Osaühing JOOSAND

Active Registry code 10186922 OÜ Väike-Maarja alevik Registered 7 Feb 1997
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Osaühing JOOSAND is a OÜ based in Väike-Maarja alevik, registry code 10186922, status: active. Main activity: Non-specialised retail sale of predominately food, beverages or tobacco. According to EMTA, turnover for Q3 2026 was €259 031 with 15 employees.

Turnover
259 031 €
↑ 11.9% vs Q2 2026
State taxes
31 384 €
↑ 23.7% vs Q2 2026
Labour taxes
14 658 €
↑ 15.8% vs Q2 2026
Employees
15
±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 259 031 €
    industry median 23 652 € · companies in the industry: 7 652
  • Labour taxes per employee 977 €
    industry median 1 201 € · companies in the industry: 4 663
  • Revenue · 2025 921 729 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 0.4 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 259 031 € · +11.9% vs Q2 2026 · industry median 23 652 € · above 87% of the industry
0100200300Q4 2023 Company: 239 825 € Industry median: 26 822 €Q4·23Q1 2024 Company: 207 030 € Industry median: 23 246 €Q2 2024 Company: 237 562 € Industry median: 26 103 €Q2·24Q3 2024 Company: 248 134 € Industry median: 24 905 €Q4 2024 Company: 236 086 € Industry median: 25 283 €Q4·24Q1 2025 Company: 195 728 € Industry median: 21 556 €Q2 2025 Company: 231 949 € Industry median: 24 404 €Q2·25Q3 2025 Company: 251 991 € Industry median: 24 441 €Q4 2025 Company: 244 433 € Industry median: 23 532 €Q4·25Q1 2026 Company: 207 530 € Industry median: 20 253 €Q2 2026 Company: 231 510 € Industry median: 23 917 €Q2·26Q3 2026 Company: 259 031 € Industry median: 23 652 €Q3·260100200300Q4 2024 Company: 236 086 € Industry median: 25 283 €Q1 2025 Company: 195 728 € Industry median: 21 556 €Q1·25Q2 2025 Company: 231 949 € Industry median: 24 404 €Q3 2025 Company: 251 991 € Industry median: 24 441 €Q3·25Q4 2025 Company: 244 433 € Industry median: 23 532 €Q1 2026 Company: 207 530 € Industry median: 20 253 €Q1·26Q2 2026 Company: 231 510 € Industry median: 23 917 €Q3 2026 Company: 259 031 € 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: 977 € · +15.8% vs Q2 2026 · industry median 1 201 € · above 35% of the industry
02505007501 0001 250Q4 2023 Company: 801 € Industry median: 971 €Q4·23Q1 2024 Company: 765 € Industry median: 1 002 €Q2 2024 Company: 818 € Industry median: 1 009 €Q2·24Q3 2024 Company: 994 € Industry median: 1 048 €Q4 2024 Company: 765 € Industry median: 1 053 €Q4·24Q1 2025 Company: 944 € Industry median: 1 099 €Q2 2025 Company: 819 € Industry median: 1 126 €Q2·25Q3 2025 Company: 936 € Industry median: 1 156 €Q4 2025 Company: 1 011 € Industry median: 1 151 €Q4·25Q1 2026 Company: 858 € Industry median: 1 116 €Q2 2026 Company: 844 € Industry median: 1 131 €Q2·26Q3 2026 Company: 977 € Industry median: 1 201 €Q3·2602505007501 0001 250Q4 2024 Company: 765 € Industry median: 1 053 €Q1 2025 Company: 944 € Industry median: 1 099 €Q1·25Q2 2025 Company: 819 € Industry median: 1 126 €Q3 2025 Company: 936 € Industry median: 1 156 €Q3·25Q4 2025 Company: 1 011 € Industry median: 1 151 €Q1 2026 Company: 858 € Industry median: 1 116 €Q1·26Q2 2026 Company: 844 € Industry median: 1 131 €Q3 2026 Company: 977 € 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: 15 · +0.0% vs Q2 2026
05101520Q4 2023 Company: 15Q4·23Q1 2024 Company: 15Q2 2024 Company: 16Q2·24Q3 2024 Company: 15Q4 2024 Company: 15Q4·24Q1 2025 Company: 15Q2 2025 Company: 17Q2·25Q3 2025 Company: 17Q4 2025 Company: 16Q4·25Q1 2026 Company: 15Q2 2026 Company: 15Q2·26Q3 2026 Company: 15Q3·2605101520Q4 2024 Company: 15Q1 2025 Company: 15Q1·25Q2 2025 Company: 17Q3 2025 Company: 17Q3·25Q4 2025 Company: 16Q1 2026 Company: 15Q1·26Q2 2026 Company: 15Q3 2026 Company: 15Q3·26
State taxes, € Q3 2026: 31 384 € · +23.7% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 23 418 €Q4·23Q1 2024 Company: 20 300 €Q2 2024 Company: 24 423 €Q2·24Q3 2024 Company: 28 646 €Q4 2024 Company: 19 088 €Q4·24Q1 2025 Company: 20 814 €Q2 2025 Company: 26 046 €Q2·25Q3 2025 Company: 29 304 €Q4 2025 Company: 29 535 €Q4·25Q1 2026 Company: 21 990 €Q2 2026 Company: 25 368 €Q2·26Q3 2026 Company: 31 384 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 19 088 €Q1 2025 Company: 20 814 €Q1·25Q2 2025 Company: 26 046 €Q3 2025 Company: 29 304 €Q3·25Q4 2025 Company: 29 535 €Q1 2026 Company: 21 990 €Q1·26Q2 2026 Company: 25 368 €Q3 2026 Company: 31 384 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 259 031 31 384 14 658 15
Q2 2026 231 510 25 368 12 655 15
Q1 2026 207 530 21 990 12 865 15
Q4 2025 244 433 29 535 16 176 16
Q3 2025 251 991 29 304 15 907 17
Q2 2025 231 949 26 046 13 931 17
Q1 2025 195 728 20 814 14 153 15
Q4 2024 236 086 19 088 11 472 15
Q3 2024 248 134 28 646 14 917 15
Q2 2024 237 562 24 423 13 086 16
Q1 2024 207 030 20 300 11 472 15
Q4 2023 239 825 23 418 12 013 15
Q3 2023 255 633 27 384 14 637 14
Q2 2023 239 025 22 787 12 296 15
Q1 2023 204 621 25 442 12 964 16
Q4 2022 232 669 23 806 13 945 17
Q3 2022 233 306 23 583 15 497 19
Q2 2022 215 075 18 750 12 133 21
Q1 2022 179 792 16 358 11 664 19
Labour taxes per employee per month
326 €
Turnover per employee in the quarter
17 269 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 921 729 € · −0.8% vs 2024 · industry median 16 974 € · above 92% of the industry
