OÜ Lammas ja Roos

Active Registry code 12905500 OÜ Kasevälja küla Registered 3 Sep 2015
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OÜ Lammas ja Roos is a OÜ based in Kasevälja küla, registry code 12905500, status: active. Main activity: Production of meat and poultry meat products. According to EMTA, turnover for Q3 2026 was €86 793 with 5 employees.

Turnover
86 793 €
↑ 107.0% vs Q2 2026
State taxes
9 125 €
↑ 44.4% vs Q2 2026
Labour taxes
3 324 €
↓ 27.8% vs Q2 2026
Employees
5
+2 vs Q2 2026

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

Position in the industry Manufacture of food products · EMTAK 10

  • Turnover · Q3 2026 86 793 €
    industry median 45 078 € · companies in the industry: 614
  • Labour taxes per employee 665 €
    industry median 1 325 € · companies in the industry: 551
  • Revenue · 2025 140 058 €
    industry median 18 772 € · companies in the industry: 1 075
  • Net profit margin · 2025 1.4 %
    industry median 2.1 % · companies in the industry: 817

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 86 793 € · +107.0% vs Q2 2026 · industry median 45 078 € · above 60% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 43 785 € Industry median: 54 156 €Q4·23Q1 2024 Company: 33 808 € Industry median: 49 728 €Q2 2024 Company: 37 689 € Industry median: 55 467 €Q2·24Q3 2024 Company: 45 837 € Industry median: 52 453 €Q4 2024 Company: 34 396 € Industry median: 55 699 €Q4·24Q1 2025 Company: 25 038 € Industry median: 45 267 €Q2 2025 Company: 28 176 € Industry median: 45 781 €Q2·25Q3 2025 Company: 47 953 € Industry median: 42 511 €Q4 2025 Company: 41 407 € Industry median: 43 779 €Q4·25Q1 2026 Company: 34 458 € Industry median: 42 208 €Q2 2026 Company: 41 926 € Industry median: 43 291 €Q2·26Q3 2026 Company: 86 793 € Industry median: 45 078 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 34 396 € Industry median: 55 699 €Q1 2025 Company: 25 038 € Industry median: 45 267 €Q1·25Q2 2025 Company: 28 176 € Industry median: 45 781 €Q3 2025 Company: 47 953 € Industry median: 42 511 €Q3·25Q4 2025 Company: 41 407 € Industry median: 43 779 €Q1 2026 Company: 34 458 € Industry median: 42 208 €Q1·26Q2 2026 Company: 41 926 € Industry median: 43 291 €Q3 2026 Company: 86 793 € Industry median: 45 078 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 665 € · −56.7% vs Q2 2026 · industry median 1 325 € · above 16% of the industry
05001 0001 5002 000Q4 2023 Company: 742 € Industry median: 1 130 €Q4·23Q1 2024 Company: 918 € Industry median: 1 255 €Q2 2024 Company: 762 € Industry median: 1 151 €Q2·24Q3 2024 Company: 959 € Industry median: 1 235 €Q4 2024 Company: 786 € Industry median: 1 242 €Q4·24Q1 2025 Company: 707 € Industry median: 1 334 €Q2 2025 Company: 593 € Industry median: 1 237 €Q2·25Q3 2025 Company: 1 021 € Industry median: 1 349 €Q4 2025 Company: 853 € Industry median: 1 355 €Q4·25Q1 2026 Company: 642 € Industry median: 1 278 €Q2 2026 Company: 1 535 € Industry median: 1 307 €Q2·26Q3 2026 Company: 665 € Industry median: 1 325 €Q3·2605001 0001 5002 000Q4 2024 Company: 786 € Industry median: 1 242 €Q1 2025 Company: 707 € Industry median: 1 334 €Q1·25Q2 2025 Company: 593 € Industry median: 1 237 €Q3 2025 Company: 1 021 € Industry median: 1 349 €Q3·25Q4 2025 Company: 853 € Industry median: 1 355 €Q1 2026 Company: 642 € Industry median: 1 278 €Q1·26Q2 2026 Company: 1 535 € Industry median: 1 307 €Q3 2026 Company: 665 € Industry median: 1 325 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · +66.7% vs Q2 2026
012345Q4 2023 Company: 5Q4·23Q1 2024 Company: 5Q2 2024 Company: 5Q2·24Q3 2024 Company: 4Q4 2024 Company: 4Q4·24Q1 2025 Company: 4Q2 2025 Company: 4Q2·25Q3 2025 Company: 4Q4 2025 Company: 5Q4·25Q1 2026 Company: 5Q2 2026 Company: 3Q2·26Q3 2026 Company: 5Q3·26012345Q4 2024 Company: 4Q1 2025 Company: 4Q1·25Q2 2025 Company: 4Q3 2025 Company: 4Q3·25Q4 2025 Company: 5Q1 2026 Company: 5Q1·26Q2 2026 Company: 3Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 9 125 € · +44.4% vs Q2 2026
