Lemon OÜ

Active Registry code 12876772 OÜ Viti küla Registered 9 Jul 2015
Compare

Lemon OÜ is a OÜ based in Viti küla, registry code 12876772, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2024 shows revenue of €27 993 and 1 employees.

Turnover
—
State taxes
396 €
↑ 26.1% vs Q2 2026
Labour taxes
425 €
↑ 26.5% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 425 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2024 27 993 €
    industry median 12 264 € · companies in the industry: 8 622
  • Net profit margin · 2024 25.4 %
    industry median 15.0 % · companies in the industry: 7 060

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 425 € · +26.5% vs Q2 2026 · industry median 1 122 € · above 21% of the industry
02505007501 0001 250Q4 2023 Company: 533 € Industry median: 957 €Q4·23Q1 2024 Company: 140 € Industry median: 991 €Q2 2024 Company: 395 € Industry median: 1 012 €Q2·24Q3 2024 Company: 436 € Industry median: 1 020 €Q4 2024 Company: 202 € Industry median: 1 032 €Q4·24Q1 2025 Company: 210 € Industry median: 1 085 €Q2 2025 Company: 313 € Industry median: 1 115 €Q2·25Q3 2025 Company: 301 € Industry median: 1 126 €Q4 2025 Company: 159 € Industry median: 1 123 €Q4·25Q1 2026 Company: 197 € Industry median: 1 088 €Q2 2026 Company: 336 € Industry median: 1 096 €Q2·26Q3 2026 Company: 425 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 202 € Industry median: 1 032 €Q1 2025 Company: 210 € Industry median: 1 085 €Q1·25Q2 2025 Company: 313 € Industry median: 1 115 €Q3 2025 Company: 301 € Industry median: 1 126 €Q3·25Q4 2025 Company: 159 € Industry median: 1 123 €Q1 2026 Company: 197 € Industry median: 1 088 €Q1·26Q2 2026 Company: 336 € Industry median: 1 096 €Q3 2026 Company: 425 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting 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
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 396 € · +26.1% vs Q2 2026
02004006008001 000Q4 2023 Company: 497 €Q4·23Q1 2024 Company: 131 €Q2 2024 Company: 369 €Q2·24Q3 2024 Company: 808 €Q4 2024 Company: 366 €Q4·24Q1 2025 Company: 381 €Q2 2025 Company: 282 €Q2·25Q3 2025 Company: 281 €Q4 2025 Company: 149 €Q4·25Q1 2026 Company: 183 €Q2 2026 Company: 314 €Q2·26Q3 2026 Company: 396 €Q3·260100200300400Q4 2024 Company: 366 €Q1 2025 Company: 381 €Q1·25Q2 2025 Company: 282 €Q3 2025 Company: 281 €Q3·25Q4 2025 Company: 149 €Q1 2026 Company: 183 €Q1·26Q2 2026 Company: 314 €Q3 2026 Company: 396 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 396 425 1
Q2 2026 — 314 336 1
Q1 2026 — 183 197 1
Q4 2025 — 149 159 1
Q3 2025 — 281 301 1
Q2 2025 — 282 313 1
Q1 2025 — 381 419 2
Q4 2024 — 366 403 2
Q3 2024 — 808 871 2
Q2 2024 — 369 395 1
Q1 2024 — 131 140 1
Q4 2023 — 497 533 1
Q3 2023 — 714 764 1
Q2 2023 — 645 686 1
Q1 2023 — 347 367 1
Q4 2022 — 929 987 1
Q3 2022 — 1 029 1 094 1
Q2 2022 — 409 440 1
Q1 2022 — — — 1
Labour taxes per employee per month
142 €

Q3 2026 · calculated from EMTA data

Financials by year

2015 – 2024
Revenue, € 2024: 27 993 € · −14.4% vs 2023 · industry median 12 264 € · above 69% of the industry
010 00020 00030 00040 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20 372 € Industry median: 10 918 €20192020 Company: 19 116 € Industry median: 10 648 €20202021 Company: 19 187 € Industry median: 10 858 €20212022 Company: 23 556 € Industry median: 11 500 €20222023 Company: 32 712 € Industry median: 12 140 €20232024 Company: 27 993 € Industry median: 12 264 €2024010 00020 00030 00040 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 20 372 € Industry median: 10 918 €2020 Company: 19 116 € Industry median: 10 648 €20202021 Company: 19 187 € Industry median: 10 858 €2022 Company: 23 556 € Industry median: 11 500 €20222023 Company: 32 712 € Industry median: 12 140 €2024 Company: 27 993 € Industry median: 12 264 €2024
  • Company
  • Industry median

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

Net profit, € 2024: 7 104 € · +4.4% vs 2023 · industry median 986 € · above 75% of the industry
02 0004 0006 0008 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 452 € Industry median: 1 071 €20192020 Company: 6 721 € Industry median: 1 156 €20202021 Company: 4 343 € Industry median: 1 163 €20212022 Company: 700 € Industry median: 1 042 €20222023 Company: 6 805 € Industry median: 1 210 €20232024 Company: 7 104 € Industry median: 986 €202402 0004 0006 0008 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 4 452 € Industry median: 1 071 €2020 Company: 6 721 € Industry median: 1 156 €20202021 Company: 4 343 € Industry median: 1 163 €2022 Company: 700 € Industry median: 1 042 €20222023 Company: 6 805 € Industry median: 1 210 €2024 Company: 7 104 € Industry median: 986 €2024
  • Company
  • Industry median

