osaühing Steplon

Active Registry code 11321546 OÜ Lemsi küla Registered 7 Dec 2006
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osaühing Steplon is a OÜ based in Lemsi küla, registry code 11321546, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €14 199 with 2 employees.

Turnover
14 199 €
↓ 12.6% vs Q2 2026
State taxes
1 754 €
↓ 3.6% vs Q2 2026
Labour taxes
1 833 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

  • Turnover · Q3 2026 14 199 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 917 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 54 225 €
    industry median 38 239 € · companies in the industry: 7 000
  • Net profit margin · 2025 -2.5 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 14 199 € · −12.6% vs Q2 2026 · industry median 25 252 € · above 36% of the industry
010 00020 00030 000Q4 2023 Company: 11 383 € Industry median: 26 427 €Q4·23Q1 2024 Company: 8 469 € Industry median: 19 618 €Q2 2024 Company: 20 877 € Industry median: 21 373 €Q2·24Q3 2024 Company: 12 899 € Industry median: 26 160 €Q4 2024 Company: 11 108 € Industry median: 25 496 €Q4·24Q1 2025 Company: 11 162 € Industry median: 19 568 €Q2 2025 Company: 15 988 € Industry median: 22 577 €Q2·25Q3 2025 Company: 17 287 € Industry median: 25 533 €Q4 2025 Company: 15 272 € Industry median: 25 721 €Q4·25Q1 2026 Company: 9 192 € Industry median: 20 483 €Q2 2026 Company: 16 249 € Industry median: 22 672 €Q2·26Q3 2026 Company: 14 199 € Industry median: 25 252 €Q3·26010 00020 00030 000Q4 2024 Company: 11 108 € Industry median: 25 496 €Q1 2025 Company: 11 162 € Industry median: 19 568 €Q1·25Q2 2025 Company: 15 988 € Industry median: 22 577 €Q3 2025 Company: 17 287 € Industry median: 25 533 €Q3·25Q4 2025 Company: 15 272 € Industry median: 25 721 €Q1 2026 Company: 9 192 € Industry median: 20 483 €Q1·26Q2 2026 Company: 16 249 € Industry median: 22 672 €Q3 2026 Company: 14 199 € Industry median: 25 252 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 917 € · +0.0% vs Q2 2026 · industry median 1 211 € · above 29% of the industry
05001 0001 500Q4 2023 Company: 695 € Industry median: 1 145 €Q4·23Q1 2024 Company: 728 € Industry median: 1 097 €Q2 2024 Company: 543 € Industry median: 1 083 €Q2·24Q3 2024 Company: 804 € Industry median: 1 142 €Q4 2024 Company: 0 € Industry median: 1 179 €Q4·24Q1 2025 Company: 777 € Industry median: 1 188 €Q2 2025 Company: 431 € Industry median: 1 149 €Q2·25Q3 2025 Company: 693 € Industry median: 1 208 €Q4 2025 Company: 851 € Industry median: 1 254 €Q4·25Q1 2026 Company: 874 € Industry median: 1 183 €Q2 2026 Company: 917 € Industry median: 1 166 €Q2·26Q3 2026 Company: 917 € Industry median: 1 211 €Q3·2605001 0001 500Q4 2024 Company: 0 € Industry median: 1 179 €Q1 2025 Company: 777 € Industry median: 1 188 €Q1·25Q2 2025 Company: 431 € Industry median: 1 149 €Q3 2025 Company: 693 € Industry median: 1 208 €Q3·25Q4 2025 Company: 851 € Industry median: 1 254 €Q1 2026 Company: 874 € Industry median: 1 183 €Q1·26Q2 2026 Company: 917 € Industry median: 1 166 €Q3 2026 Company: 917 € Industry median: 1 211 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 1 754 € · −3.6% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 744 €Q4·23Q1 2024 Company: 668 €Q2 2024 Company: 718 €Q2·24Q3 2024 Company: 1 297 €Q4 2024 Company: 404 €Q4·24Q1 2025 Company: 1 468 €Q2 2025 Company: 841 €Q2·25Q3 2025 Company: 2 705 €Q4 2025 Company: 2 017 €Q4·25Q1 2026 Company: 1 669 €Q2 2026 Company: 1 820 €Q2·26Q3 2026 Company: 1 754 €Q3·2601 0002 0003 000Q4 2024 Company: 404 €Q1 2025 Company: 1 468 €Q1·25Q2 2025 Company: 841 €Q3 2025 Company: 2 705 €Q3·25Q4 2025 Company: 2 017 €Q1 2026 Company: 1 669 €Q1·26Q2 2026 Company: 1 820 €Q3 2026 Company: 1 754 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 14 199 1 754 1 833 2
Q2 2026 16 249 1 820 1 833 2
Q1 2026 9 192 1 669 1 747 2
Q4 2025 15 272 2 017 1 702 2
Q3 2025 17 287 2 705 1 385 2
Q2 2025 15 988 841 862 2
Q1 2025 11 162 1 468 777 1
Q4 2024 11 108 404 — 1
Q3 2024 12 899 1 297 804 1
Q2 2024 20 877 718 543 1
Q1 2024 8 469 668 728 1
Q4 2023 11 383 744 695 1
Q3 2023 11 040 802 721 1
Q2 2023 12 521 647 695 1
Q1 2023 18 297 1 041 621 1
Q4 2022 16 700 809 621 1
Q3 2022 7 366 798 621 1
Q2 2022 8 506 578 621 1
Q1 2022 9 701 731 521 1
Labour taxes per employee per month
306 €
Turnover per employee in the quarter
7 100 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 54 225 € · +3.7% vs 2024 · industry median 38 239 € · above 57% of the industry
