Osaühing SPD
Active Registry code 10309543
OÜ Tallinn Registered 31 Oct 1997
Osaühing SPD is a OÜ based in Tallinn, registry code 10309543, status: active. Main activity: Rental and operating of own or leased real estate. According to EMTA, turnover for Q3 2026 was €1 720 with 1 employees.
Turnover
1 720 €
↓ 62.6% vs Q2 2026
State taxes
1 865 €
↓ 19.6% vs Q2 2026
Labour taxes
1 754 €
↓ 0.2% 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 1 720 €above 14% of companiesindustry median 15 029 € · companies in the industry: 7 444
- Labour taxes per employee 1 754 €above 82% of companiesindustry median 857 € · companies in the industry: 7 261
- Revenue · 2025 44 935 €above 77% of companiesindustry median 13 620 € · companies in the industry: 30 470
- Net profit margin · 2025 -82.5 %above 6% of companiesindustry median 5.9 % · companies in the industry: 25 042
Taxes and turnover
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (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 | 1 720 | 1 865 | 1 754 | 1 |
| Q2 2026 | 4 599 | 2 321 | 1 757 | 1 |
| Q1 2026 | 5 586 | 3 059 | 1 723 | 1 |
| Q4 2025 | 7 121 | 2 829 | 1 839 | 1 |
| Q3 2025 | 4 106 | 1 971 | 2 046 | 1 |
| Q2 2025 | 4 669 | 2 121 | 1 839 | 1 |
| Q1 2025 | 4 867 | 2 368 | 1 788 | 1 |
| Q4 2024 | 3 773 | 2 066 | 1 688 | 1 |
| Q3 2024 | 26 387 | 6 308 | 2 562 | 1 |
| Q2 2024 | 11 210 | 2 289 | 1 409 | 1 |
| Q1 2024 | 1 138 | 1 133 | 1 261 | 1 |
| Q4 2023 | 29 740 | 5 883 | 6 130 | 1 |
| Q3 2023 | 2 497 | 1 565 | 1 693 | 1 |
| Q2 2023 | 39 175 | 8 269 | 1 549 | 1 |
| Q1 2023 | 66 656 | 14 291 | 1 724 | 1 |
| Q4 2022 | 5 426 | 1 889 | 1 786 | 1 |
| Q3 2022 | 13 505 | 3 589 | 1 786 | 1 |
| Q2 2022 | 3 743 | 1 513 | 1 642 | 1 |
| Q1 2022 | 1 239 | 1 957 | 1 786 | 1 |
Labour taxes per employee per month
585 €
Turnover per employee in the quarter
1 720 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Real estate activities (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 | 44 935 | -37 082 | 15 535 | 892 166 | 550 061 | 1 |
| 2024 | 53 882 | 25 918 | 17 370 | 1 265 470 | 587 143 | 1 |
| 2023 | 116 021 | 23 902 | 26 428 | 1 235 495 | 561 225 | 1 |
| 2022 | 38 595 | -93 223 | 15 615 | 889 744 | 536 510 | 1 |
| 2021 | 151 605 | -142 966 | 41 483 | 892 192 | 629 733 | 2 |
| 2020 | 54 740 | 128 246 | 48 486 | 1 046 973 | 772 699 | 2 |
| 2019 | 82 660 | -6 292 | 19 268 | 661 222 | 644 453 | 2 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2003 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 0 |
| 2001 | — | — | — | — | — | 0 |
| 2000 | — | — | — | — | — | 0 |
| 1998 | — | — | — | — | — | 3 |
| 1997 | — | — | — | — | — | 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
-82.5 %
Net profit / revenue
Return on equity (ROE)
-6.7 %
Net profit / equity
Return on assets (ROA)
-4.2 %
Net profit / assets
Equity ratio
61.7 %
Equity / assets
Debt ratio
38.3 %
Liabilities / assets
Current ratio
0.75
Current assets / current liabilities
Revenue per employee
44 935 €
Revenue / average full-time employees
Labour cost per employee per month
1 295 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 29 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 | 30 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 | 17 Apr 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 13 Apr 2023 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 29 Jun 2020 | Company’s own | e-Äriregister |
Board
- Carmen TammojaBoard member · since 21 Sep 2020
- Mart TammojaBoard member · since 28 Apr 2026
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Mart TammojaNatural person · 12 782 €
Owner in
- 50%
- 100%
Beneficial owners
- Mart TammojaMember of a senior management body (management or supervisory board) · since 20 Sep 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 68201Rental and operating of own or leased real estate Main
- 68121Development of building projects
- 68311Intermediation service activities for real estate activities
- 68321Management of buildings and rental houses (apartment associations, housing associations, building associations etc.)
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10018269 / 14 28 Apr 2026 |
Amendment entry | In force 28 Apr 2026 |
||
| Ä 10018269 / 13 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10018269 / 12 17 Mar 2021 |
Amendment under Commercial Code § 525 (2) | In force 17 Mar 2021 |
||
| Ä 10018269 / 11 21 Sep 2020 |
Amendment entry | In force 21 Sep 2020 |
||
| Ä 10018269 / 10 18 Sep 2020 |
Amendment entry | In force 18 Sep 2020 |
||
| Ä 10018269 / 9 16 Jan 2018 |
Amendment entry | In force 16 Jan 2018 |
||
| Ä 10018269 / 8 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10018269 / 7 16 Sep 2016 |
Amendment entry | In force 16 Sep 2016 |
||
| Ä 10018269 / M7 17 Feb 2016 |
Warning of deletion from the register: annual report not filed | 20 Aug 2016 | Deficiencies eliminated 4 Mar 2016 |
|
| Ä 10018269 / 6 11 Oct 2012 |
Amendment entry | In force 11 Oct 2012 |
||
| Ä 10018269 / 5 14 May 2012 |
Amendment entry | In force 14 May 2012 |
||
| Ä 10018269 / M6 31 Jan 2012 |
Ruling to eliminate deficiencies | In force 31 Jan 2012 |
||
| Ä 18269 / 4 3 Dec 2008 |
Deletion of activities from the registry card | In force 19 Dec 2008 |
||
| Ä 18269 / M5 4 Feb 2008 |
Warning of deletion from the register: annual report not filed | Deficiencies eliminated 7 Mar 2008 |
||
| Ä 18269 / M4 3 Oct 2007 |
Fine for not filing the report | In force 19 Nov 2007 |
||
| Ä 18269 / M3 22 Sep 2006 |
Fine for not filing the report | 18 Jun 2007 | In force 19 May 2007 |
|
| Ä 18269 / 3 23 Mar 2005 |
Amendment entry | In force | ||
| Ä 18269 / 2 19 Nov 2004 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data