Tactical Solution OÜ

Active Registry code 14046945 OÜ Viljandi linn Registered 11 May 2016
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Tactical Solution OÜ is a OÜ based in Viljandi linn, registry code 14046945, status: active. Main activity: Manufacture of prepared meals and dishes. According to EMTA, turnover for Q3 2026 was €312 018 with 5 employees.

Turnover
312 018 €
↑ 134.3% vs Q2 2026
State taxes
80 683 €
↑ 102.0% vs Q2 2026
Labour taxes
51 529 €
↑ 20.8% vs Q2 2026
Employees
5
−1 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Manufacture of food products · EMTAK 10

  • Turnover · Q3 2026 312 018 €
    industry median 45 078 € · companies in the industry: 614
  • Labour taxes per employee 10 306 €
    industry median 1 328 € · companies in the industry: 550
  • Revenue · 2024 3.9 mn €
    industry median 20 800 € · companies in the industry: 1 117
  • Net profit margin · 2024 0.1 %
    industry median 2.3 % · companies in the industry: 862

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 312 018 € · +134.3% vs Q2 2026 · industry median 45 078 € · above 75% of the industry
02 0004 0006 000Q4 2023 Company: 1 657 557 € Industry median: 54 156 €Q4·23Q1 2024 Company: 2 929 379 € Industry median: 49 728 €Q2 2024 Company: 449 971 € Industry median: 55 467 €Q2·24Q3 2024 Company: 158 052 € Industry median: 52 453 €Q4 2024 Company: 3 964 860 € Industry median: 55 699 €Q4·24Q1 2025 Company: 1 413 844 € Industry median: 45 267 €Q2 2025 Company: 5 245 755 € Industry median: 45 781 €Q2·25Q3 2025 Company: 5 064 923 € Industry median: 42 511 €Q4 2025 Company: 5 719 739 € Industry median: 43 779 €Q4·25Q1 2026 Company: 294 009 € Industry median: 42 208 €Q2 2026 Company: 133 171 € Industry median: 43 291 €Q2·26Q3 2026 Company: 312 018 € Industry median: 45 078 €Q3·2602 0004 0006 000Q4 2024 Company: 3 964 860 € Industry median: 55 699 €Q1 2025 Company: 1 413 844 € Industry median: 45 267 €Q1·25Q2 2025 Company: 5 245 755 € Industry median: 45 781 €Q3 2025 Company: 5 064 923 € Industry median: 42 511 €Q3·25Q4 2025 Company: 5 719 739 € Industry median: 43 779 €Q1 2026 Company: 294 009 € Industry median: 42 208 €Q1·26Q2 2026 Company: 133 171 € Industry median: 43 291 €Q3 2026 Company: 312 018 € Industry median: 45 078 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 10 306 € · +44.9% vs Q2 2026 · industry median 1 328 € · above 98% of the industry
02 5005 0007 50010 00012 500Q4 2023 Company: 3 329 € Industry median: 1 130 €Q4·23Q1 2024 Company: 5 191 € Industry median: 1 255 €Q2 2024 Company: 7 866 € Industry median: 1 151 €Q2·24Q3 2024 Company: 5 624 € Industry median: 1 235 €Q4 2024 Company: 3 374 € Industry median: 1 242 €Q4·24Q1 2025 Company: 1 114 € Industry median: 1 334 €Q2 2025 Company: 2 464 € Industry median: 1 237 €Q2·25Q3 2025 Company: 2 996 € Industry median: 1 349 €Q4 2025 Company: 6 925 € Industry median: 1 355 €Q4·25Q1 2026 Company: 10 840 € Industry median: 1 278 €Q2 2026 Company: 7 112 € Industry median: 1 313 €Q2·26Q3 2026 Company: 10 306 € Industry median: 1 328 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 3 374 € Industry median: 1 242 €Q1 2025 Company: 1 114 € Industry median: 1 334 €Q1·25Q2 2025 Company: 2 464 € Industry median: 1 237 €Q3 2025 Company: 2 996 € Industry median: 1 349 €Q3·25Q4 2025 Company: 6 925 € Industry median: 1 355 €Q1 2026 Company: 10 840 € Industry median: 1 278 €Q1·26Q2 2026 Company: 7 112 € Industry median: 1 313 €Q3 2026 Company: 10 306 € Industry median: 1 328 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · −16.7% vs Q2 2026
