Osaühing Memorandum
Active Registry code 10908404
OÜ Kohila alev Registered 26 Nov 2002
Osaühing Memorandum is a OÜ based in Kohila alev, registry code 10908404, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €15 846 with employees.
Turnover
15 846 €
↑ 22.0% vs Q2 2026
State taxes
12 563 €
Labour taxes
2 115 €
↑ 0.0% vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 15 846 €above 54% of companiesindustry median 13 705 € · companies in the industry: 4 338
- Revenue · 2025 59 250 €above 78% of companiesindustry median 10 800 € · companies in the industry: 9 687
- Net profit margin · 2025 574.5 %above 98% of companiesindustry median 22.0 % · companies in the industry: 6 494
Taxes and turnover
- 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.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 15 846 | 12 563 | 2 115 | — |
| Q2 2026 | 12 985 | — | 2 115 | — |
| Q1 2026 | 13 208 | 4 439 | 1 269 | — |
| Q4 2025 | 14 813 | 5 547 | 2 115 | — |
| Q3 2025 | 27 127 | 8 157 | 2 115 | — |
| Q2 2025 | 15 363 | 5 354 | 1 974 | — |
| Q1 2025 | 16 694 | 5 077 | 1 551 | — |
| Q4 2024 | 50 842 | 22 277 | 11 199 | — |
| Q3 2024 | 19 028 | 6 218 | 2 198 | — |
| Q2 2024 | 13 813 | 4 324 | 1 325 | — |
| Q1 2024 | 19 478 | 5 486 | 1 988 | — |
| Q4 2023 | 23 760 | 5 973 | 1 325 | — |
| Q3 2023 | 13 850 | 4 586 | 1 815 | — |
| Q2 2023 | 27 200 | 8 685 | 3 320 | — |
| Q1 2023 | 14 625 | 6 813 | 3 914 | — |
| Q4 2022 | 15 250 | 6 325 | 3 275 | — |
| Q3 2022 | 19 850 | 6 913 | 3 068 | — |
| Q2 2022 | 15 105 | 5 598 | 2 577 | — |
| Q1 2022 | 43 610 | 12 057 | 3 358 | — |
Financials by year
- 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.
- 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.
- 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.
- 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.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 59 250 | 340 378 | 18 759 | 2 382 170 | 2 121 154 | 1 |
| 2024 | 58 263 | 131 866 | 14 966 | 2 206 131 | 1 836 876 | 1 |
| 2023 | 60 375 | 195 322 | 14 299 | 2 387 465 | 1 837 185 | 1 |
| 2022 | 64 455 | 183 693 | 14 966 | 2 306 354 | 1 863 289 | 1 |
| 2021 | 154 138 | 1 562 400 | 11 141 | 2 220 464 | 1 760 345 | 1 |
| 2020 | 61 790 | 196 336 | 18 122 | 779 112 | 258 765 | 1 |
| 2019 | 47 600 | 90 802 | 7 492 | 371 435 | 153 231 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 0 |
| 2013 | — | — | — | — | — | 0 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 0 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 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
574.5 %
Net profit / revenue
Return on equity (ROE)
16.0 %
Net profit / equity
Return on assets (ROA)
14.3 %
Net profit / assets
Equity ratio
89.0 %
Equity / assets
Debt ratio
11.0 %
Liabilities / assets
Current ratio
2.42
Current assets / current liabilities
Revenue per employee
59 250 €
Revenue / average full-time employees
Labour cost per employee per month
1 563 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 3 Jul 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 6 Aug 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 10 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 12 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 5 Oct 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 9 Dec 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 20 Jul 2020 | Company’s own | e-Äriregister |
Board
- Hjalmar LiivikBoard member · since 5 Sep 2016
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Hjalmar LiivikNatural person · 2 556 €
Owner in
- 85%
- 85%
Beneficial owners
- Hjalmar LiivikDirect ownership · since 29 Jun 2020
Founders and other persons
- Osaühing Amador-LCFounder · 40 000 € · 26 Nov 2002
Related companies
Activities (EMTAK)
- 70201Business and other management consultancy activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10068998 / 14 26 May 2026 |
Amendment entry | In force 26 May 2026 |
||
| Ä 10068998 / M5 19 May 2026 |
Ruling to eliminate deficiencies | 8 Jun 2026 | Deficiencies eliminated 26 May 2026 |
|
| Ä 10068998 / M4 6 Aug 2025 |
Warning of a fine: annual report not filed | 5 Sep 2025 | Deficiencies eliminated 7 Aug 2025 |
|
| Ä 10068998 / M3 6 Jul 2024 |
Warning of a fine: annual report not filed | 5 Aug 2024 | Deficiencies eliminated 11 Jul 2024 |
|
| Ä 10068998 / 13 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10068998 / 12 29 Dec 2020 |
Amendment under Commercial Code § 525 (2) | In force 29 Dec 2020 |
||
| Ä 10068998 / 11 5 Apr 2018 |
Amendment entry | In force 5 Apr 2018 |
||
| Ä 10068998 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10068998 / 9 8 Nov 2017 |
Amendment entry | In force 8 Nov 2017 |
||
| Ä 10068998 / 8 16 Sep 2016 |
Amendment entry | In force 16 Sep 2016 |
||
| Ä 10068998 / 7 5 Sep 2016 |
Amendment entry | In force 5 Sep 2016 |
||
| Ä 10068998 / 6 29 Nov 2010 |
Deletion of activities from the registry card | In force 29 Nov 2010 |
||
| Ä 68998 / M2 13 Oct 2008 |
Fine for not filing the report | 28 Nov 2008 | In force 13 Nov 2008 |
|
| Ä 68998 / M1 4 Oct 2006 |
Fine for not filing the report | 29 Nov 2006 | Deficiencies eliminated 28 Oct 2006 |
|
| Ä 68998 / 5 18 Nov 2005 |
Amendment entry | In force | ||
| Ä 68998 / 4 18 Nov 2004 |
Amendment entry | In force | ||
| Ä 68998 / 3 7 May 2003 |
Amendment entry | In force | ||
| Ä 68998 / 2 3 Jan 2003 |
Published amendment entry | In force | ||
| Ä 68998 26 Nov 2002 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data