osaühing FAV MET

Active Registry code 10210856 OÜ Tartu linn Registered 26 May 1997

osaühing FAV MET is a OÜ based in Tartu linn, registry code 10210856, status: active. Main activity: Wholesale of hand tools and general hardware. According to EMTA, turnover for Q3 2026 was €48 043 with 3 employees.

Turnover

48 043 €

↓ 26.3% vs Q2 2026

State taxes

10 229 €

↓ 19.2% vs Q2 2026

Labour taxes

6 232 €

↑ 9.7% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

Turnover · Q3 2026 48 043 €

above 46% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 2 077 €

above 50% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 156 626 €

above 60% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 -4.7 %

above 20% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 48 043 € · −26.3% vs Q2 2026 · industry median 60 065 € · above 46% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 2 077 € · +9.7% vs Q2 2026 · industry median 2 104 € · above 50% of the industry

Company
Industry median

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

Employees Q3 2026: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 10 229 € · −19.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	48 043	10 229	6 232	3
Q2 2026	65 160	12 661	5 680	3
Q1 2026	42 755	10 410	6 986	3
Q4 2025	47 120	10 022	5 000	3
Q3 2025	51 265	11 324	5 974	3
Q2 2025	54 503	12 141	6 030	3
Q1 2025	44 600	10 009	5 864	3
Q4 2024	41 144	8 227	5 532	3
Q3 2024	50 873	9 509	5 532	3
Q2 2024	58 711	11 222	5 532	3
Q1 2024	55 083	8 641	5 071	3
Q4 2023	62 384	11 070	5 171	3
Q3 2023	52 765	10 620	5 301	3
Q2 2023	72 215	12 915	6 008	3
Q1 2023	49 974	9 075	5 301	3
Q4 2022	54 806	9 212	5 301	3
Q3 2022	59 654	8 773	5 301	3
Q2 2022	74 014	11 342	5 331	3
Q1 2022	59 219	8 796	5 249	3

Labour taxes per employee per month

692 €

Turnover per employee in the quarter

16 014 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 156 626 € · +5.0% vs 2024 · industry median 63 691 € · above 60% of the industry

Company
Industry median

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

Net profit, € 2025: -7 375 € · +19.4% vs 2024 · industry median 127 € · above 15% of the industry

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: -4.7 % · +1.4 pp vs the year before · industry median 2.7 % · above 20% of the industry

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: 189 567 € · −3.3% vs 2024

Equity, € thousand 2025: 172 403 € · −4.1% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 2 · above 65% of the industry

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	156 626	-7 375	56 593	189 567	172 403	3
2024	149 200	-9 152	53 922	196 060	179 778	3
2023	190 132	6 546	51 253	200 827	188 930	3
2022	205 019	15 648	51 663	205 168	192 484	3
2021	239 690	29 289	47 011	188 887	176 836	3
2020	216 356	16 612	45 264	164 498	158 707	4
2019	207 345	-2 074	54 632	176 465	162 295	4
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	3
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	3
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3
1997	—	—	—	—	—	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

-4.7 %

Net profit / revenue

Return on equity (ROE)

-4.3 %

Net profit / equity

Return on assets (ROA)

-3.9 %

Net profit / assets

Equity ratio

90.9 %

Equity / assets

Debt ratio

9.1 %

Liabilities / assets

Current ratio

11.04

Current assets / current liabilities

Revenue per employee

52 209 €

Revenue / average full-time employees

Labour cost per employee per month

1 572 €

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	26 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	8 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	18 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	12 Jun 2020	Company’s own	e-Äriregister

Board

Mihhail Šapovalov
Board member · since 26 May 1997
Vladimir Shapovalov
Board member · since 2 May 2012

Right of representation

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

Owners

Vladimir Shapovalov
Natural person · 15 756 €

78%
Mihhail Šapovalov
Natural person · 4 444 €

22%

Beneficial owners

Mihhail Šapovalov
Direct ownership · since 21 Oct 2018
Vladimir Shapovalov
Direct ownership · since 21 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

46842Wholesale of hand tools and general hardware Main
47521Retail sale of hand tools and general hardware

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20006023 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20006023 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20006023 / 6 19 Dec 2017	Amendment entry		In force 19 Dec 2017	PDF
Ä 20006023 / 5 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20006023 / 4 2 May 2012	Amendment entry		In force 2 May 2012	PDF
Ä 20006023 / M4 20 Apr 2012	Ruling to eliminate deficiencies	20 May 2012	In force 20 Apr 2012	PDF
Ä 20006023 / M3 22 Mar 2012	Ruling to eliminate deficiencies	22 Apr 2012	In force 22 Mar 2012	PDF
Ä 20006023 / 3 1 Jul 2010	Deletion of activities from the registry card		In force 1 Jul 2010	PDF

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