Gramina Stud OÜ

Active Registry code 12935440 OÜ Külitse alevik Registered 26 Oct 2015
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Gramina Stud OÜ is a OÜ based in Külitse alevik, registry code 12935440, status: active. Main activity: Other sports activities n.e.c.. According to EMTA, turnover for Q3 2026 was €79 907 with 4 employees.

Turnover
79 907 €
↓ 3.3% vs Q2 2026
State taxes
11 031 €
↑ 72.0% vs Q2 2026
Labour taxes
5 271 €
↓ 6.4% vs Q2 2026
Employees
4
+1 vs Q2 2026

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

Position in the industry Sports activities and amusement and recreation activities · EMTAK 93

  • Turnover · Q3 2026 79 907 €
    industry median 13 701 € · companies in the industry: 1 404
  • Labour taxes per employee 1 318 €
    industry median 1 179 € · companies in the industry: 1 807
  • Revenue · 2025 146 680 €
    industry median 0 € · companies in the industry: 8 615
  • Net profit margin · 2025 -4.2 %
    industry median 3.2 % · companies in the industry: 5 951

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 79 907 € · −3.3% vs Q2 2026 · industry median 13 701 € · above 85% of the industry
050100150200250Q4 2023 Company: 58 714 € Industry median: 12 091 €Q4·23Q1 2024 Company: 55 278 € Industry median: 11 936 €Q2 2024 Company: 58 795 € Industry median: 12 398 €Q2·24Q3 2024 Company: 52 552 € Industry median: 13 742 €Q4 2024 Company: 54 912 € Industry median: 11 913 €Q4·24Q1 2025 Company: 60 178 € Industry median: 12 525 €Q2 2025 Company: 44 013 € Industry median: 12 683 €Q2·25Q3 2025 Company: 30 445 € Industry median: 14 227 €Q4 2025 Company: 31 305 € Industry median: 11 875 €Q4·25Q1 2026 Company: 202 071 € Industry median: 12 067 €Q2 2026 Company: 82 646 € Industry median: 12 735 €Q2·26Q3 2026 Company: 79 907 € Industry median: 13 701 €Q3·26050100150200250Q4 2024 Company: 54 912 € Industry median: 11 913 €Q1 2025 Company: 60 178 € Industry median: 12 525 €Q1·25Q2 2025 Company: 44 013 € Industry median: 12 683 €Q3 2025 Company: 30 445 € Industry median: 14 227 €Q3·25Q4 2025 Company: 31 305 € Industry median: 11 875 €Q1 2026 Company: 202 071 € Industry median: 12 067 €Q1·26Q2 2026 Company: 82 646 € Industry median: 12 735 €Q3 2026 Company: 79 907 € Industry median: 13 701 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 1 318 € · −29.8% vs Q2 2026 · industry median 1 179 € · above 58% of the industry
01 0002 0003 000Q4 2023 Company: 2 655 € Industry median: 945 €Q4·23Q1 2024 Company: 1 781 € Industry median: 963 €Q2 2024 Company: 1 464 € Industry median: 1 008 €Q2·24Q3 2024 Company: 1 226 € Industry median: 1 003 €Q4 2024 Company: 986 € Industry median: 1 006 €Q4·24Q1 2025 Company: 1 075 € Industry median: 1 067 €Q2 2025 Company: 1 816 € Industry median: 1 126 €Q2·25Q3 2025 Company: 2 062 € Industry median: 1 126 €Q4 2025 Company: 1 885 € Industry median: 1 126 €Q4·25Q1 2026 Company: 1 926 € Industry median: 1 110 €Q2 2026 Company: 1 878 € Industry median: 1 123 €Q2·26Q3 2026 Company: 1 318 € Industry median: 1 179 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 986 € Industry median: 1 006 €Q1 2025 Company: 1 075 € Industry median: 1 067 €Q1·25Q2 2025 Company: 1 816 € Industry median: 1 126 €Q3 2025 Company: 2 062 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 885 € Industry median: 1 126 €Q1 2026 Company: 1 926 € Industry median: 1 110 €Q1·26Q2 2026 Company: 1 878 € Industry median: 1 123 €Q3 2026 Company: 1 318 € Industry median: 1 179 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 4 · +33.3% vs Q2 2026
02468Q4 2023 Company: 2Q4·23Q1 2024 Company: 4Q2 2024 Company: 4Q2·24Q3 2024 Company: 5Q4 2024 Company: 6Q4·24Q1 2025 Company: 7Q2 2025 Company: 3Q2·25Q3 2025 Company: 3Q4 2025 Company: 3Q4·25Q1 2026 Company: 3Q2 2026 Company: 3Q2·26Q3 2026 Company: 4Q3·2602468Q4 2024 Company: 6Q1 2025 Company: 7Q1·25Q2 2025 Company: 3Q3 2025 Company: 3Q3·25Q4 2025 Company: 3Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 4Q3·26
State taxes, € Q3 2026: 11 031 € · +72.0% vs Q2 2026
05 00010 00015 000Q4 2023 Company: 8 503 €Q4·23Q1 2024 Company: 12 761 €Q2 2024 Company: 11 345 €Q2·24Q3 2024 Company: 10 598 €Q4 2024 Company: 12 163 €Q4·24Q1 2025 Company: 11 572 €Q2 2025 Company: 9 163 €Q2·25Q3 2025 Company: 9 634 €Q4 2025 Company: 7 909 €Q4·25Q1 2026 Company: 7 967 €Q2 2026 Company: 6 414 €Q2·26Q3 2026 Company: 11 031 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 12 163 €Q1 2025 Company: 11 572 €Q1·25Q2 2025 Company: 9 163 €Q3 2025 Company: 9 634 €Q3·25Q4 2025 Company: 7 909 €Q1 2026 Company: 7 967 €Q1·26Q2 2026 Company: 6 414 €Q3 2026 Company: 11 031 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 79 907 11 031 5 271 4
Q2 2026 82 646 6 414 5 633 3
Q1 2026 202 071 7 967 5 779 3
Q4 2025 31 305 7 909 5 656 3
Q3 2025 30 445 9 634 6 187 3
Q2 2025 44 013 9 163 5 449 3
Q1 2025 60 178 11 572 7 524 7
Q4 2024 54 912 12 163 5 914 6
Q3 2024 52 552 10 598 6 131 5
Q2 2024 58 795 11 345 5 857 4
Q1 2024 55 278 12 761 7 125 4
Q4 2023 58 714 8 503 5 310 2
Q3 2023 31 562 5 769 4 298 3
Q2 2023 73 125 10 998 4 144 3
Q1 2023 46 675 6 744 3 143 3
Q4 2022 39 602 5 780 2 548 3
Q3 2022 38 134 7 632 3 553 3
Q2 2022 27 468 2 386 1 189 3
Q1 2022 17 949 3 877 2 566 2
Labour taxes per employee per month
439 €
Turnover per employee in the quarter
19 977 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 146 680 € · −25.5% vs 2024 · industry median 0 € · above 98% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 0 €20192020 Company: 14 434 € Industry median: 0 €20202021 Company: 76 235 € Industry median: 0 €20212022 Company: 109 371 € Industry median: 0 €20222023 Company: 173 519 € Industry median: 0 €20232024 Company: 196 917 € Industry median: 0 €20242025 Company: 146 680 € Industry median: 0 €20250501001502002018 Company: — Industry median: —2019 Company: — Industry median: 0 €20192020 Company: 14 434 € Industry median: 0 €2021 Company: 76 235 € Industry median: 0 €20212022 Company: 109 371 € Industry median: 0 €2023 Company: 173 519 € Industry median: 0 €20232024 Company: 196 917 € Industry median: 0 €2025 Company: 146 680 € Industry median: 0 €2025
  • Company
  • Industry median

