Osaühing LUMAN JA POJAD

Active Registry code 10377935 OÜ Tallinn Registered 6 Feb 1998

Osaühing LUMAN JA POJAD is a OÜ based in Tallinn, registry code 10377935, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 559 with 4 employees.

Turnover

1 559 €

↑ 0.0% vs Q2 2026

State taxes

7 579 €

↑ 3.9% vs Q2 2026

Labour taxes

6 163 €

↑ 19.6% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 1 559 €

above 15% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 541 €

above 66% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 6 235 €

above 37% of companies

industry median 12 784 € · companies in the industry: 8 416

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 1 559 € · +0.0% vs Q2 2026 · industry median 9 740 € · above 15% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 541 € · +19.6% vs Q2 2026 · industry median 1 122 € · above 66% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 7 579 € · +3.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 559	7 579	6 163	4
Q2 2026	1 559	7 297	5 153	4
Q1 2026	1 559	6 425	5 153	3
Q4 2025	1 559	7 684	5 526	3
Q3 2025	1 559	6 631	5 362	4
Q2 2025	1 559	7 974	5 782	3
Q1 2025	1 559	6 907	5 694	3
Q4 2024	1 559	6 633	5 520	3
Q3 2024	1 559	6 633	5 520	3
Q2 2024	1 559	6 633	5 520	3
Q1 2024	1 559	6 610	5 496	3
Q4 2023	1 559	6 563	5 450	3
Q3 2023	1 559	6 563	5 450	3
Q2 2023	1 559	6 147	5 191	3
Q1 2023	1 459	5 293	4 650	3
Q4 2022	1 259	5 247	4 604	3
Q3 2022	1 259	5 247	4 604	3
Q2 2022	1 259	5 247	4 604	3
Q1 2022	1 259	5 247	4 604	3

Labour taxes per employee per month

514 €

Turnover per employee in the quarter

390 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 6 235 € · +0.0% vs 2024 · industry median 12 784 € · above 37% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2024: -41 000 € · industry median 987 € · above 2% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2024: -657.6 % · industry median 15.0 % · above 2% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 18 639 703 € · +0.6% vs 2024

Equity, € thousand 2024: 16 218 000 €

Employees 2025: 3 · +200.0% vs 2024 · industry median 1 · above 90% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Assets, €	Equity, €	Employees
2025	6 235	—	18 639 703	—	3
2024	6 235	-41 000	18 523 000	16 218 000	1
2023	6 235	—	18 499 194	—	1
2022	5 035	—	18 487 812	—	1
2021	5 035	—	17 951 341	—	1
2020	4 535	16 000	16 370 000	15 836 000	1
2019	3 835	—	17 004 064	—	2
2018	—	—	—	—	2
2017	—	—	—	—	2
2016	—	—	—	—	2
2015	—	—	—	—	2
2014	—	—	—	—	2
2013	—	—	—	—	2
2012	—	—	—	—	2
2010	—	—	—	—	2
2009	—	—	—	—	1
2008	—	—	—	—	2
2007	—	—	—	—	2
2006	—	—	—	—	3
2005	—	—	—	—	3
2004	—	—	—	—	3
2003	—	—	—	—	3
2002	—	—	—	—	2
2001	—	—	—	—	2
2000	—	—	—	—	2
1999	—	—	—	—	1
1998	—	—	—	—	2
1997	—	—	—	—	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 2025

Revenue per employee

2 078 €

Revenue / average full-time employees

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	30 Jun 2026	Consolidated · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Consolidated · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Consolidated · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Consolidated · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	6 Jul 2022	Consolidated · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	1 Jul 2021	Consolidated · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	22 Sep 2020	Consolidated · audited	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	2 500 000 EEK	aktsiaselts Hansapank	3 Jan 2000 – in force

Board

Toomas Luman
Board member · since 6 Feb 1998

Right of representation

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

Owners

Toomas Luman
Natural person · 12 730 €

53.04%
Liivi Luman
Natural person · 11 270 €

46.96%

Owner in

Kerese Varad OÜ
100%
OÜ Jacoby Villa
100%

Beneficial owners

Liivi Luman
Direct ownership · since 29 Oct 2018
Toomas Luman
Direct ownership · since 29 Oct 2018

Founders and other persons

Andris Jegers
Audit firm · 8 Oct 2019
KPMG Baltics OÜ
Audit firm · 8 Oct 2019

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10024402 / 15 6 Sep 2024	Amendment entry	In force 6 Sep 2024	PDF
Ä 10024402 / 14 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10024402 / 13 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10024402 / 12 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10024402 / 11 14 Sep 2016	Amendment entry	In force 14 Sep 2016	PDF
Ä 10024402 / 10 11 Jan 2012	Amendment entry	In force 11 Jan 2012	PDF
Ä 10024402 / 9 2 Nov 2010	Entry made by the register on its own initiative	In force 2 Nov 2010	PDF
Ä 24402 / 8 3 Dec 2008	Deletion of activities from the registry card	In force 17 Dec 2008	PDF
Ä 24402 / 7 21 Sep 2004	Amendment entry	In force	PDF
Ä 24402 / 6 17 Oct 2003	Amendment entry	In force	PDF
Ä 24402 / 5 16 Jun 2003	Amendment entry	In force	PDF
Ä 24402 / 4 5 Aug 2002	Published amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data

Osaühing LUMAN JA POJAD

Position in the industry Legal and accounting activities · EMTAK 69

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 12