020 00040 00060 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 37 478 € Industry median: 38 887 €20192020 Company: 35 937 € Industry median: 35 421 €20202021 Company: 33 281 € Industry median: 38 277 €20212022 Company: 43 061 € Industry median: 39 545 €20222023 Company: 40 632 € Industry median: 37 262 €20232024 Company: 52 278 € Industry median: 37 686 €20242025 Company: 54 225 € Industry median: 38 239 €2025020 00040 00060 0002018 Company: — Industry median: —2019 Company: 37 478 € Industry median: 38 887 €20192020 Company: 35 937 € Industry median: 35 421 €2021 Company: 33 281 € Industry median: 38 277 €20212022 Company: 43 061 € Industry median: 39 545 €2023 Company: 40 632 € Industry median: 37 262 €20232024 Company: 52 278 € Industry median: 37 686 €2025 Company: 54 225 € Industry median: 38 239 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -1 355 € · +60.6% vs 2024 · industry median 410 € · above 23% of the industry
-6 000-4 000-2 00002 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 881 € Industry median: 643 €20192020 Company: -108 € Industry median: 281 €20202021 Company: -44 € Industry median: 315 €20212022 Company: 3 912 € Industry median: 398 €20222023 Company: -4 688 € Industry median: 253 €20232024 Company: -3 435 € Industry median: 108 €20242025 Company: -1 355 € Industry median: 410 €2025-6 000-4 000-2 00002 0004 0002018 Company: — Industry median: —2019 Company: 1 881 € Industry median: 643 €20192020 Company: -108 € Industry median: 281 €2021 Company: -44 € Industry median: 315 €20212022 Company: 3 912 € Industry median: 398 €2023 Company: -4 688 € Industry median: 253 €20232024 Company: -3 435 € Industry median: 108 €2025 Company: -1 355 € Industry median: 410 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -2.5 % · +4.1 pp vs the year before · industry median 3.5 % · above 26% of the industry
-15-10-505102016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 5.0 % Industry median: 4.5 %20192020 Company: -0.3 % Industry median: 4.0 %20202021 Company: -0.1 % Industry median: 3.8 %20212022 Company: 9.1 % Industry median: 3.9 %20222023 Company: -11.5 % Industry median: 3.9 %20232024 Company: -6.6 % Industry median: 2.8 %20242025 Company: -2.5 % Industry median: 3.5 %2025-15-10-505102018 Company: — Industry median: —2019 Company: 5.0 % Industry median: 4.5 %20192020 Company: -0.3 % Industry median: 4.0 %2021 Company: -0.1 % Industry median: 3.8 %20212022 Company: 9.1 % Industry median: 3.9 %2023 Company: -11.5 % Industry median: 3.9 %20232024 Company: -6.6 % Industry median: 2.8 %2025 Company: -2.5 % Industry median: 3.5 %2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 16 941 € · −15.9% vs 2024
05 00010 00015 00020 00025 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 12 079 €20192020 Company: 13 503 €20202021 Company: 11 931 €20212022 Company: 21 770 €20222023 Company: 10 983 €20232024 Company: 20 138 €20242025 Company: 16 941 €202505 00010 00015 00020 00025 0002018 Company: —2019 Company: 12 079 €20192020 Company: 13 503 €2021 Company: 11 931 €20212022 Company: 21 770 €2023 Company: 10 983 €20232024 Company: 20 138 €2025 Company: 16 941 €2025
Equity, € 2025: 4 451 € · −23.3% vs 2024
05 00010 00015 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 10 168 €20192020 Company: 10 060 €20202021 Company: 10 016 €20212022 Company: 13 929 €20222023 Company: 9 241 €20232024 Company: 5 806 €20242025 Company: 4 451 €202505 00010 00015 0002018 Company: —2019 Company: 10 168 €20192020 Company: 10 060 €2021 Company: 10 016 €20212022 Company: 13 929 €2023 Company: 9 241 €20232024 Company: 5 806 €2025 Company: 4 451 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
0.00.51.01.52.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 1 Industry median: 220182019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 220250.00.51.01.52.02018 Company: 1 Industry median: 22019 Company: 1 Industry median: 220192020 Company: 1 Industry median: 22021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (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 54 225 -1 355 15 810 16 941 4 451 1
2024 52 278 -3 435 8 267 20 138 5 806 1
2023 40 632 -4 688 6 821 10 983 9 241 1
2022 43 061 3 912 6 605 21 770 13 929 1
2021 33 281 -44 6 077 11 931 10 016 1
2020 35 937 -108 11 021 13 503 10 060 1
2019 37 478 1 881 9 255 12 079 10 168 1
2018 — — — — — 1
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 3

