osaühing H.M.Kaubandus is a OÜ based in Tartu linn, registry code 10241816, status: active. Main activity: Non-specialised wholesale trade. According to EMTA, turnover for Q3 2026 was €16 347 with 2 employees.
Turnover
16 347 €
↑ 18.7%vs Q2 2026
State taxes
3 692 €
↑ 3.9%vs Q2 2026
Labour taxes
1 140 €
↑ 1.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Wholesale trade · EMTAK 46
Turnover · Q3 202616 347 €
above 31% of companies
industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee570 €
above 9% of companies
industry median 2 104 € · companies in the industry: 4 194
Revenue · 202542 508 €
above 46% of companies
industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 202518.2 %
above 82% of companies
industry median 2.7 % · companies in the industry: 7 414
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 16 347 € · +18.7% vs Q2 2026 · industry median 60 065 € · above 31% 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: 570 € · +1.7% vs Q2 2026 · industry median 2 104 € · above 9% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 3 692 € · +3.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
16 347
3 692
1 140
2
Q2 2026
13 766
3 554
1 121
2
Q1 2026
9 952
2 440
794
2
Q4 2025
10 656
3 655
1 140
2
Q3 2025
14 812
5 126
1 140
2
Q2 2025
14 357
2 799
1 140
2
Q1 2025
16 911
—
737
2
Q4 2024
19 711
5 412
1 188
2
Q3 2024
20 672
4 238
1 212
2
Q2 2024
13 705
3 269
1 212
2
Q1 2024
15 451
3 510
1 072
2
Q4 2023
12 301
3 982
1 375
2
Q3 2023
20 960
4 298
1 212
2
Q2 2023
10 005
2 598
1 072
2
Q1 2023
12 629
3 353
1 142
2
Q4 2022
17 258
3 362
1 072
2
Q3 2022
18 214
4 024
1 072
2
Q2 2022
21 833
3 239
1 087
2
Q1 2022
15 033
3 074
1 095
2
Labour taxes per employee per month
190 €
Turnover per employee in the quarter
8 174 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 42 508 € · −18.2% vs 2024 · industry median 63 691 € · 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.
Net profit, € 2025: 7 725 € · +24 240.6% vs 2024 · industry median 127 € · above 68% 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: 18.2 % · +18.2 pp vs the year before · industry median 2.7 % · above 82% 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, € 2025: 39 950 € · +27.8% vs 2024Equity, € 2025: 21 457 € · +56.3% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 2 · above 45% 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
42 508
7 725
10 660
39 950
21 457
2
2024
51 989
-32
10 683
31 252
13 732
2
2023
51 686
10 435
10 660
47 007
23 764
2
2022
57 448
17 420
10 660
45 753
28 329
2
2021
59 226
10 867
9 600
41 188
20 909
2
2020
58 367
8 680
8 712
24 586
18 042
1
2019
55 869
4 583
10 181
30 775
19 362
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
1
2007
—
—
—
—
—
2
2006
—
—
—
—
—
2
2005
—
—
—
—
—
2
2004
—
—
—
—
—
2
2003
—
—
—
—
—
2
2002
—
—
—
—
—
2
2000
—
—
—
—
—
2
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
18.2 %
Net profit / revenue
Return on equity (ROE)
36.0 %
Net profit / equity
Return on assets (ROA)
19.3 %
Net profit / assets
Equity ratio
53.7 %
Equity / assets
Debt ratio
46.3 %
Liabilities / assets
Current ratio
0.38
Current assets / current liabilities
Revenue per employee
21 254 €
Revenue / average full-time employees
Labour cost per employee per month
444 €
Labour costs / employees / 12 months (incl. employer taxes)
