Osaühing Viola Lill

Active Registry code 10123962 OÜ Pärnu-Jaagupi alev Registered 24 Oct 1996

Osaühing Viola Lill is a OÜ based in Pärnu-Jaagupi alev, registry code 10123962, status: active. Main activity: Retail sale of flowers, plants, seeds, transplants and fertilizers. According to EMTA, turnover for Q3 2026 was €212 331 with 13 employees.

Turnover

212 331 €

↓ 12.9% vs Q2 2026

State taxes

49 006 €

↑ 14.3% vs Q2 2026

Labour taxes

23 592 €

↑ 13.8% vs Q2 2026

Employees

−1 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 212 331 €

above 85% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 815 €

above 71% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 806 222 €

above 92% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 3.5 %

above 60% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 212 331 € · −12.9% 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: 1 815 € · +22.5% 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: 13 · −7.1% vs Q2 2026

State taxes, € Q3 2026: 49 006 € · +14.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	212 331	49 006	23 592	13
Q2 2026	243 654	42 866	20 739	14
Q1 2026	148 568	33 112	22 028	13
Q4 2025	184 912	37 112	20 934	13
Q3 2025	211 852	44 114	26 073	13
Q2 2025	257 840	45 097	23 811	16
Q1 2025	169 832	39 194	23 142	13
Q4 2024	173 905	43 008	20 784	14
Q3 2024	232 238	54 787	30 587	14
Q2 2024	303 199	47 070	25 182	16
Q1 2024	178 183	37 366	26 407	15
Q4 2023	203 873	34 068	23 010	16
Q3 2023	245 971	51 731	27 270	15
Q2 2023	291 780	42 314	22 647	17
Q1 2023	201 101	34 750	22 065	18
Q4 2022	212 349	34 431	20 817	18
Q3 2022	262 150	56 104	28 751	19
Q2 2022	301 866	44 050	22 148	19
Q1 2022	187 227	31 017	19 948	19

Labour taxes per employee per month

605 €

Turnover per employee in the quarter

16 333 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 806 222 € · −5.9% 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: 28 211 € · +538.1% 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: 3.5 % · +3.0 pp vs the year before · industry median 1.3 % · above 60% 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: 290 314 € · +9.0% vs 2024

Equity, € thousand 2025: 257 133 € · +12.3% vs 2024

Employees 2025: 13 · +0.0% 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	806 222	28 211	251 525	290 314	257 133	13
2024	856 528	4 421	270 812	266 393	228 922	13
2023	923 557	28 768	274 880	349 406	309 501	15
2022	960 971	73 255	259 312	346 961	310 733	17
2021	881 014	80 221	229 534	299 234	267 478	14
2020	757 276	61 068	200 148	241 357	217 257	14
2019	734 288	33 080	199 290	204 778	178 189	14
2018	—	—	—	—	—	15
2017	—	—	—	—	—	15
2016	—	—	—	—	—	15
2015	—	—	—	—	—	13
2014	—	—	—	—	—	13
2013	—	—	—	—	—	12
2012	—	—	—	—	—	12
2011	—	—	—	—	—	11
2010	—	—	—	—	—	12
2009	—	—	—	—	—	0
2008	—	—	—	—	—	12
2007	—	—	—	—	—	11
2006	—	—	—	—	—	9
2005	—	—	—	—	—	8
2004	—	—	—	—	—	7
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	4
2000	—	—	—	—	—	4
1999	—	—	—	—	—	4
1998	—	—	—	—	—	5
1997	—	—	—	—	—	5

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

3.5 %

Net profit / revenue

Return on equity (ROE)

11.0 %

Net profit / equity

Return on assets (ROA)

9.7 %

Net profit / assets

Equity ratio

88.6 %

Equity / assets

Debt ratio

11.4 %

Liabilities / assets

Current ratio

7.76

Current assets / current liabilities

Revenue per employee

62 017 €

Revenue / average full-time employees

Labour cost per employee per month

1 612 €

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	14 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	1 Jul 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	27 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Tiiu Arus
Board member · since 24 Oct 1996

Right of representation

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

Owners

Tiiu Arus
Natural person · 2 535 €

91.98%
Jüri Arus
Natural person · 221 €

8.02%

Beneficial owners

Jüri Arus
Direct ownership · since 30 Oct 2018
Tiiu Arus
Direct ownership · since 30 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47761Retail sale of flowers, plants, seeds, transplants and fertilizers Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30001738 / 9 2 Sep 2023	Amendment entry	In force 2 Sep 2023	PDF
Ä 30001738 / 8 13 Feb 2018	Amendment entry	In force 13 Feb 2018	PDF
Ä 30001738 / 7 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30001738 / 6 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 30001738 / 5 1 Nov 2011	Amendment entry	In force 1 Nov 2011	PDF
Ä 1738 / 4 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 1738 / 3 28 Jun 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 Viola Lill

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 7