MASTERLIGHT OÜ

Active Registry code 11457961 OÜ Peetri alevik Registered 9 Jan 2008

MASTERLIGHT OÜ is a OÜ based in Peetri alevik, registry code 11457961, status: active. Main activity: Retail sale of household articles and equipment n.e.c.. According to EMTA, turnover for Q3 2026 was €138 256 with employees.

Turnover

138 256 €

↓ 8.9% vs Q2 2026

State taxes

17 767 €

↑ 12.7% vs Q2 2026

Labour taxes

3 769 €

↑ 20.1% vs Q2 2026

Employees

—

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 138 256 €

above 80% of companies

industry median 23 662 € · companies in the industry: 7 651
Revenue · 2025 472 993 €

above 89% of companies

industry median 16 963 € · companies in the industry: 13 501
Net profit margin · 2025 11.0 %

above 77% of companies

industry median 1.3 % · companies in the industry: 9 479

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 138 256 € · −8.9% vs Q2 2026 · industry median 23 662 € · above 80% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q2 2026: 3 139 € · +9.1% vs Q1 2026 · industry median 1 131 € · above 91% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q2 2026: 1 · +0.0% vs Q1 2026

State taxes, € Q3 2026: 17 767 € · +12.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	138 256	17 767	3 769	—
Q2 2026	151 806	15 769	3 139	1
Q1 2026	169 090	20 872	2 876	1
Q4 2025	244 741	31 138	3 101	1
Q3 2025	122 602	16 343	3 089	1
Q2 2025	152 724	20 204	2 927	1
Q1 2025	115 619	13 831	1 590	1
Q4 2024	161 251	18 372	1 222	—
Q3 2024	91 460	6 830	1 335	—
Q2 2024	157 716	17 078	1 335	—
Q1 2024	114 975	13 525	812	—
Q4 2023	108 340	11 608	711	—
Q3 2023	90 905	11 076	1 335	—
Q2 2023	90 057	8 824	877	—
Q1 2023	85 948	9 504	1 386	—
Q4 2022	78 639	12 014	849	—
Q3 2022	45 337	6 285	629	—
Q2 2022	86 314	10 951	717	—
Q1 2022	93 739	13 387	1 333	—

Financials by year

2016 – 2025

Revenue, € thousand 2025: 472 993 € · +35.2% vs 2024 · industry median 16 963 € · above 89% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 52 135 € · +53.3% vs 2024 · industry median 0 € · above 98% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 11.0 % · +1.3 pp vs the year before · industry median 1.3 % · above 77% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 237 421 € · +40.3% vs 2024

Equity, € thousand 2025: 192 256 € · +37.3% vs 2024

Employees 2025: 2 · +100.0% vs 2024 · industry median 2 · above 50% of the industry

Company
Industry median

Industry: Retail trade (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	472 993	52 135	35 720	237 421	192 256	2
2024	349 721	34 013	16 588	169 167	140 071	1
2023	312 106	10 867	14 208	150 311	106 099	1
2022	268 079	11 130	10 258	136 518	96 793	1
2021	349 394	36 659	18 550	147 278	79 636	2
2020	153 733	14 145	19 161	69 562	43 751	2
2019	229 926	21 542	41 686	51 412	29 606	2
2018	—	—	—	—	—	3
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	1
2013	—	—	—	—	—	0
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	0
2008	—	—	—	—	—	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

11.0 %

Net profit / revenue

Return on equity (ROE)

27.1 %

Net profit / equity

Return on assets (ROA)

22.0 %

Net profit / assets

Equity ratio

81.0 %

Equity / assets

Debt ratio

19.0 %

Liabilities / assets

Current ratio

5.66

Current assets / current liabilities

Revenue per employee

236 497 €

Revenue / average full-time employees

Labour cost per employee per month

1 488 €

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	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	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	4 Aug 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	27 Sep 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	2 Nov 2020	Company’s own	e-Äriregister

Board

Liivika Luht
Board member · since 26 Oct 2021

Right of representation

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

Owners

Liivika Luht
Natural person · 2 556 €

100%

Beneficial owners

Liivika Luht
Direct ownership · since 12 Nov 2021

Founders and other persons

Andrus Martma
Founder · 40 000 € · 8 Jan 2008

Activities (EMTAK)

47559Retail sale of household articles and equipment n.e.c. Main

Rulings 19

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10115005 / 16 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 10115005 / 15 29 Dec 2021	Amendment under Commercial Code § 525 (2)		In force 29 Dec 2021	PDF
Ä 10115005 / 14 26 Oct 2021	Amendment entry		In force 26 Oct 2021	PDF
Ä 10115005 / M3 8 Oct 2021	Ruling to eliminate deficiencies	7 Nov 2021	Deficiencies eliminated 26 Oct 2021	PDF
Ä 10115005 / 13 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10115005 / 12 30 Nov 2017	Amendment entry		In force 30 Nov 2017	PDF
Ä 10115005 / 11 8 Aug 2017	Amendment entry		In force 8 Aug 2017	PDF
Ä 10115005 / M2 24 Jul 2017	Ruling to eliminate deficiencies	8 Aug 2017	Deficiencies eliminated 7 Aug 2017	PDF
Ä 10115005 / 10 21 Mar 2017	Amendment under Commercial Code § 525 (2)		In force 21 Mar 2017	PDF
Ä 10115005 / M1 22 Feb 2016	Warning of deletion from the register: annual report not filed	25 Aug 2016	Deficiencies eliminated 1 Jun 2016	PDF
Ä 10115005 / 9 14 Jul 2015	Amendment under Commercial Code § 525 (2)		In force 14 Jul 2015	PDF
Ä 10115005 / 8 22 Apr 2013	Amendment under Commercial Code § 525 (2)		In force 22 Apr 2013	PDF
Ä 10115005 / 7 27 Jun 2012	Amendment under Commercial Code § 525 (2)		In force 27 Jun 2012	PDF
Ä 10115005 / 6 5 Jan 2012	Amendment entry		In force 5 Jan 2012	PDF
Ä 10115005 / 5 11 Nov 2011	Amendment under Commercial Code § 525 (2)		In force 11 Nov 2011	PDF
Ä 10115005 / 4 26 Sep 2011	Amendment under Commercial Code § 525 (2)		In force 26 Sep 2011	PDF
Ä 10115005 / 3 21 Dec 2010	Amendment under Commercial Code § 525 (2)		In force 21 Dec 2010	PDF
Ä 115005 / 2 13 Jul 2009	Amendment under Commercial Code § 525 (2)		In force 13 Jul 2009	PDF
Ä 115005 9 Jan 2008	First entry		In force 9 Jan 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 29 Oct 2026. Open at the source ↗ · Report an error in the data