Osaühing HEKO KAUBANDUSE

Active Registry code 10239015 OÜ Paide linn Registered 22 Aug 1997

Osaühing HEKO KAUBANDUSE is a OÜ based in Paide linn, registry code 10239015, status: active. Main activity: Other non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €115 682 with 1 employees.

Turnover

115 682 €

↓ 33.3% vs Q2 2026

State taxes

9 737 €

↓ 50.7% vs Q2 2026

Labour taxes

742 €

↑ 4.8% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 115 682 €

above 78% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 742 €

above 24% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 275 207 €

above 85% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 22.6 %

above 86% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 115 682 € · −33.3% vs Q2 2026 · industry median 23 652 € · above 78% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 742 € · +4.8% vs Q2 2026 · industry median 1 201 € · above 24% of the industry

Company
Industry median

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

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 9 737 € · −50.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	115 682	9 737	742	1
Q2 2026	173 425	19 768	708	1
Q1 2026	79 775	64 909	661	1
Q4 2025	103 062	10 133	705	1
Q3 2025	82 612	7 935	705	1
Q2 2025	96 941	9 648	705	1
Q1 2025	74 452	7 143	682	1
Q4 2024	181 748	13 999	637	1
Q3 2024	146 466	8 827	637	1
Q2 2024	157 235	15 242	659	1
Q1 2024	189 894	44 460	27 393	1
Q4 2023	349 658	41 948	10 265	1
Q3 2023	327 889	84 705	60 586	10
Q2 2023	370 508	39 659	9 997	10
Q1 2023	265 983	56 181	18 453	10
Q4 2022	351 426	34 586	8 824	10
Q3 2022	293 412	32 507	9 085	10
Q2 2022	295 916	33 055	9 088	10
Q1 2022	258 098	57 653	17 321	10

Labour taxes per employee per month

247 €

Turnover per employee in the quarter

115 682 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 275 207 € · −46.4% vs 2024 · industry median 16 974 € · above 85% of the industry

Company
Industry median

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

Net profit, € thousand 2025: 62 124 € · −44.1% vs 2024 · industry median 0 € · above 98% of the industry

Company
Industry median

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

Net profit margin, % 2025: 22.6 % · +0.9 pp vs the year before · industry median 1.3 % · above 86% of the industry

Company
Industry median

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

Assets, € thousand 2025: 909 297 € · −9.1% vs 2024

Equity, € thousand 2025: 847 017 € · −14.0% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry

Company
Industry median

Industry: Retail 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	275 207	62 124	10 978	909 297	847 017	1
2024	513 197	111 118	10 347	1 000 639	984 892	1
2023	1 125 359	108 287	297 575	924 215	873 774	10
2022	1 012 702	11 014	141 047	842 444	765 487	10
2021	1 011 176	151 568	139 936	942 508	854 473	10
2020	865 520	106 219	130 887	881 013	802 905	10
2019	963 058	147 072	118 710	851 729	796 685	10
2018	—	—	—	—	—	10
2017	—	—	—	—	—	10
2016	—	—	—	—	—	9
2015	—	—	—	—	—	9
2014	—	—	—	—	—	9
2013	—	—	—	—	—	9
2012	—	—	—	—	—	9
2011	—	—	—	—	—	9
2010	—	—	—	—	—	9
2009	—	—	—	—	—	9
2008	—	—	—	—	—	10
2007	—	—	—	—	—	10
2006	—	—	—	—	—	11
2005	—	—	—	—	—	11
2004	—	—	—	—	—	13
2003	—	—	—	—	—	13
2002	—	—	—	—	—	13
2001	—	—	—	—	—	13

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

22.6 %

Net profit / revenue

Return on equity (ROE)

7.3 %

Net profit / equity

Return on assets (ROA)

6.8 %

Net profit / assets

Equity ratio

93.2 %

Equity / assets

Debt ratio

6.8 %

Liabilities / assets

Current ratio

14.07

Current assets / current liabilities

Revenue per employee

275 207 €

Revenue / average full-time employees

Labour cost per employee per month

915 €

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	6 Jul 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	2 Aug 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	18 Aug 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jul 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

Heiki Lipand
Board member · since 2 Jan 2006

Right of representation

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

Owners

Heiki Lipand
Natural person · 2 556 €

100%

Beneficial owners

Heiki Lipand
Direct ownership · since 28 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

47121Other non-specialised retail sale Main

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30028221 / M1 6 Jul 2024	Warning of a fine: annual report not filed	5 Aug 2024	Deficiencies eliminated 3 Aug 2024	PDF
Ä 30028221 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 30028221 / 9 17 Jan 2022	Amendment under Commercial Code § 525 (2)		In force 17 Jan 2022	PDF
Ä 30028221 / 8 9 Jun 2020	Amendment entry		In force 9 Jun 2020	PDF
Ä 30028221 / 7 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30028221 / 6 23 Dec 2017	Amendment entry		In force 23 Dec 2017	PDF
Ä 30028221 / 5 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30028221 / 4 5 Jul 2010	Deletion of activities from the registry card		In force 5 Jul 2010	PDF
Ä 28221 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 15928 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF

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