Osaühing Enberg T.E.

Active Registry code 10467087 OÜ Viljandi linn Registered 2 Jul 1998

Osaühing Enberg T.E. is a OÜ based in Viljandi linn, registry code 10467087, status: active. Main activity: Retail sale of hand tools and general hardware. According to EMTA, turnover for Q3 2026 was €41 580 with 3 employees.

Turnover

41 580 €

↓ 33.8% vs Q2 2026

State taxes

1 382 €

↑ 4.0% vs Q2 2026

Labour taxes

3 206 €

↓ 0.2% 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 41 580 €

above 61% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 069 €

above 40% of companies

industry median 1 201 € · companies in the industry: 4 664
Revenue · 2025 185 160 €

above 81% of companies

industry median 16 960 € · companies in the industry: 13 502
Net profit margin · 2025 4.1 %

above 63% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 41 580 € · −33.8% vs Q2 2026 · industry median 23 652 € · above 61% 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: 1 069 € · −0.2% vs Q2 2026 · industry median 1 201 € · above 40% 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: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 382 € · +4.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	41 580	1 382	3 206	3
Q2 2026	62 823	1 329	3 212	3
Q1 2026	37 942	—	3 344	3
Q4 2025	44 398	—	3 894	3
Q3 2025	50 882	5 765	3 894	3
Q2 2025	50 873	5 808	3 894	3
Q1 2025	45 494	5 050	3 837	3
Q4 2024	54 534	5 907	3 722	3
Q3 2024	52 170	—	3 722	3
Q2 2024	83 356	5 828	3 722	3
Q1 2024	58 364	3 776	2 576	3
Q4 2023	65 733	4 232	2 607	3
Q3 2023	67 715	4 538	2 607	3
Q2 2023	68 704	3 161	2 327	3
Q1 2023	83 633	—	2 399	3
Q4 2022	65 302	3 580	2 504	3
Q3 2022	60 752	2 496	1 228	3
Q2 2022	54 530	4 791	3 593	3
Q1 2022	42 881	4 966	4 405	4

Labour taxes per employee per month

356 €

Turnover per employee in the quarter

13 860 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 185 160 € · −24.0% vs 2024 · industry median 16 960 € · above 81% 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: 7 647 € · +191.0% vs 2024 · industry median 0 € · above 83% 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: 4.1 % · +3.1 pp vs the year before · industry median 1.3 % · above 63% 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: 113 134 € · −6.7% vs 2024

Equity, € 2025: 28 814 € · +36.1% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% 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	185 160	7 647	41 118	113 134	28 814	2
2024	243 746	2 628	39 801	121 262	21 167	2
2023	260 206	3 382	29 600	98 521	18 539	2
2022	233 654	-12 844	29 183	94 707	15 157	3
2021	202 932	-6 618	49 989	89 509	28 001	3
2020	232 714	-504	50 625	102 285	34 619	4
2019	201 498	896	43 025	101 990	35 123	4
2018	—	—	—	—	—	4
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	7
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	6
2011	—	—	—	—	—	5
2010	—	—	—	—	—	6
2009	—	—	—	—	—	0
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4

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

4.1 %

Net profit / revenue

Return on equity (ROE)

26.5 %

Net profit / equity

Return on assets (ROA)

6.8 %

Net profit / assets

Equity ratio

25.5 %

Equity / assets

Debt ratio

74.5 %

Liabilities / assets

Current ratio

2.56

Current assets / current liabilities

Revenue per employee

92 580 €

Revenue / average full-time employees

Labour cost per employee per month

1 713 €

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	26 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	19 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	22 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	19 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	1 Jul 2020	Company’s own	e-Äriregister

Board

Aivar Kommisaar
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

Aivar Kommisaar
Natural person · 1 598 €

50%
Ivar Kommisaar
Natural person · 1 598 €

50%

Owner in

osaühing ENKE Õlikaubandus
50%

Beneficial owners

Aivar Kommisaar
Direct ownership · since 16 Oct 2018
Ivar Kommisaar
Direct ownership · since 16 Oct 2018

Founders and other persons

Tiit Ennok
Founder · 10 000 € · 2 Jul 1998

shared board members, owners or beneficial owners

Activities (EMTAK)

47521Retail sale of hand tools and general hardware Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20032792 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20032792 / 6 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20032792 / 5 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 20032792 / 4 3 Jan 2012	Amendment entry	In force 3 Jan 2012	PDF
Ä 32792 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 5 Dec 2008	PDF
Ä 32792 / M1 17 Mar 2008	Refund of the state fee	In force 17 Mar 2008	PDF
Ä 32792 / 2 10 Mar 2008	Amendment entry	In force 10 Mar 2008	PDF
Ä 9633 / 4 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF
Ä 32792 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing Enberg T.E.

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

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9