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

Net profit, € 2025: -6 105 € · +44.0% vs 2024 · industry median 10 € · above 8% of the industry
-20 000-10 000010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0 € Industry median: 63 €20192020 Company: 2 578 € Industry median: 28 €20202021 Company: 5 283 € Industry median: 24 €20212022 Company: -5 117 € Industry median: 0 €20222023 Company: 23 892 € Industry median: 5 €20232024 Company: -10 902 € Industry median: 33 €20242025 Company: -6 105 € Industry median: 10 €2025-20 000-10 000010 00020 00030 0002018 Company: — Industry median: —2019 Company: 0 € Industry median: 63 €20192020 Company: 2 578 € Industry median: 28 €2021 Company: 5 283 € Industry median: 24 €20212022 Company: -5 117 € Industry median: 0 €2023 Company: 23 892 € Industry median: 5 €20232024 Company: -10 902 € Industry median: 33 €2025 Company: -6 105 € Industry median: 10 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: -4.2 % · +1.4 pp vs the year before · industry median 3.2 % · above 27% of the industry
-10-5051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 4.1 %20192020 Company: 17.9 % Industry median: 5.6 %20202021 Company: 6.9 % Industry median: 5.0 %20212022 Company: -4.7 % Industry median: 2.8 %20222023 Company: 13.8 % Industry median: 2.8 %20232024 Company: -5.5 % Industry median: 3.6 %20242025 Company: -4.2 % Industry median: 3.2 %2025-10-5051015202018 Company: — Industry median: —2019 Company: — Industry median: 4.1 %20192020 Company: 17.9 % Industry median: 5.6 %2021 Company: 6.9 % Industry median: 5.0 %20212022 Company: -4.7 % Industry median: 2.8 %2023 Company: 13.8 % Industry median: 2.8 %20232024 Company: -5.5 % Industry median: 3.6 %2025 Company: -4.2 % Industry median: 3.2 %2025
  • Company
  • Industry median

