Osaühing Principal

Active Registry code 10508024 OÜ Tallinn Registered 24 Nov 1998
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Osaühing Principal is a OÜ based in Tallinn, registry code 10508024, status: active. Main activity: Amusement and recreation activities n.e.c.. According to EMTA, turnover for Q3 2026 was €44 667 with employees.

Turnover
44 667 €
↑ 128.6% vs Q2 2026
State taxes
4 361 €
↑ 176.4% vs Q2 2026
Labour taxes
308 €
↑ 0.0% vs Q2 2026
Employees
—

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

Position in the industry Sports activities and amusement and recreation activities · EMTAK 93

  • Turnover · Q3 2026 44 667 €
    industry median 13 701 € · companies in the industry: 1 404
  • Revenue · 2025 89 427 €
    industry median 0 € · companies in the industry: 8 615
  • Net profit margin · 2025 -26.1 %
    industry median 3.2 % · companies in the industry: 5 951

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 44 667 € · +128.6% vs Q2 2026 · industry median 13 701 € · above 76% of the industry
020 00040 00060 00080 000Q4 2023 Company: 63 505 € Industry median: 12 091 €Q4·23Q1 2024 Company: 42 187 € Industry median: 11 936 €Q2 2024 Company: 14 301 € Industry median: 12 398 €Q2·24Q3 2024 Company: 6 213 € Industry median: 13 742 €Q4 2024 Company: 4 304 € Industry median: 11 913 €Q4·24Q1 2025 Company: 24 535 € Industry median: 12 525 €Q2 2025 Company: 17 498 € Industry median: 12 683 €Q2·25Q3 2025 Company: 16 309 € Industry median: 14 227 €Q4 2025 Company: 36 806 € Industry median: 11 875 €Q4·25Q1 2026 Company: 23 982 € Industry median: 12 067 €Q2 2026 Company: 19 538 € Industry median: 12 735 €Q2·26Q3 2026 Company: 44 667 € Industry median: 13 701 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 4 304 € Industry median: 11 913 €Q1 2025 Company: 24 535 € Industry median: 12 525 €Q1·25Q2 2025 Company: 17 498 € Industry median: 12 683 €Q3 2025 Company: 16 309 € Industry median: 14 227 €Q3·25Q4 2025 Company: 36 806 € Industry median: 11 875 €Q1 2026 Company: 23 982 € Industry median: 12 067 €Q1·26Q2 2026 Company: 19 538 € Industry median: 12 735 €Q3 2026 Company: 44 667 € Industry median: 13 701 €Q3·26
  • Company
  • Industry median

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

State taxes, € Q3 2026: 4 361 € · +176.4% vs Q2 2026
02 0004 0006 000Q4 2023 Company: 5 934 €Q4·23Q1 2024 Company: 4 608 €Q2 2024 Company: 683 €Q2·24Q3 2024 Company: 492 €Q4 2024 Company: 483 €Q4·24Q1 2025 Company: 3 028 €Q2 2025 Company: 4 956 €Q2·25Q3 2025 Company: 1 482 €Q4 2025 Company: 3 705 €Q4·25Q1 2026 Company: 3 566 €Q2 2026 Company: 1 578 €Q2·26Q3 2026 Company: 4 361 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 483 €Q1 2025 Company: 3 028 €Q1·25Q2 2025 Company: 4 956 €Q3 2025 Company: 1 482 €Q3·25Q4 2025 Company: 3 705 €Q1 2026 Company: 3 566 €Q1·26Q2 2026 Company: 1 578 €Q3 2026 Company: 4 361 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 44 667 4 361 308 —
Q2 2026 19 538 1 578 308 —
Q1 2026 23 982 3 566 308 —
Q4 2025 36 806 3 705 308 —
Q3 2025 16 309 1 482 308 —
Q2 2025 17 498 4 956 308 —
Q1 2025 24 535 3 028 306 —
Q4 2024 4 304 483 301 —
Q3 2024 6 213 492 301 —
Q2 2024 14 301 683 301 —
Q1 2024 42 187 4 608 301 —
Q4 2023 63 505 5 934 301 —
Q3 2023 57 096 4 403 235 —
Q2 2023 17 295 2 355 235 —
Q1 2023 65 744 6 274 235 —
Q4 2022 30 062 3 660 261 —
Q3 2022 38 074 575 327 —
Q2 2022 77 767 11 554 313 —
Q1 2022 31 510 3 136 1 913 —

Financials by year

2016 – 2025
Revenue, € thousand 2025: 89 427 € · +27.7% vs 2024 · industry median 0 € · above 98% of the industry
01002003002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 295 269 € Industry median: 0 €20192020 Company: 122 202 € Industry median: 0 €20202021 Company: 163 235 € Industry median: 0 €20212022 Company: 217 603 € Industry median: 0 €20222023 Company: 202 154 € Industry median: 0 €20232024 Company: 70 006 € Industry median: 0 €20242025 Company: 89 427 € Industry median: 0 €202501002003002018 Company: — Industry median: —2019 Company: 295 269 € Industry median: 0 €20192020 Company: 122 202 € Industry median: 0 €2021 Company: 163 235 € Industry median: 0 €20212022 Company: 217 603 € Industry median: 0 €2023 Company: 202 154 € Industry median: 0 €20232024 Company: 70 006 € Industry median: 0 €2025 Company: 89 427 € Industry median: 0 €2025
  • Company
  • Industry median

