OSAÜHING LAZAREV LKG

Active Registry code 10643839 OÜ Tallinn Registered 18 Feb 2000

OSAÜHING LAZAREV LKG is a OÜ based in Tallinn, registry code 10643839, status: active. Main activity: Other non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €49 314 with 2 employees.

Turnover

49 314 €

↑ 16.0% vs Q2 2026

State taxes

9 643 €

↑ 23.0% vs Q2 2026

Labour taxes

3 510 €

↑ 1.7% 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 49 314 €

above 64% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 755 €

above 70% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 141 340 €

above 78% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -5.8 %

above 24% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 49 314 € · +16.0% vs Q2 2026 · industry median 23 652 € · above 64% 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: 1 755 € · +1.7% vs Q2 2026 · industry median 1 201 € · 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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 9 643 € · +23.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	49 314	9 643	3 510	2
Q2 2026	42 500	7 840	3 451	2
Q1 2026	64 816	10 167	3 461	2
Q4 2025	76 396	13 710	3 346	2
Q3 2025	41 063	8 327	3 608	2
Q2 2025	56 668	10 200	3 595	3
Q1 2025	54 135	9 687	4 073	3
Q4 2024	58 718	11 825	3 268	2
Q3 2024	43 818	6 736	2 925	3
Q2 2024	65 848	11 323	3 001	2
Q1 2024	54 661	9 954	3 488	2
Q4 2023	83 196	11 405	3 102	2
Q3 2023	53 789	8 991	3 117	2
Q2 2023	71 128	9 766	2 755	2
Q1 2023	57 708	10 513	3 188	2
Q4 2022	90 026	11 919	2 881	2
Q3 2022	48 205	7 769	2 340	2
Q2 2022	85 771	10 936	2 070	2
Q1 2022	63 358	8 235	2 216	2

Labour taxes per employee per month

585 €

Turnover per employee in the quarter

24 657 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 141 340 € · −9.8% vs 2024 · industry median 16 974 € · above 78% 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: -8 248 € · −84.0% vs 2024 · industry median 0 € · 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.

Net profit margin, % 2025: -5.8 % · −3.0 pp vs the year before · industry median 1.3 % · above 24% 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: 96 980 € · −6.2% vs 2024

Equity, € 2025: 78 771 € · −9.5% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% 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	141 340	-8 248	34 929	96 980	78 771	2
2024	156 646	-4 482	32 449	103 349	87 019	2
2023	170 497	9 518	33 287	114 657	93 001	2
2022	175 647	41 784	26 830	114 744	83 483	2
2021	141 731	9 672	26 897	64 512	44 699	2
2020	119 004	4 162	19 128	50 569	35 027	2
2019	132 713	4 631	23 033	53 673	30 866	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2001	—	—	—	—	—	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

-5.8 %

Net profit / revenue

Return on equity (ROE)

-10.5 %

Net profit / equity

Return on assets (ROA)

-8.5 %

Net profit / assets

Equity ratio

81.2 %

Equity / assets

Debt ratio

18.8 %

Liabilities / assets

Current ratio

5.28

Current assets / current liabilities

Revenue per employee

70 670 €

Revenue / average full-time employees

Labour cost per employee per month

1 455 €

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	1 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	20 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	4 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	24 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	1 Jul 2020	Company’s own	e-Äriregister

Board

Ljubov Tursman-Khaymi
Board member · since 7 Nov 2017

Right of representation

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

Owners

Ljubov Tursman-Khaymi
Natural person · 2 556 €

100%

Beneficial owners

Ljubov Tursman-Khaymi
Direct ownership · since 1 Oct 2018

Founders and other persons

Gennadi Bõhhanov
Founder · 40 000 € · 18 Feb 2000

Activities (EMTAK)

47121Other non-specialised retail sale Main
68201Rental and operating of own or leased real estate
96221Beauty treatment services by a cosmetologist

Rulings 13

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10045929 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10045929 / 9 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10045929 / 8 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10045929 / 7 9 Sep 2016	Amendment entry		In force 9 Sep 2016	PDF
Ä 10045929 / 6 15 Dec 2011	Amendment entry		In force 15 Dec 2011	PDF
Ä 10045929 / 5 5 Oct 2011	Entry refused: deficiencies not eliminated		In force 21 Oct 2011	PDF
Ä 10045929 / M5 14 Sep 2011	Ruling to eliminate deficiencies	30 Sep 2011	In force 14 Sep 2011	PDF
Ä 10045929 / M4 21 Jun 2011	Ruling to eliminate deficiencies	2 Sep 2011	In force 21 Jun 2011	PDF
Ä 10045929 / 4 15 Feb 2010	Amendment entry		In force 15 Feb 2010	PDF
Ä 10045929 / M3 9 Feb 2010	Ruling to eliminate deficiencies	20 Mar 2010	In force 9 Feb 2010	PDF
Ä 45929 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF
Ä 45929 / 2 29 Oct 2004	Amendment entry		In force	PDF
Ä 45929 / M2 13 Aug 2004	Ruling to eliminate deficiencies (to be served)		In force	PDF

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