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

Assets, € 2025: 52 323 € · +16.4% vs 2024
020 00040 00060 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 0 €20192020 Company: 3 167 €20202021 Company: 10 684 €20212022 Company: 8 559 €20222023 Company: 58 718 €20232024 Company: 44 961 €20242025 Company: 52 323 €2025020 00040 00060 0002018 Company: —2019 Company: 0 €20192020 Company: 3 167 €2021 Company: 10 684 €20212022 Company: 8 559 €2023 Company: 58 718 €20232024 Company: 44 961 €2025 Company: 52 323 €2025
Equity, € 2025: 9 629 € · −38.8% vs 2024
010 00020 00030 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 0 €20192020 Company: 2 578 €20202021 Company: 7 861 €20212022 Company: 2 744 €20222023 Company: 26 636 €20232024 Company: 15 734 €20242025 Company: 9 629 €2025010 00020 00030 0002018 Company: —2019 Company: 0 €20192020 Company: 2 578 €2021 Company: 7 861 €20212022 Company: 2 744 €2023 Company: 26 636 €20232024 Company: 15 734 €2025 Company: 9 629 €2025
Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
01232016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 3 Industry median: 120222023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 120242025 Company: 3 Industry median: 1202501232018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 3 Industry median: 12023 Company: 3 Industry median: 120232024 Company: 3 Industry median: 12025 Company: 3 Industry median: 12025
  • Company
  • Industry median

Industry: Sports activities and amusement and recreation 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 146 680 -6 105 63 697 52 323 9 629 3
2024 196 917 -10 902 69 590 44 961 15 734 3
2023 173 519 23 892 60 713 58 718 26 636 3
2022 109 371 -5 117 29 955 8 559 2 744 3
2021 76 235 5 283 18 155 10 684 7 861 2
2020 14 434 2 578 6 074 3 167 2 578 1
2019 — 0 0 0 0 0
2018 — — — — — 0
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
-4.2 %
Net profit / revenue
Return on equity (ROE)
-63.4 %
Net profit / equity
Return on assets (ROA)
-11.7 %
Net profit / assets
Equity ratio
18.4 %
Equity / assets
Debt ratio
81.6 %
Liabilities / assets
Current ratio
0.51
Current assets / current liabilities
Revenue per employee
48 893 €
Revenue / average full-time employees
Labour cost per employee per month
1 769 €
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 20 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 11 Jul 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Apr 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 23 Feb 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 Jun 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 23 May 2022 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

No beneficial owners listed.

Founders and other persons

  • Jaana Luha
    Founder · 2 500 € · 21 Oct 2015
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 93199Other sports activities n.e.c. Main
Rulings
Number, date Title Deadline State Document
Ä 50017366 / 8
10 Mar 2025
Entry refused: deficiencies not eliminated In force
26 Mar 2025
PDF
Ä 50017366 / M5
5 Feb 2025
Ruling to eliminate deficiencies 26 Feb 2025 In force
8 Mar 2025
PDF
Ä 50017366 / 7
5 Sep 2023
Amendment entry In force
5 Sep 2023
PDF
Ä 50017366 / 6
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50017366 / M4
17 May 2022
Warning of a fine: annual report not filed 16 Jun 2022 Deficiencies eliminated
21 Jun 2022
PDF
Ä 50017366 / 5
5 Mar 2020
Amendment entry In force
5 Mar 2020
PDF
Ä 50017366 / M3
12 Oct 2018
Warning of deletion published in Ametlikud Teadaanded In force
12 Oct 2018
PDF
Ä 50017366 / M2
9 Apr 2018
Warning of deletion from the register: annual report not filed 9 Oct 2018 Deficiencies eliminated
16 Oct 2018
PDF
Ä 50017366 / 4
13 Feb 2018
Amendment entry In force
13 Feb 2018
PDF
Ä 50017366 / 3
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50017366 / 2
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50017366
26 Oct 2015
First entry In force
26 Oct 2015
PDF
Ä 50017366 / M1
21 Oct 2015
Ruling to eliminate deficiencies 5 Nov 2015 Deficiencies eliminated
26 Oct 2015
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data