TOOL & TOOL osaühing

Legal form:: Private limited company
Registry code:: 10789017
VAT no.:: EE100710915
Fiscal-year period:: 01.01 - 31.12
Established:: 14.08.2001 (25 y)
Former business names:: OSAÜHING Regiana
Capital:: 12 782 EUR
Address:: Kalasadama tn 2, Põhja-Tallinna linnaosa, Tallinn, Harju maakond, 10415
Status:: Registered

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Contacts

Phone:: +372 5260767
Phone:: +372 6700498
Email:: priit@tool.ee
Website:: www.tool.ee

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Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail sale of other goods, except motor vehicles and motorcycles
Retail sale of other new goods
47789 – Other retail sale of goods n.e.c.

Industry TOPNo. 27 of 428 companies

1.Aktsiaselts Stokker209.2M €
2.Meridein Grupp OÜ83.7M €
3.Jysk Linnen`n Furniture Osaühing81.5M €
4.OÜ Mehka Eesti26.9M €
5.Osaühing HANDYMANN19.4M €
6.Osaühing Jahipaun18.2M €
7.Hydroscand Aktsiaselts17.6M €
8.Osaühing MIIL14.6M €
9.Gemoss Eesti OÜ12.5M €
10.osaühing Motonet Estonia9M €

27.TOOL & TOOL osaühing2.7M €

Main activity 47789 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100710915	01.09.2001	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	08.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	12.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	26.08.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	07.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	31.10.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	25.09.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	04.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	03.07.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	04.07.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	02.07.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	30.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	10.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	29.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	04.07.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	30.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	25.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	11.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	02.07.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	16.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	29.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	30.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	30.06.2003	Valid	PDF

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No unsubmitted declarations as of 20.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions1 Real estate1 .ee domains3 Licenses–Regulations15 Public transactions275 Grants–State aid–Public procurement7 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	117 696 €	14 859 €	851 339 €+75,1%	6
