ET Varuosad OÜ

Active Registry code 16757797 OÜ Lehmja küla Registered 13 Jun 2023
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ET Varuosad OÜ is a OÜ based in Lehmja küla, registry code 16757797, status: active. Main activity: Retail sale of motor vehicle parts and accessories. According to EMTA, turnover for Q3 2026 was €18 with employees.

Turnover
18 €
↓ 99.8% vs Q2 2026
State taxes
7 €
↓ 66.7% vs Q2 2026
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 18 €
    industry median 23 652 € · companies in the industry: 7 652
  • Revenue · 2025 289 936 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 -1.6 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 18 € · −99.8% vs Q2 2026 · industry median 23 652 € · above 2% of the industry
050100150200250Q4 2023 Company: 141 455 € Industry median: 26 822 €Q4·23Q1 2024 Company: 102 696 € Industry median: 23 246 €Q2 2024 Company: 224 018 € Industry median: 26 103 €Q2·24Q3 2024 Company: 176 425 € Industry median: 24 905 €Q4 2024 Company: 192 039 € Industry median: 25 283 €Q4·24Q1 2025 Company: 172 901 € Industry median: 21 556 €Q2 2025 Company: 137 075 € Industry median: 24 404 €Q2·25Q3 2025 Company: 89 757 € Industry median: 24 441 €Q4 2025 Company: 117 343 € Industry median: 23 532 €Q4·25Q1 2026 Company: 46 884 € Industry median: 20 253 €Q2 2026 Company: 9 962 € Industry median: 23 917 €Q2·26Q3 2026 Company: 18 € Industry median: 23 652 €Q3·26050100150200Q4 2024 Company: 192 039 € Industry median: 25 283 €Q1 2025 Company: 172 901 € Industry median: 21 556 €Q1·25Q2 2025 Company: 137 075 € Industry median: 24 404 €Q3 2025 Company: 89 757 € Industry median: 24 441 €Q3·25Q4 2025 Company: 117 343 € Industry median: 23 532 €Q1 2026 Company: 46 884 € Industry median: 20 253 €Q1·26Q2 2026 Company: 9 962 € Industry median: 23 917 €Q3 2026 Company: 18 € 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.

Labour taxes per employee, € Q1 2025: 1 187 € · +18.5% vs Q4 2024 · industry median 1 099 € · above 53% of the industry
02505007501 0001 250Q4 2023 Company: 0 € Industry median: 971 €Q4·23Q1 2024 Company: 948 € Industry median: 1 002 €Q2 2024 Company: 1 002 € Industry median: 1 009 €Q2·24Q3 2024 Company: 1 002 € Industry median: 1 048 €Q4 2024 Company: 1 002 € Industry median: 1 053 €Q4·24Q1 2025 Company: 1 187 € Industry median: 1 099 €Q2 2025 Company: — Industry median: 1 126 €Q2·25Q3 2025 Company: — Industry median: 1 156 €Q4 2025 Company: — Industry median: 1 151 €Q4·25Q1 2026 Company: — Industry median: 1 116 €Q2 2026 Company: — Industry median: 1 131 €Q2·26Q3 2026 Company: — Industry median: 1 201 €Q3·2602505007501 0001 250Q4 2024 Company: 1 002 € Industry median: 1 053 €Q1 2025 Company: 1 187 € Industry median: 1 099 €Q1·25Q2 2025 Company: — Industry median: 1 126 €Q3 2025 Company: — Industry median: 1 156 €Q3·25Q4 2025 Company: — Industry median: 1 151 €Q1 2026 Company: — Industry median: 1 116 €Q1·26Q2 2026 Company: — Industry median: 1 131 €Q3 2026 Company: — Industry median: 1 201 €Q3·26
  • Company
  • Industry median

