Osaühing LEPTUM
Active Registry code 11292326
OÜ Jõhvi linn Registered 12 Dec 2006
Osaühing LEPTUM is a OÜ based in Jõhvi linn, registry code 11292326, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €12 189 and 1 employees.
Turnover
—
State taxes
173 €
↓ 0.6% vs Q2 2026
Labour taxes
236 €
↑ 7.8% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 236 €above 12% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 12 189 €above 49% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -6.1 %above 16% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting 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 | — | 173 | 236 | 1 |
| Q2 2026 | — | 174 | 219 | 1 |
| Q1 2026 | — | 202 | 249 | 1 |
| Q4 2025 | — | 184 | 236 | 1 |
| Q3 2025 | — | 314 | 382 | 1 |
| Q2 2025 | — | 267 | 329 | 1 |
| Q1 2025 | — | 129 | 188 | 1 |
| Q4 2024 | — | 149 | 188 | 1 |
| Q3 2024 | — | 75 | 75 | — |
| Q2 2024 | — | 75 | 75 | — |
| Q1 2024 | — | 75 | 75 | — |
| Q4 2023 | — | 75 | 75 | — |
| Q3 2023 | — | 75 | 75 | — |
| Q2 2023 | — | 75 | 75 | — |
| Q1 2023 | — | 50 | 50 | — |
| Q1 2022 | — | 21 | 52 | — |
Labour taxes per employee per month
79 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting 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 | 12 189 | -747 | 14 655 | 2 980 | 2 050 | 1 |
| 2024 | 3 484 | -1 775 | 4 416 | 2 879 | 2 879 | 1 |
| 2023 | 1 496 | -1 083 | 0 | 4 572 | 4 572 | 0 |
| 2022 | 7 360 | 2 891 | 511 | 5 655 | 5 655 | 1 |
| 2021 | 9 005 | -38 | 9 917 | 3 085 | 2 764 | 1 |
| 2020 | 7 428 | 74 | 8 755 | 2 875 | 2 802 | 1 |
| 2019 | 7 356 | -312 | 8 987 | 2 790 | 2 728 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 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
-6.1 %
Net profit / revenue
Return on equity (ROE)
-36.4 %
Net profit / equity
Return on assets (ROA)
-25.1 %
Net profit / assets
Equity ratio
68.8 %
Equity / assets
Debt ratio
31.2 %
Liabilities / assets
Current ratio
3.18
Current assets / current liabilities
Revenue per employee
12 189 €
Revenue / average full-time employees
Labour cost per employee per month
1 221 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 23 Jan 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 11 Mar 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 11 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 26 Apr 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 20 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 21 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 30 Oct 2020 | Company’s own | e-Äriregister |
Board
- Irina LeppikBoard member · since 17 Aug 2026
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Ketlin LeppikNatural person · 1 278 €
- Sandra LeppikNatural person · 1 278 €
- Irina LeppikNatural person · 1 278 €
Beneficial owners
- Ketlin LeppikDirect ownership · since 28 Mar 2025
- Sandra LeppikDirect ownership · since 28 Mar 2025
- Irina LeppikDirect ownership · since 26 Oct 2018
Founders and other persons
- Andrus LeppikFounder · 20 000 € · 6 Dec 2006
- Irina TumanovaFounder · 20 000 € · 6 Dec 2006
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 40019387 / 11 19 Aug 2026 |
Amendment entry | In force 19 Aug 2026 |
||
| Ä 40019387 / 10 17 Aug 2026 |
Amendment entry | In force 17 Aug 2026 |
||
| Ä 40019387 / 9 11 Sep 2023 |
Amendment entry | In force 11 Sep 2023 |
||
| Ä 40019387 / 8 2 Sep 2023 |
Amendment entry | In force 2 Sep 2023 |
||
| Ä 40019387 / M6 31 Jan 2022 |
Ruling to eliminate deficiencies | 10 Feb 2022 | Deficiencies eliminated 31 Jan 2022 |
|
| Ä 40019387 / 7 31 Jan 2022 |
Amendment entry | In force 31 Jan 2022 |
||
| Ä 40019387 / M5 24 Jan 2022 |
Ruling to eliminate deficiencies | 7 Feb 2022 | Deficiencies eliminated 31 Jan 2022 |
|
| Ä 40019387 / 6 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 40019387 / 5 5 Dec 2017 |
Amendment entry | In force 5 Dec 2017 |
||
| Ä 40019387 / 4 26 Feb 2013 |
Amendment entry | In force 26 Feb 2013 |
||
| Ä 40019387 / 3 18 Feb 2013 |
Entry refused: deficiencies not eliminated | In force 20 Feb 2013 |
||
| Ä 40019387 / M4 27 Jan 2012 |
Ruling to be served | 17 Feb 2012 | In force 21 Feb 2013 |
|
| Ä 40019387 / M3 27 Jan 2012 |
Ruling to eliminate deficiencies | 22 Jun 2012 | In force 27 Jan 2012 |
|
| Ä 19387 / M2 5 Nov 2009 |
Warning of a fine: deficiencies in the annual report | 14 Feb 2010 | Deficiencies eliminated 16 Nov 2009 |
|
| Ä 19387 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 5 Dec 2008 |
||
| Ä 19387 / M1 5 Nov 2008 |
Warning of a fine: deficiencies in the annual report | 8 Feb 2009 | Deficiencies eliminated 26 Nov 2008 |
|
| Ä 19387 12 Dec 2006 |
First entry | In force 12 Dec 2006 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data