OÜ LM King

Active Registry code 10952397 OÜ Tallinn Registered 2 Jun 2003

OÜ LM King is a OÜ based in Tallinn, registry code 10952397, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €24 602 with 3 employees.

Turnover

24 602 €

↓ 11.2% vs Q2 2026

State taxes

10 102 €

↓ 3.6% vs Q2 2026

Labour taxes

5 034 €

↑ 7.5% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 24 602 €

above 77% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 678 €

above 69% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 89 742 €

above 91% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 23.2 %

above 60% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 24 602 € · −11.2% vs Q2 2026 · industry median 9 740 € · above 77% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 678 € · +7.5% vs Q2 2026 · industry median 1 122 € · above 69% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 10 102 € · −3.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	24 602	10 102	5 034	3
Q2 2026	27 702	10 480	4 681	3
Q1 2026	20 240	8 050	4 237	3
Q4 2025	25 184	9 645	3 812	3
Q3 2025	22 681	8 638	3 920	3
Q2 2025	22 273	8 499	3 937	3
Q1 2025	19 026	8 673	5 498	3
Q4 2024	21 131	7 500	3 591	3
Q3 2024	25 563	9 352	4 461	3
Q2 2024	17 025	8 201	4 927	3
Q1 2024	17 366	10 734	5 153	3
Q4 2023	18 792	8 788	5 695	3
Q3 2023	20 341	9 202	5 695	3
Q2 2023	25 337	9 468	4 912	3
Q1 2023	20 583	8 684	5 191	3
Q4 2022	17 616	7 852	4 783	3
Q3 2022	19 490	7 193	3 677	3
Q2 2022	17 438	6 353	3 732	3
Q1 2022	18 541	8 049	4 704	3

Labour taxes per employee per month

559 €

Turnover per employee in the quarter

8 201 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 89 742 € · +8.1% vs 2024 · industry median 12 784 € · above 91% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 20 800 € · +455.1% vs 2024 · industry median 1 062 € · above 89% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 23.2 % · +18.7 pp vs the year before · industry median 14.8 % · above 60% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 85 573 € · +28.9% vs 2024

Equity, € 2025: 75 510 € · +38.0% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% of the industry

Company
Industry median

Industry: Legal and accounting 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	89 742	20 800	39 156	85 573	75 510	3
2024	83 030	3 747	50 435	66 403	54 710	3
2023	83 910	3 044	50 595	68 594	50 963	3
2022	72 663	3 972	42 417	78 265	57 919	3
2021	64 839	782	44 799	76 346	53 947	3
2020	60 594	3 109	39 767	78 738	53 165	3
2019	59 658	2 756	33 933	81 128	50 056	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2

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

23.2 %

Net profit / revenue

Return on equity (ROE)

27.5 %

Net profit / equity

Return on assets (ROA)

24.3 %

Net profit / assets

Equity ratio

88.2 %

Equity / assets

Debt ratio

11.8 %

Liabilities / assets

Current ratio

6.50

Current assets / current liabilities

Revenue per employee

29 914 €

Revenue / average full-time employees

Labour cost per employee per month

1 088 €

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	7 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	8 May 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	2 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	19 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	1 Jul 2020	Company’s own	e-Äriregister

Board

Leonid Židkov
Board member · since 2 Jun 2003
Maksim Židkov
Board member · since 2 Jun 2003
Anastasia Zelenskaja
Board member · since 22 Dec 2011

Right of representation

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

Owners

Anastasia Zelenskaja
Natural person · 1 278 €

50%
Maksim Židkov
Natural person · 1 278 €

50%

Beneficial owners

Anastasia Zelenskaja
Direct ownership · since 21 Feb 2025
Maksim Židkov
Direct ownership · since 7 Sep 2018

Founders and other persons

Leonid Židkov
Founder · 20 000 € · 2 Jun 2003
Maksim Židkov
Founder · 20 000 € · 2 Jun 2003

shared board members, owners or beneficial owners

Activities (EMTAK)

69102Activities of legal counsels and legal offices Main
95231Repair and maintenance of footwear and leather goods

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10072676 / 9 20 Feb 2025	Amendment entry	In force 20 Feb 2025	PDF
Ä 10072676 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10072676 / 7 8 Aug 2023	Amendment under Code of Civil Procedure § 595¹ (1)	In force 8 Aug 2023	PDF
Ä 10072676 / 6 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10072676 / 5 8 Nov 2017	Amendment entry	In force 8 Nov 2017	PDF
Ä 10072676 / 4 16 Sep 2016	Amendment entry	In force 16 Sep 2016	PDF
Ä 10072676 / 3 22 Dec 2011	Amendment entry	In force 22 Dec 2011	PDF
Ä 72676 / 2 5 Jan 2009	Deletion of activities from the registry card	In force 6 Jan 2009	PDF
Ä 72676 2 Jun 2003	First entry	In force	PDF

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

OÜ LM King

Position in the industry Legal and accounting activities · EMTAK 69

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 9