327 Spirits OÜ

Active Registry code 14620114 OÜ Tallinn Registered 4 Dec 2018
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327 Spirits OÜ is a OÜ based in Tallinn, registry code 14620114, status: active. Main activity: Wholesale of alcoholic beverages. According to EMTA, turnover for Q3 2026 was €122 116 with 1 employees.

Turnover
122 116 €
↑ 158.7% vs Q2 2026
State taxes
1 868 €
Labour taxes
1 477 €
↓ 25.0% vs Q2 2026
Employees
1
±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 122 116 €
    industry median 60 065 € · companies in the industry: 6 941
  • Labour taxes per employee 1 477 €
    industry median 2 104 € · companies in the industry: 4 194
  • Revenue · 2024 200 516 €
    industry median 60 216 € · companies in the industry: 10 685
  • Net profit margin · 2024 -0.3 %
    industry median 2.9 % · companies in the industry: 7 870

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 122 116 € · +158.7% vs Q2 2026 · industry median 60 065 € · above 61% of the industry
050100150200Q4 2023 Company: 167 232 € Industry median: 69 842 €Q4·23Q1 2024 Company: 77 141 € Industry median: 60 423 €Q2 2024 Company: 86 884 € Industry median: 66 207 €Q2·24Q3 2024 Company: 72 872 € Industry median: 63 101 €Q4 2024 Company: 38 689 € Industry median: 65 867 €Q4·24Q1 2025 Company: 64 121 € Industry median: 59 713 €Q2 2025 Company: 30 438 € Industry median: 61 800 €Q2·25Q3 2025 Company: 88 828 € Industry median: 59 911 €Q4 2025 Company: 155 892 € Industry median: 59 583 €Q4·25Q1 2026 Company: 123 965 € Industry median: 53 954 €Q2 2026 Company: 47 200 € Industry median: 61 600 €Q2·26Q3 2026 Company: 122 116 € Industry median: 60 065 €Q3·26050100150200Q4 2024 Company: 38 689 € Industry median: 65 867 €Q1 2025 Company: 64 121 € Industry median: 59 713 €Q1·25Q2 2025 Company: 30 438 € Industry median: 61 800 €Q3 2025 Company: 88 828 € Industry median: 59 911 €Q3·25Q4 2025 Company: 155 892 € Industry median: 59 583 €Q1 2026 Company: 123 965 € Industry median: 53 954 €Q1·26Q2 2026 Company: 47 200 € Industry median: 61 600 €Q3 2026 Company: 122 116 € Industry median: 60 065 €Q3·26
  • 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: 1 477 € · −25.0% vs Q2 2026 · industry median 2 104 € · above 36% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 920 € Industry median: 1 903 €Q4·23Q1 2024 Company: 952 € Industry median: 1 948 €Q2 2024 Company: 1 126 € Industry median: 1 960 €Q2·24Q3 2024 Company: 1 348 € Industry median: 2 029 €Q4 2024 Company: 1 460 € Industry median: 2 008 €Q4·24Q1 2025 Company: 1 532 € Industry median: 2 079 €Q2 2025 Company: 1 569 € Industry median: 2 091 €Q2·25Q3 2025 Company: 1 320 € Industry median: 2 158 €Q4 2025 Company: 2 462 € Industry median: 2 169 €Q4·25Q1 2026 Company: 2 106 € Industry median: 2 089 €Q2 2026 Company: 1 970 € Industry median: 2 068 €Q2·26Q3 2026 Company: 1 477 € Industry median: 2 104 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 460 € Industry median: 2 008 €Q1 2025 Company: 1 532 € Industry median: 2 079 €Q1·25Q2 2025 Company: 1 569 € Industry median: 2 091 €Q3 2025 Company: 1 320 € Industry median: 2 158 €Q3·25Q4 2025 Company: 2 462 € Industry median: 2 169 €Q1 2026 Company: 2 106 € Industry median: 2 089 €Q1·26Q2 2026 Company: 1 970 € Industry median: 2 068 €Q3 2026 Company: 1 477 € Industry median: 2 104 €Q3·26
  • 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: 1 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 868 €
02 0004 0006 0008 000Q4 2023 Company: 5 765 €Q4·23Q1 2024 Company: 2 358 €Q2 2024 Company: 2 532 €Q2·24Q3 2024 Company: 4 814 €Q4 2024 Company: 5 613 €Q4·24Q1 2025 Company: 3 136 €Q2 2025 Company: 4 725 €Q2·25Q3 2025 Company: 3 425 €Q4 2025 Company: 858 €Q4·25Q1 2026 Company: 7 436 €Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 1 868 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 5 613 €Q1 2025 Company: 3 136 €Q1·25Q2 2025 Company: 4 725 €Q3 2025 Company: 3 425 €Q3·25Q4 2025 Company: 858 €Q1 2026 Company: 7 436 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 1 868 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 122 116 1 868 1 477 1
Q2 2026 47 200 — 1 970 1
Q1 2026 123 965 7 436 2 106 1
Q4 2025 155 892 858 2 462 1
Q3 2025 88 828 3 425 2 639 2
Q2 2025 30 438 4 725 3 137 2
Q1 2025 64 121 3 136 3 064 2
Q4 2024 38 689 5 613 2 919 2
Q3 2024 72 872 4 814 2 696 2
Q2 2024 86 884 2 532 2 252 2
Q1 2024 77 141 2 358 1 903 2
Q4 2023 167 232 5 765 1 920 1
Q3 2023 63 083 4 651 3 129 1
Q2 2023 61 936 2 699 2 631 1
Q1 2023 32 205 1 618 668 1
Q4 2022 120 654 — 813 —
Q3 2022 37 408 442 — —
Q2 2022 18 221 1 303 — —
Q1 2022 36 052 — — —
Labour taxes per employee per month
492 €
Turnover per employee in the quarter
122 116 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2024
Revenue, € thousand 2024: 200 516 € · −9.2% vs 2023 · industry median 60 216 € · above 63% of the industry