05101520Q4 2023 Company: 15Q4·23Q1 2024 Company: 11Q2 2024 Company: 5Q2·24Q3 2024 Company: 4Q4 2024 Company: 6Q4·24Q1 2025 Company: 18Q2 2025 Company: 18Q2·25Q3 2025 Company: 19Q4 2025 Company: 9Q4·25Q1 2026 Company: 6Q2 2026 Company: 6Q2·26Q3 2026 Company: 5Q3·2605101520Q4 2024 Company: 6Q1 2025 Company: 18Q1·25Q2 2025 Company: 18Q3 2025 Company: 19Q3·25Q4 2025 Company: 9Q1 2026 Company: 6Q1·26Q2 2026 Company: 6Q3 2026 Company: 5Q3·26
State taxes, € thousand Q3 2026: 80 683 € · +102.0% vs Q2 2026
0200400600800Q4 2023 Company: 65 701 €Q4·23Q1 2024 Company: 215 410 €Q2 2024 Company: 53 238 €Q2·24Q3 2024 Company: 20 984 €Q4 2024 Company: 441 527 €Q4·24Q1 2025 Company: 18 564 €Q2 2025 Company: 702 203 €Q2·25Q3 2025 Company: 639 594 €Q4 2025 Company: 755 166 €Q4·25Q1 2026 Company: 72 329 €Q2 2026 Company: 39 944 €Q2·26Q3 2026 Company: 80 683 €Q3·260200400600800Q4 2024 Company: 441 527 €Q1 2025 Company: 18 564 €Q1·25Q2 2025 Company: 702 203 €Q3 2025 Company: 639 594 €Q3·25Q4 2025 Company: 755 166 €Q1 2026 Company: 72 329 €Q1·26Q2 2026 Company: 39 944 €Q3 2026 Company: 80 683 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 312 018 80 683 51 529 5
Q2 2026 133 171 39 944 42 669 6
Q1 2026 294 009 72 329 65 037 6
Q4 2025 5 719 739 755 166 62 322 9
Q3 2025 5 064 923 639 594 56 932 19
Q2 2025 5 245 755 702 203 44 347 18
Q1 2025 1 413 844 18 564 20 055 18
Q4 2024 3 964 860 441 527 20 244 6
Q3 2024 158 052 20 984 22 496 4
Q2 2024 449 971 53 238 39 329 5
Q1 2024 2 929 379 215 410 57 104 11
Q4 2023 1 657 557 65 701 49 929 15
Q3 2023 1 435 069 74 259 61 758 27
Q2 2023 1 139 922 64 909 70 901 29
Q1 2023 1 863 897 163 932 80 233 35
Q4 2022 3 175 643 101 652 83 161 37
Q3 2022 2 413 695 88 571 94 276 38
Q2 2022 2 181 923 71 988 76 645 43
Q1 2022 830 390 63 762 63 925 33
Labour taxes per employee per month
3 435 €
Turnover per employee in the quarter
62 404 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2024: 3 947 620 € · −10.8% vs 2023 · industry median 20 800 € · above 92% of the industry
02 0004 0006 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 230 658 € Industry median: 30 835 €20192020 Company: 1 305 185 € Industry median: 25 866 €20202021 Company: 2 109 369 € Industry median: 28 435 €20212022 Company: 5 238 172 € Industry median: 27 294 €20222023 Company: 4 427 802 € Industry median: 25 558 €20232024 Company: 3 947 620 € Industry median: 20 800 €20242025 Company: — Industry median: 18 786 €202502 0004 0006 0002018 Company: — Industry median: —2019 Company: 230 658 € Industry median: 30 835 €20192020 Company: 1 305 185 € Industry median: 25 866 €2021 Company: 2 109 369 € Industry median: 28 435 €20212022 Company: 5 238 172 € Industry median: 27 294 €2023 Company: 4 427 802 € Industry median: 25 558 €20232024 Company: 3 947 620 € Industry median: 20 800 €2025 Company: — Industry median: 18 786 €2025
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2024: 3 913 € · +101.6% vs 2023 · industry median 84 € · above 73% of the industry
