OÜ Best4U

Active Registry code 11325461 OÜ Tallinn Registered 23 Nov 2006

OÜ Best4U is a OÜ based in Tallinn, registry code 11325461, status: active. Main activity: Gambling and betting activities. According to EMTA, turnover for Q3 2026 was €11 915 with 26 employees.

Turnover

11 915 €

↓ 83.6% vs Q2 2026

State taxes

209 156 €

↓ 6.9% vs Q2 2026

Labour taxes

54 553 €

↑ 0.4% vs Q2 2026

Employees

−4 vs Q2 2026

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

Position in the industry Gambling and betting activities · EMTAK 92

Turnover · Q3 2026 11 915 €

above 27% of companies

industry median 200 519 € · companies in the industry: 19
Labour taxes per employee 2 098 €

above 15% of companies

industry median 5 453 € · companies in the industry: 20
Revenue · 2025 2.4 mn €

above 49% of companies

industry median 2.4 mn € · companies in the industry: 23
Net profit margin · 2025 5.9 %

above 40% of companies

industry median 6.9 % · companies in the industry: 19

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 11 915 € · −83.6% vs Q2 2026 · industry median 200 519 € · above 27% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 2 098 € · +15.8% vs Q2 2026 · industry median 5 453 € · above 15% of the industry

Company
Industry median

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

Employees Q3 2026: 26 · −13.3% vs Q2 2026

State taxes, € thousand Q3 2026: 209 156 € · −6.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	11 915	209 156	54 553	26
Q2 2026	72 563	224 658	54 339	30
Q1 2026	9 247	212 441	54 341	31
Q4 2025	8 924	292 014	57 690	31
Q3 2025	11 961	228 853	58 840	30
Q2 2025	8 640	224 246	54 524	30
Q1 2025	12 496	214 615	53 450	30
Q4 2024	23 310	229 263	52 802	29
Q3 2024	6 341	224 689	59 570	30
Q2 2024	16 519	299 369	67 399	31
Q1 2024	153 354	331 347	68 373	37
Q4 2023	8 996	289 273	69 935	36
Q3 2023	108 209	298 023	58 256	35
Q2 2023	6 335	271 382	59 692	34
Q1 2023	6 174	284 981	60 702	35
Q4 2022	9 720	295 376	62 488	33
Q3 2022	6 596	325 015	57 347	34
Q2 2022	6 645	308 722	44 361	34
Q1 2022	11 310	288 638	35 419	32

Labour taxes per employee per month

699 €

Turnover per employee in the quarter

458 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 2 375 403 € · −8.3% vs 2024 · industry median 2 397 103 € · above 49% of the industry

Company
Industry median

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

Net profit, € thousand 2025: 140 601 € · −25.7% vs 2024 · industry median 62 384 € · above 60% of the industry

Company
Industry median

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

Net profit margin, % 2025: 5.9 % · −1.4 pp vs the year before · industry median 6.9 % · above 40% of the industry

Company
Industry median

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

Assets, € thousand 2025: 1 412 635 € · −24.2% vs 2024

Equity, € thousand 2025: 1 126 218 € · −30.7% vs 2024

Employees 2025: 29 · −6.5% vs 2024 · industry median 18 · above 60% of the industry

Company
Industry median

Industry: Gambling and betting 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	2 375 403	140 601	602 721	1 412 635	1 126 218	29
2024	2 589 124	189 130	644 559	1 863 043	1 625 616	31
2023	2 963 642	128 752	701 116	1 764 987	1 440 247	36
2022	3 175 083	-78 220	600 748	1 533 253	1 317 050	31
2021	2 045 484	-146 612	481 588	1 804 279	1 395 270	35
2020	2 290 402	-657 579	628 233	1 913 019	1 543 882	41
2019	3 248 296	270 746	722 506	2 724 713	2 407 463	46
2018	—	—	—	—	—	47
2017	—	—	—	—	—	47
2016	—	—	—	—	—	46
2015	—	—	—	—	—	51
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	55
2011	—	—	—	—	—	54
2010	—	—	—	—	—	55
2009	—	—	—	—	—	0
2008	—	—	—	—	—	0
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

5.9 %

Net profit / revenue

Return on equity (ROE)

12.5 %

Net profit / equity

Return on assets (ROA)

10.0 %

Net profit / assets

Equity ratio

79.7 %

Equity / assets

Debt ratio

20.3 %

Liabilities / assets

Current ratio

3.38

Current assets / current liabilities

Revenue per employee

81 910 €

Revenue / average full-time employees

Labour cost per employee per month

1 732 €

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	14 Aug 2026	Company’s own · audited	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 Jun 2025	Company’s own · audited	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	29 Jul 2024	Company’s own · audited	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 Oct 2023	Company’s own · audited	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 Nov 2022	Company’s own · audited	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	3 Aug 2021	Company’s own · audited	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Oct 2020	Company’s own · audited	e-Äriregister

Board

Janic Noorkõiv
Board member · since 7 May 2024
Nasdaq CSD SE
Keeper of the share register · since 28 Sep 2017

