Osaühing Frend Trade

Active Registry code 10682319 OÜ Tallinn Registered 25 Jul 2000
Compare

Osaühing Frend Trade is a OÜ based in Tallinn, registry code 10682319, status: active. Main activity: Wholesale of perfume and cosmetics. According to EMTA, turnover for Q3 2026 was €96 682 with 3 employees.

Turnover
96 682 €
↓ 32.9% vs Q2 2026
State taxes
15 225 €
↓ 28.0% vs Q2 2026
Labour taxes
5 727 €
↓ 2.9% vs Q2 2026
Employees
3
±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 96 682 €
    industry median 60 065 € · companies in the industry: 6 941
  • Labour taxes per employee 1 909 €
    industry median 2 104 € · companies in the industry: 4 194
  • Revenue · 2025 358 875 €
    industry median 63 691 € · companies in the industry: 10 038
  • Net profit margin · 2025 6.8 %
    industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 96 682 € · −32.9% vs Q2 2026 · industry median 60 065 € · above 58% of the industry
0100200300Q4 2023 Company: 226 747 € Industry median: 69 842 €Q4·23Q1 2024 Company: 271 563 € Industry median: 60 423 €Q2 2024 Company: 118 641 € Industry median: 66 207 €Q2·24Q3 2024 Company: 129 896 € Industry median: 63 101 €Q4 2024 Company: 147 218 € Industry median: 65 867 €Q4·24Q1 2025 Company: 93 414 € Industry median: 59 713 €Q2 2025 Company: 108 742 € Industry median: 61 800 €Q2·25Q3 2025 Company: 112 317 € Industry median: 59 911 €Q4 2025 Company: 148 728 € Industry median: 59 583 €Q4·25Q1 2026 Company: 166 256 € Industry median: 53 954 €Q2 2026 Company: 144 173 € Industry median: 61 600 €Q2·26Q3 2026 Company: 96 682 € Industry median: 60 065 €Q3·26050100150200Q4 2024 Company: 147 218 € Industry median: 65 867 €Q1 2025 Company: 93 414 € Industry median: 59 713 €Q1·25Q2 2025 Company: 108 742 € Industry median: 61 800 €Q3 2025 Company: 112 317 € Industry median: 59 911 €Q3·25Q4 2025 Company: 148 728 € Industry median: 59 583 €Q1 2026 Company: 166 256 € Industry median: 53 954 €Q1·26Q2 2026 Company: 144 173 € Industry median: 61 600 €Q3 2026 Company: 96 682 € Industry median: 60 065 €Q3·26
  • 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: 1 909 € · −2.9% vs Q2 2026 · industry median 2 104 € · above 47% of the industry
01 0002 0003 0004 000Q4 2023 Company: 3 033 € Industry median: 1 903 €Q4·23Q1 2024 Company: 2 960 € Industry median: 1 948 €Q2 2024 Company: 2 950 € Industry median: 1 960 €Q2·24Q3 2024 Company: 2 950 € Industry median: 2 029 €Q4 2024 Company: 2 950 € Industry median: 2 008 €Q4·24Q1 2025 Company: 2 831 € Industry median: 2 079 €Q2 2025 Company: 2 802 € Industry median: 2 091 €Q2·25Q3 2025 Company: 2 802 € Industry median: 2 158 €Q4 2025 Company: 2 802 € Industry median: 2 169 €Q4·25Q1 2026 Company: 1 888 € Industry median: 2 089 €Q2 2026 Company: 1 966 € Industry median: 2 068 €Q2·26Q3 2026 Company: 1 909 € Industry median: 2 104 €Q3·2601 0002 0003 000Q4 2024 Company: 2 950 € Industry median: 2 008 €Q1 2025 Company: 2 831 € Industry median: 2 079 €Q1·25Q2 2025 Company: 2 802 € Industry median: 2 091 €Q3 2025 Company: 2 802 € Industry median: 2 158 €Q3·25Q4 2025 Company: 2 802 € Industry median: 2 169 €Q1 2026 Company: 1 888 € Industry median: 2 089 €Q1·26Q2 2026 Company: 1 966 € Industry median: 2 068 €Q3 2026 Company: 1 909 € Industry median: 2 104 €Q3·26
  • 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: 3 · +0.0% vs Q2 2026
0123Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 3Q2 2026 Company: 3Q2·26Q3 2026 Company: 3Q3·260123Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·26
State taxes, € Q3 2026: 15 225 € · −28.0% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 22 140 €Q4·23Q1 2024 Company: 31 396 €Q2 2024 Company: 17 257 €Q2·24Q3 2024 Company: 13 023 €Q4 2024 Company: 15 314 €Q4·24Q1 2025 Company: 15 162 €Q2 2025 Company: 16 541 €Q2·25Q3 2025 Company: 12 522 €Q4 2025 Company: 21 551 €Q4·25Q1 2026 Company: 20 098 €Q2 2026 Company: 21 154 €Q2·26Q3 2026 Company: 15 225 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 15 314 €Q1 2025 Company: 15 162 €Q1·25Q2 2025 Company: 16 541 €Q3 2025 Company: 12 522 €Q3·25Q4 2025 Company: 21 551 €Q1 2026 Company: 20 098 €Q1·26Q2 2026 Company: 21 154 €Q3 2026 Company: 15 225 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 96 682 15 225 5 727 3
Q2 2026 144 173 21 154 5 898 3
Q1 2026 166 256 20 098 5 663 3
Q4 2025 148 728 21 551 5 603 2
Q3 2025 112 317 12 522 5 603 2
Q2 2025 108 742 16 541 5 603 2
Q1 2025 93 414 15 162 5 662 2
Q4 2024 147 218 15 314 5 900 2
Q3 2024 129 896 13 023 5 900 2
Q2 2024 118 641 17 257 5 900 2
Q1 2024 271 563 31 396 5 920 2
Q4 2023 226 747 22 140 6 065 2
Q3 2023 116 198 15 322 6 068 2
Q2 2023 202 421 19 285 7 957 2
Q1 2023 141 920 20 320 7 577 3
Q4 2022 221 794 23 301 6 657 3
Q3 2022 125 211 15 333 6 393 3
Q2 2022 148 244 14 909 6 657 3
Q1 2022 217 953 21 018 4 776 3
Labour taxes per employee per month
636 €
Turnover per employee in the quarter
32 227 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 358 875 € · −15.6% vs 2024 · industry median 63 691 € · above 70% of the industry
