Osaühing Ilusalong Lelii

Active Registry code 10120892 OÜ Kuressaare linn Registered 29 Oct 1996

Osaühing Ilusalong Lelii is a OÜ based in Kuressaare linn, registry code 10120892, status: active. Main activity: Hairdressing and barber activities. According to EMTA, turnover for Q3 2026 was €11 427 with 2 employees.

Turnover

11 427 €

↓ 0.8% vs Q2 2026

State taxes

4 081 €

↑ 4.9% vs Q2 2026

Labour taxes

2 227 €

↑ 4.2% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

Turnover · Q3 2026 11 427 €

above 52% of companies

industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee 1 114 €

above 63% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 49 477 €

above 91% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 0.0 %

above 30% of companies

industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 11 427 € · −0.8% vs Q2 2026 · industry median 10 820 € · above 52% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 114 € · +4.2% vs Q2 2026 · industry median 969 € · above 63% of the industry

Company
Industry median

Industry: Personal 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: 4 081 € · +4.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	11 427	4 081	2 227	2
Q2 2026	11 515	3 891	2 138	2
Q1 2026	12 852	3 945	2 170	2
Q4 2025	11 962	4 191	2 290	2
Q3 2025	12 302	4 232	2 294	2
Q2 2025	12 279	3 795	2 211	2
Q1 2025	12 170	3 448	2 052	2
Q4 2024	13 119	3 359	2 046	2
Q3 2024	12 639	3 685	2 051	2
Q2 2024	12 043	3 216	1 965	2
Q1 2024	11 746	2 813	1 785	2
Q4 2023	11 750	2 718	1 751	2
Q3 2023	13 503	3 063	1 755	2
Q2 2023	13 008	2 618	1 646	2
Q1 2023	12 269	2 432	1 556	2
Q4 2022	11 770	2 676	1 671	2
Q3 2022	13 270	2 687	1 614	2
Q2 2022	11 560	2 566	1 607	2
Q1 2022	11 903	2 413	1 505	2

Labour taxes per employee per month

371 €

Turnover per employee in the quarter

5 714 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 49 477 € · −0.8% vs 2024 · industry median 8 249 € · above 91% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 0 € · +100.0% vs 2024 · industry median 29 € · above 30% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.0 % · +1.1 pp vs the year before · industry median 1.5 % · above 30% of the industry

Company
Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 12 677 € · +5.2% vs 2024

Equity, € 2025: 6 435 € · −0.0% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 85% of the industry

Company
Industry median

Industry: Personal 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	49 477	0	28 484	12 677	6 435	2
2024	49 882	-560	26 371	12 052	6 436	2
2023	50 815	120	23 413	13 133	6 996	2
2022	47 854	57	21 259	13 438	6 876	2
2021	41 673	-3 199	19 772	14 138	6 819	2
2020	38 538	1 966	18 188	14 279	9 018	2
2019	45 480	41	17 897	14 247	7 051	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	3
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3
1997	—	—	—	—	—	3

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

0.0 %

Net profit / revenue

Return on equity (ROE)

0.0 %

Net profit / equity

Return on assets (ROA)

0.0 %

Net profit / assets

Equity ratio

50.8 %

Equity / assets

Debt ratio

49.2 %

Liabilities / assets

Current ratio

0.57

Current assets / current liabilities

Revenue per employee

24 739 €

Revenue / average full-time employees

Labour cost per employee per month

1 187 €

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	31 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	8 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 Oct 2020	Company’s own	e-Äriregister

Board

Lembi Kaal
Board member · since 11 Apr 2008
Liina Laht
Board member · since 11 Apr 2008

Right of representation

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

Owners

Lembi Kaal
Natural person · 6 391 €

50%
Liina Laht
Natural person · 6 391 €

50%

Beneficial owners

Lembi Kaal
Direct ownership · since 15 Oct 2018
Liina Laht
Direct ownership · since 15 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

96211Hairdressing and barber activities Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30001642 / 9 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 30001642 / 8 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30001642 / 7 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 30001642 / 6 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30001642 / 5 21 Sep 2011	Amendment entry		In force 21 Sep 2011	PDF
Ä 1642 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 1642 / 3 11 Apr 2008	Amendment entry		In force 11 Apr 2008	PDF
Ä 1642 / M1 20 Mar 2008	Ruling to eliminate deficiencies (to be served)	21 May 2008	In force 22 Mar 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data