Osaühing APF Invest

Active Registry code 10192986 OÜ Tartu linn Registered 13 May 1997
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Osaühing APF Invest is a OÜ based in Tartu linn, registry code 10192986, status: active. Main activity: Activities of agents involved in the wholesale of other particular products. According to EMTA, turnover for Q3 2026 was €300 with employees.

Turnover
300 €
↓ 98.9% vs Q2 2026
State taxes
0 €
↓ 100.0% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Wholesale trade · EMTAK 46

  • Turnover · Q3 2026 300 €
    industry median 60 065 € · companies in the industry: 6 941
  • Revenue · 2025 46 890 €
    industry median 63 691 € · companies in the industry: 10 038
  • Net profit margin · 2025 -567.3 %
    industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 300 € · −98.9% vs Q2 2026 · industry median 60 065 € · above 2% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 6 358 € Industry median: 69 842 €Q4·23Q1 2024 Company: 1 903 € Industry median: 60 423 €Q2 2024 Company: 9 817 € Industry median: 66 207 €Q2·24Q3 2024 Company: 19 587 € Industry median: 63 101 €Q4 2024 Company: 57 462 € Industry median: 65 867 €Q4·24Q1 2025 Company: 86 616 € Industry median: 59 713 €Q2 2025 Company: 0 € Industry median: 61 800 €Q2·25Q3 2025 Company: 56 872 € Industry median: 59 911 €Q4 2025 Company: 45 968 € Industry median: 59 583 €Q4·25Q1 2026 Company: 600 € Industry median: 53 954 €Q2 2026 Company: 26 767 € Industry median: 61 600 €Q2·26Q3 2026 Company: 300 € Industry median: 60 065 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 57 462 € Industry median: 65 867 €Q1 2025 Company: 86 616 € Industry median: 59 713 €Q1·25Q2 2025 Company: 0 € Industry median: 61 800 €Q3 2025 Company: 56 872 € Industry median: 59 911 €Q3·25Q4 2025 Company: 45 968 € Industry median: 59 583 €Q1 2026 Company: 600 € Industry median: 53 954 €Q1·26Q2 2026 Company: 26 767 € Industry median: 61 600 €Q3 2026 Company: 300 € Industry median: 60 065 €Q3·26
  • Company
  • Industry median

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

State taxes, € Q3 2026: 0 € · −100.0% vs Q2 2026
010 00020 00030 00040 00050 000Q4 2023 Company: 48 295 €Q4·23Q1 2024 Company: 1 092 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 0 €Q4 2024 Company: 0 €Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 108 €Q2·25Q3 2025 Company: 0 €Q4 2025 Company: 11 078 €Q4·25Q1 2026 Company: 400 €Q2 2026 Company: 6 100 €Q2·26Q3 2026 Company: 0 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 0 €Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 108 €Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 11 078 €Q1 2026 Company: 400 €Q1·26Q2 2026 Company: 6 100 €Q3 2026 Company: 0 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 300 — — —
Q2 2026 26 767 6 100 — —
Q1 2026 600 400 — —
Q4 2025 45 968 11 078 — —
Q3 2025 56 872 — — —
Q2 2025 — 108 — —
Q1 2025 86 616 — — —
Q4 2024 57 462 — — —
Q3 2024 19 587 — — —
Q2 2024 9 817 — — —
Q1 2024 1 903 1 092 — —
Q4 2023 6 358 48 295 7 000 —
Q3 2023 35 956 5 976 — —
Q2 2023 9 225 1 214 — —
Q1 2023 626 41 — —
Q4 2022 6 611 25 547 — —
Q3 2022 19 928 50 000 — —
Q2 2022 18 803 1 628 — —
Q1 2022 34 112 4 918 693 —

Financials by year

2016 – 2025
Revenue, € thousand 2025: 46 890 € · −46.5% vs 2024 · industry median 63 691 € · above 47% of the industry
02550751001252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 86 784 € Industry median: 78 948 €20192020 Company: 104 230 € Industry median: 67 913 €20202021 Company: 66 179 € Industry median: 71 656 €20212022 Company: 73 310 € Industry median: 75 397 €20222023 Company: 18 515 € Industry median: 63 715 €20232024 Company: 87 680 € Industry median: 60 216 €20242025 Company: 46 890 € Industry median: 63 691 €202502550751001252018 Company: — Industry median: —2019 Company: 86 784 € Industry median: 78 948 €20192020 Company: 104 230 € Industry median: 67 913 €2021 Company: 66 179 € Industry median: 71 656 €20212022 Company: 73 310 € Industry median: 75 397 €2023 Company: 18 515 € Industry median: 63 715 €20232024 Company: 87 680 € Industry median: 60 216 €2025 Company: 46 890 € Industry median: 63 691 €2025
  • Company
  • Industry median