2026 Q2	84 160 €	15 170 €	486 217 €−28,4%	6
2026 Q1	120 104 €	16 370 €	679 526 €+5,2%	7
Total 2026:	321 960 €	46 399 €	2,02 M €
2025 Q4	91 873 €	17 362 €	645 827 €+53,3%	7
2025 Q3	65 815 €	14 176 €	421 312 €−37,0%	7
2025 Q2	90 996 €	15 191 €	668 471 €−6,8%	7
2025 Q1	108 318 €	17 297 €	717 344 €+44,4%	7
Total 2025:	357 002 €	64 026 €	2,45 M €
2024 Q4	70 920 €	13 504 €	496 784 €−4,3%	6
2024 Q3	38 542 €	10 499 €	519 063 €+43,4%	6
2024 Q2	47 334 €	9 916 €	362 012 €−11,2%	4
2024 Q1	65 121 €	12 135 €	407 670 €−2,2%	4
Total 2024:	221 917 €	46 054 €	1,79 M €
2023 Q4	59 703 €	9 149 €	416 692 €−53,8%	4
2023 Q3	107 258 €	11 052 €	900 995 €+24,0%	4
2023 Q2	63 645 €	11 545 €	726 348 €+51,3%	4
2023 Q1	58 565 €	13 218 €	479 935 €+4,1%	4
Total 2023:	289 171 €	44 964 €	2,52 M €
2022 Q4	55 285 €	10 071 €	460 949 €+27,5%	5
2022 Q3	48 898 €	9 958 €	361 405 €−38,7%	5
2022 Q2	75 659 €	9 170 €	589 103 €+15,3%	5
2022 Q1	64 088 €	11 163 €	510 715 €+22,5%	4
Total 2022:	243 930 €	40 362 €	1,92 M €
2021 Q4	36 993,75 €	8 829,21 €	416 901,98 €−33,6%	4
2021 Q3	76 758,82 €	10 777,48 €	628 060,92 €+123%	5
2021 Q2	34 028,30 €	8 224,60 €	282 178,16 €−30,9%	5
2021 Q1	44 985,23 €	10 826,80 €	408 612,18 €+0,6%	4
Total 2021:	192 766,10 €	38 658,09 €	1,74 M €
2020 Q4	55 561,56 €	9 543,46 €	405 997,25 €+55,7%	4
2020 Q3	30 858,93 €	6 829,33 €	260 707,76 €−23,7%	4
2020 Q2	54 191,60 €	8 058,61 €	341 899,79 €−0,7%	4
2020 Q1	20 637 €	9 980 €	344 433 €−46,0%	4
Total 2020:	161 249,09 €	34 411,40 €	1,35 M €
2019 Q4	72 029 €	9 144 €	637 517 €+47,4%	4
2019 Q3	62 164 €	8 081 €	432 497 €−12,9%	4
2019 Q2	42 907 €	8 827 €	496 429 €−0,9%	4
2019 Q1	47 455 €	10 018 €	500 761 €−22,3%	4
Total 2019:	224 555 €	36 070 €	2,07 M €
2018 Q4	82 652 €	7 430 €	644 510 €+96,9%	4
2018 Q3	43 246 €	7 019 €	327 395 €−10,7%	4
2018 Q2	35 531 €	6 827 €	366 810 €−19,1%	4
2018 Q1	61 796 €	8 292 €	453 553 €+30,9%	4
Total 2018:	223 225 €	29 568 €	1,79 M €
2017 Q4	39 724 €	6 548 €	346 601 €−14,1%	4
2017 Q3	52 993 €	7 487 €	403 572 €+10,5%	4
2017 Q2	36 954 €	6 584 €	365 102 €+18,6%	5
2017 Q1	40 064 €	6 360 €	307 915 €+93,3%	5
Total 2017:	169 735 €	26 979 €	1,42 M €
2016 Q4	34 644 €	5 550 €	159 257 €+7,6%	4
2016 Q3	35 032 €	5 157 €	147 992 €−38,7%	4
2016 Q2	36 396 €	8 419 €	241 610 €+10,6%	4
2016 Q1	41 498 €	7 610 €	218 383 €+32,7%	4
Total 2016:	147 570 €	26 736 €	767 242 €
2015 Q4	32 363 €	7 312 €	164 598 €+1,8%	1
2015 Q3	33 541 €	7 183 €	161 688 €+14,4%	1
2015 Q2	35 140 €	6 280 €	141 358 €−26,0%	1
2015 Q1	31 186 €	8 487 €	191 060 €	1
Total 2015:	132 230 €	29 262 €	658 704 €