02004006008001 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 843 330 € Industry median: 25 000 €20192020 Company: 900 123 € Industry median: 21 390 €20202021 Company: 811 320 € Industry median: 23 333 €20212022 Company: 864 563 € Industry median: 22 891 €20222023 Company: 945 364 € Industry median: 20 218 €20232024 Company: 928 950 € Industry median: 18 875 €20242025 Company: 921 729 € Industry median: 16 974 €202502004006008001 0002018 Company: — Industry median: —2019 Company: 843 330 € Industry median: 25 000 €20192020 Company: 900 123 € Industry median: 21 390 €2021 Company: 811 320 € Industry median: 23 333 €20212022 Company: 864 563 € Industry median: 22 891 €2023 Company: 945 364 € Industry median: 20 218 €20232024 Company: 928 950 € Industry median: 18 875 €2025 Company: 921 729 € 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: 3 414 € · +125.9% vs 2024 · industry median 0 € · above 77% of the industry
-100-500501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -64 094 € Industry median: 246 €20192020 Company: 101 515 € Industry median: 98 €20202021 Company: -87 626 € Industry median: 245 €20212022 Company: -81 948 € Industry median: 96 €20222023 Company: -21 315 € Industry median: 20 €20232024 Company: -13 199 € Industry median: 0 €20242025 Company: 3 414 € Industry median: 0 €2025-100-500501001502018 Company: — Industry median: —2019 Company: -64 094 € Industry median: 246 €20192020 Company: 101 515 € Industry median: 98 €2021 Company: -87 626 € Industry median: 245 €20212022 Company: -81 948 € Industry median: 96 €2023 Company: -21 315 € Industry median: 20 €20232024 Company: -13 199 € Industry median: 0 €2025 Company: 3 414 € 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: 0.4 % · +1.8 pp vs the year before · industry median 1.3 % · above 42% of the industry
-15-10-50510152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -7.6 % Industry median: 2.6 %20192020 Company: 11.3 % Industry median: 2.7 %20202021 Company: -10.8 % Industry median: 3.3 %20212022 Company: -9.5 % Industry median: 2.8 %20222023 Company: -2.3 % Industry median: 2.2 %20232024 Company: -1.4 % Industry median: 1.5 %20242025 Company: 0.4 % Industry median: 1.3 %2025-15-10-50510152018 Company: — Industry median: —2019 Company: -7.6 % Industry median: 2.6 %20192020 Company: 11.3 % Industry median: 2.7 %2021 Company: -10.8 % Industry median: 3.3 %20212022 Company: -9.5 % Industry median: 2.8 %2023 Company: -2.3 % Industry median: 2.2 %20232024 Company: -1.4 % Industry median: 1.5 %2025 Company: 0.4 % 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: 207 400 € · +5.1% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 277 170 €20192020 Company: 373 030 €20202021 Company: 305 116 €20212022 Company: 240 264 €20222023 Company: 209 733 €20232024 Company: 197 387 €20242025 Company: 207 400 €202501002003004002018 Company: —2019 Company: 277 170 €20192020 Company: 373 030 €2021 Company: 305 116 €20212022 Company: 240 264 €2023 Company: 209 733 €20232024 Company: 197 387 €2025 Company: 207 400 €2025
Equity, € thousand 2025: 49 325 € · +7.4% vs 2024
0501001502002502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 148 484 €20192020 Company: 249 999 €20202021 Company: 162 372 €20212022 Company: 80 425 €20222023 Company: 59 110 €20232024 Company: 45 911 €20242025 Company: 49 325 €20250501001502002502018 Company: —2019 Company: 148 484 €20192020 Company: 249 999 €2021 Company: 162 372 €20212022 Company: 80 425 €2023 Company: 59 110 €20232024 Company: 45 911 €2025 Company: 49 325 €2025
Employees 2025: 15 · +0.0% vs 2024 · industry median 2 · above 93% of the industry
05101520252016 Company: 23 Industry median: —20162017 Company: 23 Industry median: —20172018 Company: 23 Industry median: 220182019 Company: 22 Industry median: 220192020 Company: 20 Industry median: 220202021 Company: 20 Industry median: 220212022 Company: 18 Industry median: 220222023 Company: 15 Industry median: 220232024 Company: 15 Industry median: 220242025 Company: 15 Industry median: 2202505101520252018 Company: 23 Industry median: 22019 Company: 22 Industry median: 220192020 Company: 20 Industry median: 22021 Company: 20 Industry median: 220212022 Company: 18 Industry median: 22023 Company: 15 Industry median: 220232024 Company: 15 Industry median: 22025 Company: 15 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 921 729 3 414 209 890 207 400 49 325 15
2024 928 950 -13 199 190 965 197 387 45 911 15
2023 945 364 -21 315 171 082 209 733 59 110 15
2022 864 563 -81 948 183 966 240 264 80 425 18
2021 811 320 -87 626 179 476 305 116 162 372 20
2020 900 123 101 515 173 225 373 030 249 999 20
2019 843 330 -64 094 203 253 277 170 148 484 22
2018 — — — — — 23
2017 — — — — — 23
2016 — — — — — 23
2015 — — — — — 24
2014 — — — — — 23
2013 — — — — — 24
2012 — — — — — 24
2011 — — — — — 25
2010 — — — — — 23
2009 — — — — — 23
2008 — — — — — 25
2007 — — — — — 26
2006 — — — — — 26
2005 — — — — — 24
2004 — — — — — 24
2003 — — — — — 22
2002 — — — — — 22
2001 — — — — — 24
2000 — — — — — 22
1999 — — — — — 17
1998 — — — — — 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
0.4 %
Net profit / revenue
Return on equity (ROE)
6.9 %
Net profit / equity
Return on assets (ROA)
1.6 %
Net profit / assets
Equity ratio
23.8 %
Equity / assets
Debt ratio
76.2 %
Liabilities / assets
Current ratio
1.22
Current assets / current liabilities
Revenue per employee
61 890 €
Revenue / average full-time employees
Labour cost per employee per month
1 166 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 8 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 15 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Sep 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 2 Nov 2020 Company’s own e-Äriregister

