ML Halduse Osaühing

Active Registry code 10594785 OÜ Upa küla Registered 22 Oct 1999
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ML Halduse Osaühing is a OÜ based in Upa küla, registry code 10594785, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €15 103 with 2 employees.

Turnover
15 103 €
↑ 32.5% vs Q2 2026
State taxes
7 570 €
↓ 11.3% vs Q2 2026
Labour taxes
4 324 €
↓ 20.1% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 15 103 €
    industry median 13 705 € · companies in the industry: 4 338
  • Labour taxes per employee 2 162 €
    industry median 1 649 € · companies in the industry: 1 689
  • Revenue · 2025 49 238 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 9.4 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 103 € · +32.5% vs Q2 2026 · industry median 13 705 € · above 53% of the industry
05 00010 00015 00020 00025 000Q4 2023 Company: 23 043 € Industry median: 15 091 €Q4·23Q1 2024 Company: 24 439 € Industry median: 14 762 €Q2 2024 Company: 18 227 € Industry median: 14 762 €Q2·24Q3 2024 Company: 15 669 € Industry median: 14 140 €Q4 2024 Company: 19 476 € Industry median: 15 052 €Q4·24Q1 2025 Company: 9 954 € Industry median: 14 703 €Q2 2025 Company: 16 172 € Industry median: 13 688 €Q2·25Q3 2025 Company: 14 256 € Industry median: 13 984 €Q4 2025 Company: 11 400 € Industry median: 14 505 €Q4·25Q1 2026 Company: 11 400 € Industry median: 14 237 €Q2 2026 Company: 11 400 € Industry median: 14 128 €Q2·26Q3 2026 Company: 15 103 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 19 476 € Industry median: 15 052 €Q1 2025 Company: 9 954 € Industry median: 14 703 €Q1·25Q2 2025 Company: 16 172 € Industry median: 13 688 €Q3 2025 Company: 14 256 € Industry median: 13 984 €Q3·25Q4 2025 Company: 11 400 € Industry median: 14 505 €Q1 2026 Company: 11 400 € Industry median: 14 237 €Q1·26Q2 2026 Company: 11 400 € Industry median: 14 128 €Q3 2026 Company: 15 103 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 162 € · −20.1% vs Q2 2026 · industry median 1 649 € · above 61% of the industry
02 0004 0006 000Q4 2023 Company: 5 092 € Industry median: 1 639 €Q4·23Q1 2024 Company: 5 017 € Industry median: 1 650 €Q2 2024 Company: 2 005 € Industry median: 1 721 €Q2·24Q3 2024 Company: 2 628 € Industry median: 1 700 €Q4 2024 Company: 2 628 € Industry median: 1 679 €Q4·24Q1 2025 Company: 2 098 € Industry median: 1 739 €Q2 2025 Company: 2 346 € Industry median: 1 758 €Q2·25Q3 2025 Company: 1 972 € Industry median: 1 758 €Q4 2025 Company: 2 060 € Industry median: 1 758 €Q4·25Q1 2026 Company: 1 412 € Industry median: 1 641 €Q2 2026 Company: 2 705 € Industry median: 1 597 €Q2·26Q3 2026 Company: 2 162 € Industry median: 1 649 €Q3·2601 0002 0003 000Q4 2024 Company: 2 628 € Industry median: 1 679 €Q1 2025 Company: 2 098 € Industry median: 1 739 €Q1·25Q2 2025 Company: 2 346 € Industry median: 1 758 €Q3 2025 Company: 1 972 € Industry median: 1 758 €Q3·25Q4 2025 Company: 2 060 € Industry median: 1 758 €Q1 2026 Company: 1 412 € Industry median: 1 641 €Q1·26Q2 2026 Company: 2 705 € Industry median: 1 597 €Q3 2026 Company: 2 162 € Industry median: 1 649 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 7 570 € · −11.3% vs Q2 2026
05 00010 00015 000Q4 2023 Company: 14 582 €Q4·23Q1 2024 Company: 12 630 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 8 371 €Q4 2024 Company: 9 495 €Q4·24Q1 2025 Company: 7 005 €Q2 2025 Company: 6 804 €Q2·25Q3 2025 Company: 6 690 €Q4 2025 Company: 6 646 €Q4·25Q1 2026 Company: 4 299 €Q2 2026 Company: 8 532 €Q2·26Q3 2026 Company: 7 570 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 9 495 €Q1 2025 Company: 7 005 €Q1·25Q2 2025 Company: 6 804 €Q3 2025 Company: 6 690 €Q3·25Q4 2025 Company: 6 646 €Q1 2026 Company: 4 299 €Q1·26Q2 2026 Company: 8 532 €Q3 2026 Company: 7 570 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 15 103 7 570 4 324 2
Q2 2026 11 400 8 532 5 410 2
Q1 2026 11 400 4 299 2 823 2
Q4 2025 11 400 6 646 4 119 2
Q3 2025 14 256 6 690 3 944 2
Q2 2025 16 172 6 804 4 691 2
Q1 2025 9 954 7 005 4 196 2
Q4 2024 19 476 9 495 5 256 2
Q3 2024 15 669 8 371 5 256 2
Q2 2024 18 227 — 4 010 2
Q1 2024 24 439 12 630 10 034 2
Q4 2023 23 043 14 582 10 184 2
Q3 2023 24 561 14 116 10 342 2
Q2 2023 24 708 14 598 10 639 2
Q1 2023 423 529 8 319 5 004 2
Q4 2022 23 564 4 907 2 474 2
Q3 2022 18 746 4 445 2 474 2
Q2 2022 21 829 4 511 2 474 2
Q1 2022 17 490 3 112 2 474 2
Labour taxes per employee per month
721 €
Turnover per employee in the quarter
7 552 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 49 238 € · −33.6% vs 2024 · industry median 10 800 € · above 75% of the industry
