Osaühing Commedia

Active Registry code 10748627 OÜ Tallinn Registered 2 Apr 2001

Osaühing Commedia is a OÜ based in Tallinn, registry code 10748627, status: active. Main activity: Amusement and recreation activities n.e.c.. Its annual report for 2025 shows revenue of €31 610 and 1 employees.

Turnover

—

State taxes

877 €

↓ 23.1% vs Q2 2026

Labour taxes

966 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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 966 €

above 36% of companies

industry median 1 179 € · companies in the industry: 1 807
Revenue · 2025 31 610 €

above 89% of companies

industry median 0 € · companies in the industry: 8 615
Net profit margin · 2025 10.2 %

above 65% of companies

industry median 3.2 % · companies in the industry: 5 951

Taxes and turnover

Q2 2023 – Q3 2026

Turnover, € Q1 2024: 5 533 € · +147.8% vs Q4 2023 · industry median 11 936 € · above 33% 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: 966 € · +0.0% vs Q2 2026 · industry median 1 179 € · above 36% 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 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 877 € · −23.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	877	966	1
Q2 2026	—	1 140	966	1
Q1 2026	—	855	944	1
Q4 2025	—	1 103	901	1
Q3 2025	—	812	901	1
Q2 2025	—	1 103	901	1
Q1 2025	—	780	869	1
Q4 2024	—	—	—	1
Q1 2024	5 533	1 049	91	—
Q4 2023	2 233	692	273	—
Q3 2023	7 800	1 386	273	—
Q2 2023	4 300	869	273	—
Q1 2023	4 040	933	277	—
Q4 2022	10 004	1 843	273	—
Q3 2022	10 010	1 474	283	—
Q2 2022	10 153	1 767	331	—
Q1 2022	6 796	1 259	374	—

Labour taxes per employee per month

322 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 31 610 € · +83.4% vs 2024 · industry median 0 € · above 89% 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: 3 217 € · +41.3% vs 2024 · industry median 10 € · above 81% 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, % 2025: 10.2 % · −3.0 pp vs the year before · industry median 3.2 % · above 65% 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: 13 647 € · +30.6% vs 2024

Equity, € 2025: 11 426 € · +39.2% vs 2024

Employees 2025: 1 · industry median 1 · above 5% 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	31 610	3 217	11 425	13 647	11 426	1
2024	17 237	2 276	1 869	10 452	8 209	0
2023	22 853	-3 719	1 769	8 297	5 934	0
2022	33 670	-2 029	2 093	11 587	9 652	0
2021	24 404	-3 713	2 441	12 512	11 681	0
2020	16 039	-3 019	2 177	22 485	20 894	0
2019	14 780	-7 514	1 631	25 845	23 913	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	1
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	0
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

10.2 %

Net profit / revenue

Return on equity (ROE)

28.2 %

Net profit / equity

Return on assets (ROA)

23.6 %

Net profit / assets

Equity ratio

83.7 %

Equity / assets

Debt ratio

16.3 %

Liabilities / assets

Current ratio

2.68

Current assets / current liabilities

Revenue per employee

31 610 €

Revenue / average full-time employees

Labour cost per employee per month

952 €

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	10 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	6 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	25 Aug 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 Aug 2020	Company’s own	e-Äriregister

Board

Haide Männamäe
Board member · since 2 Apr 2001
Toomas Tross
Board member · since 2 Apr 2001

Right of representation

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

Owners

Haide Männamäe
Natural person · 20 000 €

50%
Toomas Tross
Natural person · 20 000 €

50%

Beneficial owners

Haide Männamäe
Direct ownership · since 20 Sep 2018
Toomas Tross
Direct ownership · since 20 Sep 2018

Founders and other persons

Haide Männamäe
Founder · 20 000 € · 2 Apr 2001
Toomas Tross
Founder · 20 000 € · 2 Apr 2001

shared board members, owners or beneficial owners

Activities (EMTAK)

93291Amusement and recreation activities n.e.c. Main

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10055825 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10055825 / M4 23 Apr 2018	Warning of deletion from the register: annual report not filed	23 Oct 2018	Deficiencies eliminated 23 Oct 2018	PDF
Ä 10055825 / 6 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10055825 / 5 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10055825 / M3 16 Feb 2016	Warning of deletion from the register: annual report not filed	19 Aug 2016	Deficiencies eliminated 21 Sep 2016	PDF
Ä 10055825 / 4 4 Jun 2015	Amendment entry		In force 4 Jun 2015	PDF
Ä 10055825 / M2 13 Nov 2014	Warning of deletion published in Ametlikud Teadaanded		In force 13 Nov 2014	PDF
Ä 10055825 / M1 16 May 2014	Warning of deletion from the register: annual report not filed	12 Nov 2014	Deficiencies eliminated 19 Feb 2015	PDF
Ä 55825 / 3 16 Nov 2009	Amendment under Commercial Code § 525 (2)		In force 16 Nov 2009	PDF
Ä 55825 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF

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

Osaühing Commedia

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

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 10