Board

  • Avo Part
    Board member · since 10 Mar 1997

Right of representation

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

Owners

Beneficial owners

  • Avo Part
    Direct ownership · since 4 Sep 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
  • 56111Activities of restaurants and cafes
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 40002140 / 12
30 Jun 2025
Entry made by the register on its own initiative In force
30 Jun 2025
PDF
Ä 40002140 / M6
14 May 2025
Procedural ruling 28 May 2025 In force
14 May 2025
PDF
Ä 40002140 / M5
10 Apr 2025
Procedural ruling 17 Apr 2025 In force
10 Apr 2025
PDF
Ä 40002140 / M4
6 Jul 2024
Warning of a fine: annual report not filed 5 Aug 2024 Deficiencies eliminated
21 Jul 2024
PDF
Ä 40002140 / 11
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 40002140 / 10
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 40002140 / 9
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 40002140 / 8
29 Apr 2016
Amendment under Commercial Code § 525 (2) In force
29 Apr 2016
PDF
Ä 40002140 / M3
9 Feb 2012
Ruling to be served 31 Mar 2012 In force
13 Feb 2012
PDF
Ä 40002140 / 7
9 Feb 2012
Amendment entry In force
9 Feb 2012
PDF
Ä 40002140 / M2
19 Dec 2011
Ruling to eliminate deficiencies 31 Mar 2012 In force
19 Dec 2011
PDF
Ä 40002140 / 6
26 Nov 2010
Entry made by the register on its own initiative In force
26 Nov 2010
PDF
Ä 2140 / 5
3 Dec 2008
Deletion of activities from the registry card In force
5 Dec 2008
PDF
Ä 2140 / 4
10 Mar 2003
Amendment entry In force PDF
Ä 2140 / M1
18 Feb 2003
Ruling to eliminate deficiencies (to be served) 18 Apr 2003 In force PDF

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