FROST OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 130 293 € | 8 | 22 757 € |
| Q2 2026 | 192 161 € | 8 | 29 760 € |
| Q1 2026 | 518 540 € | 7 | 26 653 € |
| Q4 2025 | 203 642 € | 7 | 28 226 € |
| Q3 2025 | 85 005 € | 7 | 27 613 € |
| Q2 2025 | 124 920 € | 7 | 28 087 € |
| Q1 2025 | 166 724 € | 7 | 24 639 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedNo dividends were distributed.
Previous year's retained earnings + previous year's profit − current retained earnings.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 32 466 | 6386 | 12 090 | 32 197 | 23 623 | 786 724 | 831 011 |
| Total non-current assets | 801 292 | 1 120 030 | 1 055 144 | 799 415 | 726 998 | 694 066 | 303 820 |
| Total assets | 833 758 | 1 126 416 | 1 067 234 | 831 612 | 750 621 | 1 480 790 | 1 134 831 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 126 057 | 202 907 | 210 953 | 213 379 | 197 522 | 203 882 | 160 328 |
| Non-current liabilities | 508 495 | 614 992 | 546 509 | 256 116 | 192 208 | 905 818 | 622 787 |
| Total liabilities | 634 552 | 817 899 | 757 462 | 469 495 | 389 730 | 1 109 700 | 783 115 |
| Share capital | 2556 | 2556 | 2556 | 2556 | 2556 | 2556 | 2556 |
| Retained earnings of previous periods | 179 832 | 181 994 | 305 705 | 306 960 | 359 305 | 358 078 | 368 278 |
| Profit for the year | 16 562 | 123 711 | 1255 | 52 345 | −1226 | 10 200 | −19 374 |
| Reserves and other equity | 256 | 256 | 256 | 256 | 256 | 256 | 256 |
| Total equity | 199 206 | 308 517 | 309 772 | 362 117 | 360 891 | 371 090 | 351 716 |
| Income statement | |||||||
| Sales revenue | 622 932 | 670 967 | 651 421 | 751 323 | 663 697 | 637 437 | 564 483 |
| Operating profit | 38 047 | 165 852 | 35 131 | 78 439 | 14 071 | 32 839 | −3219 |
| Profit before income tax | 16 562 | 127 311 | 1255 | 52 345 | −1226 | 10 200 | −19 374 |
| Profit for the reporting year | 16 562 | 123 711 | 1255 | 52 345 | −1226 | 10 200 | −19 374 |
| Labour costs | 260 823 | 231 368 | 263 117 | 277 423 | 253 395 | 256 866 | 251 178 |
| Depreciation of non-current assets | — | — | — | — | — | — | — |
| Other indicators | |||||||
| Employees | 8 | 8 | 8 | 7 | 6 | 6 | 6 |
| Calculated dividend | — | 14 400 | 0 | 0 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligations1 note4 clear
Data from public registers, not a credit rating.
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Summary: FROST OÜ
Overview
FROST OÜ (registry code 11568117) is a private limited company (OÜ). The company was entered in the Commercial Register in 2009 and has been registered for 17 years. Registered location: Langerma küla, Põhja-Pärnumaa vald, Pärnu maakond. According to the latest annual report, the main activity is support services to forestry (EMTAK 02401). The company is registered for VAT (VAT number EE101283328).
Financial results
Revenue in financial year 2025 was 564 483 €, down 11,4% on the previous year (637 437 €). From 2019 to 2025, revenue declined by an average of 1,6% per year. This is the company's lowest revenue among the published years (2019–2025). Financial year 2025 ended with a loss of 19 374 €. The company was profitable in 5 of the 7 published financial years. In financial year 2025 the company had 6 employees. Revenue per employee was 94 081 €. At the end of financial year 2025, total assets were 1 134 831 € and equity 351 716 € (31,0% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 130 293 €, up 53,3% on the same quarter a year earlier. The company had 8 employees in that quarter. Labour taxes paid in the quarter: 22 757 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1830 € per month.
Management and owners
The management board has 2 members. According to the register, the company has 2 owners. The largest stake (74,9%) is held by a private individual.
Data sources and freshness
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 30.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.