Second Best OÜ

Active Registry code 16481384 OÜ Viljandi linn Registered 14 Apr 2022
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Second Best OÜ is a OÜ based in Viljandi linn, registry code 16481384, status: active. Main activity: Retail sale of second-hand goods. According to EMTA, turnover for Q3 2026 was €2 077 with employees.

Turnover
2 077 €
↓ 82.6% vs Q2 2026
State taxes
393 €
Labour taxes
0 €
Employees
—

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 2 077 €
    industry median 23 652 € · companies in the industry: 7 652
  • Revenue · 2025 2 223 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 -36.0 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q3 2025 – Q3 2026
Turnover, € Q3 2026: 2 077 € · −82.6% vs Q2 2026 · industry median 23 652 € · above 17% of the industry
05 00010 00015 00020 00025 000Q3 2025 Company: 0 € Industry median: 24 441 €Q3·25Q4 2025 Company: 1 974 € Industry median: 23 532 €Q4·25Q1 2026 Company: 895 € Industry median: 20 253 €Q1·26Q2 2026 Company: 11 903 € Industry median: 23 917 €Q2·26Q3 2026 Company: 2 077 € Industry median: 23 652 €Q3·2605 00010 00015 00020 00025 000Q3 2025 Company: 0 € Industry median: 24 441 €Q3·25Q4 2025 Company: 1 974 € Industry median: 23 532 €Q1 2026 Company: 895 € Industry median: 20 253 €Q1·26Q2 2026 Company: 11 903 € Industry median: 23 917 €Q3 2026 Company: 2 077 € Industry median: 23 652 €Q3·26
  • Company
  • Industry median

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

State taxes, € Q3 2026: 393 €
01 0002 0003 0004 0005 000Q3 2025 Company: 4 635 €Q3·25Q4 2025 Company: 123 €Q4·25Q1 2026 Company: 29 €Q1·26Q2 2026 Company: 0 €Q2·26Q3 2026 Company: 393 €Q3·2601 0002 0003 0004 0005 000Q3 2025 Company: 4 635 €Q3·25Q4 2025 Company: 123 €Q1 2026 Company: 29 €Q1·26Q2 2026 Company: 0 €Q3 2026 Company: 393 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 2 077 393 — —
Q2 2026 11 903 — — —
Q1 2026 895 29 — —
Q4 2025 1 974 123 — —
Q3 2025 — 4 635 — —

Financials by year

2022 – 2025
Revenue, € 2025: 2 223 € · industry median 16 974 € · above 33% of the industry
05 00010 00015 00020 00025 0002022 Company: 0 € Industry median: 22 891 €20222023 Company: 0 € Industry median: 20 218 €20232024 Company: 0 € Industry median: 18 875 €20242025 Company: 2 223 € Industry median: 16 974 €202505 00010 00015 00020 00025 0002022 Company: 0 € Industry median: 22 891 €2023 Company: 0 € Industry median: 20 218 €20232024 Company: 0 € Industry median: 18 875 €2025 Company: 2 223 € Industry median: 16 974 €2025
  • 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: -800 € · industry median 0 € · above 25% of the industry
-800-600-400-20002002022 Company: 0 € Industry median: 96 €20222023 Company: 0 € Industry median: 20 €20232024 Company: 0 € Industry median: 0 €20242025 Company: -800 € Industry median: 0 €2025-800-600-400-20002002022 Company: 0 € Industry median: 96 €2023 Company: 0 € Industry median: 20 €20232024 Company: 0 € Industry median: 0 €2025 Company: -800 € Industry median: 0 €2025
  • 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: -36.0 % · industry median 1.3 % · above 9% of the industry
-40-30-20-100102022 Company: — Industry median: 2.8 %20222023 Company: — Industry median: 2.2 %20232024 Company: — Industry median: 1.5 %20242025 Company: -36.0 % Industry median: 1.3 %2025-40-30-20-100102022 Company: — Industry median: 2.8 %2023 Company: — Industry median: 2.2 %20232024 Company: — Industry median: 1.5 %2025 Company: -36.0 % Industry median: 1.3 %2025
  • Company
  • Industry median

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

Assets, € 2025: 17 345 €
05 00010 00015 00020 0002022 Company: 0 €20222023 Company: 0 €20232024 Company: 0 €20242025 Company: 17 345 €202505 00010 00015 00020 0002022 Company: 0 €2023 Company: 0 €20232024 Company: 0 €2025 Company: 17 345 €2025
Equity, € 2025: 1 700 €
05001 0001 5002 0002022 Company: —20222023 Company: 0 €20232024 Company: 0 €20242025 Company: 1 700 €202505001 0001 5002 0002022 Company: —2023 Company: 0 €20232024 Company: 0 €2025 Company: 1 700 €2025
Employees 2025: 0 · industry median 2 · above 2% of the industry
0.00.51.01.52.02022 Company: 0 Industry median: 220222023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02022 Company: 0 Industry median: 22023 Company: 0 Industry median: 220232024 Company: 0 Industry median: 22025 Company: 0 Industry median: 22025
  • 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 2 223 -800 0 17 345 1 700 0
2024 0 0 0 0 0 0
2023 0 0 — 0 0 0
2022 0 0 — 0 — 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
-36.0 %
Net profit / revenue
Return on equity (ROE)
-47.1 %
Net profit / equity
Return on assets (ROA)
-4.6 %
Net profit / assets
Equity ratio
9.8 %
Equity / assets
Debt ratio
90.2 %
Liabilities / assets
Current ratio
1.11
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 14 Sep 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Aug 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 21 Aug 2024 Company’s own e-Äriregister
2022 14 Apr 2022 – 31 Dec 2022 22 Sep 2023 Company’s own e-Äriregister

Board

  • Rain Karu
    Board member · since 23 Sep 2022

Right of representation

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

Owners

  • Rain Karu
    Natural person · 2 500 €

Beneficial owners

  • Rain Karu
    Direct ownership · since 13 Sep 2022

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 4779Retail sale of second-hand goods Main
Rulings
Number, date Title Deadline State Document
Ä 50200786 / M3
17 Aug 2026
Ruling to eliminate deficiencies in the annual report 16 Sep 2026 Deficiencies eliminated
15 Sep 2026
PDF
Ä 50200786 / M2
19 Jul 2024
Warning of deletion from the register: annual report not filed 22 Oct 2024 Deficiencies eliminated
22 Aug 2024
PDF
Ä 50200786 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50200786 / 3
23 Sep 2022
Transformation entry In force
23 Sep 2022
PDF
Ä 50200786 / M1
22 Sep 2022
Ruling to eliminate deficiencies 22 Oct 2022 Deficiencies eliminated
23 Sep 2022
PDF
Ä 50200786 / 2
13 Sep 2022
Amendment entry In force
13 Sep 2022
PDF
Ä 50200786
14 Apr 2022
First entry In force
14 Apr 2022
PDF

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