S&L Concept OÜ

Active Registry code 11272015 OÜ Tallinn Registered 7 Jul 2006

S&L Concept OÜ is a OÜ based in Tallinn, registry code 11272015, status: active. Main activity: Other support activities to arts and performing arts. According to EMTA, turnover for Q3 2026 was €42 488 with 1 employees.

Turnover

42 488 €

↑ 13.1% vs Q2 2026

State taxes

2 142 €

↑ 1.4% vs Q2 2026

Labour taxes

1 014 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Arts creation and performing arts activities · EMTAK 90

Turnover · Q3 2026 42 488 €

above 84% of companies

industry median 11 164 € · companies in the industry: 1 365
Labour taxes per employee 1 014 €

above 43% of companies

industry median 1 096 € · companies in the industry: 1 077
Revenue · 2025 199 903 €

above 98% of companies

industry median 3 365 € · companies in the industry: 5 777
Net profit margin · 2025 0.4 %

above 36% of companies

industry median 6.2 % · companies in the industry: 4 416

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 42 488 € · +13.1% vs Q2 2026 · industry median 11 164 € · above 84% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 014 € · +0.0% vs Q2 2026 · industry median 1 096 € · above 43% of the industry

Company
Industry median

Industry: Arts creation and performing arts 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: 2 142 € · +1.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	42 488	2 142	1 014	1
Q2 2026	37 554	2 113	1 014	1
Q1 2026	36 745	2 042	987	1
Q4 2025	56 148	2 390	956	1
Q3 2025	58 739	2 503	956	1
Q2 2025	40 307	1 864	956	1
Q1 2025	51 259	1 579	915	1
Q4 2024	60 874	2 082	849	1
Q3 2024	44 278	1 615	849	1
Q2 2024	49 977	1 701	849	1
Q1 2024	61 265	1 697	798	1
Q4 2023	59 931	1 301	741	1
Q3 2023	90 692	2 243	741	1
Q2 2023	62 203	1 342	741	1
Q1 2023	49 468	3 204	729	1
Q4 2022	64 636	1 480	720	1
Q3 2022	56 210	1 905	720	1
Q2 2022	20 829	723	607	1
Q1 2022	28 454	730	720	1

Labour taxes per employee per month

338 €

Turnover per employee in the quarter

42 488 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 199 903 € · +6.9% vs 2024 · industry median 3 365 € · above 98% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 775 € · +101.7% vs 2024 · industry median 139 € · above 61% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.4 % · +24.4 pp vs the year before · industry median 6.2 % · above 36% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 190 919 € · +0.4% vs 2024

Equity, € thousand 2025: 124 102 € · +0.6% vs 2024

Employees 2025: 0 · industry median 1 · above 2% of the industry

Company
Industry median

Industry: Arts creation and performing arts 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	199 903	775	12 341	190 919	124 102	0
2024	187 049	-44 844	11 751	190 111	123 327	0
2023	257 815	82 493	10 618	180 724	168 171	0
2022	188 885	35 184	9 357	239 794	85 678	0
2021	73 833	-10 521	9 432	202 695	50 494	1
2020	77 733	2 894	9 298	194 302	61 015	1
2019	99 390	1 200	9 473	229 714	58 121	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	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

0.4 %

Net profit / revenue

Return on equity (ROE)

0.6 %

Net profit / equity

Return on assets (ROA)

0.4 %

Net profit / assets

Equity ratio

65.0 %

Equity / assets

Debt ratio

35.0 %

Liabilities / assets

Current ratio

1.62

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	31 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	15 Jan 2021	Company’s own	e-Äriregister

Board

Daniil Avakjan
Board member · since 24 Aug 2006

Right of representation

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

Owners

Daniil Avakjan
Natural person · 2 556 €

100%

Beneficial owners

Daniil Avakjan
Direct ownership · since 22 Oct 2018

Founders and other persons

OÜ Larssex International
Founder · 40 000 € · 7 Jul 2006

Activities (EMTAK)

9039Other support activities to arts and performing arts Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10100067 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10100067 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10100067 / 7 30 Nov 2017	Amendment entry	In force 30 Nov 2017	PDF
Ä 10100067 / 6 23 Sep 2016	Amendment entry	In force 23 Sep 2016	PDF
Ä 10100067 / 5 11 Nov 2011	Amendment entry	In force 11 Nov 2011	PDF
Ä 10100067 / 4 16 Sep 2010	Amendment under Commercial Code § 525 (2)	In force 16 Sep 2010	PDF
Ä 100067 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 100067 / 2 24 Aug 2006	Amendment entry	In force 24 Aug 2006	PDF
Ä 100067 7 Jul 2006	First entry	In force 7 Jul 2006	PDF

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