Osaühing Lering
Active Registry code 10362187
OÜ Tallinn Registered 15 Jan 1998
Osaühing Lering is a OÜ based in Tallinn, registry code 10362187, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €6 415 with employees.
Turnover
6 415 €
↑ 7.2% vs Q2 2026
State taxes
712 €
↑ 1.7% vs Q2 2026
Labour taxes
99 €
↑ 0.0% vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 6 415 €above 39% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2024 24 653 €above 66% of companiesindustry median 12 266 € · companies in the industry: 8 621
- Net profit margin · 2024 4.5 %above 34% of companiesindustry median 15.0 % · companies in the industry: 7 060
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting 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 | 6 415 | 712 | 99 | — |
| Q2 2026 | 5 985 | 700 | 99 | — |
| Q1 2026 | 4 940 | 544 | 99 | — |
| Q4 2025 | 6 218 | 788 | 99 | — |
| Q3 2025 | 6 460 | 723 | 99 | — |
| Q2 2025 | 5 230 | 613 | 99 | — |
| Q1 2025 | 4 865 | 519 | 99 | — |
| Q4 2024 | 5 270 | 450 | 99 | — |
| Q3 2024 | 7 275 | 756 | 132 | — |
| Q2 2024 | 4 620 | 641 | 290 | — |
| Q1 2024 | 4 250 | 429 | 116 | 1 |
| Q4 2023 | 5 600 | 469 | 231 | — |
| Q3 2023 | 5 450 | 736 | 443 | 1 |
| Q2 2023 | 5 640 | 738 | 486 | 1 |
| Q1 2023 | 6 500 | 985 | 652 | 1 |
| Q4 2022 | 5 925 | 549 | 520 | 1 |
| Q3 2022 | 9 175 | 337 | — | 1 |
| Q2 2022 | 8 480 | 749 | 203 | — |
| Q1 2022 | 9 105 | 1 030 | 474 | 1 |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting 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 | — | — | — | — | — | 1 |
| 2024 | 24 653 | 1 102 | 2 144 | 35 318 | 14 666 | 1 |
| 2023 | 22 990 | 1 569 | 6 452 | 37 771 | 13 564 | 1 |
| 2022 | 31 205 | 609 | 4 384 | 39 583 | 11 995 | 1 |
| 2021 | 27 790 | 2 406 | 4 339 | 32 541 | 11 386 | 1 |
| 2020 | 24 700 | 1 030 | 3 882 | 29 607 | 8 980 | 1 |
| 2019 | 22 935 | -2 431 | 5 320 | 33 055 | 7 950 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 1 |
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2024
Net profit margin
4.5 %
Net profit / revenue
Return on equity (ROE)
7.5 %
Net profit / equity
Return on assets (ROA)
3.1 %
Net profit / assets
Equity ratio
41.5 %
Equity / assets
Debt ratio
58.5 %
Liabilities / assets
Current ratio
1.55
Current assets / current liabilities
Revenue per employee
24 653 €
Revenue / average full-time employees
Labour cost per employee per month
179 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 20 Oct 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 2 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 4 Dec 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 28 Nov 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 28 Nov 2023 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 5 Apr 2021 | Company’s own | e-Äriregister |
Board
- Irina KarpenkoBoard member · since 13 Dec 2023
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Irina KarpenkoNatural person · 2 413 €
- KaMa OÜLegal person · 12873727 · 127 €
Beneficial owners
- Irina KarpenkoDirect ownership · since 13 Dec 2023
- MAREK KAHRIndirect ownership · since 13 Dec 2023
Founders and other persons
- Igor ŠabloninFounder · 3 000 € · 15 Jan 1998
- Irina KarpenkoFounder · 4 000 € · 15 Jan 1998
- Jelena BaranovaFounder · 3 000 € · 15 Jan 1998
- Maia BabajanFounder · 2 000 € · 15 Jan 1998
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
History of changes
| What | Value | Period |
|---|---|---|
| Status | Active | 13 Dec 2023 – now |
| Status | Deleted from the registry | 2 Dec 2023 – now |
| Status | Active | 15 Jan 1998 – now |
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10021336 / 15 9 Oct 2026 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 9 Oct 2026 |
||
| Ä 10021336 / M12 22 Jul 2026 |
Warning of deletion from the register: annual report not filed | 25 Oct 2026 | Deficiencies eliminated 26 Oct 2026 |
|
| Ä 10021336 / M11 16 Jul 2025 |
Warning of deletion from the register: annual report not filed | 19 Oct 2025 | Deficiencies eliminated 20 Oct 2025 |
|
| Ä 10021336 / 14 23 Jul 2024 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 23 Jul 2024 |
||
| Ä 10021336 / 13 13 Dec 2023 |
Restored to the register to continue operating | In force 13 Dec 2023 |
||
| Ä 10021336 / M10 11 Dec 2023 |
Ruling to eliminate deficiencies | Deficiencies eliminated 11 Dec 2023 |
||
| Ä 10021336 / 12 2 Dec 2023 |
Deleted from the register: annual report not filed | In force 2 Dec 2023 |
||
| Ä 10021336 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10021336 / M9 24 Aug 2023 |
Warning of deletion from the register: annual report not filed | 27 Nov 2023 | Deficiencies eliminated 13 Dec 2023 |
|
| Ä 10021336 / M8 4 Feb 2021 |
Warning of a fine: annual report not filed | 8 Aug 2021 | Deficiencies eliminated 5 Apr 2021 |
|
| Ä 10021336 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10021336 / 9 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10021336 / 8 23 Sep 2016 |
Amendment entry | In force 23 Sep 2016 |
||
| Ä 10021336 / M7 2 Dec 2015 |
Warning of a fine: deficiencies in the annual report | 1 Jan 2016 | Deficiencies eliminated 2 Dec 2015 |
|
| Ä 10021336 / M6 27 Oct 2015 |
Ruling to eliminate deficiencies in the annual report | 26 Nov 2015 | Deficiencies eliminated 2 Dec 2015 |
|
| Ä 10021336 / 7 4 Jun 2014 |
Amendment under Commercial Code § 525 (2) | In force 4 Jun 2014 |
||
| Ä 10021336 / 6 13 Feb 2012 |
Amendment entry | In force 13 Feb 2012 |
||
| Ä 10021336 / M5 27 Jan 2012 |
Ruling to eliminate deficiencies | 30 Mar 2012 | In force 27 Jan 2012 |
|
| Ä 21336 / 5 3 Dec 2008 |
Deletion of activities from the registry card | In force 17 Dec 2008 |
||
| Ä 21336 / M4 27 Oct 2006 |
Fine annulled | Confirmed 27 Oct 2006 |
||
| Ä 21336 / M3 26 Oct 2006 |
Appeal accepted for proceedings | In force 26 Oct 2006 |
||
| Ä 21336 / M2 26 Sep 2006 |
Fine for not filing the report | Deficiencies eliminated 27 Sep 2006 |
||
| Ä 21336 / 4 30 Dec 2003 |
Amendment entry | In force | ||
| Ä 21336 / 3 29 Oct 2002 |
Unpublished amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data