DINER Osaühing
Active Registry code 10000811
OÜ Vao küla Registered 28 May 1996
DINER Osaühing is a OÜ based in Vao küla, registry code 10000811, status: active. Main activity: Raising of dairy cattle. According to EMTA, turnover for Q3 2026 was €645 098 with 8 employees.
Turnover
645 098 €
↑ 33.5% vs Q2 2026
State taxes
96 695 €
↑ 52.8% vs Q2 2026
Labour taxes
32 958 €
↓ 13.9% vs Q2 2026
Employees
8
−2 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 645 098 €above 98% of companiesindustry median 15 366 € · companies in the industry: 3 793
- Labour taxes per employee 4 120 €above 94% of companiesindustry median 1 296 € · companies in the industry: 1 998
- Revenue · 2025 2.5 mn €above 98% of companiesindustry median 10 955 € · companies in the industry: 5 062
- Net profit margin · 2025 40.2 %above 75% of companiesindustry median 10.0 % · companies in the industry: 3 757
Taxes and turnover
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 645 098 | 96 695 | 32 958 | 8 |
| Q2 2026 | 483 253 | 63 268 | 38 272 | 10 |
| Q1 2026 | 548 853 | 103 612 | 34 630 | 10 |
| Q4 2025 | 595 917 | 29 045 | 32 402 | 10 |
| Q3 2025 | 698 988 | 86 921 | 28 672 | 10 |
| Q2 2025 | 669 910 | 82 536 | 28 313 | 9 |
| Q1 2025 | 632 774 | 107 295 | 23 955 | 8 |
| Q4 2024 | 665 134 | 87 207 | 22 113 | 7 |
| Q3 2024 | 560 407 | 79 636 | 22 765 | 9 |
| Q2 2024 | 540 193 | 42 999 | 20 409 | 9 |
| Q1 2024 | 583 403 | 91 766 | 21 867 | 8 |
| Q4 2023 | 446 442 | 52 461 | 21 262 | 7 |
| Q3 2023 | 447 358 | 27 250 | 18 710 | 7 |
| Q2 2023 | 551 195 | 38 699 | 19 043 | 6 |
| Q1 2023 | 609 471 | 82 560 | 19 031 | 6 |
| Q4 2022 | 1 105 671 | 143 148 | 21 343 | 6 |
| Q3 2022 | 468 681 | 56 222 | 18 082 | 6 |
| Q2 2022 | 467 669 | 29 629 | 17 255 | 7 |
| Q1 2022 | 431 013 | 65 247 | 20 502 | 6 |
Labour taxes per employee per month
1 373 €
Turnover per employee in the quarter
80 637 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 2 471 679 | 994 351 | 376 663 | 5 426 305 | 5 244 707 | 10 |
| 2024 | 2 139 275 | 666 168 | 294 851 | 4 414 822 | 4 250 356 | 7 |
| 2023 | 2 044 400 | 501 890 | 295 954 | 3 777 162 | 3 584 188 | 7 |
| 2022 | 2 554 100 | 1 136 272 | 262 098 | 3 461 917 | 3 082 298 | 7 |
| 2021 | 1 459 877 | 425 467 | 241 273 | 2 525 751 | 1 946 026 | 7 |
| 2020 | 1 033 312 | 137 051 | 208 639 | 2 309 620 | 1 520 559 | 8 |
| 2019 | 865 773 | 240 865 | 163 782 | 2 145 512 | 1 383 508 | 8 |
| 2018 | — | — | — | — | — | 8 |
| 2017 | — | — | — | — | — | 8 |
| 2016 | — | — | — | — | — | 9 |
| 2015 | — | — | — | — | — | 12 |
| 2014 | — | — | — | — | — | 12 |
| 2013 | — | — | — | — | — | 14 |
| 2012 | — | — | — | — | — | 14 |
| 2011 | — | — | — | — | — | 16 |
| 2010 | — | — | — | — | — | 16 |
| 2009 | — | — | — | — | — | 17 |
| 2008 | — | — | — | — | — | 18 |
| 2007 | — | — | — | — | — | 18 |
| 2006 | — | — | — | — | — | 20 |
| 2005 | — | — | — | — | — | 22 |
| 2004 | — | — | — | — | — | 21 |
| 2003 | — | — | — | — | — | 21 |
| 2002 | — | — | — | — | — | 23 |
| 2001 | — | — | — | — | — | 21 |
| 2000 | — | — | — | — | — | 19 |
| 1999 | — | — | — | — | — | 19 |
| 1998 | — | — | — | — | — | 22 |
| 1997 | — | — | — | — | — | 18 |
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
38.6 %
Net profit / revenue
Return on equity (ROE)
19.0 %
Net profit / equity
Return on assets (ROA)
18.3 %
Net profit / assets
Equity ratio
96.7 %
Equity / assets
Debt ratio
3.3 %
Liabilities / assets
Current ratio
7.80
Current assets / current liabilities
Revenue per employee
257 511 €
Revenue / average full-time employees
Labour cost per employee per month