020 00040 00060 00080 000100 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 66 880 € Industry median: 8 998 €20192020 Company: 84 625 € Industry median: 8 779 €20202021 Company: 61 873 € Industry median: 9 884 €20212022 Company: 75 073 € Industry median: 10 945 €20222023 Company: 97 178 € Industry median: 11 079 €20232024 Company: 74 178 € Industry median: 10 766 €20242025 Company: 49 238 € Industry median: 10 800 €2025020 00040 00060 00080 000100 0002018 Company: — Industry median: —2019 Company: 66 880 € Industry median: 8 998 €20192020 Company: 84 625 € Industry median: 8 779 €2021 Company: 61 873 € Industry median: 9 884 €20212022 Company: 75 073 € Industry median: 10 945 €2023 Company: 97 178 € Industry median: 11 079 €20232024 Company: 74 178 € Industry median: 10 766 €2025 Company: 49 238 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 4 623 € · −91.8% vs 2024 · industry median 284 € · above 64% of the industry
-150-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2 500 € Industry median: 966 €20192020 Company: 45 425 € Industry median: 760 €20202021 Company: 31 048 € Industry median: 1 171 €20212022 Company: -40 481 € Industry median: 470 €20222023 Company: -130 476 € Industry median: 681 €20232024 Company: 56 271 € Industry median: 538 €20242025 Company: 4 623 € Industry median: 284 €2025-150-100-500501002018 Company: — Industry median: —2019 Company: 2 500 € Industry median: 966 €20192020 Company: 45 425 € Industry median: 760 €2021 Company: 31 048 € Industry median: 1 171 €20212022 Company: -40 481 € Industry median: 470 €2023 Company: -130 476 € Industry median: 681 €20232024 Company: 56 271 € Industry median: 538 €2025 Company: 4 623 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 9.4 % · −66.5 pp vs the year before · industry median 22.0 % · above 40% of the industry
-150-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3.7 % Industry median: 31.9 %20192020 Company: 53.7 % Industry median: 32.1 %20202021 Company: 50.2 % Industry median: 35.7 %20212022 Company: -53.9 % Industry median: 27.6 %20222023 Company: -134.3 % Industry median: 28.4 %20232024 Company: 75.9 % Industry median: 25.0 %20242025 Company: 9.4 % Industry median: 22.0 %2025-150-100-500501002018 Company: — Industry median: —2019 Company: 3.7 % Industry median: 31.9 %20192020 Company: 53.7 % Industry median: 32.1 %2021 Company: 50.2 % Industry median: 35.7 %20212022 Company: -53.9 % Industry median: 27.6 %2023 Company: -134.3 % Industry median: 28.4 %20232024 Company: 75.9 % Industry median: 25.0 %2025 Company: 9.4 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 2 849 880 € · +0.9% vs 2024
01 0002 0003 0004 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 295 470 €20192020 Company: 3 330 023 €20202021 Company: 3 363 235 €20212022 Company: 3 330 620 €20222023 Company: 3 538 783 €20232024 Company: 2 823 369 €20242025 Company: 2 849 880 €202501 0002 0003 0004 0002018 Company: —2019 Company: 3 295 470 €20192020 Company: 3 330 023 €2021 Company: 3 363 235 €20212022 Company: 3 330 620 €2023 Company: 3 538 783 €20232024 Company: 2 823 369 €2025 Company: 2 849 880 €2025
Equity, € thousand 2025: 2 782 295 € · +0.2% vs 2024
01 0002 0003 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 588 078 €20192020 Company: 2 633 503 €20202021 Company: 2 664 551 €20212022 Company: 2 624 070 €20222023 Company: 2 721 401 €20232024 Company: 2 777 672 €20242025 Company: 2 782 295 €202501 0002 0003 0002018 Company: —2019 Company: 2 588 078 €20192020 Company: 2 633 503 €2021 Company: 2 664 551 €20212022 Company: 2 624 070 €2023 Company: 2 721 401 €20232024 Company: 2 777 672 €2025 Company: 2 782 295 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 85% of the industry
01232016 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: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 3 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 1202501232018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 3 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 49 238 4 623 36 621 2 849 880 2 782 295 2
2024 74 178 56 271 54 558 2 823 369 2 777 672 2
2023 97 178 -130 476 104 481 3 538 783 2 721 401 3
2022 75 073 -40 481 20 712 3 330 620 2 624 070 1
2021 61 873 31 048 20 712 3 363 235 2 664 551 1
2020 84 625 45 425 20 712 3 330 023 2 633 503 1
2019 66 880 2 500 20 712 3 295 470 2 588 078 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 5
2014 — — — — — 6
2013 — — — — — 6
2012 — — — — — 5
2011 — — — — — 6
2010 — — — — — 6
2009 — — — — — 0
2008 — — — — — 0
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2002 — — — — — 0
2001 — — — — — 0
2000 — — — — — 0