01002003004005002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 318 509 € Industry median: 78 948 €20192020 Company: 412 030 € Industry median: 67 913 €20202021 Company: 451 990 € Industry median: 71 656 €20212022 Company: 444 636 € Industry median: 75 397 €20222023 Company: 444 557 € Industry median: 63 715 €20232024 Company: 425 051 € Industry median: 60 216 €20242025 Company: 358 875 € Industry median: 63 691 €202501002003004005002018 Company: — Industry median: —2019 Company: 318 509 € Industry median: 78 948 €20192020 Company: 412 030 € Industry median: 67 913 €2021 Company: 451 990 € Industry median: 71 656 €20212022 Company: 444 636 € Industry median: 75 397 €2023 Company: 444 557 € Industry median: 63 715 €20232024 Company: 425 051 € Industry median: 60 216 €2025 Company: 358 875 € Industry median: 63 691 €2025
  • 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: 24 397 € · −35.8% vs 2024 · industry median 127 € · above 77% of the industry
010 00020 00030 00040 00050 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 13 817 € Industry median: 1 086 €20192020 Company: 20 884 € Industry median: 906 €20202021 Company: 42 745 € Industry median: 1 415 €20212022 Company: 8 836 € Industry median: 889 €20222023 Company: 41 174 € Industry median: 370 €20232024 Company: 38 027 € Industry median: 134 €20242025 Company: 24 397 € Industry median: 127 €2025010 00020 00030 00040 00050 0002018 Company: — Industry median: —2019 Company: 13 817 € Industry median: 1 086 €20192020 Company: 20 884 € Industry median: 906 €2021 Company: 42 745 € Industry median: 1 415 €20212022 Company: 8 836 € Industry median: 889 €2023 Company: 41 174 € Industry median: 370 €20232024 Company: 38 027 € Industry median: 134 €2025 Company: 24 397 € Industry median: 127 €2025
  • 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: 6.8 % · −2.1 pp vs the year before · industry median 2.7 % · above 66% of the industry
02468102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4.3 % Industry median: 3.7 %20192020 Company: 5.1 % Industry median: 4.2 %20202021 Company: 9.5 % Industry median: 4.9 %20212022 Company: 2.0 % Industry median: 4.2 %20222023 Company: 9.3 % Industry median: 3.5 %20232024 Company: 8.9 % Industry median: 2.9 %20242025 Company: 6.8 % Industry median: 2.7 %202502468102018 Company: — Industry median: —2019 Company: 4.3 % Industry median: 3.7 %20192020 Company: 5.1 % Industry median: 4.2 %2021 Company: 9.5 % Industry median: 4.9 %20212022 Company: 2.0 % Industry median: 4.2 %2023 Company: 9.3 % Industry median: 3.5 %20232024 Company: 8.9 % Industry median: 2.9 %2025 Company: 6.8 % Industry median: 2.7 %2025
  • 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: 275 609 € · +9.3% vs 2024
01002003002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 231 888 €20192020 Company: 186 475 €20202021 Company: 247 774 €20212022 Company: 256 025 €20222023 Company: 252 920 €20232024 Company: 252 085 €20242025 Company: 275 609 €202501002003002018 Company: —2019 Company: 231 888 €20192020 Company: 186 475 €2021 Company: 247 774 €20212022 Company: 256 025 €2023 Company: 252 920 €20232024 Company: 252 085 €2025 Company: 275 609 €2025
Equity, € thousand 2025: 198 921 € · +0.2% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 170 071 €20192020 Company: 167 727 €20202021 Company: 181 652 €20212022 Company: 170 671 €20222023 Company: 185 191 €20232024 Company: 198 524 €20242025 Company: 198 921 €20250501001502002018 Company: —2019 Company: 170 071 €20192020 Company: 167 727 €2021 Company: 181 652 €20212022 Company: 170 671 €2023 Company: 185 191 €20232024 Company: 198 524 €2025 Company: 198 921 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 45% of the industry
01232016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 220182019 Company: 2 Industry median: 220192020 Company: 2 Industry median: 220202021 Company: 2 Industry median: 220212022 Company: 3 Industry median: 220222023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 2202501232018 Company: 2 Industry median: 22019 Company: 2 Industry median: 220192020 Company: 2 Industry median: 22021 Company: 2 Industry median: 220212022 Company: 3 Industry median: 22023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 22025 Company: 2 Industry median: 22025
  • 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 358 875 24 397 52 183 275 609 198 921 2
2024 425 051 38 027 50 515 252 085 198 524 2
2023 444 557 41 174 57 219 252 920 185 191 2
2022 444 636 8 836 61 957 256 025 170 671 3
2021 451 990 42 745 33 460 247 774 181 652 2
2020 412 030 20 884 26 727 186 475 167 727 2
2019 318 509 13 817 26 372 231 888 170 071 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 4
2010 — — — — — 4
2009 — — — — — 4
2008 — — — — — 4
2007 — — — — — 4
2006 — — — — — 4
2005 — — — — — 4
2004 — — — — — 3
2003 — — — — — 3
2002 — — — — — 2
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
6.8 %
Net profit / revenue
Return on equity (ROE)
12.3 %
Net profit / equity
Return on assets (ROA)
8.9 %
Net profit / assets
Equity ratio
72.2 %
Equity / assets
Debt ratio
27.8 %
Liabilities / assets
Current ratio
3.59
Current assets / current liabilities
Revenue per employee
179 438 €
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 28 Aug 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Aug 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 13 Aug 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 12 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 2 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 7 Sep 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 31 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Mart Rosin
    Direct ownership · since 24 Sep 2019