Revenue by industry

	2023	2024	2025
Other retail sale of goods n.e.c.		1 391 219 €	1 698 431 €
Other retail sale not in stores, stalls or markets	1 598 303 €

Tax debts

No tax debt found

No tax debt as of 20.10.2026

Representatives

	Personal ID code
Priit Värno	37101XXXXXX	23.01.1971 (55)	Board member	18.09.2002	-

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Shareholders

	Personal ID code
Priit Värno	37101XXXXXX	23.01.1971 (55)	Shareholder	12 782 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
OSAÜHING VOLBEKO CONSULT	10569480	12.07.1999 (27)	Founder	14.08.2001	-

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Ultimate beneficial owners

	Personal ID code
Priit Värno	37101XXXXXX	23.01.1971 (55)	Direct holding	06.11.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 851 339 €
Monthly average: 283 780 €
Per employee: 47 297 €
Equity ratio: 2 220,15%

Labour taxes

Turnover ratio: 1,75%
Tax ratio: 12,62%
Monthly average: 4 953 €
Per employee: 826 €

State taxes

Monthly average: 39 232 €
Turnover ratio: 13,82%

Estimated salary

Gross salary: 1 600 €
Net salary: 1 357 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	1 323 802 €+15,8%	1 143 264 €+12,4%	1 016 796 €−5,2%	1 072 129 €+62,8%	658 629 €+4,1%	632 605 €+1,5%	623 138 €
Non-current assets	121 346 €−2,2%	124 031 €−3,1%	127 965 €+9,8%	116 521 €+26,0%	92 486 €−1,9%	94 281 €+16,7%	80 783 €
Total assets	1 445 148 €+14,0%	1 267 295 €+10,7%	1 144 761 €−3,7%	1 188 650 €+58,3%	751 115 €+3,3%	726 886 €+3,3%	703 921 €
Short-term liabilities	290 785 €−9,6%	321 676 €+115%	149 547 €−23,2%	194 709 €+19,7%	162 716 €+77,2%	91 849 €+2,7%	89 411 €
Long-term liabilities	-	-	-	5 996 €	-	-	-
Total liabilities	290 785 €−9,6%	321 676 €+115%	149 547 €−25,5%	200 705 €+23,3%	162 716 €+77,2%	91 849 €+2,7%	89 411 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	913 475 €−3,1%	942 784 €+0,9%	934 435 €+74,1%	536 831 €−7,2%	578 695 €+2,8%	562 983 €+9,7%	513 350 €
Net profit	226 828 €+2 121%	-11 225 €−124%	46 719 €−89,3%	437 054 €+10 133%	-4 356 €−108%	57 994 €−33,4%	87 100 €
Equity	1 154 363 €+22,1%	945 619 €−5,0%	995 214 €+0,7%	987 945 €+67,9%	588 399 €−7,3%	635 037 €+3,3%	614 510 €
Turnover	1 698 431 €+22,1%	1 391 219 €−13,0%	1 598 303 €+0,5%	1 590 769 €+53,7%	1 034 722 €+15,8%	893 743 €−29,7%	1 271 629 €
Profit margin	13,4%	-0,8%	2,9%	27,5%	-0,4%	6,5%	6,8%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	444 968 €	4 474 €
Liquidity
Current ratio	5,5	4,0
Quick ratio	2,1	0,9
Cash ratio	1,3	0,4
Efficiency
Days sales outstanding (dso)	28,4	26,8
Asset turnover	1,6	1,4
Structure
Debt ratio	0,2	0,2
Profitability
Operating margin	27,5%	-0,3%
Net profit margin	27,5%	-0,4%
Return on assets (roa)	45,1%	-0,6%
Return on equity (roe)	44,2%	-0,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10059522 / M3	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Deficiencies remedied09.07.2024
Ä 10059522 / 14	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10059522 / 13	07.07.2021	Entry – Amendment entry	-	Entered into force07.07.2021
Ä 10059522 / 12	01.10.2020	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force01.10.2020
Ä 10059522 / 11	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018

Real estate

		Purpose
Liivaneeme, Neeme küla, Jõelähtme vald, Harju maakond	7112 m²	Residential land 100%

Consumer Disputes Committee decisions


-	-	Against the consumer	19.10.2015

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


22.09.2026	Tartu Ülikool	2 324,31 €Received	OPERATING EXPENSESTertiary education
14.09.2026	Pärnu Linna Haldus	932,20 €Received	OPERATING EXPENSESMunicipal government
27.08.2026	Eesti Muusika- ja Teatriakadeemia	1 178 €Received	OPERATING EXPENSESGeneral transfers within the government sector
27.08.2026	Eesti Muusika- ja Teatriakadeemia	4 797,56 €Received	OPERATING EXPENSESGeneral transfers within the government sector
26.08.2026	Kuressaare Haigla Sihtasutus	1 003,16 €Received	OPERATING EXPENSESGeneral hospital services

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts


18.06.2021End 15.10.2021	Reference number 237870	Majandus- ja TeeninduskolledžContracting authority	30 000 €actual 300 000 €	Completed
03.12.2019End 03.12.2023	Reference number 205900 · 205900 Raamleping Tool kontoritoolid	sihtasutus Põhja-Eesti RegionaalhaiglaContracting authority	100 000 €actual 34 109 €	Completed
03.12.2019End 03.12.2023	Reference number 205900 · Hankeleping 1.2-14/1096-1 (2023)	sihtasutus Põhja-Eesti RegionaalhaiglaContracting authority	34 109 €	Completed
28.07.2015End 10.09.2015	Reference number 165236 · 6-20/KV/88	Tartu ÜlikoolContracting authority	94 814 €	Completed
16.03.2015End 15.05.2015	Reference number 160066	Vastseliina VallavalitsusContracting authority	38 830 €	Completed

.ee domains


kagumo.ee	Active	16.07.2026	17.07.2027
toolid.ee	Active	23.10.2010	24.10.2029
tool.ee	Active	04.07.2010	23.10.2029

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.