osaühing Marcus Lillekaubandus

Active Registry code 10265538 OÜ Viljandi linn Registered 25 Sep 1997

osaühing Marcus Lillekaubandus is a OÜ based in Viljandi linn, registry code 10265538, status: active. Main activity: Retail sale of flowers, plants, seeds, transplants and fertilizers. According to EMTA, turnover for Q3 2026 was €68 557 with 3 employees.

Turnover

68 557 €

↓ 5.9% vs Q2 2026

State taxes

15 940 €

↑ 41.5% vs Q2 2026

Labour taxes

10 012 €

↑ 59.0% vs Q2 2026

Employees

−1 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 68 557 €

above 70% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 3 337 €

above 91% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 213 077 €

above 82% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 0.4 %

above 43% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 68 557 € · −5.9% vs Q2 2026 · industry median 23 652 € · above 70% 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 2026: 3 337 € · +112.0% vs Q2 2026 · industry median 1 201 € · above 91% 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 2026: 3 · −25.0% vs Q2 2026

State taxes, € Q3 2026: 15 940 € · +41.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	68 557	15 940	10 012	3
Q2 2026	72 852	11 262	6 297	4
Q1 2026	41 274	8 985	5 979	4
Q4 2025	51 237	10 010	5 913	4
Q3 2025	59 122	11 190	7 243	4
Q2 2025	62 753	8 209	4 260	4
Q1 2025	37 054	6 165	3 982	3
Q4 2024	45 947	6 909	4 456	3
Q3 2024	53 384	9 399	5 455	3
Q2 2024	54 263	6 248	3 403	3
Q1 2024	28 624	4 640	3 239	3
Q4 2023	36 278	6 401	3 836	3
Q3 2023	52 621	7 327	4 079	3
Q2 2023	57 060	5 818	3 091	3
Q1 2023	33 405	4 704	3 386	3
Q4 2022	44 072	5 882	3 432	3
Q3 2022	54 106	9 275	4 595	3
Q2 2022	61 018	5 778	3 218	3
Q1 2022	35 016	7 224	4 871	3

Labour taxes per employee per month

1 112 €

Turnover per employee in the quarter

22 852 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 213 077 € · +15.9% vs 2024 · industry median 16 974 € · above 82% 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: 915 € · +115.0% vs 2024 · industry median 0 € · above 67% 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: 0.4 % · +3.8 pp vs the year before · industry median 1.3 % · above 43% 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: 21 632 € · +29.4% vs 2024

Equity, € 2025: 7 252 € · +14.4% vs 2024

Employees 2025: 4 · +33.3% vs 2024 · industry median 2 · above 80% 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	213 077	915	64 718	21 632	7 252	4
2024	183 809	-6 115	50 650	16 721	6 337	3
2023	176 342	257	45 378	19 656	12 452	3
2022	193 751	5 190	47 005	23 346	12 195	4
2021	197 231	221	48 722	18 540	7 005	4
2020	188 085	-4 651	46 635	17 816	6 784	4
2019	225 830	888	52 777	25 336	12 940	4
2018	—	—	—	—	—	5
2017	—	—	—	—	—	6
2016	—	—	—	—	—	6
2015	—	—	—	—	—	6
2014	—	—	—	—	—	7
2013	—	—	—	—	—	6
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	4
2008	—	—	—	—	—	4
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1999	—	—	—	—	—	2

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

0.4 %

Net profit / revenue

Return on equity (ROE)

12.6 %

Net profit / equity

Return on assets (ROA)

4.2 %

Net profit / assets

Equity ratio

33.5 %

Equity / assets

Debt ratio

66.5 %

Liabilities / assets

Current ratio

1.50

Current assets / current liabilities

Revenue per employee

53 269 €

Revenue / average full-time employees

Labour cost per employee per month

1 348 €

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	27 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	12 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	5 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	23 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	19 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	18 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	15 Jun 2020	Company’s own	e-Äriregister

Board

Aare Kallas
Board member · since 2 Jan 2006

Right of representation

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

Owners

Aare Kallas
Natural person · 5 752 €

100%

Beneficial owners

Aare Kallas
Direct ownership · since 11 Oct 2018

Founders and other persons

Osaühing Kermon
Founder · 10 000 € · 25 Sep 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

47761Retail sale of flowers, plants, seeds, transplants and fertilizers Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20032989 / 6 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20032989 / 5 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20032989 / 4 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 20032989 / 3 6 Jan 2012	Amendment entry	In force 6 Jan 2012	PDF
Ä 32989 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 21 Dec 2008	PDF
Ä 7659 / 4 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF
Ä 32989 2 Jan 2006	Change of registry district	Confirmed 2 Jan 2006	PDF

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

osaühing Marcus Lillekaubandus

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 7