AKTSIASELTS L&L

Active Registry code 10303262 AS Lihula linn Registered 17 Oct 1997

AKTSIASELTS L&L is a AS based in Lihula linn, registry code 10303262, status: active. Main activity: Other scheduled local passenger transport (county and municipal lines). According to EMTA, turnover for Q3 2026 was €142 900 with 12 employees.

Turnover

142 900 €

↓ 22.1% vs Q2 2026

State taxes

42 193 €

↓ 10.0% vs Q2 2026

Labour taxes

26 441 €

↑ 16.0% vs Q2 2026

Employees

+1 vs Q2 2026

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

Position in the industry Land transport and transport via pipelines · EMTAK 49

Turnover · Q3 2026 142 900 €

above 78% of companies

industry median 29 505 € · companies in the industry: 3 554
Labour taxes per employee 2 203 €

above 85% of companies

industry median 1 179 € · companies in the industry: 3 134
Revenue · 2025 629 370 €

above 90% of companies

industry median 32 212 € · companies in the industry: 5 896
Net profit margin · 2025 24.5 %

above 84% of companies

industry median 2.8 % · companies in the industry: 4 877

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 142 900 € · −22.1% vs Q2 2026 · industry median 29 505 € · above 78% of the industry

Company
Industry median

Industry: Land transport and transport via pipelines (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 203 € · +6.3% vs Q2 2026 · industry median 1 179 € · above 85% of the industry

Company
Industry median

Industry: Land transport and transport via pipelines (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 12 · +9.1% vs Q2 2026

State taxes, € thousand Q3 2026: 42 193 € · −10.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	142 900	42 193	26 441	12
Q2 2026	183 379	46 893	22 795	11
Q1 2026	171 743	44 384	24 457	12
Q4 2025	183 977	47 956	21 648	13
Q3 2025	138 156	46 288	24 281	12
Q2 2025	289 234	36 098	20 354	11
Q1 2025	163 508	40 685	20 976	12
Q4 2024	191 937	42 006	18 947	12
Q3 2024	140 572	30 061	26 300	13
Q2 2024	421 297	88 211	41 053	13
Q1 2024	405 388	84 444	45 711	24
Q4 2023	478 274	119 488	44 571	27
Q3 2023	377 201	78 690	44 717	27
Q2 2023	363 126	76 886	41 308	25
Q1 2023	293 108	70 946	40 708	27
Q4 2022	269 322	64 193	37 751	26
Q3 2022	238 482	66 644	43 651	26
Q2 2022	264 324	67 314	36 924	27
Q1 2022	215 836	63 254	40 630	25

Labour taxes per employee per month

734 €

Turnover per employee in the quarter

11 908 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 629 370 € · −37.8% vs 2024 · industry median 32 212 € · above 90% of the industry

Company
Industry median

Industry: Land transport and transport via pipelines (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 154 431 € · +55.6% vs 2024 · industry median 421 € · above 98% of the industry

Company
Industry median

Industry: Land transport and transport via pipelines (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 24.5 % · +14.7 pp vs the year before · industry median 2.8 % · above 84% of the industry

Company
Industry median

Industry: Land transport and transport via pipelines (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 653 563 € · +47.7% vs 2024

Equity, € thousand 2025: 478 195 € · +23.5% vs 2024

Employees 2025: 10 · −28.6% vs 2024 · industry median 1 · above 90% of the industry

Company
Industry median

Industry: Land transport and transport via pipelines (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	629 370	154 431	216 676	653 563	478 195	10
2024	1 011 271	99 263	283 849	442 569	387 264	14
2023	1 575 727	141 833	447 449	587 616	413 517	19
2022	1 323 422	147 523	428 153	658 127	503 592	20
2021	1 122 115	118 190	392 588	544 726	396 069	20
2020	712 682	91 335	245 696	475 733	314 879	21
2019	403 472	24 907	159 838	396 562	274 642	13
2018	—	—	—	—	—	13
2017	—	—	—	—	—	13
2016	—	—	—	—	—	13
2015	—	—	—	—	—	12
2014	—	—	—	—	—	12
2013	—	—	—	—	—	10
2012	—	—	—	—	—	12
2011	—	—	—	—	—	12
2010	—	—	—	—	—	10
2009	—	—	—	—	—	10
2008	—	—	—	—	—	10
2007	—	—	—	—	—	10
2006	—	—	—	—	—	13
2005	—	—	—	—	—	13
2004	—	—	—	—	—	13
2002	—	—	—	—	—	17
2001	—	—	—	—	—	27
2000	—	—	—	—	—	34
1999	—	—	—	—	—	44
1998	—	—	—	—	—	57
1997	—	—	—	—	—	47

