Osaühing Elmi

Active Registry code 10186336 OÜ Lepiku küla Registered 6 Feb 1997

Osaühing Elmi is a OÜ based in Lepiku küla, registry code 10186336, status: active. Main activity: Growing of cereals, other than rice, leguminous crops and oil seeds. According to EMTA, turnover for Q3 2026 was €257 487 with 6 employees.

Turnover

257 487 €

↑ 89.2% vs Q2 2026

State taxes

22 716 €

↑ 326.0% vs Q2 2026

Labour taxes

11 142 €

↑ 16.6% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Crop and animal production, hunting and related service activities · EMTAK 01

Turnover · Q3 2026 257 487 €

above 90% of companies

industry median 15 366 € · companies in the industry: 3 793
Labour taxes per employee 1 857 €

above 66% of companies

industry median 1 296 € · companies in the industry: 1 998
Revenue · 2025 1 mn €

above 98% of companies

industry median 10 955 € · companies in the industry: 5 062
Net profit margin · 2025 0.0 %

above 33% of companies

industry median 10.0 % · companies in the industry: 3 757

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 257 487 € · +89.2% vs Q2 2026 · industry median 15 366 € · above 90% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 857 € · +16.6% vs Q2 2026 · industry median 1 296 € · above 66% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 6 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 22 716 € · +326.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	257 487	22 716	11 142	6
Q2 2026	136 084	5 333	9 556	6
Q1 2026	161 536	—	11 580	6
Q4 2025	411 842	87 778	12 232	6
Q3 2025	216 815	11 217	10 042	6
Q2 2025	35 299	—	7 823	6
Q1 2025	264 661	—	8 355	5
Q4 2024	279 991	26 712	9 563	5
Q3 2024	135 165	—	7 535	5
Q2 2024	177 742	21 806	7 744	5
Q1 2024	364 494	1 369	7 189	5
Q4 2023	124 144	14 568	6 737	5
Q3 2023	350 072	40 099	9 142	4
Q2 2023	163 196	—	8 539	7
Q1 2023	84 345	8 367	9 353	7
Q4 2022	203 638	27 341	8 514	6
Q3 2022	347 539	50 286	7 354	6
Q2 2022	85 333	—	6 101	6
Q1 2022	67 294	10 864	8 779	5

Labour taxes per employee per month

619 €

Turnover per employee in the quarter

42 915 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 1 023 754 € · +34.9% vs 2024 · industry median 10 955 € · above 98% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 443 € · −98.0% vs 2024 · industry median 392 € · above 50% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.0 % · −2.9 pp vs the year before · industry median 10.0 % · above 33% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 1 343 914 € · −10.6% vs 2024

Equity, € thousand 2025: 582 412 € · +0.1% vs 2024

Employees 2025: 5 · +0.0% vs 2024 · industry median 1 · above 83% of the industry

Company
Industry median

Industry: Crop and animal production, hunting and related 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	1 023 754	443	104 132	1 343 914	582 412	5
2024	758 668	22 075	89 042	1 503 526	581 968	5
2023	678 205	27 203	87 995	1 261 051	559 894	6
2022	581 822	3 112	88 633	1 056 212	532 687	6
2021	498 639	38 381	87 159	1 342 384	523 368	6
2020	582 611	94 247	87 885	1 160 943	501 225	6
2019	477 265	4 632	91 505	1 156 042	408 889	6
2018	—	—	—	—	—	7
2017	—	—	—	—	—	9
2016	—	—	—	—	—	9
2015	—	—	—	—	—	9
2014	—	—	—	—	—	9
2013	—	—	—	—	—	9
2012	—	—	—	—	—	9
2011	—	—	—	—	—	9
2010	—	—	—	—	—	9
2009	—	—	—	—	—	10
2008	—	—	—	—	—	9
2007	—	—	—	—	—	8
2006	—	—	—	—	—	7
2005	—	—	—	—	—	6
2004	—	—	—	—	—	5
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	4
2000	—	—	—	—	—	7
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

0.0 %

Net profit / revenue

Return on equity (ROE)

0.1 %

Net profit / equity

Return on assets (ROA)

0.0 %

Net profit / assets

Equity ratio

43.3 %

Equity / assets

Debt ratio

56.7 %

Liabilities / assets

Current ratio

0.43

Current assets / current liabilities

Revenue per employee

204 751 €

Revenue / average full-time employees

Labour cost per employee per month

1 736 €

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	10 Apr 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	17 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	15 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Tarmo Eller
Board member · since 6 Feb 1997

Right of representation

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

Owners

Tarmo Eller
Natural person · 2 556 €

100%

Beneficial owners

Tarmo Eller
Direct ownership · since 14 Sep 2018

Founders and other persons

No other persons.

Activities (EMTAK)

01111Growing of cereals, other than rice, leguminous crops and oil seeds Main
01631Post-harvest crop activities
10111Processing and preserving of meat, except of poultry meat

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40002054 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 40002054 / 8 19 Jun 2018	Amendment under Commercial Code § 525 (2)		In force 19 Jun 2018	PDF
Ä 40002054 / 7 8 Feb 2018	Amendment entry		In force 8 Feb 2018	PDF
Ä 40002054 / 6 19 Jan 2018	Amendment entry		In force 19 Jan 2018	PDF
Ä 40002054 / 5 15 Dec 2011	Amendment entry		In force 15 Dec 2011	PDF
Ä 40002054 / 4 29 Jun 2010	Deletion of activities from the registry card		In force 29 Jun 2010	PDF
Ä 2054 / M5 29 Sep 2009	Warning of a fine: deficiencies in the annual report	30 Mar 2010	Deficiencies eliminated 30 Dec 2009	PDF
Ä 2054 / M4 23 Dec 2008	Warning of a fine: deficiencies in the annual report	31 Mar 2009	Deficiencies eliminated 17 Feb 2009	PDF
Ä 2054 / M3 29 Sep 2008	Warning of a fine: deficiencies in the annual report	31 Dec 2008	Deficiencies eliminated 17 Feb 2009	PDF
Ä 2054 / M2 8 Nov 2007	Warning of a fine: deficiencies in the annual report	9 Jan 2008	Deficiencies eliminated 3 Dec 2007	PDF

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