3 139 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 11 Mar 2026 | Company’s own · audited | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 28 Feb 2025 | Company’s own · audited | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 16 Apr 2024 | Company’s own · audited | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 27 Feb 2023 | Company’s own · audited | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 7 Mar 2022 | Company’s own · audited | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 8 Mar 2021 | Company’s own · audited | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 28 Feb 2020 | Company’s own · audited | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 2 | 5 000 000 EEK | aktsiaselts Hansapank | 25 Apr 2008 – in force |
Board
- Kalle MargusBoard member · since 14 Sep 2020
- Jana BorovkovaBoard member · since 13 Apr 2026
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Emacs Agro GmbhLegal person · 35 156 €
Beneficial owners
- Matthias HeinzelOver 50% of voting rights in the consolidated entity · AUT · since 29 Oct 2024
Founders and other persons
- Maidu KuuseAudit firm · 30 Dec 2013
- Osaühing MK AuditAudit firm · 30 Dec 2013
Related companies
Activities (EMTAK)
- 01411Raising of dairy cattle Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 40000397 / 24 13 Apr 2026 |
Amendment entry | In force 13 Apr 2026 |
||
| Ä 40000397 / 23 29 Oct 2024 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 29 Oct 2024 |
||
| Ä 40000397 / 22 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 40000397 / 21 16 Sep 2020 |
Amendment under Commercial Code § 525 (2) | In force 16 Sep 2020 |
||
| Ä 40000397 / 20 14 Sep 2020 |
Amendment entry | In force 14 Sep 2020 |
||
| Ä 40000397 / 19 19 Jan 2018 |
Amendment entry | In force 19 Jan 2018 |
||
| Ä 40000397 / 18 5 Dec 2017 |
Amendment entry | In force 5 Dec 2017 |
||
| Ä 40000397 / 17 18 Jun 2014 |
Transformation entry | In force 18 Jun 2014 |
||
| Ä 40000397 / M8 17 Jun 2014 |
Ruling to eliminate deficiencies | 17 Jul 2014 | Deficiencies eliminated 18 Jun 2014 |
|
| Ä 40000397 / 16 27 Dec 2013 |
Amendment entry | In force 27 Dec 2013 |
||
| Ä 40000397 / 15 13 Jun 2013 |
Amendment entry | In force 13 Jun 2013 |
||
| Ä 40000397 / 14 6 May 2013 |
Amendment entry | In force 6 May 2013 |
||
| Ä 40000397 / M7 23 Apr 2013 |
Ruling to eliminate deficiencies | 23 May 2013 | Deficiencies eliminated 23 Apr 2013 |
|
| Ä 40000397 / 13 23 Apr 2013 |
Amendment entry | In force 23 Apr 2013 |
||
| Ä 40000397 / 12 10 Apr 2013 |
Amendment entry | In force 10 Apr 2013 |
||
| Ä 40000397 / 11 5 Apr 2013 |
Amendment entry | In force 5 Apr 2013 |
||
| Ä 40000397 / 10 25 Mar 2013 |
Amendment entry | In force 25 Mar 2013 |
||
| Ä 40000397 / 9 1 Feb 2013 |
Amendment entry | In force 1 Feb 2013 |
||
| Ä 40000397 / M6 31 Jan 2013 |
Ruling to eliminate deficiencies | 1 Jun 2013 | In force 31 Jan 2013 |
|
| Ä 40000397 / 8 13 Jul 2011 |
Amendment entry | In force 13 Jul 2011 |
||
| Ä 40000397 / 7 20 Apr 2010 |
Deletion of activities from the registry card | In force 20 Apr 2010 |
||
| Ä 397 / 6 25 Feb 2009 |
Amendment entry | In force 25 Feb 2009 |
||
| Ä 397 / M5 10 Feb 2009 |
Ruling to eliminate deficiencies | 10 May 2009 | In force 11 Feb 2009 |
|
| Ä 397 / M4 10 Nov 2008 |
Warning of a fine: deficiencies in the annual report | 11 Feb 2009 | Deficiencies eliminated 19 Nov 2008 |
|
| K 7277 / 3 25 Apr 2008 |
Commercial pledge entered | In force 25 Apr 2008 |
||
| K 7277 / 2 25 Apr 2008 |
Commercial pledge deleted | In force 25 Apr 2008 |
||
| Ä 397 / 5 16 May 2007 |
Amendment entry | In force 16 May 2007 |
||
| Ä 397 / M3 9 Apr 2007 |
Ruling to eliminate deficiencies (to be served) | 9 Aug 2007 | In force 11 Apr 2007 |
|
| Ä 397 / M2 8 Jan 2007 |
Ruling to eliminate deficiencies (to be served) | 10 Apr 2007 | In force 10 Jan 2007 |
|
| Ä 397 / 4 7 Jul 2005 |
Amendment entry | In force | ||
| Ä 397 / M1 29 Jun 2005 |
Ruling to eliminate deficiencies (to be served) | 1 Oct 2005 | In force | |
| Ä 397 / 3 22 Oct 2002 |
Entry decision on the register’s own initiative | In force | ||
| Ä 397 / 2 1 Oct 2002 |
Unpublished amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data