0501001502002502018 Company: — Industry median: —20182019 Company: 0 € Industry median: 78 948 €20192020 Company: 0 € Industry median: 67 913 €20202021 Company: 28 700 € Industry median: 71 656 €20212022 Company: 119 229 € Industry median: 75 397 €20222023 Company: 220 715 € Industry median: 63 715 €20232024 Company: 200 516 € Industry median: 60 216 €20240501001502002502018 Company: — Industry median: —20182019 Company: 0 € Industry median: 78 948 €2020 Company: 0 € Industry median: 67 913 €20202021 Company: 28 700 € Industry median: 71 656 €2022 Company: 119 229 € Industry median: 75 397 €20222023 Company: 220 715 € Industry median: 63 715 €2024 Company: 200 516 € Industry median: 60 216 €2024
  • Company
  • Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2024: -671 € · −202.9% vs 2023 · industry median 134 € · above 25% of the industry
-1 000-50005001 0001 5002018 Company: — Industry median: —20182019 Company: -27 € Industry median: 1 086 €20192020 Company: -6 € Industry median: 906 €20202021 Company: -2 € Industry median: 1 415 €20212022 Company: 22 € Industry median: 889 €20222023 Company: 652 € Industry median: 370 €20232024 Company: -671 € Industry median: 134 €2024-1 000-50005001 0001 5002018 Company: — Industry median: —20182019 Company: -27 € Industry median: 1 086 €2020 Company: -6 € Industry median: 906 €20202021 Company: -2 € Industry median: 1 415 €2022 Company: 22 € Industry median: 889 €20222023 Company: 652 € Industry median: 370 €2024 Company: -671 € Industry median: 134 €2024
  • 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, % 2024: -0.3 % · −0.6 pp vs the year before · industry median 2.9 % · above 29% of the industry
-202462018 Company: — Industry median: —20182019 Company: — Industry median: 3.7 %20192020 Company: — Industry median: 4.2 %20202021 Company: 0.0 % Industry median: 4.9 %20212022 Company: 0.0 % Industry median: 4.2 %20222023 Company: 0.3 % Industry median: 3.5 %20232024 Company: -0.3 % Industry median: 2.9 %2024-202462018 Company: — Industry median: —20182019 Company: — Industry median: 3.7 %2020 Company: — Industry median: 4.2 %20202021 Company: 0.0 % Industry median: 4.9 %2022 Company: 0.0 % Industry median: 4.2 %20222023 Company: 0.3 % Industry median: 3.5 %2024 Company: -0.3 % Industry median: 2.9 %2024
  • Company
  • Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2024: 201 797 € · +1.0% vs 2023
0501001502002502018 Company: —20182019 Company: 47 626 €20192020 Company: 48 673 €20202021 Company: 87 906 €20212022 Company: 187 243 €20222023 Company: 199 803 €20232024 Company: 201 797 €20240501001502002502018 Company: —20182019 Company: 47 626 €2020 Company: 48 673 €20202021 Company: 87 906 €2022 Company: 187 243 €20222023 Company: 199 803 €2024 Company: 201 797 €2024
Equity, € 2024: 2 505 € · −21.1% vs 2023
01 0002 0003 0004 0002018 Company: —20182019 Company: 2 510 €20192020 Company: 2 504 €20202021 Company: 2 502 €20212022 Company: 2 524 €20222023 Company: 3 176 €20232024 Company: 2 505 €202401 0002 0003 0004 0002018 Company: —20182019 Company: 2 510 €2020 Company: 2 504 €20202021 Company: 2 502 €2022 Company: 2 524 €20222023 Company: 3 176 €2024 Company: 2 505 €2024
Employees 2024: 2 · +0.0% vs 2023 · industry median 2 · above 45% of the industry
0.00.51.01.52.02018 Company: 0 Industry median: 220182019 Company: 0 Industry median: 220192020 Company: 0 Industry median: 220202021 Company: 0 Industry median: 220212022 Company: 1 Industry median: 220222023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 220240.00.51.01.52.02018 Company: 0 Industry median: 220182019 Company: 0 Industry median: 22020 Company: 0 Industry median: 220202021 Company: 0 Industry median: 22022 Company: 1 Industry median: 220222023 Company: 2 Industry median: 22024 Company: 2 Industry median: 22024
  • 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
2024 200 516 -671 27 066 201 797 2 505 2
2023 220 715 652 25 711 199 803 3 176 2
2022 119 229 22 4 735 187 243 2 524 1
2021 28 700 -2 0 87 906 2 502 0
2020 0 -6 0 48 673 2 504 0
2019 0 -27 0 47 626 2 510 0
2018 — — — — — 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
-0.3 %
Net profit / revenue
Return on equity (ROE)
-26.8 %
Net profit / equity
Return on assets (ROA)
-0.3 %
Net profit / assets
Equity ratio
1.2 %
Equity / assets
Debt ratio
98.8 %
Liabilities / assets
Current ratio
0.67
Current assets / current liabilities
Revenue per employee
100 258 €
Revenue / average full-time employees
Labour cost per employee per month
1 128 €
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 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 15 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 9 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 Feb 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 24 Apr 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 46341Wholesale of alcoholic beverages Main
Rulings
Number, date Title Deadline State Document
Ä 50108420 / 2
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50108420
4 Dec 2018
First entry In force
4 Dec 2018
PDF

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