osaühing TOP TRADING

Active Registry code 10236040 OÜ Tallinn Registered 12 Aug 1997
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osaühing TOP TRADING is a OÜ based in Tallinn, registry code 10236040, status: active. Main activity: Wholesale of electronic and telecommunication equipment and parts. According to EMTA, turnover for Q3 2026 was €18 120 with 2 employees.

Turnover
18 120 €
↑ 10.3% vs Q2 2026
State taxes
4 554 €
↑ 45.4% vs Q2 2026
Labour taxes
4 893 €
↑ 57.1% vs Q2 2026
Employees
2
±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 18 120 €
    industry median 60 065 € · companies in the industry: 6 941
  • Labour taxes per employee 2 447 €
    industry median 2 104 € · companies in the industry: 4 194
  • Revenue · 2025 306 366 €
    industry median 63 691 € · companies in the industry: 10 038
  • Net profit margin · 2025 2.4 %
    industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 18 120 € · +10.3% vs Q2 2026 · industry median 60 065 € · above 32% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 3 051 € Industry median: 69 842 €Q4·23Q1 2024 Company: 97 750 € Industry median: 60 423 €Q2 2024 Company: 0 € Industry median: 66 207 €Q2·24Q3 2024 Company: 0 € Industry median: 63 101 €Q4 2024 Company: 9 304 € Industry median: 65 867 €Q4·24Q1 2025 Company: 9 850 € Industry median: 59 713 €Q2 2025 Company: 14 815 € Industry median: 61 800 €Q2·25Q3 2025 Company: 15 690 € Industry median: 59 911 €Q4 2025 Company: 15 560 € Industry median: 59 583 €Q4·25Q1 2026 Company: 17 340 € Industry median: 53 954 €Q2 2026 Company: 16 426 € Industry median: 61 600 €Q2·26Q3 2026 Company: 18 120 € Industry median: 60 065 €Q3·26020 00040 00060 00080 000Q4 2024 Company: 9 304 € Industry median: 65 867 €Q1 2025 Company: 9 850 € Industry median: 59 713 €Q1·25Q2 2025 Company: 14 815 € Industry median: 61 800 €Q3 2025 Company: 15 690 € Industry median: 59 911 €Q3·25Q4 2025 Company: 15 560 € Industry median: 59 583 €Q1 2026 Company: 17 340 € Industry median: 53 954 €Q1·26Q2 2026 Company: 16 426 € Industry median: 61 600 €Q3 2026 Company: 18 120 € 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.

