OSAÜHING LETTIM

Active Registry code 10383002 OÜ Saku alevik Registered 16 Feb 1998

OSAÜHING LETTIM is a OÜ based in Saku alevik, registry code 10383002, status: active. Main activity: Non-specialised retail sale of predominately food, beverages or tobacco. According to EMTA, turnover for Q3 2026 was €42 648 with 2 employees.

Turnover

42 648 €

↑ 3.6% vs Q2 2026

State taxes

794 €

↓ 23.4% vs Q2 2026

Labour taxes

670 €

↓ 17.8% 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 42 648 €

above 61% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 335 €

above 10% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 168 596 €

above 80% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -1.5 %

above 31% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 42 648 € · +3.6% vs Q2 2026 · industry median 23 652 € · above 61% 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: 335 € · −17.8% vs Q2 2026 · industry median 1 201 € · above 10% 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: 794 € · −23.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	42 648	794	670	2
Q2 2026	41 174	1 036	815	2
Q1 2026	40 359	696	706	3
Q4 2025	40 376	1 334	716	3
Q3 2025	45 914	1 583	722	4
Q2 2025	41 530	1 241	958	4
Q1 2025	40 567	2 037	1 529	5
Q4 2024	42 560	1 722	1 351	5
Q3 2024	45 551	2 251	1 231	5
Q2 2024	41 982	1 488	1 137	4
Q1 2024	38 147	1 991	1 574	4
Q4 2023	41 002	1 303	1 122	4
Q3 2023	47 147	1 514	1 180	4
Q2 2023	52 230	1 167	1 070	3
Q1 2023	48 023	1 590	1 101	4
Q4 2022	52 711	2 428	1 549	4
Q3 2022	58 779	2 615	1 696	4
Q2 2022	55 539	2 444	1 584	4
Q1 2022	58 795	2 299	1 397	3

Labour taxes per employee per month

112 €

Turnover per employee in the quarter

21 324 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 168 596 € · +1.8% vs 2024 · industry median 16 974 € · above 80% 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: -2 545 € · −126.8% vs 2024 · industry median 0 € · above 18% 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: -1.5 % · −7.2 pp vs the year before · industry median 1.3 % · above 31% 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, € thousand 2025: 100 182 € · −7.3% vs 2024

Equity, € 2025: 42 268 € · −5.7% vs 2024

Employees 2025: 3 · −25.0% vs 2024 · industry median 2 · above 70% 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	168 596	-2 545	9 032	100 182	42 268	3
2024	165 653	9 502	12 872	108 051	44 813	4
2023	188 213	7 506	11 595	83 735	35 311	4
2022	220 553	4 045	18 185	30 723	27 805	4
2021	250 094	11 264	15 688	28 262	23 760	3
2020	243 903	6 376	17 152	26 942	12 496	3
2019	242 994	1 504	19 993	19 561	6 120	3
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	3
2014	—	—	—	—	—	4
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2008	—	—	—	—	—	5
2007	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	5
2004	—	—	—	—	—	5
2003	—	—	—	—	—	4
2002	—	—	—	—	—	4
2001	—	—	—	—	—	4
1999	—	—	—	—	—	4
1998	—	—	—	—	—	4
1997	—	—	—	—	—	3

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

-1.5 %

Net profit / revenue

Return on equity (ROE)

-6.0 %

Net profit / equity

Return on assets (ROA)

-2.5 %

Net profit / assets

Equity ratio

42.2 %

Equity / assets

Debt ratio

57.8 %

Liabilities / assets

Current ratio

1.05

Current assets / current liabilities

Revenue per employee

56 199 €

Revenue / average full-time employees

Labour cost per employee per month

251 €

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	21 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	11 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	26 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	15 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Jun 2020	Company’s own	e-Äriregister

Board

Jelena Artjomova
Board member · since 16 Feb 1998

Right of representation

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

Owners

Oleg Artjomov
Natural person · 2 556 €

100%
Jelena Artjomova
Natural person · 2 556 €

100%

Beneficial owners

Jelena Artjomova
Direct ownership · since 3 Oct 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

47111Non-specialised retail sale of predominately food, beverages or tobacco Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10025087 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10025087 / 7 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10025087 / 6 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10025087 / 5 20 Jul 2011	Amendment entry	In force 20 Jul 2011	PDF
Ä 10025087 / M2 21 Jun 2011	Ruling to eliminate deficiencies	Deficiencies eliminated 11 Jul 2011	PDF
Ä 10025087 / M1 20 Jun 2011	Ruling to eliminate deficiencies	In force 20 Jun 2011	PDF
Ä 10025087 / 4 2 Jun 2010	Deletion of activities from the registry card	In force 2 Jun 2010	PDF
Ä 25087 / 3 22 Aug 2008	Amendment entry	In force 22 Aug 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

OSAÜHING LETTIM

Position in the industry Retail trade · EMTAK 47

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 8