Osaühing Lepp ja Nagel
Osaühing Lepp ja Nagel is a OÜ based in Viljandi linn, registry code 10960942, status: active. Main activity: Graphic design and visual communication activities. According to EMTA, turnover for Q3 2026 was €6 684 with 2 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 6 684 €above 42% of companiesindustry median 9 242 € · companies in the industry: 2 536
- Labour taxes per employee 984 €above 34% of companiesindustry median 1 194 € · companies in the industry: 1 746
- Revenue · 2025 27 689 €above 75% of companiesindustry median 6 586 € · companies in the industry: 7 527
- Net profit margin · 2025 -26.0 %above 14% of companiesindustry median 10.4 % · companies in the industry: 5 370
Taxes and turnover
- Company
- Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Other professional, scientific and technical activities (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 | 6 684 | 3 112 | 1 967 | 2 |
| Q2 2026 | 1 140 | 1 113 | 1 228 | 2 |
| Q1 2026 | 4 034 | 1 798 | 1 259 | 2 |
| Q4 2025 | 7 871 | 2 637 | 1 362 | 2 |
| Q3 2025 | 5 637 | 2 228 | 1 340 | 2 |
| Q2 2025 | 9 144 | 4 922 | 3 432 | 3 |
| Q1 2025 | 8 154 | 4 955 | 3 649 | 2 |
| Q4 2024 | 27 948 | 8 671 | 3 173 | 2 |
| Q3 2024 | 9 018 | 3 908 | 2 093 | 3 |
| Q2 2024 | 9 422 | 4 722 | 3 555 | 2 |
| Q1 2024 | 10 567 | 4 210 | 3 138 | 3 |
| Q4 2023 | 23 563 | 6 181 | 2 784 | 2 |
| Q3 2023 | 6 882 | 4 857 | 3 750 | 2 |
| Q2 2023 | 10 902 | 3 863 | 1 096 | 3 |
| Q1 2023 | 5 580 | 2 136 | 1 331 | 2 |
| Q4 2022 | 7 683 | 2 124 | 853 | 2 |
| Q3 2022 | 3 377 | 1 348 | 1 002 | 2 |
| Q2 2022 | 2 184 | 1 269 | 1 298 | 2 |
| Q1 2022 | 5 089 | 1 079 | 912 | 2 |
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Other professional, scientific and technical activities (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 | 27 689 | -7 212 | 20 183 | 10 773 | 2 440 | 1 |
| 2024 | 55 317 | 8 453 | 27 005 | 19 236 | 14 652 | 1 |
| 2023 | 48 622 | 4 563 | 27 229 | 17 383 | 10 200 | 1 |
| 2022 | 20 532 | 1 120 | 11 266 | 13 296 | 10 637 | 1 |
| 2021 | 15 750 | 53 | 9 457 | 13 573 | 9 517 | 1 |
| 2020 | 11 813 | -795 | 9 542 | 11 496 | 9 464 | 1 |
| 2019 | 24 244 | 5 647 | 9 315 | 15 599 | 11 259 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 1 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2003 | — | — | — | — | — | 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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 10 May 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 27 May 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 10 May 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 11 May 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 8 May 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 10 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 18 Jun 2020 | Company’s own | e-Äriregister |
Board
- Kristjan MändmaaBoard member · since 8 May 2023
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Kristjan MändmaaNatural person · 40 000 €
Beneficial owners
- Kristjan MändmaaDirect ownership · since 25 Sep 2018
Founders and other persons
- Kaimo KlementFounder · 40 000 € · 5 Aug 2003
Related companies
Activities (EMTAK)
- 74121Graphic design and visual communication activities Main
- 58111Publishing of books, brochures and similar publications
- 85521Music and art education
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20039231 / 9 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20039231 / 8 8 May 2023 |
Amendment entry | In force 8 May 2023 |
||
| Ä 20039231 / 7 5 Sep 2022 |
Amendment entry | In force 5 Sep 2022 |
||
| Ä 20039231 / 6 22 Nov 2021 |
Amendment entry | In force 22 Nov 2021 |
||
| Ä 20039231 / 5 29 Jun 2021 |
Amendment entry | In force 29 Jun 2021 |
||
| Ä 20039231 / 4 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20039231 / 3 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 39231 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 10 Dec 2008 |
||
| Ä 73734 / 4 25 Sep 2007 |
Registry card closed after a change of district | In force 25 Sep 2007 |
||
| Ä 39231 20 Sep 2007 |
Registry card opened in the department of the new seat | In force 21 Sep 2007 |
||
| Ä 39231 / M1 13 Aug 2007 |
Ruling to eliminate deficiencies (to be served) | 16 Sep 2007 | In force 17 Aug 2007 |
|
| Ä 73734 / 3 9 Aug 2007 |
Note | In force 9 Aug 2007 |
||
| Ä 73734 / 2 26 May 2006 |
Amendment entry | In force 26 May 2006 |
||
| Ä 73734 / M1 1 Aug 2003 |
Refund of the state fee | In force | ||
| Ä 73734 1 Aug 2003 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data