ForGarden OÜ

Active Registry code 11294175 OÜ Pärnu linn Registered 26 Sep 2006

ForGarden OÜ is a OÜ based in Pärnu linn, registry code 11294175, status: active. Main activity: Non-specialised wholesale trade. According to EMTA, turnover for Q3 2026 was €979 120 with 4 employees.

Turnover

979 120 €

↓ 40.5% vs Q2 2026

State taxes

242 099 €

↓ 21.8% vs Q2 2026

Labour taxes

25 093 €

↑ 1.3% 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 979 120 €

above 87% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 6 273 €

above 91% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 2.8 mn €

above 91% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 7.7 %

above 68% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 979 120 € · −40.5% vs Q2 2026 · industry median 60 065 € · above 87% 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: 6 273 € · +1.3% vs Q2 2026 · industry median 2 104 € · above 91% 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: 4 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 242 099 € · −21.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	979 120	242 099	25 093	4
Q2 2026	1 645 081	309 732	24 765	4
Q1 2026	786 160	108 383	19 169	4
Q4 2025	368 179	72 191	21 380	4
Q3 2025	1 121 326	257 288	24 825	4
Q2 2025	1 618 003	265 583	27 302	4
Q1 2025	920 970	117 007	17 742	4
Q4 2024	771 587	147 561	20 179	3
Q3 2024	731 696	127 610	20 569	4
Q2 2024	1 360 682	245 695	19 163	4
Q1 2024	451 659	59 972	15 343	2
Q4 2023	418 732	72 525	16 773	4
Q3 2023	462 146	75 612	18 591	4
Q2 2023	1 166 333	201 523	22 662	4
Q1 2023	1 119 408	188 767	20 983	5
Q4 2022	1 125 281	220 282	21 080	4
Q3 2022	1 002 053	223 298	25 839	4
Q2 2022	1 444 478	260 108	20 876	6
Q1 2022	585 387	88 321	12 751	6

Labour taxes per employee per month

2 091 €

Turnover per employee in the quarter

244 780 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 2 821 956 € · +31.1% vs 2024 · industry median 63 691 € · above 91% 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, € thousand 2025: 217 950 € · +82.1% vs 2024 · industry median 127 € · above 93% 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: 7.7 % · +2.2 pp vs the year before · industry median 2.7 % · above 68% 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: 1 529 431 € · +11.9% vs 2024

Equity, € thousand 2025: 1 125 001 € · +1.6% vs 2024

Employees 2025: 7 · +16.7% vs 2024 · industry median 2 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	2 821 956	217 950	219 923	1 529 431	1 125 001	7
2024	2 152 529	119 664	190 315	1 366 531	1 107 051	6
2023	2 210 177	200 016	175 265	1 431 986	1 288 302	5
2022	4 176 817	411 376	219 905	2 491 662	1 088 286	5
2021	2 215 838	155 402	163 484	910 357	744 110	5
2020	1 964 629	174 187	155 660	857 466	824 960	5
2019	1 395 016	67 971	148 031	743 584	686 773	5
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	1
2008	—	—	—	—	—	2
2007	—	—	—	—	—	1

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

7.7 %

Net profit / revenue

Return on equity (ROE)

19.4 %

Net profit / equity

Return on assets (ROA)

14.3 %

Net profit / assets

Equity ratio

73.6 %

Equity / assets

Debt ratio

26.4 %

Liabilities / assets

Current ratio

3.78

Current assets / current liabilities

Revenue per employee

403 137 €

Revenue / average full-time employees

Labour cost per employee per month

2 618 €

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	22 May 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 May 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	23 May 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	31 Jul 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	9 May 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	6 May 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	17 Mar 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
2	6 500 000 EEK	AS SEB Pank	1 Apr 2008 – in force
1	1 000 000 EEK	Aktsiaselts SEB Eesti Ühispank	17 Jan 2008 – in force

