osaühing Gvander

Active Registry code 10969446 OÜ Vändra alev Registered 3 Dec 2003

osaühing Gvander is a OÜ based in Vändra alev, registry code 10969446, status: active. Main activity: Retail sale of pharmaceutical products. According to EMTA, turnover for Q3 2026 was €188 298 with 7 employees.

Turnover

188 298 €

↓ 13.0% vs Q2 2026

State taxes

13 170 €

↑ 0.3% vs Q2 2026

Labour taxes

10 533 €

↑ 4.5% 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 188 298 €

above 84% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 505 €

above 63% of companies

industry median 1 201 € · companies in the industry: 4 664
Revenue · 2025 808 102 €

above 92% of companies

industry median 16 960 € · companies in the industry: 13 502
Net profit margin · 2025 1.5 %

above 51% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 188 298 € · −13.0% vs Q2 2026 · industry median 23 652 € · above 84% 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: 1 505 € · +4.5% vs Q2 2026 · industry median 1 201 € · 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.

Employees Q3 2026: 7 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 13 170 € · +0.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	188 298	13 170	10 533	7
Q2 2026	216 407	13 132	10 075	7
Q1 2026	199 161	13 657	10 505	6
Q4 2025	217 602	15 708	10 565	6
Q3 2025	188 820	13 406	10 591	6
Q2 2025	204 907	13 577	9 971	6
Q1 2025	192 063	12 613	10 091	6
Q4 2024	202 882	11 493	8 346	5
Q3 2024	199 642	11 442	8 508	6
Q2 2024	194 933	10 128	7 663	6
Q1 2024	201 924	11 054	7 754	6
Q4 2023	195 150	9 928	6 851	6
Q3 2023	171 687	8 453	6 331	6
Q2 2023	166 884	7 962	6 302	6
Q1 2023	170 264	8 608	6 328	6
Q4 2022	138 895	6 643	5 952	6
Q3 2022	97 996	7 080	5 771	5
Q2 2022	120 591	7 062	6 118	6
Q1 2022	103 796	8 101	6 167	6

Labour taxes per employee per month

502 €

Turnover per employee in the quarter

26 900 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 808 102 € · +1.7% vs 2024 · industry median 16 960 € · above 92% 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: 12 005 € · −42.9% vs 2024 · industry median 0 € · 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.

Net profit margin, % 2025: 1.5 % · −1.2 pp vs the year before · industry median 1.3 % · above 51% 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: 269 678 € · +6.4% vs 2024

Equity, € thousand 2025: 153 147 € · +8.5% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 2 · above 80% 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	808 102	12 005	102 074	269 678	153 147	4
2024	794 746	21 016	90 177	253 425	141 142	4
2023	712 173	28 712	73 309	230 080	120 126	4
2022	499 307	-692	65 949	198 983	91 414	4
2021	602 334	16 273	63 209	145 282	92 105	3
2020	616 135	13 584	65 623	155 186	75 832	4
2019	566 980	6 914	65 483	144 692	62 248	4
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3

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

1.5 %

Net profit / revenue

Return on equity (ROE)

7.8 %

Net profit / equity

Return on assets (ROA)

4.5 %

Net profit / assets

Equity ratio

56.8 %

Equity / assets

Debt ratio

43.2 %

Liabilities / assets

Current ratio

2.27

Current assets / current liabilities

Revenue per employee

202 026 €

Revenue / average full-time employees

Labour cost per employee per month

2 127 €

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	17 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	13 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	13 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	21 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	11 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Apr 2020	Company’s own	e-Äriregister

Board

Ester Sults
Board member · since 18 Feb 2004
Merike Nummert
Board member · since 18 Feb 2004

Right of representation

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

Owners

Merike Nummert
Natural person · 1 435 €

51%
Sirje Urm
Natural person · 819 €

29.10%
Ester Sults
Natural person · 560 €

19.90%

Beneficial owners

Ester Sults
Direct ownership · since 8 Oct 2018
Merike Nummert
Direct ownership · since 8 Oct 2018
Sirje Urm
Direct ownership · since 8 Oct 2018

Founders and other persons

Osaühing Riverde
Founder · 40 200 € · 3 Dec 2003

shared board members, owners or beneficial owners

Activities (EMTAK)

47731Retail sale of pharmaceutical products Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30018817 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 30018817 / 8 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30018817 / 7 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 30018817 / 6 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30018817 / 5 7 Dec 2011	Amendment entry		In force 7 Dec 2011	PDF
Ä 30018817 / 4 16 Jun 2010	Deletion of activities from the registry card		In force 16 Jun 2010	PDF
Ä 18817 / 3 28 Oct 2009	Amendment under Commercial Code § 525 (2)		In force 28 Oct 2009	PDF
Ä 18817 / M2 4 Mar 2004	Refund of the state fee		In force	PDF
Ä 18817 / 2 17 Feb 2004	Amendment entry		In force	PDF
Ä 18817 / M1 15 Dec 2003	Ruling to eliminate deficiencies (to be served)	15 Feb 2004	In force	PDF
Ä 18817 3 Dec 2003	First entry		In force	PDF

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

osaühing Gvander

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 11