Osaühing Merl

Active Registry code 10054103 OÜ Veadla küla Registered 5 Jul 1996

Osaühing Merl is a OÜ based in Veadla küla, registry code 10054103, status: active. Main activity: Growing of vegetables and melons, roots and tubers. According to EMTA, turnover for Q3 2026 was €50 490 with 2 employees.

Turnover

50 490 €

↑ 49.3% vs Q2 2026

State taxes

11 321 €

↑ 345.4% vs Q2 2026

Labour taxes

1 845 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Crop and animal production, hunting and related service activities · EMTAK 01

Turnover · Q3 2026 50 490 €

above 71% of companies

industry median 15 366 € · companies in the industry: 3 793
Labour taxes per employee 923 €

above 26% of companies

industry median 1 296 € · companies in the industry: 1 998
Revenue · 2025 111 836 €

above 80% of companies

industry median 10 955 € · companies in the industry: 5 062
Net profit margin · 2025 3.8 %

above 40% of companies

industry median 10.0 % · companies in the industry: 3 757

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 50 490 € · +49.3% vs Q2 2026 · industry median 15 366 € · above 71% of the industry

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.

Labour taxes per employee, € Q3 2026: 923 € · +0.0% vs Q2 2026 · industry median 1 296 € · above 26% of the industry

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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 11 321 € · +345.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	50 490	11 321	1 845	2
Q2 2026	33 824	2 542	1 845	2
Q1 2026	54 385	13 561	1 827	2
Q4 2025	2 130	1 954	1 885	2
Q3 2025	30 263	4 375	1 866	2
Q2 2025	27 734	4 347	1 857	2
Q1 2025	23 153	4 094	1 887	2
Q4 2024	22 737	5 740	1 646	2
Q3 2024	72 724	15 439	1 690	2
Q2 2024	35 301	3 662	1 464	2
Q1 2024	32 180	7 198	1 200	1
Q4 2023	32 146	6 673	1 259	1
Q3 2023	37 210	6 750	1 259	1
Q2 2023	17 626	3 004	1 259	1
Q1 2023	30 174	6 535	1 220	1
Q4 2022	29 990	5 857	1 281	1
Q3 2022	43 310	11 382	1 386	1
Q2 2022	23 397	1 275	1 316	1
Q1 2022	22 581	5 057	907	1

Labour taxes per employee per month

308 €

Turnover per employee in the quarter

25 245 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 111 836 € · −30.5% vs 2024 · industry median 10 955 € · above 80% of the industry

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.

Net profit, € 2025: 4 239 € · −84.3% vs 2024 · industry median 392 € · above 64% of the industry

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.

Net profit margin, % 2025: 3.8 % · −13.0 pp vs the year before · industry median 10.0 % · above 40% of the industry

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.

Assets, € thousand 2025: 172 315 € · +2.8% vs 2024

Equity, € 2025: 92 492 € · −0.3% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	111 836	4 239	19 374	172 315	92 492	1
2024	161 002	27 019	17 320	167 593	92 766	1
2023	118 777	16 184	14 932	188 499	81 747	1
2022	120 799	20 819	14 821	185 136	65 562	1
2021	91 781	24 291	9 633	202 070	54 743	1
2020	97 252	9 932	9 404	207 012	39 452	1
2019	86 230	9 245	8 657	140 297	29 521	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1999	—	—	—	—	—	2

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

3.8 %

Net profit / revenue

Return on equity (ROE)

4.6 %

Net profit / equity

Return on assets (ROA)

2.5 %

Net profit / assets

Equity ratio

53.7 %

Equity / assets

Debt ratio

46.3 %

Liabilities / assets

Current ratio

1.57

Current assets / current liabilities

Revenue per employee

111 836 €

Revenue / average full-time employees

Labour cost per employee per month

1 615 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	1 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	26 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	5 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	22 Apr 2020	Company’s own	e-Äriregister

Board

Leho Meltsa
Board member · since 5 Jul 1996

Right of representation

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

Owners

Leho Meltsa
Natural person · 8 564 €

100%

Beneficial owners

Leho Meltsa
Direct ownership · since 30 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

01131Growing of vegetables and melons, roots and tubers Main
01301Plant propagation
46111Activities of agents involved in the wholesale of agricultural raw materials, live animals, textile raw materials and semi-finished goods
68201Rental and operating of own or leased real estate
69202Bookkeeping, tax consulting

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 40000565 / 10 17 Jun 2024	Amendment under Code of Civil Procedure § 595¹ (1)	In force 17 Jun 2024	PDF
Ä 40000565 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 40000565 / 8 14 Feb 2018	Amendment entry	In force 14 Feb 2018	PDF
Ä 40000565 / 7 19 Jan 2018	Amendment entry	In force 19 Jan 2018	PDF
Ä 40000565 / 6 30 Mar 2015	Amendment entry	In force 30 Mar 2015	PDF
Ä 40000565 / 5 31 Oct 2011	Amendment entry	In force 31 Oct 2011	PDF
Ä 565 / 4 3 Dec 2008	Deletion of activities from the registry card	In force 10 Dec 2008	PDF
Ä 565 / 3 17 May 2006	Amendment entry	In force 17 May 2006	PDF

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

Osaühing Merl

Position in the industry Crop and animal production, hunting and related service activities · EMTAK 01

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 8