Board

Üllar-Johannes Kõiv
Board member · since 26 Sep 2006
Kaja Kreisman
Board member · since 3 Apr 2020
Viljar Kõiv
Board member · since 3 Apr 2020

Right of representation

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

Owners

osaühing REGINETT
Legal person · 10063622 · 16 000 €

22.22%
ForGarden OÜ
Legal person · 11294175 · 8 000 €

11.11%
Üllar-Johannes Kõiv
Natural person · 8 000 €

11.11%
Osaühing Paka Mets
Legal person · 10431876 · 8 000 €

11.11%
Osaühing Viljandi Nurme
Legal person · 10120068 · 8 000 €

11.11%
OÜ Mehka Eesti
Legal person · 12777774 · 8 000 €

11.11%
Steven-VV OÜ
Legal person · 10264510 · 8 000 €

11.11%
Kaja Kreisman
Natural person · 4 000 €

5.56%
Osaühing Saestuudio
Legal person · 16337999 · 4 000 €

5.56%

Owner in

ForGarden OÜ
11.11%

Beneficial owners

Kaja Kreisman
Member of a senior management body (management or supervisory board) · since 6 Apr 2020
Viljar Kõiv
Member of a senior management body (management or supervisory board) · since 6 Apr 2020
Üllar-Johannes Kõiv
Member of a senior management body (management or supervisory board) · since 18 Oct 2018

Founders and other persons

Heikki Tulev
Founder · 10 000 € · 18 Sep 2006
Kaja Kreisman
Founder · 10 000 € · 18 Sep 2006
Üllar-Johannes Kõiv
Founder · 10 000 € · 18 Sep 2006
aktsiaselts MEHKA
Founder · 10 000 € · 18 Sep 2006
Osaühing Paka Mets
Founder · 10 000 € · 18 Sep 2006
osaühing REGINETT
Founder · 10 000 € · 18 Sep 2006
Osaühing Viljandi Nurme
Founder · 10 000 € · 18 Sep 2006
OÜ Soans Capital
Founder · 10 000 € · 18 Sep 2006

shared board members, owners or beneficial owners

Activities (EMTAK)

46901Non-specialised wholesale trade Main

Rulings 18

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30032169 / 12 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 30032169 / 11 19 Oct 2020	Amendment entry		In force 19 Oct 2020	PDF
Ä 30032169 / 10 3 Apr 2020	Amendment entry		In force 3 Apr 2020	PDF
Ä 30032169 / M4 31 Mar 2020	Ruling to eliminate deficiencies	30 Apr 2020	Deficiencies eliminated 3 Apr 2020	PDF
Ä 30032169 / 9 12 Nov 2019	Amendment entry		In force 12 Nov 2019	PDF
Ä 30032169 / 8 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30032169 / 7 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 30032169 / 6 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30032169 / 5 30 Dec 2011	Amendment entry		In force 30 Dec 2011	PDF
Ä 30032169 / M3 22 Dec 2011	Ruling to eliminate deficiencies	23 Jan 2012	In force 22 Dec 2011	PDF
Ä 30032169 / 4 17 May 2010	Amendment entry		In force 17 May 2010	PDF
Ä 30032169 / M2 22 Feb 2010	Ruling to be served		In force 22 Feb 2010	PDF
Ä 32169 / 3 6 May 2009	Amendment entry		In force 6 May 2009	PDF
Ä 32169 / M1 9 Mar 2009	Ruling to eliminate deficiencies (to be served)		In force 8 Apr 2009	PDF
Ä 32169 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
K 34858 / 2 1 Apr 2008	Commercial pledge entered		In force 1 Apr 2008	PDF
K 34858 17 Jan 2008	Commercial pledge entered		In force 17 Jan 2008	PDF
Ä 32169 26 Sep 2006	First entry		In force 26 Sep 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

ForGarden OÜ

Position in the industry Wholesale trade · EMTAK 46

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 18