Right of representation

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

Owners

Omanikukonto: JN CONSULT OÜ
Legal person · 14481552 · 680 002 €

68%
Omanikukonto: KUNGLA TÄNAV OÜ
Legal person · 12197255 · 319 998 €

32%

Owner in

Beneficial owners

Janic Noorkõiv
Indirect ownership · since 31 Aug 2018

Founders and other persons

OÜ Larssex International
Founder · 40 000 € · 23 Nov 2006
Ksenia Lukkanen
Audit firm · 22 Jun 2011
Eve Filonenko
Auditor who valued a non-monetary contribution · 17 Oct 2007

shared board members, owners or beneficial owners

Activities (EMTAK)

92001Gambling and betting activities Main

Rulings 37

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10104003 / 27 10 Jun 2026	Amendment entry		In force 10 Jun 2026	PDF
Ä 10104003 / 26 30 May 2025	Division entry (second, constitutive)		In force 30 May 2025	PDF
Ä 10104003 / M10 15 May 2025	Ruling to eliminate deficiencies	31 May 2025	Deficiencies eliminated 30 May 2025	PDF
Ä 10104003 / 25 5 Nov 2024	Second (constitutive) merger entry		In force 5 Nov 2024	PDF
Ä 10104003 / M9 15 Oct 2024	Ruling to eliminate deficiencies	1 Nov 2024	Deficiencies eliminated 30 Oct 2024	PDF
Ä 10104003 / M8 8 Jul 2024	Warning of a fine: annual report not filed	7 Aug 2024	Deficiencies eliminated 30 Jul 2024	PDF
Ä 10104003 / 24 7 May 2024	Amendment entry		In force 7 May 2024	PDF
Ä 10104003 / M7 3 May 2024	Ruling to eliminate deficiencies	2 Jun 2024	Deficiencies eliminated 7 May 2024	PDF
Ä 10104003 / M6 26 Sep 2023	Warning of a fine: annual report not filed	26 Oct 2023	Deficiencies eliminated 18 Oct 2023	PDF
Ä 10104003 / 23 23 Dec 2020	Amendment entry		In force 23 Dec 2020	PDF
Ä 10104003 / M5 11 Dec 2020	Ruling to eliminate deficiencies	5 Jan 2021	Deficiencies eliminated 18 Dec 2020	PDF
Ä 10104003 / 22 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10104003 / 21 30 Nov 2017	Amendment entry		In force 30 Nov 2017	PDF
Ä 10104003 / 20 28 Sep 2017	Amendment entry		In force 28 Sep 2017	PDF
Ä 10104003 / 19 14 Jul 2017	Amendment entry		In force 14 Jul 2017	PDF
Ä 10104003 / M4 8 Mar 2017	Procedural ruling		In force 8 Mar 2017	PDF
Ä 10104003 / 18 8 Mar 2017	Amendment entry		In force 8 Mar 2017	PDF
Ä 10104003 / 17 16 Sep 2016	Amendment entry		In force 16 Sep 2016	PDF
Ä 10104003 / 16 17 Nov 2014	Amendment entry		In force 17 Nov 2014	PDF
Ä 10104003 / M3 12 Nov 2014	Ruling to eliminate deficiencies	12 Dec 2014	Deficiencies eliminated 17 Nov 2014	PDF
Ä 10104003 / 15 11 Sep 2014	Entry refused		In force 26 Sep 2014	PDF
Ä 10104003 / 14 19 Dec 2011	Amendment entry		In force 19 Dec 2011	PDF
Ä 10104003 / 13 20 Oct 2011	Amendment under Commercial Code § 525 (2)		In force 20 Oct 2011	PDF
Ä 10104003 / 12 22 Jun 2011	Amendment entry		In force 22 Jun 2011	PDF
Ä 10104003 / 11 9 Jun 2010	Amendment entry		In force 9 Jun 2010	PDF
Ä 10104003 / 10 18 May 2010	Amendment entry		In force 18 May 2010	PDF
Ä 10104003 / 9 17 May 2010	Amendment entry		In force 17 May 2010	PDF
Ä 10104003 / 8 5 Mar 2010	Amendment under Commercial Code § 525 (2)		In force 5 Mar 2010	PDF
Ä 104003 / 7 2 Feb 2010	Amendment entry		In force 2 Feb 2010	PDF
Ä 104003 / 6 29 Jan 2010	Amendment under Commercial Code § 525 (2)		In force 29 Jan 2010	PDF
Ä 104003 / 5 18 Dec 2009	Amendment entry		In force 18 Dec 2009	PDF
Ä 104003 / M2 8 Oct 2009	Fine for not filing the report	14 Nov 2009	In force 30 Oct 2009	PDF
Ä 104003 / M1 8 Apr 2009	Warning of a fine: deficiencies in the annual report	8 May 2009	Deficiencies eliminated 3 Dec 2009	PDF
Ä 104003 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 104003 / 3 7 Mar 2008	Amendment entry		In force 7 Mar 2008	PDF
Ä 104003 / 2 6 Feb 2007	Amendment entry		In force 6 Feb 2007	PDF
Ä 104003 22 Nov 2006	First entry		In force 23 Nov 2006	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

OÜ Best4U

Position in the industry Gambling and betting activities · EMTAK 92

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 37