDF
Ä 1973 / M4
14 Jun 2005
Ruling to eliminate deficiencies (to be served) In force PDF
Ä 1973 / 9
26 Oct 2004
Amendment entry In force PDF
Ä 1973 / M3
18 Oct 2004
Ruling to eliminate deficiencies (to be served) 25 Dec 2004 In force PDF
Ä 1973 / 8
9 Jun 2004
Amendment entry In force PDF
K 3441 / 5
29 Jan 2003
Compliance with Commercial Code § 33 (7.1) In force PDF
Ä 1973 / 7
27 Jan 2003
Transformation entry without a new registry card In force PDF
Ä 1973 / M2
27 Dec 2002
Ruling to eliminate deficiencies (to be served) In force PDF

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