osaühing LAPI KAUP

Active Registry code 10299649 OÜ Tartu linn Registered 22 Oct 1997

osaühing LAPI KAUP is a OÜ based in Tartu linn, registry code 10299649, status: active. Main activity: Retail sale of clothing. According to EMTA, turnover for Q3 2026 was €9 914 with 2 employees.

Turnover

9 914 €

↑ 9.6% vs Q2 2026

State taxes

1 429 €

↑ 6.2% vs Q2 2026

Labour taxes

239 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 9 914 €

above 35% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 120 €

above 2% of companies

industry median 1 201 € · companies in the industry: 4 664
Revenue · 2025 23 478 €

above 54% of companies

industry median 16 960 € · companies in the industry: 13 502
Net profit margin · 2025 4.6 %

above 64% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 9 914 € · +9.6% vs Q2 2026 · industry median 23 652 € · above 35% 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: 120 € · +0.0% vs Q2 2026 · industry median 1 201 € · above 2% 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: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 429 € · +6.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	9 914	1 429	239	2
Q2 2026	9 049	1 346	239	2
Q1 2026	8 257	1 091	238	2
Q4 2025	11 221	1 611	242	2
Q3 2025	10 212	1 552	239	2
Q2 2025	10 395	1 645	486	2
Q1 2025	9 246	1 399	476	3
Q4 2024	12 912	1 916	487	3
Q3 2024	15 213	1 930	459	3
Q2 2024	15 844	1 988	318	3
Q1 2024	9 642	993	403	3
Q4 2023	19 094	2 054	407	3
Q3 2023	17 903	2 146	323	3
Q2 2023	16 228	2 127	387	3
Q1 2023	19 505	1 847	372	3
Q4 2022	24 219	2 538	366	3
Q3 2022	22 994	2 745	366	3
Q2 2022	20 324	2 473	366	3
Q1 2022	10 121	1 576	365	3

Labour taxes per employee per month

40 €

Turnover per employee in the quarter

4 957 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 23 478 € · −13.9% vs 2024 · industry median 16 960 € · above 54% 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: 1 091 € · +138.3% vs 2024 · industry median 0 € · above 68% 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: 4.6 % · +15.1 pp vs the year before · industry median 1.3 % · above 64% 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: 49 008 € · +2.3% vs 2024

Equity, € 2025: 45 212 € · +2.5% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% 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	23 478	1 091	3 070	49 008	45 212	1
2024	27 281	-2 848	4 219	47 891	44 121	1
2023	36 162	182	4 196	49 425	46 969	1
2022	43 539	2 843	4 236	50 081	46 787	1
2021	39 064	5 408	3 273	45 529	43 943	1
2020	43 085	4 175	2 161	39 420	38 535	1
2019	59 246	8 957	2 045	37 829	34 360	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	0
2008	—	—	—	—	—	6
2007	—	—	—	—	—	4
2006	—	—	—	—	—	3
2005	—	—	—	—	—	4
2004	—	—	—	—	—	5
2003	—	—	—	—	—	6
2002	—	—	—	—	—	5
2001	—	—	—	—	—	5
2000	—	—	—	—	—	5
1999	—	—	—	—	—	6
1998	—	—	—	—	—	6
1997	—	—	—	—	—	6

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

4.6 %

Net profit / revenue

Return on equity (ROE)

2.4 %

Net profit / equity

Return on assets (ROA)

2.2 %

Net profit / assets

Equity ratio

92.3 %

Equity / assets

Debt ratio

7.7 %

Liabilities / assets

Current ratio

12.87

Current assets / current liabilities

Revenue per employee

23 478 €

Revenue / average full-time employees

Labour cost per employee per month

256 €

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	8 Apr 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	23 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	6 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	3 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	12 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	28 May 2020	Company’s own	e-Äriregister

Board

Merika Kull
Board member · since 22 Oct 1997

Right of representation

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

Owners

Merika Kull
Natural person · 9 587 €

100%

Beneficial owners

Merika Kull
Direct ownership · since 27 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

47711Retail sale of clothing Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20009177 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20009177 / 8 6 Apr 2018	Amendment entry	In force 6 Apr 2018	PDF
Ä 20009177 / 7 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20009177 / 6 22 Dec 2017	Amendment entry	In force 22 Dec 2017	PDF
Ä 20009177 / 5 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20009177 / 4 25 May 2011	Amendment entry	In force 25 May 2011	PDF
Ä 9177 / 3 18 Dec 2008	Deletion of activities from the registry card	In force 18 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data