Founders and other persons

  • Osaühing Deepak Grupp
    Founder · 40 000 € · 25 Jul 2000
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 46451Wholesale of perfume and cosmetics Main
  • 46151Activities of agents involved in the wholesale of furniture, household goods, hardware and ironmongery
  • 46181Activities of agents involved in the wholesale of other particular products
Rulings
Number, date Title Deadline State Document
Ä 10050501 / M5
4 Aug 2026
Warning of deletion from the register: annual report not filed 7 Nov 2026 Deficiencies eliminated
29 Aug 2026
PDF
Ä 10050501 / M4
27 Jul 2025
Warning of deletion from the register: annual report not filed 30 Oct 2025 Deficiencies eliminated
31 Aug 2025
PDF
Ä 10050501 / M3
6 Jul 2024
Warning of deletion from the register: annual report not filed 9 Oct 2024 Deficiencies eliminated
14 Aug 2024
PDF
Ä 10050501 / 12
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10050501 / 11
6 Oct 2020
Amendment entry In force
6 Oct 2020
PDF
Ä 10050501 / 10
10 Mar 2020
Amendment under Commercial Code § 525 (2) In force
10 Mar 2020
PDF
Ä 10050501 / 9
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10050501 / 8
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10050501 / 7
16 Sep 2016
Amendment entry In force
16 Sep 2016
PDF
Ä 10050501 / 6
25 Sep 2014
Amendment entry In force
25 Sep 2014
PDF
Ä 10050501 / M2
17 Sep 2014
Ruling to eliminate deficiencies 17 Oct 2014 Deficiencies eliminated
19 Sep 2014
PDF
Ä 10050501 / 5
18 Jan 2012
Amendment entry In force
18 Jan 2012
PDF
Ä 50501 / 4
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 50501 / 3
15 Oct 2007
Amendment entry In force
15 Oct 2007
PDF
Ä 50501 / M1
13 Sep 2007
Ruling to eliminate deficiencies (to be served) Deficiencies eliminated
15 Oct 2007
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data