L&A Hulgikauba Osaühing

Active Registry code 10256864 OÜ Tallinn Registered 28 Aug 1997

L&A Hulgikauba Osaühing is a OÜ based in Tallinn, registry code 10256864, status: active. Main activity: Wholesale of sugar, chocolate and sugar confectionery. According to EMTA, turnover for Q3 2026 was €41 140 with 2 employees.

Turnover

41 140 €

↓ 9.0% vs Q2 2026

State taxes

6 113 €

↓ 11.4% vs Q2 2026

Labour taxes

1 454 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Wholesale trade · EMTAK 46

Turnover · Q3 2026 41 140 €

above 44% of companies

industry median 60 065 € · companies in the industry: 6 941
Labour taxes per employee 727 €

above 12% of companies

industry median 2 104 € · companies in the industry: 4 194
Revenue · 2025 129 420 €

above 58% of companies

industry median 63 691 € · companies in the industry: 10 038
Net profit margin · 2025 3.0 %

above 52% of companies

industry median 2.7 % · companies in the industry: 7 414

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 41 140 € · −9.0% vs Q2 2026 · industry median 60 065 € · above 44% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 727 € · +0.0% vs Q2 2026 · industry median 2 104 € · above 12% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 6 113 € · −11.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	41 140	6 113	1 454	2
Q2 2026	45 208	6 902	1 454	2
Q1 2026	27 578	4 917	1 434	2
Q4 2025	55 412	6 543	1 393	2
Q3 2025	50 372	7 490	1 459	2
Q2 2025	51 755	6 129	852	2
Q1 2025	35 372	6 920	1 999	2
Q4 2024	83 687	10 717	1 642	2
Q3 2024	73 559	8 419	1 588	2
Q2 2024	74 303	7 431	1 615	2
Q1 2024	50 652	5 200	1 722	2
Q4 2023	75 141	9 629	1 518	3
Q3 2023	81 512	9 856	1 416	3
Q2 2023	95 994	9 195	1 405	3
Q1 2023	53 253	4 664	1 351	3
Q4 2022	91 336	8 926	1 414	4
Q3 2022	91 967	10 147	1 730	4
Q2 2022	102 915	9 716	1 479	4
Q1 2022	86 531	8 082	1 288	4

Labour taxes per employee per month

242 €

Turnover per employee in the quarter

20 570 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 129 420 € · −26.5% vs 2024 · industry median 63 691 € · above 58% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 3 884 € · +141.7% vs 2024 · industry median 127 € · above 63% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 3.0 % · +8.3 pp vs the year before · industry median 2.7 % · above 52% of the industry

Company
Industry median

Industry: Wholesale trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 95 644 € · −9.3% vs 2024

Equity, € 2025: 67 309 € · +6.1% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 45% of the industry

Company
Industry median

Industry: Wholesale 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	129 420	3 884	24 940	95 644	67 309	2
2024	175 969	-9 309	26 169	105 507	63 425	2
2023	212 943	7 586	23 092	111 844	78 134	2
2022	212 855	4 128	24 964	99 792	70 548	3
2021	218 555	-1 800	24 445	97 847	66 420	3
2020	197 136	-13 832	27 634	92 666	68 220	3
2019	235 420	-19 653	43 193	104 479	82 052	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	7
2007	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	5
2004	—	—	—	—	—	4
2003	—	—	—	—	—	4
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
2000	—	—	—	—	—	7
1999	—	—	—	—	—	8
1998	—	—	—	—	—	8
1997	—	—	—	—	—	9

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

3.0 %

Net profit / revenue

Return on equity (ROE)

5.8 %

Net profit / equity

Return on assets (ROA)

4.1 %

Net profit / assets

Equity ratio

70.4 %

Equity / assets

Debt ratio

29.6 %

Liabilities / assets

Current ratio

3.38

Current assets / current liabilities

Revenue per employee

64 710 €

Revenue / average full-time employees

Labour cost per employee per month

1 039 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	20 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	1 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	1 Nov 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	500 000 EEK	aktsiaselts Hansapank	7 Nov 1997 – in force

Board

Andres Tõniste
Board member · since 28 Aug 1997
Lauri Tallo
Board member · since 28 Aug 1997

Right of representation

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

Owners

Lauri Tallo
Natural person · 9 586 €

50%
Andres Tõniste
Natural person · 9 586 €

50%

Beneficial owners

Andres Tõniste
Direct ownership · since 22 Oct 2018
Lauri Tallo
Direct ownership · since 22 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

46361Wholesale of sugar, chocolate and sugar confectionery Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10016141 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10016141 / 8 25 Mar 2022	Amendment under Commercial Code § 525 (2)		In force 25 Mar 2022	PDF
Ä 10016141 / 7 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10016141 / 6 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10016141 / 5 14 Sep 2016	Amendment entry		In force 14 Sep 2016	PDF
Ä 10016141 / 4 14 Dec 2011	Amendment entry		In force 14 Dec 2011	PDF
Ä 10016141 / M1 11 Nov 2011	Ruling to eliminate deficiencies	5 Dec 2011	Deficiencies eliminated 6 Dec 2011	PDF
Ä 16141 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF
Ä 16141 / 2 10 Feb 2006	Amendment entry		In force 10 Feb 2006	PDF

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

L&A Hulgikauba Osaühing

Position in the industry Wholesale trade · EMTAK 46

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9