Gepard OÜ

Active Registry code 11520837 OÜ Tallinn Registered 6 Aug 2008

Gepard OÜ is a OÜ based in Tallinn, registry code 11520837, status: active. Main activity: Visual arts creation activities. According to EMTA, turnover for Q3 2026 was €16 868 with 1 employees.

Turnover

16 868 €

↑ 57.4% vs Q2 2026

State taxes

5 472 €

↑ 42.6% vs Q2 2026

Labour taxes

1 558 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Arts creation and performing arts activities · EMTAK 90

Turnover · Q3 2026 16 868 €

above 63% of companies

industry median 11 164 € · companies in the industry: 1 365
Labour taxes per employee 1 558 €

above 75% of companies

industry median 1 096 € · companies in the industry: 1 077
Revenue · 2025 39 774 €

above 89% of companies

industry median 3 365 € · companies in the industry: 5 777
Net profit margin · 2025 25.9 %

above 73% of companies

industry median 6.2 % · companies in the industry: 4 416

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 16 868 € · +57.4% vs Q2 2026 · industry median 11 164 € · above 63% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 558 € · +0.0% vs Q2 2026 · industry median 1 096 € · above 75% of the industry

Company
Industry median

Industry: Arts creation and performing arts 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: 5 472 € · +42.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	16 868	5 472	1 558	1
Q2 2026	10 720	3 836	1 558	1
Q1 2026	3 293	1 656	1 519	1
Q4 2025	13 932	4 059	1 442	1
Q3 2025	13 492	2 593	—	1
Q2 2025	5 357	973	—	—
Q1 2025	690	41	—	—
Q4 2024	4 724	1 453	840	—
Q3 2024	7 000	2 136	1 110	1
Q2 2024	5 431	2 129	1 648	1
Q1 2024	20 344	4 723	1 648	1
Q4 2023	11 846	1 943	734	1
Q3 2023	5 549	871	245	1
Q2 2023	6 566	785	—	—
Q1 2023	7 687	1 191	—	—
Q4 2022	14 912	3 245	693	—
Q3 2022	4 072	1 148	693	1
Q2 2022	8 241	1 763	693	1
Q1 2022	7 659	1 148	231	1

Labour taxes per employee per month

519 €

Turnover per employee in the quarter

16 868 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 39 774 € · −13.4% vs 2024 · industry median 3 365 € · above 89% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 10 307 € · +244.8% vs 2024 · industry median 139 € · above 90% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 25.9 % · +41.4 pp vs the year before · industry median 6.2 % · above 73% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 14 725 € · +343.3% vs 2024

Equity, € 2025: 13 315 € · +342.7% vs 2024

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

Company
Industry median

Industry: Arts creation and performing arts 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	39 774	10 307	5 574	14 725	13 315	1
2024	45 916	-7 120	12 878	3 322	3 008	1
2023	42 517	-9 188	6 711	11 675	10 127	1
2022	48 037	7 890	7 814	19 610	19 316	1
2021	36 475	4 728	5 470	12 573	11 425	1
2020	27 460	-5 921	10 875	8 671	6 698	1
2019	36 431	2 516	8 033	14 288	12 619	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	0
2016	—	—	—	—	—	1
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	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

25.9 %

Net profit / revenue

Return on equity (ROE)

77.4 %

Net profit / equity

Return on assets (ROA)

70.0 %

Net profit / assets

Equity ratio

90.4 %

Equity / assets

Debt ratio

9.6 %

Liabilities / assets

Current ratio

10.44

Current assets / current liabilities

Revenue per employee

39 774 €

Revenue / average full-time employees

Labour cost per employee per month

465 €

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	25 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	29 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	7 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	22 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	23 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	21 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	18 Jun 2020	Company’s own	e-Äriregister

Board

Jaanus Samma
Board member · since 5 Mar 2012

Right of representation

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

Owners

Martin Rünk
Natural person · 1 276 €

50%
Jaanus Samma
Natural person · 1 276 €

50%

Beneficial owners

Martin Rünk
Direct ownership · since 21 Jun 2021
Jaanus Samma
Direct ownership · since 21 Oct 2018

Founders and other persons

Jaanus Samma
Founder · 25 000 € · 5 Aug 2008
Liina Samma
Founder · 15 000 € · 5 Aug 2008

shared board members, owners or beneficial owners

Activities (EMTAK)

90121Visual arts creation activities Main
74301Translation and interpretation activities
85521Music and art education

Rulings 14

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10120278 / 11 22 Aug 2024	Amendment entry		In force 22 Aug 2024	PDF
Ä 10120278 / 10 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 10120278 / 9 22 Jun 2023	Amendment entry		In force 22 Jun 2023	PDF
Ä 10120278 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10120278 / 7 30 Nov 2017	Amendment entry		In force 30 Nov 2017	PDF
Ä 10120278 / 6 14 Sep 2016	Amendment entry		In force 14 Sep 2016	PDF
Ä 10120278 / 5 11 Sep 2015	Amendment entry		In force 11 Sep 2015	PDF
Ä 10120278 / 4 5 Mar 2012	Amendment entry		In force 5 Mar 2012	PDF
Ä 10120278 / M3 17 Jan 2012	Ruling to eliminate deficiencies		In force 17 Jan 2012	PDF
Ä 10120278 / 3 25 May 2010	Amendment entry		In force 25 May 2010	PDF
Ä 10120278 / M2 21 May 2010	Ruling to eliminate deficiencies	25 Jun 2010	In force 21 May 2010	PDF
Ä 10120278 / 2 18 Feb 2010	Amendment entry		In force 18 Feb 2010	PDF
Ä 10120278 / M1 12 Feb 2010	Ruling to eliminate deficiencies	15 Mar 2010	In force 12 Feb 2010	PDF
Ä 120278 6 Aug 2008	First entry		In force 6 Aug 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data

Gepard OÜ

Position in the industry Arts creation and performing arts activities · EMTAK 90

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 14