Osaühing I.V.A. Leon
Active Registry code 10145550
OÜ Tallinn Registered 15 May 1997
Osaühing I.V.A. Leon is a OÜ based in Tallinn, registry code 10145550, status: active. Main activity: Activities of agents involved in non-specialised wholesale. According to EMTA, turnover for Q3 2026 was €374 953 with 3 employees.
Turnover
374 953 €
↑ 90 687.7% vs Q2 2026
State taxes
99 807 €
↑ 858.4% vs Q2 2026
Labour taxes
11 306 €
↑ 3.5% vs Q2 2026
Employees
3
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 374 953 €above 77% of companiesindustry median 60 065 € · companies in the industry: 6 941
- Labour taxes per employee 3 769 €above 74% of companiesindustry median 2 104 € · companies in the industry: 4 194
- Revenue · 2025 877 566 €above 81% of companiesindustry median 63 691 € · companies in the industry: 10 038
- Net profit margin · 2025 3.9 %above 56% of companiesindustry median 2.7 % · companies in the industry: 7 414
Taxes and turnover
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 374 953 | 99 807 | 11 306 | 3 |
| Q2 2026 | 413 | 10 414 | 10 923 | 3 |
| Q1 2026 | 466 106 | — | 10 619 | 3 |
| Q4 2025 | 207 962 | 195 479 | 10 982 | 3 |
| Q3 2025 | 812 | — | 10 721 | 3 |
| Q2 2025 | 202 882 | 82 713 | 11 188 | 3 |
| Q1 2025 | 3 915 | 28 334 | 13 909 | 3 |
| Q4 2024 | 20 046 | 14 865 | 10 197 | 3 |
| Q3 2024 | 31 326 | 26 419 | 12 367 | 3 |
| Q2 2024 | 48 719 | 21 360 | 10 068 | 4 |
| Q1 2024 | 126 044 | 19 047 | 10 267 | 4 |
| Q4 2023 | 400 444 | 113 615 | 11 196 | 4 |
| Q3 2023 | 252 381 | 81 690 | 9 676 | 3 |
| Q2 2023 | 281 650 | 45 081 | 8 709 | 4 |
| Q1 2023 | 3 154 | 60 965 | 8 755 | 4 |
| Q4 2022 | 571 664 | 56 548 | 9 704 | 4 |
| Q3 2022 | 851 744 | 62 313 | 7 714 | 4 |
| Q2 2022 | 626 000 | 102 243 | 6 979 | 4 |
| Q1 2022 | 1 196 059 | 196 423 | 9 952 | 4 |
Labour taxes per employee per month
1 256 €
Turnover per employee in the quarter
124 984 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 877 566 | 33 999 | 95 155 | 611 069 | 263 496 | 3 |
| 2024 | 183 592 | -53 352 | 100 855 | 261 643 | 229 498 | 3 |
| 2023 | 971 471 | 14 480 | 93 630 | 451 249 | 415 954 | 3 |
| 2022 | 1 616 358 | 98 698 | 77 150 | 481 488 | 461 474 | 3 |
| 2021 | 1 553 203 | 238 397 | 67 668 | 658 298 | 407 776 | 3 |
| 2020 | 488 384 | 77 386 | 57 496 | 345 851 | 197 379 | 3 |
| 2019 | 78 750 | -30 073 | 43 489 | 128 381 | 119 994 | 3 |
| 2018 | — | — | — | — | — | 3 |
| 2017 | — | — | — | — | — | 3 |
| 2016 | — | — | — | — | — | 3 |
| 2015 | — | — | — | — | — | 3 |
| 2014 | — | — | — | — | — | 3 |
| 2013 | — | — | — | — | — | 3 |
| 2012 | — | — | — | — | — | 3 |
| 2011 | — | — | — | — | — | 3 |
| 2010 | — | — | — | — | — | 3 |
| 2009 | — | — | — | — | — | 3 |
| 2008 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 3 |
| 2006 | — | — | — | — | — | 3 |
| 2005 | — | — | — | — | — | 3 |
| 2004 | — | — | — | — | — | 3 |
| 2003 | — | — | — | — | — | 3 |
| 2002 | — | — | — | — | — | 4 |
| 2001 | — | — | — | — | — | 4 |
| 1998 | — | — | — | — | — | 7 |
| 1997 | — | — | — | — | — | 8 |
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
3.9 %
Net profit / revenue
Return on equity (ROE)
12.9 %
Net profit / equity
Return on assets (ROA)
5.6 %
Net profit / assets
Equity ratio
43.1 %
Equity / assets
Debt ratio
56.9 %
Liabilities / assets
Current ratio
1.76
Current assets / current liabilities
Revenue per employee
292 522 €
Revenue / average full-time employees
Labour cost per employee per month
2 643 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 8 May 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 25 Apr 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 13 May 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 2 May 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 29 Apr 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 30 Apr 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 27 Apr 2020 | Company’s own | e-Äriregister |
Board
- Toivo MartinsonBoard member · since 15 May 1997
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Toivo MartinsonNatural person · 3 000 €
Beneficial owners
- Toivo MartinsonDirect ownership · since 27 Sep 2018
Founders and other persons
No other persons.
Activities (EMTAK)
- 46191Activities of agents involved in non-specialised wholesale Main
- 74991All other professional, scientific and technical activities n.e.c.
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10012935 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10012935 / 10 16 Jan 2018 |
Amendment entry | In force 16 Jan 2018 |
||
| Ä 10012935 / 9 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10012935 / M3 5 Apr 2016 |
Procedural ruling | 5 May 2016 | Deficiencies eliminated 12 Apr 2016 |
|
| Ä 10012935 / 8 13 Jan 2016 |
Amendment entry | In force 13 Jan 2016 |
||
| Ä 10012935 / 7 7 Oct 2013 |
Amendment entry | In force 7 Oct 2013 |
||
| Ä 10012935 / 6 15 Feb 2012 |
Amendment entry | In force 15 Feb 2012 |
||
| Ä 10012935 / M2 3 Jan 2012 |
Ruling to eliminate deficiencies | 3 Apr 2012 | In force 3 Jan 2012 |
|
| Ä 12935 / 5 3 Dec 2008 |
Deletion of activities from the registry card | In force 15 Dec 2008 |
||
| Ä 12935 / 4 17 Sep 2003 |
Unpublished amendment entry | In force | ||
| Ä 12935 / M1 29 Nov 2002 |
Ruling to eliminate deficiencies (to be served) | 12 Feb 2002 | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data