-800-600-400-20002002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -118 664 € Industry median: 589 €20192020 Company: -109 117 € Industry median: 314 €20202021 Company: -648 042 € Industry median: 538 €20212022 Company: 41 432 € Industry median: 197 €20222023 Company: -246 406 € Industry median: 145 €20232024 Company: 3 913 € Industry median: 84 €20242025 Company: — Industry median: 37 €2025-800-600-400-20002002018 Company: — Industry median: —2019 Company: -118 664 € Industry median: 589 €20192020 Company: -109 117 € Industry median: 314 €2021 Company: -648 042 € Industry median: 538 €20212022 Company: 41 432 € Industry median: 197 €2023 Company: -246 406 € Industry median: 145 €20232024 Company: 3 913 € Industry median: 84 €2025 Company: — Industry median: 37 €2025
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2024: 0.1 % · +5.7 pp vs the year before · industry median 2.3 % · above 33% of the industry
-60-40-200202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -51.4 % Industry median: 3.6 %20192020 Company: -8.4 % Industry median: 3.4 %20202021 Company: -30.7 % Industry median: 3.8 %20212022 Company: 0.8 % Industry median: 2.8 %20222023 Company: -5.6 % Industry median: 2.8 %20232024 Company: 0.1 % Industry median: 2.3 %20242025 Company: — Industry median: 2.1 %2025-60-40-200202018 Company: — Industry median: —2019 Company: -51.4 % Industry median: 3.6 %20192020 Company: -8.4 % Industry median: 3.4 %2021 Company: -30.7 % Industry median: 3.8 %20212022 Company: 0.8 % Industry median: 2.8 %2023 Company: -5.6 % Industry median: 2.8 %20232024 Company: 0.1 % Industry median: 2.3 %2025 Company: — Industry median: 2.1 %2025
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2024: 6 562 880 € · +21.3% vs 2023
02 0004 0006 0008 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 324 249 €20192020 Company: 624 427 €20202021 Company: 798 873 €20212022 Company: 6 014 521 €20222023 Company: 5 408 961 €20232024 Company: 6 562 880 €20242025 Company: —202502 0004 0006 0008 0002018 Company: —2019 Company: 324 249 €20192020 Company: 624 427 €2021 Company: 798 873 €20212022 Company: 6 014 521 €2023 Company: 5 408 961 €20232024 Company: 6 562 880 €2025 Company: —2025
Equity, € thousand 2024: 4 355 843 € · +0.1% vs 2023
01 0002 0003 0004 0005 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 202 683 €20192020 Company: 93 566 €20202021 Company: 266 803 €20212022 Company: 4 598 235 €20222023 Company: 4 351 829 €20232024 Company: 4 355 843 €20242025 Company: —202501 0002 0003 0004 0005 0002018 Company: —2019 Company: 202 683 €20192020 Company: 93 566 €2021 Company: 266 803 €20212022 Company: 4 598 235 €2023 Company: 4 351 829 €20232024 Company: 4 355 843 €2025 Company: —2025
Employees 2025: 12 · +100.0% vs 2024 · industry median 3 · above 76% of the industry
05101520252016 Company: 0 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 4 Industry median: 420182019 Company: 5 Industry median: 420192020 Company: 10 Industry median: 420202021 Company: 16 Industry median: 320212022 Company: 23 Industry median: 320222023 Company: 17 Industry median: 320232024 Company: 6 Industry median: 320242025 Company: 12 Industry median: 3202505101520252018 Company: 4 Industry median: 42019 Company: 5 Industry median: 420192020 Company: 10 Industry median: 42021 Company: 16 Industry median: 320212022 Company: 23 Industry median: 32023 Company: 17 Industry median: 320232024 Company: 6 Industry median: 32025 Company: 12 Industry median: 32025
  • Company
  • Industry median