Labour taxes per employee, € Q3 2026: 2 447 € · +57.1% vs Q2 2026 · industry median 2 104 € · above 56% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 1 996 € Industry median: 1 903 €Q4·23Q1 2024 Company: 591 € Industry median: 1 948 €Q2 2024 Company: 1 178 € Industry median: 1 960 €Q2·24Q3 2024 Company: 4 797 € Industry median: 2 029 €Q4 2024 Company: 2 252 € Industry median: 2 008 €Q4·24Q1 2025 Company: 1 594 € Industry median: 2 079 €Q2 2025 Company: 1 347 € Industry median: 2 091 €Q2·25Q3 2025 Company: 2 080 € Industry median: 2 158 €Q4 2025 Company: 2 080 € Industry median: 2 169 €Q4·25Q1 2026 Company: 1 959 € Industry median: 2 089 €Q2 2026 Company: 1 558 € Industry median: 2 068 €Q2·26Q3 2026 Company: 2 447 € Industry median: 2 104 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 2 252 € Industry median: 2 008 €Q1 2025 Company: 1 594 € Industry median: 2 079 €Q1·25Q2 2025 Company: 1 347 € Industry median: 2 091 €Q3 2025 Company: 2 080 € Industry median: 2 158 €Q3·25Q4 2025 Company: 2 080 € Industry median: 2 169 €Q1 2026 Company: 1 959 € Industry median: 2 089 €Q1·26Q2 2026 Company: 1 558 € Industry median: 2 068 €Q3 2026 Company: 2 447 € Industry median: 2 104 €Q3·26
  • 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: 2 · +0.0% vs Q2 2026
02468Q4 2023 Company: 1Q4·23Q1 2024 Company: 6Q2 2024 Company: 7Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 4 554 € · +45.4% vs Q2 2026
02 0004 0006 0008 00010 000Q4 2023 Company: 5 549 €Q4·23Q1 2024 Company: 3 328 €Q2 2024 Company: 7 658 €Q2·24Q3 2024 Company: 8 855 €Q4 2024 Company: 4 245 €Q4·24Q1 2025 Company: 2 996 €Q2 2025 Company: 2 766 €Q2·25Q3 2025 Company: 3 909 €Q4 2025 Company: 4 144 €Q4·25Q1 2026 Company: 3 666 €Q2 2026 Company: 3 132 €Q2·26Q3 2026 Company: 4 554 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 4 245 €Q1 2025 Company: 2 996 €Q1·25Q2 2025 Company: 2 766 €Q3 2025 Company: 3 909 €Q3·25Q4 2025 Company: 4 144 €Q1 2026 Company: 3 666 €Q1·26Q2 2026 Company: 3 132 €Q3 2026 Company: 4 554 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 18 120 4 554 4 893 2
Q2 2026 16 426 3 132 3 115 2
Q1 2026 17 340 3 666 3 917 2
Q4 2025 15 560 4 144 4 160 2
Q3 2025 15 690 3 909 4 160 2
Q2 2025 14 815 2 766 2 694 2
Q1 2025 9 850 2 996 3 187 2
Q4 2024 9 304 4 245 4 503 2
Q3 2024 — 8 855 9 593 2
Q2 2024 — 7 658 8 248 7
Q1 2024 97 750 3 328 3 547 6
Q4 2023 3 051 5 549 1 996 1
Q3 2023 37 386 1 706 1 772 1
Q2 2023 — 4 273 2 070 1
Q1 2023 387 2 800 2 093 1
Q4 2022 16 012 3 251 2 139 1
Q3 2022 31 667 4 564 2 295 1
Q2 2022 -38 4 793 3 971 1
Q1 2022 125 964 6 113 4 658 2
Labour taxes per employee per month
816 €
Turnover per employee in the quarter
9 060 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 306 366 € · −86.4% vs 2024 · industry median 63 691 € · above 68% of the industry
01 0002 0003 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 709 289 € Industry median: 78 948 €20192020 Company: 1 132 964 € Industry median: 67 913 €20202021 Company: 590 340 € Industry median: 71 656 €20212022 Company: 15 673 € Industry median: 75 397 €20222023 Company: 3 365 189 € Industry median: 63 715 €20232024 Company: 2 251 260 € Industry median: 60 216 €20242025 Company: 306 366 € Industry median: 63 691 €202501 0002 0003 0004 0002018 Company: — Industry median: —2019 Company: 709 289 € Industry median: 78 948 €20192020 Company: 1 132 964 € Industry median: 67 913 €2021 Company: 590 340 € Industry median: 71 656 €20212022 Company: 15 673 € Industry median: 75 397 €2023 Company: 3 365 189 € Industry median: 63 715 €20232024 Company: 2 251 260 € Industry median: 60 216 €2025 Company: 306 366 € 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: 7 485 € · +143.1% vs 2024 · industry median 127 € · above 68% of the industry
-150-100-500502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -132 904 € Industry median: 1 086 €20192020 Company: -85 967 € Industry median: 906 €20202021 Company: -32 338 € Industry median: 1 415 €20212022 Company: -15 108 € Industry median: 889 €20222023 Company: -20 876 € Industry median: 370 €20232024 Company: -17 352 € Industry median: 134 €20242025 Company: 7 485 € Industry median: 127 €2025-150-100-500502018 Company: — Industry median: —2019 Company: -132 904 € Industry median: 1 086 €20192020 Company: -85 967 € Industry median: 906 €2021 Company: -32 338 € Industry median: 1 415 €20212022 Company: -15 108 € Industry median: 889 €2023 Company: -20 876 € Industry median: 370 €20232024 Company: -17 352 € Industry median: 134 €2025 Company: 7 485 € 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: 2.4 % · +3.2 pp vs the year before · industry median 2.7 % · above 49% of the industry
-100-75-50-250252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -18.7 % Industry median: 3.7 %20192020 Company: -7.6 % Industry median: 4.2 %20202021 Company: -5.5 % Industry median: 4.9 %20212022 Company: -96.4 % Industry median: 4.2 %20222023 Company: -0.6 % Industry median: 3.5 %20232024 Company: -0.8 % Industry median: 2.9 %20242025 Company: 2.4 % Industry median: 2.7 %2025-100-75-50-250252018 Company: — Industry median: —2019 Company: -18.7 % Industry median: 3.7 %20192020 Company: -7.6 % Industry median: 4.2 %2021 Company: -5.5 % Industry median: 4.9 %20212022 Company: -96.4 % Industry median: 4.2 %2023 Company: -0.6 % Industry median: 3.5 %20232024 Company: -0.8 % Industry median: 2.9 %2025 Company: 2.4 % 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: 29 300 € · −84.2% vs 2024
01002003004005002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 206 624 €20192020 Company: 129 787 €20202021 Company: 84 335 €20212022 Company: 64 756 €20222023 Company: 460 925 €20232024 Company: 185 766 €20242025 Company: 29 300 €202501002003004005002018 Company: —2019 Company: 206 624 €20192020 Company: 129 787 €2021 Company: 84 335 €20212022 Company: 64 756 €2023 Company: 460 925 €20232024 Company: 185 766 €2025 Company: 29 300 €2025
Equity, € thousand 2025: 23 032 € · +48.1% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 187 188 €20192020 Company: 101 221 €20202021 Company: 68 883 €20212022 Company: 53 775 €20222023 Company: 32 899 €20232024 Company: 15 547 €20242025 Company: 23 032 €20250501001502002018 Company: —2019 Company: 187 188 €20192020 Company: 101 221 €2021 Company: 68 883 €20212022 Company: 53 775 €2023 Company: 32 899 €20232024 Company: 15 547 €2025 Company: 23 032 €2025
Employees 2025: 2 · −50.0% vs 2024 · industry median 2 · above 45% of the industry
024682016 Company: 8 Industry median: —20162017 Company: 8 Industry median: —20172018 Company: 6 Industry median: 220182019 Company: 7 Industry median: 220192020 Company: 5 Industry median: 220202021 Company: 6 Industry median: 220212022 Company: 2 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 4 Industry median: 220242025 Company: 2 Industry median: 22025024682018 Company: 6 Industry median: 22019 Company: 7 Industry median: 220192020 Company: 5 Industry median: 22021 Company: 6 Industry median: 220212022 Company: 2 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 4 Industry median: 22025 Company: 2 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 306 366 7 485 37 331 29 300 23 032 2
2024 2 251 260 -17 352 78 637 185 766 15 547 4
2023 3 365 189 -20 876 22 100 460 925 32 899 1
2022 15 673 -15 108 31 319 64 756 53 775 2
2021 590 340 -32 338 80 458 84 335 68 883 6
2020 1 132 964 -85 967 78 973 129 787 101 221 5
2019 709 289 -132 904 92 460 206 624 187 188 7
2018 — — — — — 6
2017 — — — — — 8
2016 — — — — — 8
2015 — — — — — 9
2014 — — — — — 8
2013 — — — — — 7
2012 — — — — — 6
2011 — — — — — 7
2010 — — — — — 6
2009 — — — — — 6
2008 — — — — — 8
2007 — — — — — 6
2006 — — — — — 13
2005 — — — — — 11
2004 — — — — — 10
2003 — — — — — 4
2002 — — — — — 2
2001 — — — — — 4
2000 — — — — — 3
1999 — — — — — 2

