ELBEST KAUBANDUS OÜ

Active Registry code 10412264 OÜ Tallinn Registered 23 Mar 1998

ELBEST KAUBANDUS OÜ is a OÜ based in Tallinn, registry code 10412264, status: active. Main activity: Wholesale of household, office and shop furniture, carpets and lighting equipment. According to EMTA, turnover for Q3 2026 was €316 586 with 5 employees.

Turnover

316 586 €

↑ 27.5% vs Q2 2026

State taxes

51 609 €

↑ 3.8% vs Q2 2026

Labour taxes

27 244 €

↑ 28.0% vs Q2 2026

Employees

±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 316 586 €

above 75% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 5 449 €

above 88% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 1.1 mn €

above 83% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 -0.1 %

above 30% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 316 586 € · +27.5% vs Q2 2026 · industry median 60 065 € · above 75% 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: 5 449 € · +28.0% vs Q2 2026 · industry median 2 104 € · above 88% 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.

Employees Q3 2026: 5 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 51 609 € · +3.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	316 586	51 609	27 244	5
Q2 2026	248 297	49 726	21 288	5
Q1 2026	338 894	64 263	25 335	5
Q4 2025	328 051	68 726	30 920	5
Q3 2025	368 529	71 420	34 950	5
Q2 2025	496 189	79 462	29 450	5
Q1 2025	257 558	31 786	14 305	5
Q4 2024	226 546	43 756	21 384	5
Q3 2024	236 022	48 806	26 298	5
Q2 2024	308 947	55 743	21 643	5
Q1 2024	296 830	50 354	20 357	5
Q4 2023	356 707	55 215	21 963	5
Q3 2023	439 925	73 330	28 462	5
Q2 2023	584 546	75 930	21 492	6
Q1 2023	271 046	45 613	19 966	5
Q4 2022	394 942	52 573	19 728	5
Q3 2022	363 002	54 856	20 197	5
Q2 2022	298 561	43 341	18 051	5
Q1 2022	348 510	54 581	21 462	5

Labour taxes per employee per month

1 816 €

Turnover per employee in the quarter

63 317 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 1 108 464 € · +46.7% vs 2024 · industry median 63 691 € · above 83% 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: -1 424 € · +96.7% vs 2024 · industry median 127 € · above 23% 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: -0.1 % · +5.5 pp vs the year before · industry median 2.7 % · above 30% 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, € thousand 2025: 259 489 € · +42.4% vs 2024

Equity, € 2025: 3 929 € · −26.6% vs 2024

Employees 2025: 5 · +25.0% vs 2024 · industry median 2 · above 75% 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	1 108 464	-1 424	264 800	259 489	3 929	5
2024	755 777	-42 840	190 781	182 180	5 354	4
2023	1 116 324	24 488	218 642	199 306	48 194	4
2022	921 891	5 473	178 029	155 826	23 266	4
2021	752 552	7 369	143 521	181 655	27 793	4
2020	645 769	-5 834	129 229	134 201	20 424	5
2019	797 952	-66 673	140 947	174 198	26 259	5
2018	—	—	—	—	—	4
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	5
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	0
2002	—	—	—	—	—	0
2001	—	—	—	—	—	0

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

-0.1 %

Net profit / revenue

Return on equity (ROE)

-36.2 %

Net profit / equity

Return on assets (ROA)

-0.5 %

Net profit / assets

Equity ratio

1.5 %

Equity / assets

Debt ratio

98.5 %

Liabilities / assets

Current ratio

0.74

Current assets / current liabilities

Revenue per employee

221 693 €

Revenue / average full-time employees

Labour cost per employee per month

4 413 €

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	4 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	29 Jun 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	8 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	8 Oct 2020	Company’s own	e-Äriregister

Board

Tarvo Puusepp
Board member · since 19 Nov 2004
Kati Rostfeldt
Board member · since 21 Jun 2016

Right of representation

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

Owners

Tarvo Puusepp
Natural person · 2 556 €

100%

Beneficial owners

Tarvo Puusepp
Direct ownership · since 4 Oct 2018

Founders and other persons

Paveta AU Osaühing
Audit firm · 16 Jun 2011

shared board members, owners or beneficial owners

Activities (EMTAK)

46471Wholesale of household, office and shop furniture, carpets and lighting equipment Main

Rulings 17

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10028332 / 16 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10028332 / 15 28 Apr 2021	Amendment under Commercial Code § 525 (2)		In force 28 Apr 2021	PDF
Ä 10028332 / 14 8 Feb 2021	Amendment entry		In force 8 Feb 2021	PDF
Ä 10028332 / 13 12 Oct 2018	Amendment entry		In force 12 Oct 2018	PDF
Ä 10028332 / 12 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10028332 / 11 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10028332 / 10 11 May 2017	Amendment entry		In force 11 May 2017	PDF
Ä 10028332 / 9 16 Sep 2016	Amendment entry		In force 16 Sep 2016	PDF
Ä 10028332 / 8 21 Jun 2016	Amendment entry		In force 21 Jun 2016	PDF
Ä 10028332 / 7 2 Jan 2012	Amendment entry		In force 2 Jan 2012	PDF
Ä 10028332 / M6 8 Dec 2011	Ruling to eliminate deficiencies	31 Jan 2012	Deficiencies eliminated 14 Dec 2011	PDF
Ä 10028332 / M5 11 Nov 2011	Ruling to eliminate deficiencies	5 Dec 2011	Deficiencies eliminated 14 Dec 2011	PDF
Ä 28332 / 6 3 Dec 2008	Deletion of activities from the registry card		In force 10 Dec 2008	PDF
Ä 28332 / 5 30 Jul 2008	Amendment entry		In force 30 Jul 2008	PDF
Ä 28332 / 4 24 Apr 2008	Amendment entry		In force 24 Apr 2008	PDF
Ä 28332 / M4 2 May 2006	Warning of deletion from the register: annual report not filed		Deficiencies eliminated 10 May 2006	PDF
Ä 28332 / 3 19 Nov 2004	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

ELBEST KAUBANDUS OÜ

Position in the industry Wholesale trade · EMTAK 46

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 17