Industry: Manufacture of food products (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 — — — — — 12
2024 3 947 620 3 913 277 158 6 562 880 4 355 843 6
2023 4 427 802 -246 406 576 974 5 408 961 4 351 829 17
2022 5 238 172 41 432 776 247 6 014 521 4 598 235 23
2021 2 109 369 -648 042 514 192 798 873 266 803 16
2020 1 305 185 -109 117 328 845 624 427 93 566 10
2019 230 658 -118 664 74 338 324 249 202 683 5
2018 — — — — — 4
2017 — — — — — 1
2016 — — — — — 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 2024

Net profit margin
0.1 %
Net profit / revenue
Return on equity (ROE)
0.1 %
Net profit / equity
Return on assets (ROA)
0.1 %
Net profit / assets
Equity ratio
66.4 %
Equity / assets
Debt ratio
33.6 %
Liabilities / assets
Current ratio
1.50
Current assets / current liabilities
Revenue per employee
657 937 €
Revenue / average full-time employees
Labour cost per employee per month
3 849 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jan 2024 – 31 Dec 2024 18 Jul 2025 Consolidated · audited e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 12 Jun 2024 Consolidated · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Consolidated · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 27 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 15 Sep 2020 Company’s own e-Äriregister

Commercial pledges

No. Amount Pledgee Period
1 3 100 000 € AS SEB Pank 10 Mar 2025 – in force

Board

  • Sverre Puustusmaa
    Board member · since 16 Dec 2019
  • Heiko Sõro
    Board member · since 31 Mar 2026
  • Nasdaq CSD SE
    Keeper of the share register · since 18 Oct 2019

Right of representation

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

Owners

Owner in

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 10851Manufacture of prepared meals and dishes Main
Rulings
Number, date Title Deadline State Document
Ä 50029874 / 20
31 Mar 2026
Amendment entry In force
31 Mar 2026
PDF
Ä 50029874 / M11
19 Mar 2026
Ruling to eliminate deficiencies 18 Apr 2026 Deficiencies eliminated
26 Mar 2026
PDF
K 50029874 / 19
10 Mar 2025
Commercial pledge entered In force
10 Mar 2025
PDF
Ä 50029874 / 18
21 Jun 2024
Amendment entry In force
21 Jun 2024
PDF
Ä 50029874 / 17
5 Jun 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
5 Jun 2024
PDF
Ä 50029874 / 16
23 Feb 2024
Amendment entry In force
23 Feb 2024
PDF
Ä 50029874 / M10
19 Feb 2024
Ruling to eliminate deficiencies 6 Mar 2024 Deficiencies eliminated
23 Feb 2024
PDF
Ä 50029874 / 15
25 May 2023
Amendment entry In force
25 May 2023
PDF
Ä 50029874 / M9
17 May 2023
Ruling to eliminate deficiencies 2 Jun 2023 Deficiencies eliminated
25 May 2023
PDF
Ä 50029874 / 14
7 Jul 2022
Amendment entry In force
7 Jul 2022
PDF
Ä 50029874 / 13
11 Mar 2022
Amendment entry In force
11 Mar 2022
PDF
Ä 50029874 / M8
2 Mar 2022
Ruling to eliminate deficiencies 12 Mar 2022 Deficiencies eliminated
9 Mar 2022
PDF
Ä 50029874 / M7
1 Mar 2022
Ruling to eliminate deficiencies 11 Mar 2022 Deficiencies eliminated
9 Mar 2022
PDF
Ä 50029874 / 12
31 May 2021
Amendment entry In force
31 May 2021
PDF
Ä 50029874 / M6
28 May 2021
Ruling to eliminate deficiencies 1 Jun 2021 Deficiencies eliminated
28 May 2021
PDF
Ä 50029874 / 11
10 Mar 2021
Amendment entry In force
10 Mar 2021
PDF
Ä 50029874 / 10
16 Dec 2019
Amendment entry In force
16 Dec 2019
PDF
Ä 50029874 / 9
5 Nov 2019
Amendment entry In force
5 Nov 2019
PDF
Ä 50029874 / M5
28 Oct 2019
Ruling to eliminate deficiencies 17 Nov 2019 Deficiencies eliminated
5 Nov 2019
PDF
Ä 50029874 / 8
18 Oct 2019
Amendment entry In force
18 Oct 2019
PDF
Ä 50029874 / 7
28 Mar 2019
Amendment entry In force
28 Mar 2019
PDF
Ä 50029874 / 6
8 Oct 2018
Entry refused: deficiencies not eliminated In force
23 Oct 2018
PDF
Ä 50029874 / M4
14 Sep 2018
Ruling to eliminate deficiencies 4 Oct 2018 In force
14 Sep 2018
PDF
Ä 50029874 / 5
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50029874 / 4
11 Dec 2017
Amendment entry In force
11 Dec 2017
PDF
Ä 50029874 / 3
27 Jun 2017
Amendment entry In force
27 Jun 2017
PDF
Ä 50029874 / M3
16 Jun 2017
Ruling to eliminate deficiencies 6 Jul 2017 Deficiencies eliminated
19 Jun 2017
PDF
Ä 50029874 / M2
9 Jun 2017
Ruling to eliminate deficiencies 24 Jun 2017 Deficiencies eliminated
12 Jun 2017
PDF
Ä 50029874 / 2
20 May 2016
Amendment entry In force
20 May 2016
PDF
Ä 50029874 / M1
16 May 2016
Ruling to eliminate deficiencies 5 Jun 2016 Deficiencies eliminated
20 May 2016
PDF
Ä 50029874
11 May 2016
First entry In force
11 May 2016
PDF

Sources: e-Äriregister and EMTA. Data updated 29 Oct 2026. Open at the source ↗ · Report an error in the data