L&L Partners OÜ

Active Registry code 12031224 OÜ Elva linn Registered 20 Dec 2010

L&L Partners OÜ is a OÜ based in Elva linn, registry code 12031224, status: active. Main activity: Intermediation service activities for non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €1 150 with employees.

Turnover

1 150 €

↑ 68.9% vs Q2 2026

State taxes

89 €

↓ 25.2% vs Q2 2026

Labour taxes

0 €

Employees

—

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 1 150 €

above 12% of companies

industry median 23 652 € · companies in the industry: 7 652
Revenue · 2025 2 883 €

above 35% of companies

industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025 24.4 %

above 87% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 1 150 € · +68.9% vs Q2 2026 · industry median 23 652 € · above 12% 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.

State taxes, € Q3 2026: 89 € · −25.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 150	89	—	—
Q2 2026	681	119	—	—
Q1 2026	1 851	131	—	—
Q4 2025	1 697	211	—	—
Q3 2025	518	85	—	—
Q2 2025	856	85	—	—
Q1 2025	1 406	95	—	—
Q4 2024	2 244	135	—	—
Q3 2024	1 617	217	—	—
Q2 2024	1 147	115	—	—
Q1 2024	2 536	242	—	—
Q4 2023	3 699	326	—	—
Q3 2023	2 954	236	—	—
Q2 2023	1 701	168	—	—
Q1 2023	2 201	188	—	—
Q4 2022	2 590	201	—	—
Q3 2022	1 025	95	—	—
Q2 2022	897	88	—	—
Q1 2022	3 710	238	—	—

Financials by year

2016 – 2025

Revenue, € 2025: 2 883 € · −31.0% vs 2024 · industry median 16 974 € · above 35% 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: 704 € · −29.2% vs 2024 · industry median 0 € · above 66% 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: 24.4 % · +0.6 pp vs the year before · industry median 1.3 % · above 87% 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, € 2025: 21 746 € · +4.0% vs 2024

Equity, € 2025: 7 482 € · +10.4% vs 2024

Employees 2025: 0 · industry median 2 · above 2% 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	2 883	704	0	21 746	7 482	0
2024	4 176	995	0	20 902	6 778	0
2023	5 937	1 423	0	20 296	5 783	0
2022	4 084	956	0	18 259	4 360	0
2021	4 599	909	0	16 339	3 404	0
2020	840	-5	0	10 536	2 495	0
2019	—	0	0	0	0	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	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

24.4 %

Net profit / revenue

Return on equity (ROE)

9.4 %

Net profit / equity

Return on assets (ROA)

3.2 %

Net profit / assets

Equity ratio

34.4 %

Equity / assets

Debt ratio

65.6 %

Liabilities / assets

Current ratio

1.52

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	15 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	16 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	8 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	19 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	18 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Ly Leppik
Board member · since 20 Dec 2010

Right of representation

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

Owners

Ly Leppik
Natural person · 5 056 €

100%

Beneficial owners

Ly Leppik
Direct ownership · since 9 Oct 2018

Founders and other persons

Leane Leppik
Founder · 20 000 € · 18 Dec 2010
Ly Leppik
Founder · 20 000 € · 18 Dec 2010

Activities (EMTAK)

47911Intermediation service activities for non-specialised retail sale Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20054458 / 6 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 20054458 / 5 10 Mar 2020	Amendment entry		In force 10 Mar 2020	PDF
Ä 20054458 / M2 29 Jul 2019	Public service of a ruling in Ametlikud Teadaanded		In force 29 Jul 2019	PDF
Ä 20054458 / M1 13 Nov 2018	Warning of compulsory dissolution: insufficient net assets	15 May 2019	Deficiencies eliminated 6 Mar 2020	PDF
Ä 20054458 / 4 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20054458 / 3 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 20054458 / 2 1 Dec 2017	Amendment entry		In force 1 Dec 2017	PDF
Ä 20054458 20 Dec 2010	First entry		In force 20 Dec 2010	PDF

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