HARD AP Osaühing is a OÜ based in Tallinn, registry code 14294577, status: active. Main activity: Retail sale of tobacco products. According to EMTA, turnover for Q3 2026 was €13 928 with 1 employees.
Turnover
13 928 €
↑ 58.0%vs Q2 2026
State taxes
2 710 €
↑ 107.2%vs Q2 2026
Labour taxes
1 000 €
↑ 200.3%vs Q2 2026
Employees
1
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Retail trade · EMTAK 47
Turnover · Q3 202613 928 €
above 41% of companies
industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee1 000 €
above 36% of companies
industry median 1 201 € · companies in the industry: 4 663
Revenue · 202521 410 €
above 53% of companies
industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 20250.5 %
above 43% of companies
industry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 13 928 € · +58.0% vs Q2 2026 · industry median 23 652 € · above 41% 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: 1 000 € · industry median 1 201 € · above 36% 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.
Revenue, € thousand 2025: 21 410 € · −31.9% vs 2024 · industry median 16 974 € · above 53% 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: 101 € · −47.1% vs 2024 · industry median 0 € · above 57% 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: 0.5 % · −0.1 pp vs the year before · industry median 1.3 % · above 43% 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, € 2025: 15 822 € · +7.6% vs 2024Equity, € 2025: 5 950 € · +1.7% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% 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
21 410
101
7 565
15 822
5 950
1
2024
31 417
191
10 688
14 701
5 849
1
2023
88 168
-1 188
30 161
13 101
5 658
2
2022
178 078
-6 999
52 145
14 312
6 846
3
2021
113 761
4 634
28 989
21 320
14 845
4
2020
33 593
3 262
9 321
10 525
10 211
1
2019
19 691
-267
7 487
7 556
6 949
1
2018
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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
0.5 %
Net profit / revenue
Return on equity (ROE)
1.7 %
Net profit / equity
Return on assets (ROA)
0.6 %
Net profit / assets
Equity ratio
37.6 %
Equity / assets
Debt ratio
62.4 %
Liabilities / assets
Current ratio
1.60
Current assets / current liabilities
Revenue per employee
21 410 €
Revenue / average full-time employees
Labour cost per employee per month
630 €
Labour costs / employees / 12 months (incl. employer taxes)