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
-2.3 %
Net profit / revenue
Return on equity (ROE)
-30.4 %
Net profit / equity
Return on assets (ROA)
-8.0 %
Net profit / assets
Equity ratio
26.3 %
Equity / assets
Debt ratio
73.7 %
Liabilities / assets
Current ratio
0.52
Current assets / current liabilities
Revenue per employee
58 915 €
Revenue / average full-time employees
Labour cost per employee per month
1 318 €
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 2 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 12 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 15 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 1 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 26 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 6 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 12 Apr 2020 Company’s own e-Äriregister

Board

  • Koit Leas
    Board member · since 12 Jan 2007

Right of representation

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

Owners

  • Koit Leas
    Natural person · 2 570 €

Beneficial owners

  • Koit Leas
    Member of a senior management body (management or supervisory board) · since 7 Oct 2024

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
  • 95311Repair and maintenance of motor vehicles
Rulings
Number, date Title Deadline State Document
Ä 30032613 / 6
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 30032613 / 5
14 Feb 2018
Amendment entry In force
14 Feb 2018
PDF
Ä 30032613 / 4
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30032613 / 3
12 Dec 2011
Amendment entry In force
12 Dec 2011
PDF
Ä 32613 / M2
2 Apr 2008
Warning of a fine: deficiencies in the annual report 5 May 2008 In force
5 Apr 2008
PDF
Ä 32613 / 2
12 Jan 2007
Amendment entry In force
12 Jan 2007
PDF
Ä 32613 / M1
8 Jan 2007
Ruling to eliminate deficiencies (to be served) In force
17 Jan 2007
PDF
Ä 32613
7 Dec 2006
First entry In force
7 Dec 2006
PDF

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