osaühing LECTUS KOOLITUS JA KONSULTATSIOONID

Active Registry code 10630899 OÜ Tartu linn Registered 12 Apr 2000

osaühing LECTUS KOOLITUS JA KONSULTATSIOONID is a OÜ based in Tartu linn, registry code 10630899, status: active. Main activity: Other education n.e.c.. According to EMTA, turnover for Q3 2026 was €0 with 1 employees.

Turnover

0 €

State taxes

—

Labour taxes

—

Employees

±0 vs Q2 2026

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

Position in the industry Education · EMTAK 85

Revenue · 2025 0 €

above 5% of companies

industry median 2 265 € · companies in the industry: 7 180

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 0 € · industry median 8 170 € · above 2% of the industry

Company
Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2025: 4 € · −71.4% vs Q2 2025 · industry median 1 134 € · above 2% of the industry

Company
Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2025: 0 €

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	—	—	1
Q2 2026	—	—	—	1
Q1 2026	—	—	—	1
Q4 2025	—	—	—	1
Q3 2025	—	—	4	1
Q2 2025	—	—	14	1
Q1 2025	—	—	7	1
Q4 2024	—	—	9	1
Q3 2024	115	25	8	1
Q2 2024	—	—	17	1
Q1 2024	—	—	16	1
Q4 2023	85	17	24	1
Q3 2023	197	34	24	1
Q2 2023	—	—	24	1
Q1 2023	900	180	—	1
Q4 2022	—	—	—	1
Q3 2022	—	—	—	1
Q2 2022	—	—	—	1
Q1 2022	—	—	—	1

Turnover per employee in the quarter

0 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 0 € · −100.0% vs 2024 · industry median 2 265 € · above 5% of the industry

Company
Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -538 € · +46.5% vs 2024 · industry median 136 € · above 24% of the industry

Company
Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 176 € · −14.6% vs 2024

Equity, € 2025: -1 912 € · −39.2% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Education (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	0	-538	538	176	-1 912	1
2024	115	-1 005	944	206	-1 374	1
2023	282	-1 741	1 834	339	-369	1
2022	900	1 653	0	1 552	1 372	0
2021	—	-160	0	648	-281	0
2020	—	-163	0	808	-121	0
2019	—	-173	0	971	42	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2001	—	—	—	—	—	1
2000	—	—	—	—	—	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

Return on assets (ROA)

-305.7 %

Net profit / assets

Equity ratio

-1 086.4 %

Equity / assets

Debt ratio

1 186.4 %

Liabilities / assets

Current ratio

0.08

Current assets / current liabilities

Revenue per employee

0 €

Revenue / average full-time employees

Labour cost per employee per month

45 €

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	28 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	21 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jan 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	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	13 Oct 2020	Company’s own	e-Äriregister

Board

Kristi Männik
Board member · since 24 Apr 2024

Right of representation

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

Owners

Kristi Männik
Natural person · 40 000 €

100%

Beneficial owners

Kristi Männik
Direct ownership · since 10 Apr 2023

Founders and other persons

Kristi Prits
Founder · 40 000 € · 12 Apr 2000

Activities (EMTAK)

8559Other education n.e.c. Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20018236 / M3 14 Oct 2026	Ruling to eliminate deficiencies		Signed 14 Oct 2026	PDF
Ä 20018236 / M2 29 Jun 2026	Warning of compulsory dissolution: insufficient net assets	29 Dec 2026	In force 29 Jun 2026	PDF
Ä 20018236 / 6 24 Apr 2024	Amendment entry		In force 24 Apr 2024	PDF
Ä 20018236 / 5 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20018236 / M1 16 Sep 2022	Warning of compulsory dissolution: insufficient net assets	16 Mar 2023	Deficiencies eliminated 27 Jan 2023	PDF
Ä 20018236 / 4 21 Feb 2018	Amendment entry		In force 21 Feb 2018	PDF
Ä 20018236 / 3 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 18236 / 2 30 Jun 2009	Deletion of activities from the registry card		In force 30 Jun 2009	PDF

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