Osaühing PC & Program

Active Registry code 10077742 OÜ Tallinn Registered 12 Sep 1996

Osaühing PC & Program is a OÜ based in Tallinn, registry code 10077742, status: active. Main activity: Retail sale of watches and jewellery. According to EMTA, turnover for Q3 2026 was €522 141 with 4 employees.

Turnover

522 141 €

↑ 8.7% vs Q2 2026

State taxes

75 060 €

↑ 91.7% vs Q2 2026

Labour taxes

7 282 €

↑ 23.5% 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 522 141 €

above 91% of companies

industry median 23 652 € · companies in the industry: 7 648
Labour taxes per employee 1 821 €

above 71% of companies

industry median 1 201 € · companies in the industry: 4 661
Revenue · 2025 897 550 €

above 92% of companies

industry median 16 956 € · companies in the industry: 13 501
Net profit margin · 2025 5.6 %

above 67% of companies

industry median 1.3 % · companies in the industry: 9 478

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 522 141 € · +8.7% vs Q2 2026 · industry median 23 652 € · 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.

Labour taxes per employee, € Q3 2026: 1 821 € · +23.5% vs Q2 2026 · industry median 1 201 € · above 71% 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: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 75 060 € · +91.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	522 141	75 060	7 282	4
Q2 2026	480 196	39 162	5 895	4
Q1 2026	305 039	52 519	6 034	4
Q4 2025	240 601	28 639	6 295	4
Q3 2025	332 834	45 928	6 186	4
Q2 2025	358 588	39 238	6 038	4
Q1 2025	311 222	28 305	5 931	4
Q4 2024	265 478	26 099	5 629	4
Q3 2024	378 139	51 118	5 451	4
Q2 2024	349 539	31 329	5 451	4
Q1 2024	366 748	45 334	4 991	4
Q4 2023	230 335	20 589	4 548	4
Q3 2023	340 418	44 105	4 548	4
Q2 2023	334 506	42 584	4 548	4
Q1 2023	410 124	44 274	4 767	4
Q4 2022	266 459	33 879	5 205	4
Q3 2022	335 389	24 763	5 203	4
Q2 2022	391 563	44 566	4 013	4
Q1 2022	395 675	29 805	4 013	4

Labour taxes per employee per month

607 €

Turnover per employee in the quarter

130 535 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 897 550 € · −12.9% vs 2024 · industry median 16 956 € · 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: 49 964 € · −7.3% vs 2024 · industry median 0 € · above 98% 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: 5.6 % · +0.3 pp vs the year before · industry median 1.3 % · above 67% 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: 1 362 983 € · +2.1% vs 2024

Equity, € thousand 2025: 1 333 063 € · +1.5% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 2 · above 80% 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	897 550	49 964	64 961	1 362 983	1 333 063	4
2024	1 030 855	53 897	62 445	1 335 169	1 313 099	4
2023	965 697	41 743	58 363	1 370 775	1 327 597	4
2022	1 085 166	97 652	55 395	1 475 580	1 322 075	4
2021	1 034 279	56 173	52 977	1 456 986	1 224 420	4
2020	852 689	50 061	57 449	1 417 428	1 168 255	5
2019	913 125	17 004	57 314	1 394 747	1 118 194	5
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	4
2015	—	—	—	—	—	3
2014	—	—	—	—	—	4
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	4
2008	—	—	—	—	—	3
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	5
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
1999	—	—	—	—	—	6

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

5.6 %

Net profit / revenue

Return on equity (ROE)

3.7 %

Net profit / equity

Return on assets (ROA)

3.7 %

Net profit / assets

Equity ratio

97.8 %

Equity / assets

Debt ratio

2.2 %

Liabilities / assets

Current ratio

44.58

Current assets / current liabilities

Revenue per employee

224 388 €

Revenue / average full-time employees

Labour cost per employee per month

1 353 €

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	17 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	11 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	10 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	11 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	10 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	11 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	10 Mar 2020	Company’s own	e-Äriregister

Board

Viive Lomp
Board member · since 4 Apr 2005
Mati Lomp
Board member · since 4 Mar 2010

Right of representation

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

Owners

Mati Lomp
Natural person · 2 556 €

80%
osaühing OPAAL LM
Legal person · 10162258 · 639 €

20%

Beneficial owners

Mati Lomp
Direct ownership · since 12 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47771Retail sale of watches and jewellery Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10004957 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10004957 / 11 4 Mar 2019	Amendment entry	In force 4 Mar 2019	PDF
Ä 10004957 / 10 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10004957 / 9 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10004957 / 8 16 Sep 2016	Amendment entry	In force 16 Sep 2016	PDF
Ä 10004957 / 7 18 Oct 2011	Amendment entry	In force 18 Oct 2011	PDF
Ä 10004957 / 6 4 Mar 2010	Amendment entry	In force 4 Mar 2010	PDF
Ä 4957 / 5 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 4957 / 4 4 Apr 2005	Amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 26 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing PC & Program

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 9