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

Net profit margin, % 2024: 25.4 % · +4.6 pp vs the year before · industry median 15.0 % · above 61% of the industry
0102030402015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21.9 % Industry median: 15.7 %20192020 Company: 35.2 % Industry median: 17.8 %20202021 Company: 22.6 % Industry median: 17.9 %20212022 Company: 3.0 % Industry median: 16.2 %20222023 Company: 20.8 % Industry median: 16.9 %20232024 Company: 25.4 % Industry median: 15.0 %20240102030402017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 21.9 % Industry median: 15.7 %2020 Company: 35.2 % Industry median: 17.8 %20202021 Company: 22.6 % Industry median: 17.9 %2022 Company: 3.0 % Industry median: 16.2 %20222023 Company: 20.8 % Industry median: 16.9 %2024 Company: 25.4 % Industry median: 15.0 %2024
  • Company
  • Industry median

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

Assets, € 2024: 12 616 € · +41.1% vs 2023
05 00010 00015 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 7 564 €20192020 Company: 10 985 €20202021 Company: 11 434 €20212022 Company: 5 559 €20222023 Company: 8 939 €20232024 Company: 12 616 €202405 00010 00015 0002017 Company: —2018 Company: —20182019 Company: 7 564 €2020 Company: 10 985 €20202021 Company: 11 434 €2022 Company: 5 559 €20222023 Company: 8 939 €2024 Company: 12 616 €2024
Equity, € 2024: 12 291 € · +137.0% vs 2023
-20 000-10 000010 00020 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: -13 382 €20192020 Company: -6 661 €20202021 Company: -2 318 €20212022 Company: -1 618 €20222023 Company: 5 187 €20232024 Company: 12 291 €2024-20 000-10 000010 00020 0002017 Company: —2018 Company: —20182019 Company: -13 382 €2020 Company: -6 661 €20202021 Company: -2 318 €2022 Company: -1 618 €20222023 Company: 5 187 €2024 Company: 12 291 €2024
Employees 2024: 1 · +0.0% vs 2023 · industry median 1 · above 5% of the industry
0.00.51.01.52.02015 Company: 0 Industry median: —20152016 Company: 0 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120240.00.51.01.52.02017 Company: 2 Industry median: —2018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 12020 Company: 0 Industry median: 120202021 Company: 1 Industry median: 12022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 12024 Company: 1 Industry median: 12024
  • Company
  • Industry median

Industry: Legal and accounting 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
2024 27 993 7 104 7 935 12 616 12 291 1
2023 32 712 6 805 7 944 8 939 5 187 1
2022 23 556 700 8 631 5 559 -1 618 1
2021 19 187 4 343 875 11 434 -2 318 1
2020 19 116 6 721 0 10 985 -6 661 0
2019 20 372 4 452 0 7 564 -13 382 0
2018 — — — — — 0
2017 — — — — — 2
2016 — — — — — 0
2015 — — — — — 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 2024

Net profit margin
25.4 %
Net profit / revenue
Return on equity (ROE)
57.8 %
Net profit / equity
Return on assets (ROA)
56.3 %
Net profit / assets
Equity ratio
97.4 %
Equity / assets
Debt ratio
2.6 %
Liabilities / assets
Revenue per employee
27 993 €
Revenue / average full-time employees
Labour cost per employee per month
661 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jan 2024 – 31 Dec 2024 28 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 12 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 25 Nov 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 17 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 May 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 19 Apr 2021 Company’s own e-Äriregister

Board

  • Eve Tamm
    Board member · since 9 Jul 2015

Right of representation

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

Owners

  • Eve Tamm
    Natural person · 2 500 €

Beneficial owners

  • Eve Tamm
    Direct ownership · since 5 Sep 2018

Founders and other persons

  • Eve Tamm
    Founder · 2 500 € · 8 Jul 2015

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
  • 47911Intermediation service activities for non-specialised retail sale
Rulings
Number, date Title Deadline State Document
Ä 50011154 / M7
11 Jul 2024
Warning of deletion from the register: annual report not filed 14 Oct 2024 Deficiencies eliminated
13 Jul 2024
PDF
Ä 50011154 / M6
25 Nov 2023
Warning of deletion from the register: annual report not filed 28 Feb 2024 Deficiencies eliminated
26 Nov 2023
PDF
Ä 50011154 / 5
25 Nov 2023
Amendment entry In force
25 Nov 2023
PDF
Ä 50011154 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50011154 / M5
16 May 2022
Warning of a fine: annual report not filed 15 Jun 2022 Deficiencies eliminated
17 May 2022
PDF
Ä 50011154 / M4
18 Mar 2021
Warning of a fine: annual report not filed 17 Apr 2021 Deficiencies eliminated
19 Apr 2021
PDF
Ä 50011154 / M3
16 Oct 2018
Warning of deletion published in Ametlikud Teadaanded In force
16 Oct 2018
PDF
Ä 50011154 / M2
9 Apr 2018
Warning of deletion from the register: annual report not filed 9 Oct 2018 Deficiencies eliminated
11 Mar 2019
PDF
Ä 50011154 / 3
20 Jan 2018
Amendment entry In force
20 Jan 2018
PDF
Ä 50011154 / 2
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50011154 / M1
18 Oct 2016
Procedural ruling 17 Nov 2016 Deficiencies eliminated
23 Oct 2016
PDF
Ä 50011154
9 Jul 2015
First entry In force
9 Jul 2015
PDF

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