02 0004 0006 0008 00010 000Q4 2023 Company: 5 163 €Q4·23Q1 2024 Company: 7 266 €Q2 2024 Company: 5 582 €Q2·24Q3 2024 Company: 5 455 €Q4 2024 Company: 6 127 €Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 3 907 €Q2·25Q3 2025 Company: 8 590 €Q4 2025 Company: 7 389 €Q4·25Q1 2026 Company: 4 607 €Q2 2026 Company: 6 319 €Q2·26Q3 2026 Company: 9 125 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 6 127 €Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 3 907 €Q3 2025 Company: 8 590 €Q3·25Q4 2025 Company: 7 389 €Q1 2026 Company: 4 607 €Q1·26Q2 2026 Company: 6 319 €Q3 2026 Company: 9 125 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 86 793 9 125 3 324 5
Q2 2026 41 926 6 319 4 606 3
Q1 2026 34 458 4 607 3 210 5
Q4 2025 41 407 7 389 4 266 5
Q3 2025 47 953 8 590 4 084 4
Q2 2025 28 176 3 907 2 371 4
Q1 2025 25 038 — 2 829 4
Q4 2024 34 396 6 127 3 142 4
Q3 2024 45 837 5 455 3 837 4
Q2 2024 37 689 5 582 3 808 5
Q1 2024 33 808 7 266 4 590 5
Q4 2023 43 785 5 163 3 712 5
Q3 2023 41 768 6 465 3 926 4
Q2 2023 31 240 4 286 3 502 5
Q1 2023 26 928 4 883 2 798 5
Q4 2022 24 660 4 697 3 497 5
Q3 2022 32 154 4 252 3 300 5
Q2 2022 28 141 4 409 2 775 5
Q1 2022 22 670 3 548 2 816 5
Labour taxes per employee per month
222 €
Turnover per employee in the quarter
17 359 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 140 058 € · −5.0% vs 2024 · industry median 18 772 € · above 72% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 112 146 € Industry median: 30 835 €20192020 Company: 99 631 € Industry median: 25 856 €20202021 Company: 119 833 € Industry median: 27 831 €20212022 Company: 107 630 € Industry median: 27 183 €20222023 Company: 150 030 € Industry median: 25 465 €20232024 Company: 147 398 € Industry median: 20 780 €20242025 Company: 140 058 € Industry median: 18 772 €20250501001502002018 Company: — Industry median: —2019 Company: 112 146 € Industry median: 30 835 €20192020 Company: 99 631 € Industry median: 25 856 €2021 Company: 119 833 € Industry median: 27 831 €20212022 Company: 107 630 € Industry median: 27 183 €2023 Company: 150 030 € Industry median: 25 465 €20232024 Company: 147 398 € Industry median: 20 780 €2025 Company: 140 058 € Industry median: 18 772 €2025
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 1 984 € · −27.5% vs 2024 · industry median 37 € · above 70% of the industry
-30 000-20 000-10 000010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 22 300 € Industry median: 589 €20192020 Company: -22 745 € Industry median: 313 €20202021 Company: -20 138 € Industry median: 539 €20212022 Company: -4 444 € Industry median: 195 €20222023 Company: 256 € Industry median: 144 €20232024 Company: 2 735 € Industry median: 84 €20242025 Company: 1 984 € Industry median: 37 €2025-30 000-20 000-10 000010 00020 00030 0002018 Company: — Industry median: —2019 Company: 22 300 € Industry median: 589 €20192020 Company: -22 745 € Industry median: 313 €2021 Company: -20 138 € Industry median: 539 €20212022 Company: -4 444 € Industry median: 195 €2023 Company: 256 € Industry median: 144 €20232024 Company: 2 735 € Industry median: 84 €2025 Company: 1 984 € Industry median: 37 €2025
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 1.4 % · −0.4 pp vs the year before · industry median 2.1 % · above 46% of the industry
-30-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 19.9 % Industry median: 3.6 %20192020 Company: -22.8 % Industry median: 3.3 %20202021 Company: -16.8 % Industry median: 3.8 %20212022 Company: -4.1 % Industry median: 2.8 %20222023 Company: 0.2 % Industry median: 2.8 %20232024 Company: 1.9 % Industry median: 2.3 %20242025 Company: 1.4 % Industry median: 2.1 %2025-30-20-10010202018 Company: — Industry median: —2019 Company: 19.9 % Industry median: 3.6 %20192020 Company: -22.8 % Industry median: 3.3 %2021 Company: -16.8 % Industry median: 3.8 %20212022 Company: -4.1 % Industry median: 2.8 %2023 Company: 0.2 % Industry median: 2.8 %20232024 Company: 1.9 % Industry median: 2.3 %2025 Company: 1.4 % Industry median: 2.1 %2025
  • Company
  • Industry median

