SANDAL OÜ

Active Registry code 14996977 OÜ Saue küla Registered 29 Jun 2020
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SANDAL OÜ is a OÜ based in Saue küla, registry code 14996977, status: active. Main activity: Activities of agents involved in the wholesale of other particular products. According to EMTA, turnover for Q3 2026 was €2 938 with 1 employees.

Turnover
2 938 €
↓ 81.8% vs Q2 2026
State taxes
—
Labour taxes
—
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 2 938 €
    industry median 60 065 € · companies in the industry: 6 941
  • Revenue · 2025 236 896 €
    industry median 63 691 € · companies in the industry: 10 038
  • Net profit margin · 2025 5.9 %
    industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 2 938 € · −81.8% vs Q2 2026 · industry median 60 065 € · above 13% of the industry
050100150200250Q4 2023 Company: 7 207 € Industry median: 69 842 €Q4·23Q1 2024 Company: 36 016 € Industry median: 60 423 €Q2 2024 Company: 8 050 € Industry median: 66 207 €Q2·24Q3 2024 Company: 864 € Industry median: 63 101 €Q4 2024 Company: 9 452 € Industry median: 65 867 €Q4·24Q1 2025 Company: 47 678 € Industry median: 59 713 €Q2 2025 Company: 204 732 € Industry median: 61 800 €Q2·25Q3 2025 Company: 34 859 € Industry median: 59 911 €Q4 2025 Company: 22 207 € Industry median: 59 583 €Q4·25Q1 2026 Company: 29 503 € Industry median: 53 954 €Q2 2026 Company: 16 106 € Industry median: 61 600 €Q2·26Q3 2026 Company: 2 938 € Industry median: 60 065 €Q3·26050100150200250Q4 2024 Company: 9 452 € Industry median: 65 867 €Q1 2025 Company: 47 678 € Industry median: 59 713 €Q1·25Q2 2025 Company: 204 732 € Industry median: 61 800 €Q3 2025 Company: 34 859 € Industry median: 59 911 €Q3·25Q4 2025 Company: 22 207 € Industry median: 59 583 €Q1 2026 Company: 29 503 € Industry median: 53 954 €Q1·26Q2 2026 Company: 16 106 € Industry median: 61 600 €Q3 2026 Company: 2 938 € 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, € Q2 2026: 110 € · −90.9% vs Q1 2026 · industry median 2 068 € · above 2% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 798 € Industry median: 1 903 €Q4·23Q1 2024 Company: 869 € Industry median: 1 948 €Q2 2024 Company: 1 010 € Industry median: 1 960 €Q2·24Q3 2024 Company: 1 010 € Industry median: 2 029 €Q4 2024 Company: 1 010 € Industry median: 2 008 €Q4·24Q1 2025 Company: 1 057 € Industry median: 2 079 €Q2 2025 Company: 592 € Industry median: 2 091 €Q2·25Q3 2025 Company: 1 673 € Industry median: 2 158 €Q4 2025 Company: 1 267 € Industry median: 2 169 €Q4·25Q1 2026 Company: 1 215 € Industry median: 2 089 €Q2 2026 Company: 110 € Industry median: 2 068 €Q2·26Q3 2026 Company: — Industry median: 2 104 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 010 € Industry median: 2 008 €Q1 2025 Company: 1 057 € Industry median: 2 079 €Q1·25Q2 2025 Company: 592 € Industry median: 2 091 €Q3 2025 Company: 1 673 € Industry median: 2 158 €Q3·25Q4 2025 Company: 1 267 € Industry median: 2 169 €Q1 2026 Company: 1 215 € Industry median: 2 089 €Q1·26Q2 2026 Company: 110 € Industry median: 2 068 €Q3 2026 Company: — 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: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 2Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 2Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q2 2026: 430 € · −90.1% vs Q1 2026
05 00010 00015 00020 00025 000Q4 2023 Company: 1 002 €Q4·23Q1 2024 Company: 1 187 €Q2 2024 Company: 1 295 €Q2·24Q3 2024 Company: 902 €Q4 2024 Company: 1 211 €Q4·24Q1 2025 Company: 7 426 €Q2 2025 Company: 22 256 €Q2·25Q3 2025 Company: 1 532 €Q4 2025 Company: 1 568 €Q4·25Q1 2026 Company: 4 349 €Q2 2026 Company: 430 €Q2·26Q3 2026 Company: —Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 1 211 €Q1 2025 Company: 7 426 €Q1·25Q2 2025 Company: 22 256 €Q3 2025 Company: 1 532 €Q3·25Q4 2025 Company: 1 568 €Q1 2026 Company: 4 349 €Q1·26Q2 2026 Company: 430 €Q3 2026 Company: —Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 2 938 — — 1
Q2 2026 16 106 430 110 1
Q1 2026 29 503 4 349 1 215 1
Q4 2025 22 207 1 568 1 267 1
Q3 2025 34 859 1 532 1 673 1
Q2 2025 204 732 22 256 1 184 2
Q1 2025 47 678 7 426 1 057 1
Q4 2024 9 452 1 211 1 010 1
Q3 2024 864 902 1 010 1
Q2 2024 8 050 1 295 1 010 1
Q1 2024 36 016 1 187 869 1
Q4 2023 7 207 1 002 798 1
Q3 2023 4 784 716 798 1
Q2 2023 6 706 778 798 1
Q1 2023 38 370 619 266 1
Q4 2022 14 911 102 — —
Q3 2022 2 803 — — —
Q2 2022 14 868 116 — —
Q1 2022 13 279 754 — —
Turnover per employee in the quarter
2 938 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € thousand 2025: 236 896 € · +332.3% vs 2024 · industry median 63 691 € · above 65% of the industry
0501001502002502020 Company: 7 460 € Industry median: 67 913 €20202021 Company: 15 541 € Industry median: 71 656 €20212022 Company: 45 526 € Industry median: 75 397 €20222023 Company: 56 000 € Industry median: 63 715 €20232024 Company: 54 804 € Industry median: 60 216 €20242025 Company: 236 896 € Industry median: 63 691 €20250501001502002502020 Company: 7 460 € Industry median: 67 913 €2021 Company: 15 541 € Industry median: 71 656 €20212022 Company: 45 526 € Industry median: 75 397 €2023 Company: 56 000 € Industry median: 63 715 €20232024 Company: 54 804 € Industry median: 60 216 €2025 Company: 236 896 € Industry median: 63 691 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 13 932 € · −5.5% vs 2024 · industry median 127 € · above 73% of the industry
010 00020 00030 0002020 Company: 4 574 € Industry median: 906 €20202021 Company: 1 760 € Industry median: 1 415 €20212022 Company: 28 060 € Industry median: 889 €20222023 Company: 24 020 € Industry median: 370 €20232024 Company: 14 749 € Industry median: 134 €20242025 Company: 13 932 € Industry median: 127 €2025010 00020 00030 0002020 Company: 4 574 € Industry median: 906 €2021 Company: 1 760 € Industry median: 1 415 €20212022 Company: 28 060 € Industry median: 889 €2023 Company: 24 020 € Industry median: 370 €20232024 Company: 14 749 € Industry median: 134 €2025 Company: 13 932 € Industry median: 127 €2025
  • 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: 5.9 % · −21.0 pp vs the year before · industry median 2.7 % · above 63% of the industry
0204060802020 Company: 61.3 % Industry median: 4.2 %20202021 Company: 11.3 % Industry median: 4.9 %20212022 Company: 61.6 % Industry median: 4.2 %20222023 Company: 42.9 % Industry median: 3.5 %20232024 Company: 26.9 % Industry median: 2.9 %20242025 Company: 5.9 % Industry median: 2.7 %20250204060802020 Company: 61.3 % Industry median: 4.2 %2021 Company: 11.3 % Industry median: 4.9 %20212022 Company: 61.6 % Industry median: 4.2 %2023 Company: 42.9 % Industry median: 3.5 %20232024 Company: 26.9 % Industry median: 2.9 %2025 Company: 5.9 % Industry median: 2.7 %2025
  • 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: 103 038 € · +17.2% vs 2024
02550751001252020 Company: 10 233 €20202021 Company: 13 505 €20212022 Company: 42 052 €20222023 Company: 69 293 €20232024 Company: 87 951 €20242025 Company: 103 038 €202502550751001252020 Company: 10 233 €2021 Company: 13 505 €20212022 Company: 42 052 €2023 Company: 69 293 €20232024 Company: 87 951 €2025 Company: 103 038 €2025
Equity, € 2025: 89 595 € · +18.4% vs 2024
020 00040 00060 00080 000100 0002020 Company: 7 073 €20202021 Company: 8 833 €20212022 Company: 36 894 €20222023 Company: 60 914 €20232024 Company: 75 663 €20242025 Company: 89 595 €2025020 00040 00060 00080 000100 0002020 Company: 7 073 €2021 Company: 8 833 €20212022 Company: 36 894 €2023 Company: 60 914 €20232024 Company: 75 663 €2025 Company: 89 595 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02020 Company: 0 Industry median: 220202021 Company: 0 Industry median: 220212022 Company: 0 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02020 Company: 0 Industry median: 22021 Company: 0 Industry median: 220212022 Company: 0 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • 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 236 896 13 932 15 203 103 038 89 595 1
2024 54 804 14 749 13 079 87 951 75 663 1
2023 56 000 24 020 10 302 69 293 60 914 1
2022 45 526 28 060 0 42 052 36 894 0
2021 15 541 1 760 0 13 505 8 833 0
2020 7 460 4 574 0 10 233 7 073 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 2025

