Osaühing Merl Holding

Active Registry code 10538930 OÜ Tallinn Registered 25 Feb 1999

Osaühing Merl Holding is a OÜ based in Tallinn, registry code 10538930, status: active. Main activity: Other sports activities n.e.c.. Its annual report for 2025 shows revenue of €768 and 0 employees.

Turnover

—

State taxes

353 €

Labour taxes

358 €

Employees

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

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

Labour taxes per employee 358 €

above 11% of companies

industry median 1 179 € · companies in the industry: 1 807
Revenue · 2025 768 €

above 68% of companies

industry median 0 € · companies in the industry: 8 615

Taxes and turnover

Q3 2023 – Q3 2026

Turnover, € Q1 2025: 0 € · industry median 12 525 € · above 2% of the industry

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.

Labour taxes per employee, € Q3 2026: 358 € · industry median 1 179 € · above 11% of the industry

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.

Employees Q3 2026: 1

State taxes, € Q3 2026: 353 €

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	353	358	1
Q1 2025	—	—	—	—
Q4 2024	—	—	—	—
Q3 2024	1 425	290	—	—
Q2 2024	2 813	611	—	—
Q1 2024	1 178	274	24	—
Q4 2023	5 750	1 147	—	—
Q3 2023	—	—	—	—

Labour taxes per employee per month

119 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 768 € · −84.9% vs 2024 · industry median 0 € · above 68% of the industry

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: -634 € · −121.3% vs 2024 · industry median 10 € · above 23% of the industry

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, % 2024: 58.4 % · +62.7 pp vs the year before · industry median 3.6 % · above 91% of the industry

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, € 2025: 4 896 € · −16.4% vs 2024

Equity, € 2025: 4 896 € · −6.5% vs 2024

Employees 2025: 0 · industry median 1 · above 2% of the industry

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	768	-634	0	4 896	4 896	0
2024	5 090	2 974	0	5 859	5 234	0
2023	6 949	-296	0	9 871	2 178	0
2022	500	21	0	2 584	2 584	0
2021	335	-423	447	2 563	2 563	0
2020	1 564	8	375	3 071	2 985	0
2019	4 478	25	2 007	3 027	2 977	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	—	—	—	—	—	3
2005	—	—	—	—	—	2
2004	—	—	—	—	—	1
2003	—	—	—	—	—	1
2002	—	—	—	—	—	1
2001	—	—	—	—	—	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

Net profit margin

-82.6 %

Net profit / revenue

Return on equity (ROE)

-12.9 %

Net profit / equity

Return on assets (ROA)

-12.9 %

Net profit / assets

Equity ratio

100.0 %

Equity / assets

Debt ratio

0.0 %

Liabilities / assets

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	10 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	27 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 Oct 2020	Company’s own	e-Äriregister

Board

Tiiu Lippus
Board member · since 19 Jun 2000

Right of representation

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

Owners

Tiiu Lippus
Natural person · 2 556 €

100%

Beneficial owners

Tiiu Lippus
Direct ownership · since 28 Oct 2018

Founders and other persons

Osaühing Dreiv Grupp
Founder · 40 000 € · 25 Feb 1999

Activities (EMTAK)

93199Other sports activities n.e.c. Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10038465 / 12 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10038465 / 11 26 Jun 2023	Amendment under Code of Civil Procedure § 595¹ (1)		In force 26 Jun 2023	PDF
Ä 10038465 / 10 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10038465 / 9 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10038465 / 8 9 Mar 2016	Amendment entry		In force 9 Mar 2016	PDF
Ä 10038465 / M2 8 Mar 2016	Ruling to eliminate deficiencies	7 Apr 2016	Deficiencies eliminated 9 Mar 2016	PDF
Ä 10038465 / 7 23 Nov 2015	Amendment entry		In force 23 Nov 2015	PDF
Ä 10038465 / 6 17 Feb 2012	Amendment entry		In force 17 Feb 2012	PDF
Ä 10038465 / M1 2 Feb 2012	Ruling to eliminate deficiencies	6 Mar 2012	Deficiencies eliminated 16 Feb 2012	PDF
Ä 38465 / 5 29 Jun 2009	Deletion of activities from the registry card		In force 29 Jun 2009	PDF
Ä 38465 / 4 13 Sep 2007	Amendment entry		In force 13 Sep 2007	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data