Osaühing A.L.& APIS

Active Registry code 10200272 OÜ Vaikla küla Registered 21 May 1997

Osaühing A.L.& APIS is a OÜ based in Vaikla küla, registry code 10200272, status: active. Main activity: Bee keeping. According to EMTA, turnover for Q3 2026 was €4 584 with 1 employees.

Turnover

4 584 €

↑ 31.7% vs Q2 2026

State taxes

94 €

↓ 76.3% vs Q2 2026

Labour taxes

40 €

↓ 7.0% 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 4 584 €

above 28% of companies

industry median 15 366 € · companies in the industry: 3 793
Labour taxes per employee 40 €

above 2% of companies

industry median 1 296 € · companies in the industry: 1 998
Revenue · 2025 20 629 €

above 58% of companies

industry median 10 955 € · companies in the industry: 5 062
Net profit margin · 2025 -40.8 %

above 14% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 4 584 € · +31.7% vs Q2 2026 · industry median 15 366 € · above 28% 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: 40 € · −7.0% vs Q2 2026 · industry median 1 296 € · above 2% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 94 € · −76.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	4 584	94	40	1
Q2 2026	3 480	396	43	1
Q1 2026	5 970	303	32	1
Q4 2025	7 061	596	32	1
Q3 2025	3 822	421	32	1
Q2 2025	3 836	507	32	1
Q1 2025	4 638	817	30	1
Q4 2024	7 005	451	30	1
Q3 2024	5 838	628	30	1
Q2 2024	4 852	531	30	1
Q1 2024	7 026	979	27	1
Q4 2023	4 767	380	26	1
Q3 2023	5 967	253	26	1
Q2 2023	6 339	547	26	1
Q1 2023	5 766	871	24	1
Q4 2022	2 915	123	24	1
Q3 2022	5 975	321	24	1
Q2 2022	4 704	383	24	1
Q1 2022	6 562	384	22	1

Labour taxes per employee per month

13 €

Turnover per employee in the quarter

4 584 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 20 629 € · +2.9% vs 2024 · industry median 10 955 € · above 58% 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: -8 421 € · −48.9% vs 2024 · industry median 392 € · above 13% 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: -40.8 % · −12.6 pp vs the year before · industry median 10.0 % · above 14% 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, € 2025: 76 444 € · −10.0% vs 2024

Equity, € 2025: 75 391 € · −10.0% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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	20 629	-8 421	5 358	76 444	75 391	1
2024	20 055	-5 655	4 959	84 923	83 812	1
2023	21 919	10 981	4 385	90 414	89 467	1
2022	18 421	-9 404	3 955	79 375	78 486	1
2021	20 643	17 021	3 532	88 324	87 890	1
2020	25 145	-11 125	3 532	72 501	70 869	1
2019	19 542	12 505	3 266	87 368	81 994	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	0
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	0
2004	—	—	—	—	—	1
2003	—	—	—	—	—	1
2002	—	—	—	—	—	1

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

-40.8 %

Net profit / revenue

Return on equity (ROE)

-11.2 %

Net profit / equity

Return on assets (ROA)

-11.0 %

Net profit / assets

Equity ratio

98.6 %

Equity / assets

Debt ratio

1.4 %

Liabilities / assets

Current ratio

67.43

Current assets / current liabilities

Revenue per employee

20 629 €

Revenue / average full-time employees

Labour cost per employee per month

447 €

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	15 Apr 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	14 Feb 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	13 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	3 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	16 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	13 Apr 2020	Company’s own	e-Äriregister

Board

Ardo Lilium
Board member · since 21 May 1997

Right of representation

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

Owners

Ardo Lilium
Natural person · 10 801 €

100%

Beneficial owners

Ardo Lilium
Direct ownership · since 6 Nov 2018

Founders and other persons

Ardo Lilium
Founder · 97 000 € · 21 May 1997

Activities (EMTAK)

01481Bee keeping Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 40003564 / 11 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 40003564 / 10 6 Nov 2018	Amendment entry		In force 6 Nov 2018	PDF
Ä 40003564 / 9 8 Feb 2018	Amendment entry		In force 8 Feb 2018	PDF
Ä 40003564 / 8 19 Jan 2018	Amendment entry		In force 19 Jan 2018	PDF
Ä 40003564 / 7 13 Feb 2012	Amendment entry		In force 13 Feb 2012	PDF
Ä 40003564 / M5 15 Dec 2011	Ruling to eliminate deficiencies	31 Jan 2012	In force 15 Dec 2011	PDF
Ä 3564 / 6 18 Dec 2008	Amendment entry		In force 18 Dec 2008	PDF
Ä 3564 / 5 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 3564 / M4 28 Nov 2008	Ruling to eliminate deficiencies (to be served)	4 Mar 2009	In force 4 Dec 2008	PDF
Ä 3564 / 4 13 Feb 2004	Amendment entry		In force	PDF
Ä 3564 / 3 21 Jan 2004	Negative entry decision		In force	PDF
Ä 3564 / M3 1 Dec 2003	Ruling to eliminate deficiencies (to be served)	1 Feb 2004	In force	PDF

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