Osaühing PLUS

Active Registry code 10297053 OÜ Papsaare küla Registered 23 Oct 1997

Osaühing PLUS is a OÜ based in Papsaare küla, registry code 10297053, status: active. Main activity: Retail sale of motor vehicle parts and accessories. According to EMTA, turnover for Q3 2026 was €3 910 with 1 employees.

Turnover

3 910 €

↑ 3.0% vs Q2 2026

State taxes

1 816 €

↑ 0.4% vs Q2 2026

Labour taxes

991 €

↑ 1.1% 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 3 910 €

above 23% of companies

industry median 23 670 € · companies in the industry: 7 650
Labour taxes per employee 991 €

above 36% of companies

industry median 1 201 € · companies in the industry: 4 661
Revenue · 2025 15 985 €

above 49% of companies

industry median 16 963 € · companies in the industry: 13 501
Net profit margin · 2025 -2.5 %

above 29% of companies

industry median 1.3 % · companies in the industry: 9 479

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 3 910 € · +3.0% vs Q2 2026 · industry median 23 670 € · above 23% 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: 991 € · +1.1% vs Q2 2026 · industry median 1 201 € · above 36% 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: 1 816 € · +0.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	3 910	1 816	991	1
Q2 2026	3 795	1 809	980	1
Q1 2026	2 645	1 495	974	1
Q4 2025	4 140	1 607	996	1
Q3 2025	4 485	1 959	1 166	1
Q2 2025	5 175	1 946	996	1
Q1 2025	3 105	1 197	888	1
Q4 2024	3 335	1 535	1 066	1
Q3 2024	5 240	1 301	380	1
Q2 2024	645	217	134	1
Q1 2024	—	136	151	1
Q4 2023	4 140	1 994	1 556	1
Q3 2023	5 470	2 345	1 556	1
Q2 2023	5 891	2 294	1 556	1
Q1 2023	2 600	1 504	1 262	1
Q4 2022	4 700	2 215	1 556	1
Q3 2022	4 325	1 756	1 262	1
Q2 2022	5 150	1 440	1 083	1
Q1 2022	1 907	760	676	1

Labour taxes per employee per month

330 €

Turnover per employee in the quarter

3 910 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 15 985 € · +56.0% vs 2024 · industry median 16 963 € · above 49% 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, € 2025: -404 € · −271.9% vs 2024 · industry median 0 € · above 28% 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: -2.5 % · −4.8 pp vs the year before · industry median 1.3 % · above 29% 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, € 2025: 16 520 € · −4.4% vs 2024

Equity, € 2025: 15 078 € · −2.6% 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	15 985	-404	12 010	16 520	15 078	1
2024	10 250	235	7 041	17 279	15 482	1
2023	17 601	-233	13 290	15 436	15 247	1
2022	15 673	-3 133	12 547	17 045	15 480	1
2021	4 737	688	2 699	19 888	18 613	1
2020	2 765	-1 674	1 860	18 018	17 925	1
2019	4 652	-8 232	9 168	20 814	19 601	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	3
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	6
2012	—	—	—	—	—	7
2011	—	—	—	—	—	7
2010	—	—	—	—	—	6
2009	—	—	—	—	—	6
2008	—	—	—	—	—	8
2007	—	—	—	—	—	7
2006	—	—	—	—	—	8
2005	—	—	—	—	—	8
2004	—	—	—	—	—	9
2003	—	—	—	—	—	10
2001	—	—	—	—	—	13
2000	—	—	—	—	—	11
1999	—	—	—	—	—	14
1998	—	—	—	—	—	21
1997	—	—	—	—	—	33

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

-2.5 %

Net profit / revenue

Return on equity (ROE)

-2.7 %

Net profit / equity

Return on assets (ROA)

-2.4 %

Net profit / assets

Equity ratio

91.3 %

Equity / assets

Debt ratio

8.7 %

Liabilities / assets

Current ratio

11.42

Current assets / current liabilities

Revenue per employee

15 985 €

Revenue / average full-time employees

Labour cost per employee per month

1 001 €

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	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	17 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	1 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	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Oct 2020	Company’s own	e-Äriregister

Board

Mart Miglai
Board member · since 23 Oct 1997

Right of representation

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

Owners

Mart Miglai
Natural person · 2 500 €

100%

Beneficial owners

Mart Miglai
Direct ownership · since 23 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

47821Retail sale of motor vehicle parts and accessories Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30007324 / 16 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30007324 / 15 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30007324 / 14 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 30007324 / 13 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30007324 / 12 8 May 2017	Amendment entry		In force 8 May 2017	PDF
Ä 30007324 / M6 24 Apr 2017	Ruling to eliminate deficiencies	4 May 2017	Deficiencies eliminated 3 May 2017	PDF
Ä 30007324 / 11 8 Feb 2012	Amendment entry		In force 8 Feb 2012	PDF
Ä 30007324 / M5 1 Dec 2011	Ruling to eliminate deficiencies		In force 1 Dec 2011	PDF
Ä 7324 / 10 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF
Ä 7324 / 9 12 Sep 2008	Amendment entry		In force 12 Sep 2008	PDF
Ä 7324 / 8 6 Oct 2005	Amendment entry		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 28 Oct 2026. Open at the source ↗ · Report an error in the data