Industry: Manufacture of food products (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 153 094 € · −8.1% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 101 907 €20192020 Company: 129 737 €20202021 Company: 130 555 €20212022 Company: 131 054 €20222023 Company: 128 897 €20232024 Company: 166 648 €20242025 Company: 153 094 €20250501001502002018 Company: —2019 Company: 101 907 €20192020 Company: 129 737 €2021 Company: 130 555 €20212022 Company: 131 054 €2023 Company: 128 897 €20232024 Company: 166 648 €2025 Company: 153 094 €2025
Equity, € 2025: 9 556 € · +26.2% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 51 908 €20192020 Company: 29 163 €20202021 Company: 9 025 €20212022 Company: 4 581 €20222023 Company: 4 837 €20232024 Company: 7 572 €20242025 Company: 9 556 €2025020 00040 00060 0002018 Company: —2019 Company: 51 908 €20192020 Company: 29 163 €2021 Company: 9 025 €20212022 Company: 4 581 €2023 Company: 4 837 €20232024 Company: 7 572 €2025 Company: 9 556 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 3 · above 40% of the industry
012342016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 1 Industry median: 420182019 Company: 2 Industry median: 420192020 Company: 3 Industry median: 420202021 Company: 4 Industry median: 320212022 Company: 4 Industry median: 320222023 Company: 4 Industry median: 320232024 Company: 2 Industry median: 320242025 Company: 2 Industry median: 32025012342018 Company: 1 Industry median: 42019 Company: 2 Industry median: 420192020 Company: 3 Industry median: 42021 Company: 4 Industry median: 320212022 Company: 4 Industry median: 32023 Company: 4 Industry median: 320232024 Company: 2 Industry median: 32025 Company: 2 Industry median: 32025
  • Company
  • Industry median

Industry: Manufacture of food products (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 140 058 1 984 36 331 153 094 9 556 2
2024 147 398 2 735 34 483 166 648 7 572 2
2023 150 030 256 45 859 128 897 4 837 4
2022 107 630 -4 444 37 059 131 054 4 581 4
2021 119 833 -20 138 33 653 130 555 9 025 4
2020 99 631 -22 745 27 809 129 737 29 163 3
2019 112 146 22 300 17 834 101 907 51 908 2
2018 — — — — — 1
2017 — — — — — 0
2016 — — — — — 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
1.4 %
Net profit / revenue
Return on equity (ROE)
20.8 %
Net profit / equity
Return on assets (ROA)
1.3 %
Net profit / assets
Equity ratio
6.2 %
Equity / assets
Debt ratio
93.8 %
Liabilities / assets
Current ratio
0.45
Current assets / current liabilities
Revenue per employee
70 029 €
Revenue / average full-time employees
Labour cost per employee per month
1 514 €
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 25 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 28 Dec 2020 Company’s own e-Äriregister

Board

  • Jaak Arm
    Board member · since 3 Sep 2015
  • Lagle Arm
    Board member · since 3 Sep 2015

Right of representation

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

Owners

  • Lagle Arm
    Natural person · 1 250 €
  • Jaak Arm
    Natural person · 1 250 €

Beneficial owners

  • Jaak Arm
    Direct ownership · since 27 Dec 2024
  • Lagle Arm
    Direct ownership · since 27 Dec 2024

Founders and other persons

  • Jaak Arm
    Founder · 1 250 € · 2 Sep 2015
  • Lagle Arm
    Founder · 1 250 € · 2 Sep 2015
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 10131Production of meat and poultry meat products Main
  • 56211Event catering activities
Rulings
Number, date Title Deadline State Document
Ä 50014268 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50014268 / 4
30 Jun 2021
Amendment entry In force
30 Jun 2021
PDF
Ä 50014268 / 3
20 Jan 2018
Amendment entry In force
20 Jan 2018
PDF
Ä 50014268 / 2
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50014268
3 Sep 2015
First entry In force
3 Sep 2015
PDF

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