OÜ Lemak

Active Registry code 11448152 OÜ Tallinn Registered 15 Nov 2007

OÜ Lemak is a OÜ based in Tallinn, registry code 11448152, status: active. Main activity: Electrical installation work. According to EMTA, turnover for Q3 2026 was €1 424 with 1 employees.

Turnover

1 424 €

↓ 36.4% vs Q2 2026

State taxes

482 €

↑ 10.6% vs Q2 2026

Labour taxes

414 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Specialised construction activities · EMTAK 43

Turnover · Q3 2026 1 424 €

above 6% of companies

industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee 414 €

above 10% of companies

industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025 7 684 €

above 26% of companies

industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025 0.3 %

above 33% of companies

industry median 3.9 % · companies in the industry: 8 588

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 1 424 € · −36.4% vs Q2 2026 · industry median 23 017 € · above 6% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 414 € · +0.0% vs Q2 2026 · industry median 1 236 € · above 10% of the industry

Company
Industry median

Industry: Specialised construction 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: 482 € · +10.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 424	482	414	1
Q2 2026	2 238	436	414	1
Q1 2026	2 897	392	414	1
Q4 2025	4 745	452	414	1
Q3 2025	1 241	379	414	1
Q2 2025	1 846	575	414	1
Q1 2025	4 121	680	438	1
Q4 2024	2 623	403	314	1
Q3 2024	1 466	309	357	1
Q2 2024	1 993	418	357	1
Q1 2024	2 257	483	357	1
Q4 2023	2 299	406	357	1
Q3 2023	2 427	443	357	1
Q2 2023	1 192	333	357	1
Q1 2023	4 188	263	305	1
Q4 2022	3 222	439	278	1
Q3 2022	4 455	318	278	1
Q2 2022	1 804	326	214	1
Q1 2022	1 668	261	182	1

Labour taxes per employee per month

138 €

Turnover per employee in the quarter

1 424 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 7 684 € · −5.5% vs 2024 · industry median 37 328 € · above 26% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 23 € · −74.2% vs 2024 · industry median 561 € · above 41% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.3 % · −0.8 pp vs the year before · industry median 3.9 % · above 33% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 20 916 € · −17.7% vs 2024

Equity, € 2025: 9 989 € · −37.5% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Specialised construction 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	7 684	23	5 424	20 916	9 989	1
2024	8 130	89	5 622	25 410	15 979	1
2023	8 042	46	4 304	58 747	15 889	1
2022	10 536	19	3 366	54 787	15 843	1
2021	8 033	43	3 089	48 767	15 823	1
2020	9 498	89	862	46 019	15 781	1
2019	11 466	146	1 789	28 781	5 692	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	0
2008	—	—	—	—	—	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

0.3 %

Net profit / revenue

Return on equity (ROE)

0.2 %

Net profit / equity

Return on assets (ROA)

0.1 %

Net profit / assets

Equity ratio

47.8 %

Equity / assets

Debt ratio

52.2 %

Liabilities / assets

Current ratio

1.57

Current assets / current liabilities

Revenue per employee

7 684 €

Revenue / average full-time employees

Labour cost per employee per month

452 €

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	16 Feb 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	8 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Feb 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	1 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	26 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	13 Feb 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	24 Feb 2020	Company’s own	e-Äriregister

Board

Leonid Makuhha
Board member · since 22 Jan 2008

Right of representation

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

Owners

Leonid Makuhha
Natural person · 2 684 €

100%

Beneficial owners

No beneficial owners listed.

Founders and other persons

OSAÜHING ABC KAPITAL
Founder · 42 000 € · 15 Nov 2007

Activities (EMTAK)

43211Electrical installation work Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10113814 / 8 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 10113814 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10113814 / 6 30 Nov 2017	Amendment entry		In force 30 Nov 2017	PDF
Ä 10113814 / 5 20 Sep 2017	Entry refused		In force 7 Oct 2017	PDF
Ä 10113814 / M3 4 Sep 2017	Warning of a fine: deficiencies in the annual report	4 Oct 2017	Deficiencies eliminated 27 Oct 2017	PDF
Ä 10113814 / M2 11 Jul 2017	Ruling to eliminate deficiencies in the annual report	10 Aug 2017	Deficiencies eliminated 27 Oct 2017	PDF
Ä 10113814 / 4 14 Sep 2016	Amendment entry		In force 14 Sep 2016	PDF
Ä 10113814 / M1 20 Feb 2012	Warning of deletion from the register: annual report not filed	21 Aug 2012	Deficiencies eliminated 2 Apr 2012	PDF
Ä 10113814 / 3 18 Dec 2011	Amendment entry		In force 18 Dec 2011	PDF
Ä 113814 / 2 22 Jan 2008	Amendment entry		In force 22 Jan 2008	PDF
Ä 113814 15 Nov 2007	First entry		In force 15 Nov 2007	PDF

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