osaühing LÕOSILM

Active Registry code 10164085 OÜ Tartu linn Registered 26 Nov 1996

osaühing LÕOSILM is a OÜ based in Tartu linn, registry code 10164085, status: active. Main activity: Retail sale of other food. According to EMTA, turnover for Q3 2026 was €0 with employees.

Turnover

0 €

State taxes

—

Labour taxes

—

Employees

—

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

Position in the industry Retail trade · EMTAK 47

Revenue · 2025 77 167 €

above 71% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -6.0 %

above 23% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 0 € · industry median 23 652 € · above 2% 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 2025: 502 € · +247.8% vs Q2 2025 · industry median 1 156 € · above 15% 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 2025: 1 · −66.7% vs Q2 2025

State taxes, € Q4 2025: 380 € · −15.9% vs Q3 2025

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	—	—	—
Q2 2026	—	—	—	—
Q1 2026	—	—	—	—
Q4 2025	7 762	380	358	—
Q3 2025	25 726	452	502	1
Q2 2025	27 696	456	433	3
Q1 2025	24 372	418	452	3
Q4 2024	31 556	498	490	3
Q3 2024	39 633	389	423	2
Q2 2024	38 098	406	245	2
Q1 2024	29 861	190	240	3
Q4 2023	40 217	495	316	3
Q3 2023	43 827	607	316	3
Q2 2023	44 706	393	316	3
Q1 2023	30 216	343	295	3
Q4 2022	15 332	329	342	3
Q3 2022	22 636	540	469	3
Q2 2022	21 723	408	469	3
Q1 2022	16 588	360	424	3

Financials by year

2016 – 2025

Revenue, € thousand 2025: 77 167 € · −44.6% vs 2024 · industry median 16 974 € · 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.

Net profit, € 2025: -4 666 € · −899.0% vs 2024 · industry median 0 € · above 14% 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: -6.0 % · −6.5 pp vs the year before · industry median 1.3 % · above 23% 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, € 2025: 4 € · −100.0% vs 2024

Equity, € 2025: 4 € · −99.9% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% 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	77 167	-4 666	15 610	4	4	2
2024	139 228	584	17 080	12 838	4 670	2
2023	163 125	1 538	18 413	4 151	4 086	2
2022	76 336	-38	16 178	2 688	2 548	2
2021	72 714	-226	15 377	2 658	2 586	2
2020	89 112	-58	15 377	3 213	3 068	2
2019	90 858	-465	13 798	4 339	3 126	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	3
2000	—	—	—	—	—	4
1999	—	—	—	—	—	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

-6.0 %

Net profit / revenue

Return on equity (ROE)

-116 650.0 %

Net profit / equity

Return on assets (ROA)

-116 650.0 %

Net profit / assets

Equity ratio

100.0 %

Equity / assets

Debt ratio

0.0 %

Liabilities / assets

Revenue per employee

38 584 €

Revenue / average full-time employees

Labour cost per employee per month

650 €

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	11 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	12 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	20 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	2 Jul 2020	Company’s own	e-Äriregister

Board

Tiina Salus
Board member · since 26 Nov 1996

Right of representation

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

Owners

Tamara Grigorjeva
Natural person · 1 278 €

50%
Tiina Salus
Natural person · 1 278 €

50%

Beneficial owners

Tamara Grigorjeva
Direct ownership · since 1 Jun 2019
Tiina Salus
Direct ownership · since 1 Jun 2019

Founders and other persons

Tamara Grigorjeva
Founder · 5 000 € · 26 Nov 1996
Tiina Salus
Founder · 5 000 € · 26 Nov 1996

Activities (EMTAK)

47271Retail sale of other food Main

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20002590 / 10 27 Mar 2025	Amendment under Code of Civil Procedure § 595¹ (1)		In force 27 Mar 2025	PDF
Ä 20002590 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20002590 / 8 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20002590 / 7 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 20002590 / 6 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20002590 / 5 27 Dec 2011	Amendment entry		In force 27 Dec 2011	PDF
Ä 20002590 / M2 16 Dec 2011	Ruling to eliminate deficiencies	16 Feb 2012	In force 16 Dec 2011	PDF
Ä 20002590 / 4 25 Jun 2010	Amendment entry		In force 25 Jun 2010	PDF
Ä 20002590 / M1 18 Jun 2010	Ruling to eliminate deficiencies	19 Jul 2010	In force 18 Jun 2010	PDF
Ä 2590 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 22 Dec 2008	PDF

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