TOOL & TOOL osaühing
Active Registry code 10789017
OÜ Tallinn Registered 14 Aug 2001
TOOL & TOOL osaühing is a OÜ based in Tallinn, registry code 10789017, status: active. Main activity: Retail sale of goods n.e.c.. According to EMTA, turnover for Q3 2026 was €851 339 with 6 employees.
Turnover
851 339 €
↑ 75.1% vs Q2 2026
State taxes
117 696 €
↑ 39.8% vs Q2 2026
Labour taxes
14 859 €
↓ 2.1% vs Q2 2026
Employees
6
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 851 339 €above 94% of companiesindustry median 23 652 € · companies in the industry: 7 652
- Labour taxes per employee 2 477 €above 83% of companiesindustry median 1 201 € · companies in the industry: 4 664
- Revenue · 2025 1.7 mn €above 98% of companiesindustry median 16 960 € · companies in the industry: 13 502
- Net profit margin · 2025 13.4 %above 79% of companiesindustry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 851 339 | 117 696 | 14 859 | 6 |
| Q2 2026 | 486 217 | 84 160 | 15 170 | 6 |
| Q1 2026 | 679 526 | 120 104 | 16 370 | 7 |
| Q4 2025 | 645 827 | 91 873 | 17 362 | 7 |
| Q3 2025 | 421 312 | 65 815 | 14 176 | 7 |
| Q2 2025 | 668 471 | 90 996 | 15 191 | 7 |
| Q1 2025 | 717 344 | 108 318 | 17 297 | 7 |
| Q4 2024 | 496 784 | 70 920 | 13 504 | 6 |
| Q3 2024 | 519 063 | 38 542 | 10 499 | 6 |
| Q2 2024 | 362 012 | 47 334 | 9 916 | 4 |
| Q1 2024 | 407 670 | 65 121 | 12 135 | 4 |
| Q4 2023 | 416 692 | 59 703 | 9 149 | 4 |
| Q3 2023 | 900 995 | 107 258 | 11 052 | 4 |
| Q2 2023 | 726 348 | 63 645 | 11 545 | 4 |
| Q1 2023 | 479 935 | 58 565 | 13 218 | 4 |
| Q4 2022 | 460 949 | 55 285 | 10 071 | 5 |
| Q3 2022 | 361 405 | 48 898 | 9 958 | 5 |
| Q2 2022 | 589 103 | 75 659 | 9 170 | 5 |
| Q1 2022 | 510 715 | 64 088 | 11 163 | 4 |
Labour taxes per employee per month
826 €
Turnover per employee in the quarter
141 890 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 1 698 431 | 226 828 | 144 537 | 1 445 148 | 1 154 363 | 5 |
| 2024 | 1 391 219 | -11 225 | 113 545 | 1 267 295 | 945 619 | 4 |
| 2023 | 1 598 303 | 46 719 | 100 038 | 1 144 761 | 995 214 | 4 |
| 2022 | 1 590 769 | 437 054 | 96 379 | 1 188 650 | 987 945 | 4 |
| 2021 | 1 034 722 | -4 356 | 87 786 | 751 115 | 588 399 | 5 |
| 2020 | 893 743 | 57 994 | 79 253 | 726 886 | 635 037 | 5 |
| 2019 | 1 271 629 | 87 100 | 83 489 | 703 921 | 614 510 | 5 |
| 2018 | — | — | — | — | — | 5 |
| 2017 | — | — | — | — | — | 4 |
| 2016 | — | — | — | — | — | 4 |
| 2015 | — | — | — | — | — | 4 |
| 2014 | — | — | — | — | — | 4 |
| 2013 | — | — | — | — | — | 3 |
| 2012 | — | — | — | — | — | 2 |
| 2011 | — | — | — | — | — | 2 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 2 |
| 2007 | — | — | — | — | — | 4 |
| 2006 | — | — | — | — | — | 4 |
| 2005 | — | — | — | — | — | 3 |
| 2004 | — | — | — | — | — | 1 |
| 2003 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 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
13.4 %
Net profit / revenue
Return on equity (ROE)
19.6 %
Net profit / equity
Return on assets (ROA)
15.7 %
Net profit / assets
Equity ratio
79.9 %
Equity / assets
Debt ratio
20.1 %
Liabilities / assets
Current ratio
4.55
Current assets / current liabilities
Revenue per employee
339 686 €
Revenue / average full-time employees
Labour cost per employee per month
2 409 €
Labour costs / employees / 12 months (incl. employer taxes)
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 Jun 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 | 12 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 26 Aug 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 7 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 31 Oct 2020 | Company’s own | e-Äriregister |
Board
- Priit VärnoBoard member · since 18 Sep 2002
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Priit VärnoNatural person · 12 782 €
Beneficial owners
- Priit VärnoDirect ownership · since 6 Nov 2018
Founders and other persons
- OSAÜHING VOLBEKO CONSULTFounder · 40 000 € · 14 Aug 2001
Related companies
Activities (EMTAK)
- 47789Retail sale of goods n.e.c. Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10059522 / M3 6 Jul 2024 |
Warning of a fine: annual report not filed | 5 Aug 2024 | Deficiencies eliminated 9 Jul 2024 |
|
| Ä 10059522 / 14 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10059522 / 13 7 Jul 2021 |
Amendment entry | In force 7 Jul 2021 |
||
| Ä 10059522 / 12 1 Oct 2020 |
Amendment under Commercial Code § 525 (2) | In force 1 Oct 2020 |
||
| Ä 10059522 / 11 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10059522 / 10 8 Nov 2017 |
Amendment entry | In force 8 Nov 2017 |
||
| Ä 10059522 / 9 22 Jun 2015 |
Amendment under Commercial Code § 525 (2) | In force 22 Jun 2015 |
||
| Ä 10059522 / 8 31 Mar 2014 |
Amendment entry | In force 31 Mar 2014 |
||
| Ä 10059522 / M2 25 Mar 2014 |
Ruling to eliminate deficiencies | 24 Apr 2014 | Deficiencies eliminated 25 Mar 2014 |
|
| Ä 59522 / 7 3 Dec 2008 |
Deletion of activities from the registry card | In force 30 Dec 2008 |
||
| Ä 59522 / 6 17 Oct 2007 |
Amendment entry | In force 17 Oct 2007 |
||
| Ä 59522 / 5 3 Jul 2007 |
Amendment entry | In force 3 Jul 2007 |
||
| Ä 59522 / 4 18 Sep 2002 |
Published amendment entry | In force | ||
| Ä 59522 / M1 5 Sep 2002 |
Ruling to eliminate deficiencies (to be served) | 5 Oct 2002 | In force | |
| Ä 59522 / 3 3 May 2002 |
Unpublished amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data