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

Employees Q1 2025: 1 · +0.0% vs Q4 2024
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 7 € · −66.7% vs Q2 2026
010 00020 00030 000Q4 2023 Company: 10 775 €Q4·23Q1 2024 Company: 8 875 €Q2 2024 Company: 25 690 €Q2·24Q3 2024 Company: 20 285 €Q4 2024 Company: 20 624 €Q4·24Q1 2025 Company: 15 054 €Q2 2025 Company: 12 505 €Q2·25Q3 2025 Company: 11 902 €Q4 2025 Company: 10 268 €Q4·25Q1 2026 Company: 4 859 €Q2 2026 Company: 21 €Q2·26Q3 2026 Company: 7 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 20 624 €Q1 2025 Company: 15 054 €Q1·25Q2 2025 Company: 12 505 €Q3 2025 Company: 11 902 €Q3·25Q4 2025 Company: 10 268 €Q1 2026 Company: 4 859 €Q1·26Q2 2026 Company: 21 €Q3 2026 Company: 7 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 18 7 — —
Q2 2026 9 962 21 — —
Q1 2026 46 884 4 859 — —
Q4 2025 117 343 10 268 — —
Q3 2025 89 757 11 902 — —
Q2 2025 137 075 12 505 1 280 —
Q1 2025 172 901 15 054 1 187 1
Q4 2024 192 039 20 624 1 002 1
Q3 2024 176 425 20 285 1 002 1
Q2 2024 224 018 25 690 1 002 1
Q1 2024 102 696 8 875 948 1
Q4 2023 141 455 10 775 — 1
Q3 2023 100 780 6 136 — —

Financials by year

2023 – 2025
Revenue, € thousand 2025: 289 936 € · −35.8% vs 2024 · industry median 16 974 € · above 85% of the industry
01002003004005002023 Company: 187 824 € Industry median: 20 218 €20232024 Company: 451 380 € Industry median: 18 875 €20242025 Company: 289 936 € Industry median: 16 974 €202501002003004005002023 Company: 187 824 € Industry median: 20 218 €20232024 Company: 451 380 € Industry median: 18 875 €2025 Company: 289 936 € 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: -4 762 € · −125.4% vs 2024 · industry median 0 € · above 14% of the industry
-5 00005 00010 00015 00020 0002023 Company: 8 531 € Industry median: 20 €20232024 Company: 18 745 € Industry median: 0 €20242025 Company: -4 762 € Industry median: 0 €2025-5 00005 00010 00015 00020 0002023 Company: 8 531 € Industry median: 20 €20232024 Company: 18 745 € Industry median: 0 €2025 Company: -4 762 € 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: -1.6 % · −5.8 pp vs the year before · industry median 1.3 % · above 31% of the industry
-202462023 Company: 4.5 % Industry median: 2.2 %20232024 Company: 4.2 % Industry median: 1.5 %20242025 Company: -1.6 % Industry median: 1.3 %2025-202462023 Company: 4.5 % Industry median: 2.2 %20232024 Company: 4.2 % Industry median: 1.5 %2025 Company: -1.6 % 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, € thousand 2025: 90 544 € · −21.9% vs 2024
02550751001252023 Company: 76 222 €20232024 Company: 115 950 €20242025 Company: 90 544 €202502550751001252023 Company: 76 222 €20232024 Company: 115 950 €2025 Company: 90 544 €2025
Equity, € 2025: 22 614 € · −17.4% vs 2024
010 00020 00030 0002023 Company: 8 631 €20232024 Company: 27 376 €20242025 Company: 22 614 €2025010 00020 00030 0002023 Company: 8 631 €20232024 Company: 27 376 €2025 Company: 22 614 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 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 289 936 -4 762 4 918 90 544 22 614 1
2024 451 380 18 745 13 305 115 950 27 376 1
2023 187 824 8 531 2 067 76 222 8 631 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
-1.6 %
Net profit / revenue
Return on equity (ROE)
-21.1 %
Net profit / equity
Return on assets (ROA)
-5.3 %
Net profit / assets
Equity ratio
25.0 %
Equity / assets
Debt ratio
75.0 %
Liabilities / assets
Current ratio
1.40
Current assets / current liabilities
Revenue per employee
289 936 €
Revenue / average full-time employees
Labour cost per employee per month
410 €
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 3 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 28 Jun 2025 Company’s own e-Äriregister
2023 13 Jun 2023 – 31 Dec 2023 18 Jul 2024 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

  • Aivo Kuusmaa
    Member of a senior management body (management or supervisory board) · since 13 Mar 2024

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47821Retail sale of motor vehicle parts and accessories Main
Rulings
Number, date Title Deadline State Document
Ä 50230599 / 4
13 Mar 2024
Amendment entry In force
13 Mar 2024
PDF
Ä 50230599 / 3
13 Mar 2024
Amendment entry In force
13 Mar 2024
PDF
Ä 50230599 / M1
9 Jan 2024
Procedural ruling In force
9 Jan 2024
PDF
Ä 50230599 / 2
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50230599
13 Jun 2023
First entry In force
13 Jun 2023
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data