OSAÜHING HARDMAN

Active Registry code 10193460 OÜ Tallinn Registered 7 Feb 1997

OSAÜHING HARDMAN is a OÜ based in Tallinn, registry code 10193460, status: active. Main activity: Publishing of books, brochures and similar publications. According to EMTA, turnover for Q3 2026 was €7 171 with 9 employees.

Turnover

7 171 €

↓ 10.1% vs Q2 2026

State taxes

2 541 €

↓ 22.2% vs Q2 2026

Labour taxes

2 434 €

↓ 23.2% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Publishing activities · EMTAK 58

Turnover · Q3 2026 7 171 €

above 46% of companies

industry median 9 319 € · companies in the industry: 766
Labour taxes per employee 270 €

above 7% of companies

industry median 2 036 € · companies in the industry: 224
Revenue · 2025 50 517 €

above 74% of companies

industry median 5 175 € · companies in the industry: 1 328
Net profit margin · 2025 -1.9 %

above 33% of companies

industry median 4.4 % · companies in the industry: 825

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 7 171 € · −10.1% vs Q2 2026 · industry median 9 319 € · above 46% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 270 € · −23.2% vs Q2 2026 · industry median 2 036 € · above 7% of the industry

Company
Industry median

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

Employees Q3 2026: 9 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 2 541 € · −22.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	7 171	2 541	2 434	9
Q2 2026	7 976	3 266	3 168	9
Q1 2026	12 091	4 282	3 995	9
Q4 2025	14 246	2 988	2 959	9
Q3 2025	10 363	3 590	3 327	9
Q2 2025	7 321	3 357	3 041	9
Q1 2025	15 307	4 709	3 923	9
Q4 2024	20 506	4 344	3 921	9
Q3 2024	10 935	3 605	3 604	9
Q2 2024	10 583	4 665	4 321	9
Q1 2024	34 298	5 943	3 744	9
Q4 2023	15 166	4 466	3 636	9
Q3 2023	22 567	4 911	4 268	9
Q2 2023	16 157	4 037	4 063	9
Q1 2023	26 876	4 871	3 231	9
Q4 2022	23 064	3 696	2 938	9
Q3 2022	14 416	3 030	2 216	9
Q2 2022	21 687	2 771	2 716	9
Q1 2022	21 707	4 222	3 251	9

Labour taxes per employee per month

90 €

Turnover per employee in the quarter

797 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 50 517 € · −18.2% vs 2024 · industry median 5 175 € · above 74% of the industry

Company
Industry median

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

Net profit, € 2025: -951 € · +87.9% vs 2024 · industry median 0 € · above 29% of the industry

Company
Industry median

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

Net profit margin, % 2025: -1.9 % · +10.8 pp vs the year before · industry median 4.4 % · above 33% of the industry

Company
Industry median

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

Assets, € 2025: 75 424 € · −0.5% vs 2024

Equity, € 2025: 69 686 € · −1.3% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 1 · above 80% of the industry

Company
Industry median

Industry: Publishing activities (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	50 517	-951	29 463	75 424	69 686	4
2024	61 777	-7 840	40 539	75 840	70 637	4
2023	89 048	8 217	37 392	87 862	80 305	4
2022	75 386	2 430	30 197	79 642	73 701	4
2021	73 781	2 390	28 544	78 454	74 271	4
2020	54 725	197	28 787	81 371	75 974	4
2019	39 255	54	25 079	79 494	75 819	4
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1999	—	—	—	—	—	3
1998	—	—	—	—	—	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

-1.9 %

Net profit / revenue

Return on equity (ROE)

-1.4 %

Net profit / equity

Return on assets (ROA)

-1.3 %

Net profit / assets

Equity ratio

92.4 %

Equity / assets

Debt ratio

7.6 %

Liabilities / assets

Current ratio

12.67

Current assets / current liabilities

Revenue per employee

12 629 €

Revenue / average full-time employees

Labour cost per employee per month

614 €

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	18 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 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	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Jun 2020	Company’s own	e-Äriregister

Board

Sirje Endre
Board member · since 10 Nov 1998
Tarmo Tilsen
Board member · since 7 Nov 2017

Right of representation

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

Owners

Sirje Endre
Natural person · 15 350 €

100%

Beneficial owners

Sirje Endre
Direct ownership · since 15 Oct 2018

Founders and other persons

Argos Kracht
Founder · 10 000 € · 7 Feb 1997
OÜ Maret Saatuse Audiitorbüroo
Audit firm · 15 Jun 2011

Activities (EMTAK)

58111Publishing of books, brochures and similar publications Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10010408 / 17 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10010408 / 16 16 Mar 2022	Amendment under Commercial Code § 525 (2)		In force 16 Mar 2022	PDF
Ä 10010408 / M2 14 May 2018	Ruling to correct data outside an entry	13 Jun 2018	Deficiencies eliminated 24 May 2018	PDF
Ä 10010408 / 15 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10010408 / 14 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10010408 / 13 13 Jan 2016	Amendment entry		In force 13 Jan 2016	PDF
Ä 10010408 / 12 16 Oct 2013	Amendment entry		In force 16 Oct 2013	PDF
Ä 10010408 / 11 9 Jul 2012	Amendment entry		In force 9 Jul 2012	PDF
Ä 10408 / 10 8 Sep 2009	Amendment entry		In force 8 Sep 2009	PDF
Ä 10408 / 9 12 May 2009	Amendment entry		In force 12 May 2009	PDF
Ä 10408 / 8 3 Dec 2008	Deletion of activities from the registry card		In force 12 Dec 2008	PDF
Ä 10408 / 7 6 Nov 2002	Unpublished 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