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

Net profit, € thousand 2025: -265 992 € · −123.8% vs 2024 · industry median 127 € · above 2% of the industry
-400-20002004006002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20 271 € Industry median: 1 086 €20192020 Company: 5 766 € Industry median: 906 €20202021 Company: 322 225 € Industry median: 1 415 €20212022 Company: 524 654 € Industry median: 889 €20222023 Company: -66 454 € Industry median: 370 €20232024 Company: -118 850 € Industry median: 134 €20242025 Company: -265 992 € Industry median: 127 €2025-400-20002004006002018 Company: — Industry median: —2019 Company: 20 271 € Industry median: 1 086 €20192020 Company: 5 766 € Industry median: 906 €2021 Company: 322 225 € Industry median: 1 415 €20212022 Company: 524 654 € Industry median: 889 €2023 Company: -66 454 € Industry median: 370 €20232024 Company: -118 850 € Industry median: 134 €2025 Company: -265 992 € Industry median: 127 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: -567.3 % · −431.7 pp vs the year before · industry median 2.7 % · above 2% of the industry
-1 000-50005001 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 23.4 % Industry median: 3.7 %20192020 Company: 5.5 % Industry median: 4.2 %20202021 Company: 486.9 % Industry median: 4.9 %20212022 Company: 715.7 % Industry median: 4.2 %20222023 Company: -358.9 % Industry median: 3.5 %20232024 Company: -135.5 % Industry median: 2.9 %20242025 Company: -567.3 % Industry median: 2.7 %2025-1 000-50005001 0002018 Company: — Industry median: —2019 Company: 23.4 % Industry median: 3.7 %20192020 Company: 5.5 % Industry median: 4.2 %2021 Company: 486.9 % Industry median: 4.9 %20212022 Company: 715.7 % Industry median: 4.2 %2023 Company: -358.9 % Industry median: 3.5 %20232024 Company: -135.5 % Industry median: 2.9 %2025 Company: -567.3 % Industry median: 2.7 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 991 850 € · −25.3% vs 2024
05001 0001 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 214 049 €20192020 Company: 1 220 255 €20202021 Company: 1 343 952 €20212022 Company: 1 464 269 €20222023 Company: 1 192 842 €20232024 Company: 1 328 215 €20242025 Company: 991 850 €202505001 0001 5002018 Company: —2019 Company: 1 214 049 €20192020 Company: 1 220 255 €2021 Company: 1 343 952 €20212022 Company: 1 464 269 €2023 Company: 1 192 842 €20232024 Company: 1 328 215 €2025 Company: 991 850 €2025
Equity, € thousand 2025: 2 560 € · −96.5% vs 2024
05001 0001 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 881 296 €20192020 Company: 887 062 €20202021 Company: 1 209 287 €20212022 Company: 1 458 941 €20222023 Company: 192 487 €20232024 Company: 73 637 €20242025 Company: 2 560 €202505001 0001 5002018 Company: —2019 Company: 881 296 €20192020 Company: 887 062 €2021 Company: 1 209 287 €20212022 Company: 1 458 941 €2023 Company: 192 487 €20232024 Company: 73 637 €2025 Company: 2 560 €2025
Employees 2025: 0 · industry median 2 · above 2% of the industry
0.00.51.01.52.02016 Company: 0 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 220182019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 220222023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02018 Company: 1 Industry median: 22019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 22021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 22023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 22025 Company: 0 Industry median: 22025
  • Company
  • Industry median

Industry: Wholesale 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 46 890 -265 992 0 991 850 2 560 0
2024 87 680 -118 850 0 1 328 215 73 637 0
2023 18 515 -66 454 0 1 192 842 192 487 0
2022 73 310 524 654 781 1 464 269 1 458 941 1
2021 66 179 322 225 9 093 1 343 952 1 209 287 1
2020 104 230 5 766 9 108 1 220 255 887 062 1
2019 86 784 20 271 8 670 1 214 049 881 296 1
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
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2002 — — — — — 0
2001 — — — — — 0
2000 — — — — — 0

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
-567.3 %
Net profit / revenue
Return on equity (ROE)
-10 390.3 %
Net profit / equity
Return on assets (ROA)
-26.8 %
Net profit / assets
Equity ratio
0.3 %
Equity / assets
Debt ratio
99.7 %
Liabilities / assets
Current ratio
0.13
Current assets / current liabilities

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 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 3 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 23 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 May 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Owner in

Beneficial owners

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 46181Activities of agents involved in the wholesale of other particular products Main
  • 55202Holiday homes (chalets)
Rulings
Number, date Title Deadline State Document
Ä 30043448 / 13
3 Mar 2025
Amendment entry In force
3 Mar 2025
PDF
Ä 30043448 / 12
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 30043448 / 11
5 Jan 2023
Amendment under Commercial Code § 525 (2) In force
5 Jan 2023
PDF
Ä 30043448 / 10
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 30043448 / 9
30 Nov 2017
Amendment entry In force
30 Nov 2017
PDF
Ä 30043448 / 8
19 Dec 2016
Amendment entry In force
19 Dec 2016
PDF
Ä 30043448 / 7
2 Jan 2012
Amendment entry In force
2 Jan 2012
PDF
Ä 30043448 / M1
23 Nov 2011
Ruling to eliminate deficiencies In force
23 Nov 2011
PDF
Ä 30043448 / 6
29 Jun 2010
Deletion of activities from the registry card In force
29 Jun 2010
PDF
Ä 10107361 / 2
13 May 2010
Amendment entry In force
13 May 2010
PDF
Ä 5870 / 5
23 Mar 2007
Registry card closed after a change of district In force
23 Mar 2007
PDF
Ä 107361
23 Mar 2007
Registry card opened in the department of the new seat In force
23 Mar 2007
PDF
Ä 5870 / 4
19 Mar 2007
Amendment entry In force
19 Mar 2007
PDF

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