osaühing Lunester

Active Registry code 10073253 OÜ Tallinn Registered 14 Aug 1996

osaühing Lunester is a OÜ based in Tallinn, registry code 10073253, status: active. Main activity: Other non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €200 825 with 14 employees.

Turnover

200 825 €

↓ 9.5% vs Q2 2026

State taxes

54 665 €

↑ 13.1% vs Q2 2026

Labour taxes

25 674 €

↑ 8.3% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 200 825 €

above 85% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 834 €

above 72% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 937 690 €

above 92% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 3.0 %

above 58% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 200 825 € · −9.5% vs Q2 2026 · industry median 23 652 € · above 85% of the industry

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, € Q3 2026: 1 834 € · +8.3% vs Q2 2026 · industry median 1 201 € · above 72% of the industry

Company
Industry median

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

Employees Q3 2026: 14 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 54 665 € · +13.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	200 825	54 665	25 674	14
Q2 2026	221 893	48 352	23 703	14
Q1 2026	201 793	52 943	27 328	14
Q4 2025	278 310	66 239	23 703	14
Q3 2025	214 752	49 264	22 913	14
Q2 2025	230 364	50 556	22 728	13
Q1 2025	269 114	52 620	21 176	13
Q4 2024	280 659	56 563	20 166	13
Q3 2024	218 271	43 117	19 542	14
Q2 2024	212 329	44 450	18 330	13
Q1 2024	213 901	39 670	16 708	12
Q4 2023	293 849	52 477	17 484	11
Q3 2023	249 701	48 335	20 333	11
Q2 2023	263 382	42 666	18 348	12
Q1 2023	261 050	50 643	17 557	12
Q4 2022	322 466	56 696	17 114	13
Q3 2022	272 287	48 485	17 017	13
Q2 2022	239 273	43 562	16 366	13
Q1 2022	195 656	34 712	15 852	14

Labour taxes per employee per month

611 €

Turnover per employee in the quarter

14 345 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 937 690 € · −4.2% vs 2024 · industry median 16 974 € · above 92% of the industry

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: 27 733 € · +30.2% vs 2024 · industry median 0 € · above 91% of the industry

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: 3.0 % · +0.8 pp vs the year before · industry median 1.3 % · above 58% of the industry

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: 933 979 € · +3.9% vs 2024

Equity, € thousand 2025: 330 568 € · +9.2% vs 2024

Employees 2025: 12 · +9.1% vs 2024 · industry median 2 · above 92% of the industry

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	937 690	27 733	254 274	933 979	330 568	12
2024	979 279	21 305	214 787	898 639	302 835	11
2023	1 044 461	24 404	204 745	864 125	296 530	12
2022	1 046 081	27 778	188 337	759 052	287 126	13
2021	809 507	11 014	169 516	639 173	259 348	14
2020	718 145	-9 080	168 960	592 513	267 084	14
2019	851 878	19 567	154 261	729 340	276 164	14
2018	—	—	—	—	—	13
2017	—	—	—	—	—	13
2016	—	—	—	—	—	11
2015	—	—	—	—	—	11
2014	—	—	—	—	—	11
2013	—	—	—	—	—	10
2012	—	—	—	—	—	10
2011	—	—	—	—	—	8
2010	—	—	—	—	—	9
2009	—	—	—	—	—	8
2008	—	—	—	—	—	7
2007	—	—	—	—	—	5
2006	—	—	—	—	—	6
2005	—	—	—	—	—	8
2004	—	—	—	—	—	7
2003	—	—	—	—	—	6
2002	—	—	—	—	—	5
2001	—	—	—	—	—	4
2000	—	—	—	—	—	4
1999	—	—	—	—	—	3
1998	—	—	—	—	—	2
1997	—	—	—	—	—	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

3.0 %

Net profit / revenue

Return on equity (ROE)

8.4 %

Net profit / equity

Return on assets (ROA)

3.0 %

Net profit / assets

Equity ratio

35.4 %

Equity / assets

Debt ratio

64.6 %

Liabilities / assets

Current ratio

1.46

Current assets / current liabilities

Revenue per employee

78 141 €

Revenue / average full-time employees

Labour cost per employee per month

1 766 €

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	1 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	19 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	17 Aug 2020	Company’s own	e-Äriregister

Board

Viktoria Tseluiko
Board member · since 17 Apr 2007

Right of representation

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

Owners

Viktoria Tseluiko
Natural person · 6 061 €

59.38%
Valeria Fetissova
Natural person · 1 914 €

18.75%
Arina Zolotareva
Natural person · 1 914 €

18.75%
Grigori Rõbakov
Natural person · 319 €

3.13%

Beneficial owners

Viktoria Tseluiko
Direct ownership · since 21 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47121Other non-specialised retail sale Main
46901Non-specialised wholesale trade
74141Other specialised design activities

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10004454 / 13 1 Apr 2026	Amendment entry	In force 1 Apr 2026	PDF
Ä 10004454 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10004454 / 11 12 Mar 2018	Amendment entry	In force 12 Mar 2018	PDF
Ä 10004454 / 10 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10004454 / 9 27 May 2013	Amendment under Commercial Code § 525 (2)	In force 27 May 2013	PDF
Ä 10004454 / 8 18 Oct 2011	Amendment entry	In force 18 Oct 2011	PDF
Ä 10004454 / 7 5 Jul 2010	Amendment under Commercial Code § 525 (2)	In force 5 Jul 2010	PDF
Ä 10004454 / 6 21 Jun 2010	Deletion of activities from the registry card	In force 21 Jun 2010	PDF
Ä 4454 / 5 17 Apr 2007	Amendment entry	In force 17 Apr 2007	PDF
Ä 4454 / 4 27 Sep 2005	Amendment entry	In force	PDF

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

osaühing Lunester

Position in the industry Retail trade · EMTAK 47

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 10