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
9.4 %
Net profit / revenue
Return on equity (ROE)
0.2 %
Net profit / equity
Return on assets (ROA)
0.2 %
Net profit / assets
Equity ratio
97.6 %
Equity / assets
Debt ratio
2.4 %
Liabilities / assets
Current ratio
3.29
Current assets / current liabilities
Revenue per employee
24 619 €
Revenue / average full-time employees
Labour cost per employee per month
1 526 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Jun 2024 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 2 Feb 2023 Company’s own · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 15 Jun 2022 Company’s own · audited e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 24 Aug 2021 Company’s own · audited e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 7 Jan 2021 Company’s own · audited e-Äriregister

Board

  • Maidu Lempu
    Board member · since 22 Oct 1999
  • Nasdaq CSD SE
    Keeper of the share register · since 28 Sep 2017

Right of representation

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

Owners

Owner in

Beneficial owners

Founders and other persons

  • Maidu Lempu
    Founder · 40 000 € · 22 Oct 1999
  • Riho Reinhold
    Auditor who valued a non-monetary contribution · 9 Oct 2006
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 30012663 / 12
26 Jul 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
26 Jul 2023
PDF
Ä 30012663 / 11
6 Apr 2023
Second (constitutive) merger entry In force
6 Apr 2023
PDF
Ä 30012663 / 10
28 Mar 2023
Entry refused: deficiencies not eliminated In force
10 Apr 2023
PDF
Ä 30012663 / M4
22 Feb 2023
Ruling to eliminate deficiencies 24 Mar 2023 Deficiencies eliminated
14 Apr 2023
PDF
Ä 30012663 / M3
3 Feb 2023
Procedural ruling 13 Feb 2023 In force
3 Feb 2023
PDF
Ä 30012663 / 9
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30012663 / 8
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 30012663 / 7
28 Sep 2017
Amendment entry In force
28 Sep 2017
PDF
Ä 30012663 / 6
26 Jun 2017
Amendment entry In force
26 Jun 2017
PDF
Ä 30012663 / M2
22 Jun 2017
Ruling to eliminate deficiencies 7 Jul 2017 Deficiencies eliminated
23 Jun 2017
PDF
Ä 30012663 / 5
24 May 2017
Amendment entry In force
24 May 2017
PDF
Ä 12663 / 4
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF
Ä 12663 / 3
31 Jan 2008
Note on registration of shares in the Estonian central register of securities In force
31 Jan 2008
PDF
Ä 12663 / M1
21 Jun 2007
Warning of a fine: deficiencies in the annual report In force
22 Jun 2007
PDF
Ä 12663 / 2
13 Nov 2006
Amendment entry In force
13 Nov 2006
PDF

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