osaühing WÄRDI LEX
Active Registry code 10241549
OÜ Tartu linn Registered 22 Jul 1997
osaühing WÄRDI LEX is a OÜ based in Tartu linn, registry code 10241549, status: active. Main activity: Activities of agents involved in non-specialised wholesale. According to EMTA, turnover for Q3 2026 was €7 961 with 1 employees.
Turnover
7 961 €
↓ 44.0% vs Q2 2026
State taxes
1 249 €
↑ 1.8% vs Q2 2026
Labour taxes
1 323 €
↑ 0.9% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 7 961 €above 22% of companiesindustry median 60 065 € · companies in the industry: 6 941
- Labour taxes per employee 1 323 €above 32% of companiesindustry median 2 104 € · companies in the industry: 4 194
- Revenue · 2025 21 373 €above 39% of companiesindustry median 63 691 € · companies in the industry: 10 038
- Net profit margin · 2025 -106.5 %above 2% 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 | 7 961 | 1 249 | 1 323 | 1 |
| Q2 2026 | 14 225 | 1 227 | 1 311 | 1 |
| Q1 2026 | 7 190 | 1 247 | 1 254 | 1 |
| Q4 2025 | 4 449 | 1 205 | 1 186 | 1 |
| Q3 2025 | 4 135 | 1 102 | 1 186 | 1 |
| Q2 2025 | 8 560 | 1 148 | 1 186 | 1 |
| Q1 2025 | 6 605 | 1 084 | 1 158 | 1 |
| Q4 2024 | 4 089 | 1 049 | 1 138 | 1 |
| Q3 2024 | 3 133 | 431 | 446 | 1 |
| Q2 2024 | 5 200 | 38 | — | — |
| Q1 2024 | 4 246 | 62 | — | — |
| Q4 2023 | 4 030 | 30 | — | — |
| Q3 2023 | 6 298 | 336 | — | — |
| Q2 2023 | 9 618 | 32 | — | — |
| Q1 2023 | 9 185 | 250 | 138 | — |
| Q4 2022 | 4 665 | 461 | 495 | — |
| Q3 2022 | 4 520 | 829 | 890 | 1 |
| Q2 2022 | 5 135 | 851 | 890 | 1 |
| Q1 2022 | 5 000 | 927 | 939 | 1 |
Labour taxes per employee per month
441 €
Turnover per employee in the quarter
7 961 €
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 | 21 373 | -22 767 | 15 240 | 14 002 | 2 556 | 1 |
| 2024 | 19 921 | -7 114 | 6 580 | 11 446 | 11 446 | 1 |
| 2023 | 26 206 | -1 664 | 0 | 12 732 | 2 556 | 0 |
| 2022 | 22 014 | -14 400 | 9 864 | 14 396 | 2 556 | 1 |
| 2021 | 13 808 | -12 635 | 6 160 | 17 966 | 9 561 | 1 |
| 2020 | 19 258 | -2 736 | 1 254 | 22 196 | 22 196 | 1 |
| 2019 | 37 562 | -5 054 | 1 585 | 24 665 | 24 665 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 4 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 1 |
| 2006 | — | — | — | — | — | 1 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2003 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 0 |
| 2001 | — | — | — | — | — | 0 |
| 2000 | — | — | — | — | — | 6 |
| 1999 | — | — | — | — | — | 6 |
| 1998 | — | — | — | — | — | 16 |
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
-106.5 %
Net profit / revenue
Return on equity (ROE)
-890.7 %
Net profit / equity
Return on assets (ROA)
-162.6 %
Net profit / assets
Equity ratio
18.3 %
Equity / assets
Debt ratio
81.7 %
Liabilities / assets
Current ratio
0.22
Current assets / current liabilities
Revenue per employee
21 373 €
Revenue / average full-time employees
Labour cost per employee per month
1 270 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 1 Sep 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 12 Oct 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 5 Aug 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 2 Aug 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 2 Aug 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 9 Mar 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 9 Mar 2021 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 1 | 200 000 EEK | Aktsiaselts SEB Eesti Ühispank | 26 Jul 1999 – in force |
Board
- Leho LukjanovBoard member · since 22 Jul 1997
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Leho LukjanovNatural person · 2 556 €
Beneficial owners
- Leho LukjanovDirect ownership · since 16 Apr 2019
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 46191Activities of agents involved in non-specialised wholesale Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20006072 / M10 1 Sep 2026 |
Fine for not filing the report | 16 Sep 2026 | In force 18 Sep 2026 |
|
| Ä 20006072 / M9 17 Jul 2026 |
Warning of a fine: annual report not filed | 26 Aug 2026 | Deficiencies eliminated 2 Sep 2026 |
|
| Ä 20006072 / M8 2 Sep 2025 |
Fine for not filing the report | 27 Sep 2025 | In force 29 Sep 2025 |
|
| Ä 20006072 / M7 12 Jul 2025 |
Warning of a fine: annual report not filed | 25 Aug 2025 | In force 26 Jul 2025 |
|
| Ä 20006072 / M6 6 Jul 2024 |
Warning of a fine: annual report not filed | 5 Aug 2024 | Deficiencies eliminated 6 Aug 2024 |
|
| Ä 20006072 / 10 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20006072 / 9 18 Mar 2021 |
Amendment under Commercial Code § 525 (2) | In force 18 Mar 2021 |
||
| Ä 20006072 / M5 2 Feb 2021 |
Warning of a fine: annual report not filed | 4 Mar 2021 | Deficiencies eliminated 9 Mar 2021 |
|
| Ä 20006072 / M4 27 Jul 2020 |
Procedural ruling | 10 Aug 2020 | In force 27 Jul 2020 |
|
| Ä 20006072 / 8 27 Jul 2020 |
Amendment under Commercial Code § 525 (2) | In force 27 Jul 2020 |
||
| Ä 20006072 / M3 1 Nov 2018 |
Warning of deletion published in Ametlikud Teadaanded | In force 1 Nov 2018 |
||
| Ä 20006072 / M2 25 Apr 2018 |
Warning of deletion from the register: annual report not filed | 25 Oct 2018 | Deficiencies eliminated 2 May 2019 |
|
| Ä 20006072 / 7 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20006072 / 6 23 Dec 2017 |
Amendment entry | In force 23 Dec 2017 |
||
| Ä 20006072 / 5 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20006072 / 4 22 Dec 2011 |
Amendment entry | In force 22 Dec 2011 |
||
| Ä 6072 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 22 Dec 2008 |
||
| K 15854 / 2 14 Dec 2005 |
Compliance with Commercial Code § 33 (7.1) | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data