osaühing OPTIUM GRUPP

Active Registry code 10301843 OÜ Tartu linn Registered 31 Oct 1997

osaühing OPTIUM GRUPP is a OÜ based in Tartu linn, registry code 10301843, status: active. Main activity: Retail sale of optical equipment. According to EMTA, turnover for Q3 2026 was €253 826 with 33 employees.

Turnover

253 826 €

↑ 2.4% vs Q2 2026

State taxes

27 188 €

↓ 64.8% vs Q2 2026

Labour taxes

15 722 €

↓ 74.8% vs Q2 2026

Employees

+1 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 253 826 €

above 86% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 476 €

above 15% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 973 832 €

above 93% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -6.0 %

above 23% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 253 826 € · +2.4% vs Q2 2026 · industry median 23 652 € · 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.

Labour taxes per employee, € Q3 2026: 476 € · −75.6% vs Q2 2026 · industry median 1 201 € · above 15% 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: 33 · +3.1% vs Q2 2026

State taxes, € Q3 2026: 27 188 € · −64.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	253 826	27 188	15 722	33
Q2 2026	247 897	77 224	62 365	32
Q1 2026	285 976	60 822	47 938	36
Q4 2025	298 541	74 962	63 960	34
Q3 2025	253 521	60 267	40 075	37
Q2 2025	288 402	47 422	45 051	35
Q1 2025	255 415	74 748	63 595	35
Q4 2024	279 314	55 329	40 457	34
Q3 2024	278 412	67 825	54 009	35
Q2 2024	303 313	65 972	53 509	36
Q1 2024	293 166	58 679	46 929	38
Q4 2023	330 555	62 135	48 561	36
Q3 2023	261 345	55 937	43 953	35
Q2 2023	276 136	53 337	41 742	33
Q1 2023	231 633	50 332	41 181	32
Q4 2022	238 955	46 941	37 611	32
Q3 2022	214 048	54 646	44 518	33
Q2 2022	263 817	42 846	30 369	34
Q1 2022	216 973	40 357	32 845	34

Labour taxes per employee per month

159 €

Turnover per employee in the quarter

7 692 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 973 832 € · −6.5% vs 2024 · industry median 16 974 € · above 93% 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: -58 165 € · −28.5% vs 2024 · industry median 0 € · above 2% 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: -6.0 % · −1.6 pp vs the year before · industry median 1.3 % · 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.

Assets, € thousand 2025: 423 265 € · −0.9% vs 2024

Equity, € 2025: -62 264 € · −1 419.0% vs 2024

Employees 2025: 21 · −12.5% vs 2024 · industry median 2 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	973 832	-58 165	547 812	423 265	-62 264	21
2024	1 041 914	-45 250	573 472	426 946	-4 099	24
2023	986 060	20 148	488 729	407 637	41 151	22
2022	806 642	-4 140	402 257	339 169	21 003	22
2021	727 184	-30 206	365 820	330 081	25 143	22
2020	520 354	-9 325	263 198	293 852	55 349	18
2019	576 103	32 350	253 053	251 767	64 674	18
2018	—	—	—	—	—	15
2017	—	—	—	—	—	16
2016	—	—	—	—	—	13
2015	—	—	—	—	—	14
2014	—	—	—	—	—	15
2013	—	—	—	—	—	14
2012	—	—	—	—	—	10
2011	—	—	—	—	—	14
2010	—	—	—	—	—	14
2009	—	—	—	—	—	0
2008	—	—	—	—	—	21
2007	—	—	—	—	—	21
2006	—	—	—	—	—	20
2005	—	—	—	—	—	14
2004	—	—	—	—	—	13
2003	—	—	—	—	—	13
2002	—	—	—	—	—	11
2001	—	—	—	—	—	11
2000	—	—	—	—	—	11
1999	—	—	—	—	—	8
1998	—	—	—	—	—	8

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

-6.0 %

Net profit / revenue

Return on assets (ROA)

-13.7 %

Net profit / assets

Equity ratio

-14.7 %

Equity / assets

Debt ratio

114.7 %

Liabilities / assets

Current ratio

0.85

Current assets / current liabilities

Revenue per employee

46 373 €

Revenue / average full-time employees

Labour cost per employee per month

2 174 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	2 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	8 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	3 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	4 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	26 Jun 2020	Company’s own	e-Äriregister

Board

Andrus Liba
Board member · since 3 Mar 2014

Right of representation

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

Owners

osaühing ARIOL TRADING
Legal person · 10010554 · 8 000 €

100%

Beneficial owners

Andrus Liba
Direct ownership · since 29 Oct 2018

Founders and other persons

Andrei Muhhin
Founder · 10 000 € · 31 Oct 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

47781Retail sale of optical equipment Main

Rulings 15

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20009574 / M6 6 Jul 2024	Warning of a fine: annual report not filed	5 Aug 2024	Deficiencies eliminated 9 Jul 2024	PDF
Ä 20009574 / 14 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20009574 / 13 5 Dec 2018	Amendment entry		In force 5 Dec 2018	PDF
Ä 20009574 / 12 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20009574 / 11 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 20009574 / 10 15 Dec 2017	Amendment entry		In force 15 Dec 2017	PDF
Ä 20009574 / 9 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20009574 / 8 3 Mar 2014	Amendment entry		In force 3 Mar 2014	PDF
Ä 20009574 / M5 25 Feb 2014	Ruling to eliminate deficiencies	27 Mar 2014	Deficiencies eliminated 3 Mar 2014	PDF
Ä 20009574 / 7 3 Apr 2012	Amendment entry		In force 3 Apr 2012	PDF
Ä 20009574 / M4 20 Feb 2012	Ruling to eliminate deficiencies		In force 20 Feb 2012	PDF
Ä 20009574 / M3 5 Jan 2012	Ruling to eliminate deficiencies		In force 5 Jan 2012	PDF
Ä 9574 / 6 28 Dec 2008	Deletion of activities from the registry card		In force 28 Dec 2008	PDF
Ä 9574 / M2 29 Jan 2007	Warning of compulsory dissolution: insufficient net assets	30 Jun 2007	Deficiencies eliminated 27 Jun 2007	PDF
Ä 9574 / 5 24 Dec 2002	Unpublished amendment entry		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing OPTIUM GRUPP

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 15