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
2.4 %
Net profit / revenue
Return on equity (ROE)
32.5 %
Net profit / equity
Return on assets (ROA)
25.5 %
Net profit / assets
Equity ratio
78.6 %
Equity / assets
Debt ratio
21.4 %
Liabilities / assets
Current ratio
4.40
Current assets / current liabilities
Revenue per employee
153 183 €
Revenue / average full-time employees
Labour cost per employee per month
1 555 €
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 17 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 26 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 26 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 22 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 9 Mar 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

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 46503Wholesale of electronic and telecommunication equipment and parts Main
  • 70201Business and other management consultancy activities
Rulings
Number, date Title Deadline State Document
Ä 10015575 / 22
26 Sep 2024
Amendment entry In force
26 Sep 2024
PDF
Ä 10015575 / 21
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10015575 / 20
23 May 2023
Amendment entry In force
23 May 2023
PDF
Ä 10015575 / 19
12 Mar 2020
Amendment entry In force
12 Mar 2020
PDF
Ä 10015575 / 18
13 May 2019
Amendment entry In force
13 May 2019
PDF
Ä 10015575 / M2
7 May 2019
Ruling to eliminate deficiencies 27 May 2019 Deficiencies eliminated
13 May 2019
PDF
Ä 10015575 / 17
16 Jan 2018
Amendment entry In force
16 Jan 2018
PDF
Ä 10015575 / 16
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10015575 / 15
13 Jan 2016
Amendment entry In force
13 Jan 2016
PDF
Ä 10015575 / 14
29 Nov 2012
Amendment entry In force
29 Nov 2012
PDF
Ä 15575 / 13
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF
Ä 15575 / 12
5 Mar 2008
Amendment entry In force
5 Mar 2008
PDF
Ä 15575 / 11
6 Jan 2008
Amendment entry In force
6 Jan 2008
PDF
Ä 15575 / 10
28 Jun 2007
Amendment entry In force
28 Jun 2007
PDF
Ä 15575 / 9
4 Aug 2006
Amendment entry In force
4 Aug 2006
PDF
Ä 15575 / 8
22 Jun 2005
Amendment entry In force PDF
Ä 15575 / 7
11 Feb 2004
Amendment entry In force PDF
Ä 15575 / M1
26 Jan 2004
Ruling to eliminate deficiencies (to be served) 26 May 2004 In force PDF
Ä 15575 / 6
18 Mar 2003
Amendment entry In force PDF
Ä 15575 / 5
20 Feb 2003
Entry decision on the register’s own initiative In force PDF
Ä 15575 / 4
6 Jan 2003
Unpublished amendment entry In force PDF

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