Net profit margin
5.9 %
Net profit / revenue
Return on equity (ROE)
15.5 %
Net profit / equity
Return on assets (ROA)
13.5 %
Net profit / assets
Equity ratio
87.0 %
Equity / assets
Debt ratio
13.0 %
Liabilities / assets
Current ratio
8.63
Current assets / current liabilities
Revenue per employee
236 896 €
Revenue / average full-time employees
Labour cost per employee per month
1 267 €
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 6 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 1 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 3 Apr 2022 Company’s own e-Äriregister
2020 29 Jun 2020 – 31 Dec 2020 30 Jun 2021 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

  • Aivo Liiv
    Natural person · 2 500 €

Beneficial owners

  • Aivo Liiv
    Direct ownership · since 8 Apr 2022

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 46181Activities of agents involved in the wholesale of other particular products Main
  • 46462Wholesale of medical appliances and surgical and orthopaedic instruments and devices
Rulings
Number, date Title Deadline State Document
Ä 50148976 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50148976 / 3
8 Apr 2022
Amendment entry In force
8 Apr 2022
PDF
Ä 50148976 / 2
17 Sep 2020
Amendment entry In force
17 Sep 2020
PDF
Ä 50148976 / M1
16 Sep 2020
Ruling to eliminate deficiencies 26 Sep 2020 Deficiencies eliminated
16 Sep 2020
PDF
Ä 50148976
29 Jun 2020
First entry In force
29 Jun 2020
PDF

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