Osaühing MAKKENA & LM

Active Registry code 10692795 OÜ Kiviõli linn Registered 23 Nov 2000

Osaühing MAKKENA & LM is a OÜ based in Kiviõli linn, registry code 10692795, status: active. Main activity: Other non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €13 332 with 5 employees.

Turnover

13 332 €

↓ 19.2% vs Q2 2026

State taxes

2 596 €

↑ 16.9% vs Q2 2026

Labour taxes

1 300 €

↑ 1.3% 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 13 332 €

above 40% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 260 €

above 8% of companies

industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025 48 968 €

above 66% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 -0.8 %

above 33% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 13 332 € · −19.2% vs Q2 2026 · industry median 23 652 € · above 40% 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: 260 € · +1.3% vs Q2 2026 · industry median 1 201 € · above 8% 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: 5 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 2 596 € · +16.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	13 332	2 596	1 300	5
Q2 2026	16 492	2 220	1 283	5
Q1 2026	11 250	2 826	1 300	5
Q4 2025	14 552	2 293	1 300	5
Q3 2025	13 736	2 443	1 245	5
Q2 2025	15 690	1 719	1 279	5
Q1 2025	8 290	2 281	1 175	5
Q4 2024	10 884	1 877	1 169	6
Q3 2024	12 541	2 313	1 176	5
Q2 2024	13 605	2 142	1 170	5
Q1 2024	15 888	2 955	1 533	5
Q4 2023	16 158	3 091	1 771	5
Q3 2023	18 318	3 918	1 893	5
Q2 2023	20 471	2 837	1 753	5
Q1 2023	12 490	2 776	1 794	5
Q4 2022	16 899	3 680	1 876	5
Q3 2022	20 270	3 027	2 015	5
Q2 2022	19 990	2 597	1 452	5
Q1 2022	15 133	3 265	1 712	4

Labour taxes per employee per month

87 €

Turnover per employee in the quarter

2 666 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 48 968 € · +7.2% vs 2024 · industry median 16 974 € · above 66% 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: -398 € · −115.7% vs 2024 · industry median 0 € · above 28% 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: -0.8 % · −6.3 pp vs the year before · industry median 1.3 % · above 33% 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, € 2025: 7 202 € · +11.7% vs 2024

Equity, € 2025: 3 430 € · −10.4% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 2 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	48 968	-398	12 244	7 202	3 430	3
2024	45 697	2 530	11 503	6 448	3 828	3
2023	62 715	-1 700	21 653	8 219	1 298	3
2022	64 667	-978	20 474	7 001	2 998	2
2021	61 790	-1 889	18 310	9 334	3 976	2
2020	54 560	-9 278	21 219	10 697	5 865	2
2019	48 584	-448	20 145	18 886	15 143	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	4
2002	—	—	—	—	—	4
2001	—	—	—	—	—	4

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

-0.8 %

Net profit / revenue

Return on equity (ROE)

-11.6 %

Net profit / equity

Return on assets (ROA)

-5.5 %

Net profit / assets

Equity ratio

47.6 %

Equity / assets

Debt ratio

52.4 %

Liabilities / assets

Current ratio

1.91

Current assets / current liabilities

Revenue per employee

16 323 €

Revenue / average full-time employees

Labour cost per employee per month

340 €

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	4 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	26 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	31 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	20 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	8 Jul 2020	Company’s own	e-Äriregister

Board

Ljudmila Makarova
Board member · since 23 Nov 2000

Right of representation

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

Owners

Ljudmila Makarova
Natural person · 2 556 €

100%

Beneficial owners

Ljudmila Makarova
Direct ownership · since 12 Oct 2018

Founders and other persons

Ljudmila Makarova
Founder · 40 000 € · 23 Nov 2000
Lehte Vallas
Audit firm · 16 Jan 2004

Activities (EMTAK)

47121Other non-specialised retail sale Main

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 40011622 / 7 2 Sep 2023	Amendment entry	In force 2 Sep 2023	PDF
Ä 40011622 / 6 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 40011622 / 5 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 40011622 / 4 5 Dec 2017	Amendment entry	In force 5 Dec 2017	PDF
Ä 40011622 / 3 3 Jan 2012	Amendment entry	In force 3 Jan 2012	PDF
Ä 11622 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 3 Dec 2008	PDF

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