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

Net profit, € 2025: -23 312 € · −70.5% vs 2024 · industry median 10 € · above 2% of the industry
-60 000-40 000-20 000020 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -50 825 € Industry median: 63 €20192020 Company: 1 791 € Industry median: 28 €20202021 Company: -28 782 € Industry median: 24 €20212022 Company: 37 837 € Industry median: 0 €20222023 Company: 30 588 € Industry median: 5 €20232024 Company: -13 676 € Industry median: 33 €20242025 Company: -23 312 € Industry median: 10 €2025-60 000-40 000-20 000020 00040 0002018 Company: — Industry median: —2019 Company: -50 825 € Industry median: 63 €20192020 Company: 1 791 € Industry median: 28 €2021 Company: -28 782 € Industry median: 24 €20212022 Company: 37 837 € Industry median: 0 €2023 Company: 30 588 € Industry median: 5 €20232024 Company: -13 676 € Industry median: 33 €2025 Company: -23 312 € Industry median: 10 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: -26.1 % · −6.5 pp vs the year before · industry median 3.2 % · above 11% of the industry
-30-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -17.2 % Industry median: 4.1 %20192020 Company: 1.5 % Industry median: 5.6 %20202021 Company: -17.6 % Industry median: 5.0 %20212022 Company: 17.4 % Industry median: 2.8 %20222023 Company: 15.1 % Industry median: 2.8 %20232024 Company: -19.5 % Industry median: 3.6 %20242025 Company: -26.1 % Industry median: 3.2 %2025-30-20-10010202018 Company: — Industry median: —2019 Company: -17.2 % Industry median: 4.1 %20192020 Company: 1.5 % Industry median: 5.6 %2021 Company: -17.6 % Industry median: 5.0 %20212022 Company: 17.4 % Industry median: 2.8 %2023 Company: 15.1 % Industry median: 2.8 %20232024 Company: -19.5 % Industry median: 3.6 %2025 Company: -26.1 % Industry median: 3.2 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 114 302 € · −12.1% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 61 748 €20192020 Company: 69 676 €20202021 Company: 115 920 €20212022 Company: 130 664 €20222023 Company: 148 089 €20232024 Company: 130 108 €20242025 Company: 114 302 €20250501001502018 Company: —2019 Company: 61 748 €20192020 Company: 69 676 €2021 Company: 115 920 €20212022 Company: 130 664 €2023 Company: 148 089 €20232024 Company: 130 108 €2025 Company: 114 302 €2025
Equity, € 2025: 59 457 € · −28.2% vs 2024
020 00040 00060 00080 000100 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 55 011 €20192020 Company: 56 802 €20202021 Company: 28 020 €20212022 Company: 65 857 €20222023 Company: 96 445 €20232024 Company: 82 769 €20242025 Company: 59 457 €2025020 00040 00060 00080 000100 0002018 Company: —2019 Company: 55 011 €20192020 Company: 56 802 €2021 Company: 28 020 €20212022 Company: 65 857 €2023 Company: 96 445 €20232024 Company: 82 769 €2025 Company: 59 457 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation activities (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 89 427 -23 312 0 114 302 59 457 0
2024 70 006 -13 676 0 130 108 82 769 0
2023 202 154 30 588 0 148 089 96 445 0
2022 217 603 37 837 0 130 664 65 857 0
2021 163 235 -28 782 5 107 115 920 28 020 0
2020 122 202 1 791 14 403 69 676 56 802 1
2019 295 269 -50 825 19 267 61 748 55 011 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2001 — — — — — 1
2000 — — — — — 2
1999 — — — — — 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
-26.1 %
Net profit / revenue
Return on equity (ROE)
-39.2 %
Net profit / equity
Return on assets (ROA)
-20.4 %
Net profit / assets
Equity ratio
52.0 %
Equity / assets
Debt ratio
48.0 %
Liabilities / assets
Current ratio
5.03
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 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 6 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

  • Aivo Varem
    Founder · 10 000 € · 24 Nov 1998
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 93291Amusement and recreation activities n.e.c. Main
  • 46181Activities of agents involved in the wholesale of other particular products
  • 68201Rental and operating of own or leased real estate
  • 82991Other business support service activities n.e.c.
Rulings
Number, date Title Deadline State Document
Ä 10036326 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10036326 / 9
26 Oct 2020
Amendment entry In force
26 Oct 2020
PDF
Ä 10036326 / 8
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10036326 / 7
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10036326 / 6
31 Aug 2016
Amendment entry In force
31 Aug 2016
PDF
Ä 10036326 / 5
16 Sep 2011
Amendment entry In force
16 Sep 2011
PDF
Ä 36326 / 4
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF
Ä 36326 / 3
28 Sep 2006
Amendment entry In force
28 Sep 2006
PDF

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