Osaühing TERTIUS
Active Registry code 10213406
OÜ Tartu linn Registered 2 Jul 1997
Osaühing TERTIUS is a OÜ based in Tartu linn, registry code 10213406, status: active. Main activity: Wholesale of medical appliances and surgical and orthopaedic instruments and devices. According to EMTA, turnover for Q3 2026 was €49 641 with 1 employees.
Turnover
49 641 €
↑ 351.9% vs Q2 2026
State taxes
13 617 €
↑ 390.5% vs Q2 2026
Labour taxes
1 607 €
↓ 0.7% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 49 641 €above 47% of companiesindustry median 60 065 € · companies in the industry: 6 941
- Labour taxes per employee 1 607 €above 40% of companiesindustry median 2 104 € · companies in the industry: 4 194
- Revenue · 2025 107 096 €above 56% of companiesindustry median 63 691 € · companies in the industry: 10 038
- Net profit margin · 2025 85.4 %above 98% of companiesindustry median 2.7 % · companies in the industry: 7 414
Taxes and turnover
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 49 641 | 13 617 | 1 607 | 1 |
| Q2 2026 | 10 986 | 2 776 | 1 618 | 1 |
| Q1 2026 | 32 746 | 3 334 | 1 618 | 1 |
| Q4 2025 | 24 931 | 3 076 | 1 618 | 1 |
| Q3 2025 | 27 411 | 2 504 | 1 618 | 1 |
| Q2 2025 | 31 396 | 3 599 | 1 618 | 1 |
| Q1 2025 | 28 636 | 2 848 | 1 560 | 1 |
| Q4 2024 | 23 058 | 22 794 | 4 602 | 1 |
| Q3 2024 | 69 971 | 24 660 | 6 337 | 1 |
| Q2 2024 | 114 082 | 5 764 | 1 444 | 1 |
| Q1 2024 | 56 969 | 12 417 | 1 444 | 1 |
| Q4 2023 | 84 849 | 23 431 | 2 182 | 1 |
| Q3 2023 | 98 825 | 20 373 | 5 317 | 1 |
| Q2 2023 | 61 668 | 13 937 | 3 325 | 1 |
| Q1 2023 | 104 225 | 6 606 | 1 104 | 1 |
| Q4 2022 | 87 245 | 11 883 | 3 325 | 1 |
| Q3 2022 | 118 848 | 3 956 | 1 067 | 1 |
| Q2 2022 | 53 490 | 26 721 | 4 248 | 1 |
| Q1 2022 | 99 976 | 27 797 | 5 582 | 1 |
Labour taxes per employee per month
536 €
Turnover per employee in the quarter
49 641 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 107 096 | 91 410 | 6 978 | 2 089 441 | 2 073 393 | 1 |
| 2024 | 202 608 | 74 388 | 6 662 | 2 025 064 | 1 981 893 | 1 |
| 2023 | 299 753 | 66 661 | 6 662 | 2 128 546 | 2 052 506 | 1 |
| 2022 | 329 994 | 29 076 | 5 986 | 2 232 817 | 2 140 845 | 1 |
| 2021 | 1 180 908 | 588 996 | 14 622 | 2 347 065 | 2 208 279 | 1 |
| 2020 | 1 598 549 | 343 008 | 15 858 | 2 036 674 | 1 705 411 | 1 |
| 2019 | 2 615 637 | 553 038 | 53 196 | 2 139 033 | 1 482 403 | 2 |
| 2018 | — | — | — | — | — | 3 |
| 2017 | — | — | — | — | — | 3 |
| 2016 | — | — | — | — | — | 3 |
| 2015 | — | — | — | — | — | 4 |
| 2014 | — | — | — | — | — | 3 |
| 2013 | — | — | — | — | — | 3 |
| 2012 | — | — | — | — | — | 3 |
| 2011 | — | — | — | — | — | 3 |
| 2010 | — | — | — | — | — | 3 |
| 2009 | — | — | — | — | — | 3 |
| 2008 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 2 |
| 2006 | — | — | — | — | — | 4 |
| 2005 | — | — | — | — | — | 4 |
| 2004 | — | — | — | — | — | 5 |
| 2003 | — | — | — | — | — | 5 |
| 2002 | — | — | — | — | — | 6 |
| 2001 | — | — | — | — | — | 6 |
| 2000 | — | — | — | — | — | 5 |
| 1999 | — | — | — | — | — | 4 |
| 1998 | — | — | — | — | — | 3 |
| 1997 | — | — | — | — | — | 1 |
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
85.4 %
Net profit / revenue
Return on equity (ROE)
4.4 %
Net profit / equity
Return on assets (ROA)
4.4 %
Net profit / assets
Equity ratio
99.2 %
Equity / assets
Debt ratio
0.8 %
Liabilities / assets
Current ratio
74.35
Current assets / current liabilities
Revenue per employee
107 096 €
Revenue / average full-time employees
Labour cost per employee per month
582 €
Labour costs / employees / 12 months (incl. employer taxes)
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 | 13 Jul 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 28 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 | 30 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 9 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 30 Jun 2020 | Company’s own · audited | e-Äriregister |
Board
- Viia ParvBoard member · since 25 Feb 2008
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Viia ParvNatural person · 2 556 €
Beneficial owners
- Viia ParvMember of a senior management body (management or supervisory board) · since 7 Oct 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 46462Wholesale of medical appliances and surgical and orthopaedic instruments and devices Main
- 68201Rental and operating of own or leased real estate
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20006487 / M1 12 Jul 2025 |
Warning of a fine: annual report not filed | 11 Aug 2025 | Deficiencies eliminated 14 Jul 2025 |
|
| Ä 20006487 / 15 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20006487 / 14 25 Mar 2019 |
Amendment entry | In force 25 Mar 2019 |
||
| Ä 20006487 / 13 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20006487 / 12 19 Dec 2017 |
Amendment entry | In force 19 Dec 2017 |
||
| Ä 20006487 / 11 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20006487 / 9 18 Jan 2013 |
Division entry (second, constitutive) | In force 18 Jan 2013 |
||
| Ä 20006487 / 10 18 Jan 2013 |
Division entry (second, constitutive) | In force 18 Jan 2013 |
||
| Ä 20006487 / 8 5 Jan 2012 |
Amendment entry | In force 5 Jan 2012 |
||
| Ä 20006487 / 7 10 Jun 2011 |
Amendment under Commercial Code § 525 (2) | In force 10 Jun 2011 |
||
| Ä 6487 / 6 3 Dec 2008 |
Deletion of activities from the registry card | In force 21 Dec 2008 |
||
| Ä 6487 / 5 25 Feb 2008 |
Amendment entry | In force 25 Feb 2008 |
||
| Ä 6487 / 4 5 Oct 2007 |
Amendment entry | In force 5 Oct 2007 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data