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

24.5 %

Net profit / revenue

Return on equity (ROE)

32.3 %

Net profit / equity

Return on assets (ROA)

23.6 %

Net profit / assets

Equity ratio

73.2 %

Equity / assets

Debt ratio

26.8 %

Liabilities / assets

Current ratio

3.65

Current assets / current liabilities

Revenue per employee

62 937 €

Revenue / average full-time employees

Labour cost per employee per month

1 806 €

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	26 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	20 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	27 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	12 May 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
2	500 000 EEK	AS Hansapank	2 Jan 2006 – in force

Board

Nasdaq CSD SE
Keeper of the share ledger · since 28 Sep 2017
Aivar Lämmergas
Board member · since 17 Apr 2023

Right of representation

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

Owners

No owner information.

Owner in

Põhjala Tehno OÜ
100%

Beneficial owners

Aivar Lämmergas
Direct ownership · since 18 Mar 2020

Founders and other persons

Aare Sillukse
Supervisory board member · 20 Mar 2026
Madis Lämmergas
Supervisory board member · 20 Mar 2026
Marin Lämmergas
Supervisory board member · 20 Mar 2026
Omanikukonto: AIVAR LÄMMERGAS
Shareholder · 25 200 € · 16 Aug 2023

shared board members, owners or beneficial owners

Activities (EMTAK)

49319Other scheduled local passenger transport (county and municipal lines) Main
49391Other passenger land transport n.e.c.

Rulings 26

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 30025781 / M7 23 Mar 2026	Ruling to correct data outside an entry	6 Apr 2026	Deficiencies eliminated 10 Apr 2026	PDF
Ä 30025781 / 14 1 Jun 2024	Division entry (second, constitutive)		In force 1 Jun 2024	PDF
Ä 30025781 / 13 30 May 2024	Entry on a set date		In force 30 May 2024	PDF
Ä 30025781 / M6 28 May 2024	Ruling to eliminate deficiencies	12 Jun 2024	Deficiencies eliminated 28 May 2024	PDF
Ä 30025781 / 12 18 Aug 2023	Second (constitutive) merger entry		In force 18 Aug 2023	PDF
Ä 30025781 / 11 17 Apr 2023	Amendment entry		In force 17 Apr 2023	PDF
Ä 30025781 / 10 20 Jun 2022	Amendment entry		In force 20 Jun 2022	PDF
Ä 30025781 / 9 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 30025781 / 8 23 Dec 2017	Amendment entry		In force 23 Dec 2017	PDF
Ä 30025781 / 7 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 30025781 / 6 28 Sep 2017	Amendment entry		In force 28 Sep 2017	PDF
Ä 30025781 / M5 10 Apr 2017	Procedural ruling		In force 10 Apr 2017	PDF
Ä 30025781 / 5 14 Dec 2011	Amendment entry		In force 14 Dec 2011	PDF
Ä 30025781 / 4 25 Oct 2011	Entry refused: deficiencies not eliminated		In force 27 Oct 2011	PDF
Ä 30025781 / M4 20 Sep 2011	Ruling to eliminate deficiencies	20 Oct 2011	In force 20 Sep 2011	PDF
Ä 30025781 / M3 13 Jul 2011	Ruling to eliminate deficiencies	19 Sep 2011	In force 13 Jul 2011	PDF
Ä 25781 / M2 19 Nov 2009	Ruling to be served	21 Dec 2009	In force 2 Dec 2009	PDF
Ä 25781 / 3 10 Feb 2009	Entry refused: deficiencies not eliminated		In force 25 Feb 2009	PDF
Ä 25781 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 25781 / M1 15 Sep 2008	Ruling to eliminate deficiencies (to be served)		In force 15 Oct 2008	PDF
Ä 25781 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 14054 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 71116 / 2 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
K 25782 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 14054 / 2 14 May 2003	Entry decision on the register’s own initiative		In force	PDF
K 71116 12 Mar 2003	Commercial pledge entered		In force	PDF

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

AKTSIASELTS L&L

Position in the industry Land transport and transport via pipelines · EMTAK 49

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 26