Second Round OÜ

Active Registry code 14529684 OÜ Lemmatsi küla Registered 20 Jul 2018
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Second Round OÜ is a OÜ based in Lemmatsi küla, registry code 14529684, status: active. Main activity: Retail sale of second-hand goods. Its annual report for 2024 shows revenue of €24 174 193 and 7 employees.

Turnover
—
State taxes
45 748 €
↑ 279.7% vs Q2 2026
Labour taxes
0 €
↓ 100.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

  • Labour taxes per employee 0 €
    industry median 1 201 € · companies in the industry: 4 661
  • Revenue · 2024 24.2 mn €
    industry median 18 820 € · companies in the industry: 14 007
  • Net profit margin · 2024 0.4 %
    industry median 1.5 % · companies in the industry: 10 034

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q2 2026: 83 € · −100.0% vs Q1 2026 · industry median 23 916 € · above 2% of the industry
02505007501 0001 250Q4 2023 Company: 1 045 634 € Industry median: 26 822 €Q4·23Q1 2024 Company: 448 365 € Industry median: 23 244 €Q2 2024 Company: 351 264 € Industry median: 26 102 €Q2·24Q3 2024 Company: 409 566 € Industry median: 24 853 €Q4 2024 Company: 279 572 € Industry median: 25 243 €Q4·24Q1 2025 Company: 318 806 € Industry median: 21 554 €Q2 2025 Company: 801 619 € Industry median: 24 410 €Q2·25Q3 2025 Company: 444 592 € Industry median: 24 386 €Q4 2025 Company: 318 162 € Industry median: 23 526 €Q4·25Q1 2026 Company: 226 290 € Industry median: 20 241 €Q2 2026 Company: 83 € Industry median: 23 916 €Q2·26Q3 2026 Company: — Industry median: 23 652 €Q3·2602004006008001 000Q4 2024 Company: 279 572 € Industry median: 25 243 €Q1 2025 Company: 318 806 € Industry median: 21 554 €Q1·25Q2 2025 Company: 801 619 € Industry median: 24 410 €Q3 2025 Company: 444 592 € Industry median: 24 386 €Q3·25Q4 2025 Company: 318 162 € Industry median: 23 526 €Q1 2026 Company: 226 290 € Industry median: 20 241 €Q1·26Q2 2026 Company: 83 € Industry median: 23 916 €Q3 2026 Company: — Industry median: 23 652 €Q3·26
  • Company
  • Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 1 201 € · above 2% of the industry
02 0004 0006 0008 000Q4 2023 Company: 3 319 € Industry median: 971 €Q4·23Q1 2024 Company: 4 754 € Industry median: 1 002 €Q2 2024 Company: 1 532 € Industry median: 1 009 €Q2·24Q3 2024 Company: 1 709 € Industry median: 1 048 €Q4 2024 Company: 2 571 € Industry median: 1 053 €Q4·24Q1 2025 Company: 3 865 € Industry median: 1 099 €Q2 2025 Company: 3 095 € Industry median: 1 126 €Q2·25Q3 2025 Company: 3 120 € Industry median: 1 155 €Q4 2025 Company: 3 589 € Industry median: 1 150 €Q4·25Q1 2026 Company: 7 451 € Industry median: 1 115 €Q2 2026 Company: 931 € Industry median: 1 131 €Q2·26Q3 2026 Company: 0 € Industry median: 1 201 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 2 571 € Industry median: 1 053 €Q1 2025 Company: 3 865 € Industry median: 1 099 €Q1·25Q2 2025 Company: 3 095 € Industry median: 1 126 €Q3 2025 Company: 3 120 € Industry median: 1 155 €Q3·25Q4 2025 Company: 3 589 € Industry median: 1 150 €Q1 2026 Company: 7 451 € Industry median: 1 115 €Q1·26Q2 2026 Company: 931 € Industry median: 1 131 €Q3 2026 Company: 0 € Industry median: 1 201 €Q3·26
  • Company
  • Industry median

Industry: Retail trade (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
02468Q4 2023 Company: 7Q4·23Q1 2024 Company: 6Q2 2024 Company: 7Q2·24Q3 2024 Company: 8Q4 2024 Company: 8Q4·24Q1 2025 Company: 6Q2 2025 Company: 6Q2·25Q3 2025 Company: 6Q4 2025 Company: 6Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·2602468Q4 2024 Company: 8Q1 2025 Company: 6Q1·25Q2 2025 Company: 6Q3 2025 Company: 6Q3·25Q4 2025 Company: 6Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € thousand Q3 2026: 45 748 € · +279.7% vs Q2 2026
0100200300400Q4 2023 Company: 116 943 €Q4·23Q1 2024 Company: 87 485 €Q2 2024 Company: 378 626 €Q2·24Q3 2024 Company: 258 452 €Q4 2024 Company: 252 163 €Q4·24Q1 2025 Company: 250 897 €Q2 2025 Company: 101 361 €Q2·25Q3 2025 Company: 255 086 €Q4 2025 Company: 233 920 €Q4·25Q1 2026 Company: 6 876 €Q2 2026 Company: 12 047 €Q2·26Q3 2026 Company: 45 748 €Q3·260100200300Q4 2024 Company: 252 163 €Q1 2025 Company: 250 897 €Q1·25Q2 2025 Company: 101 361 €Q3 2025 Company: 255 086 €Q3·25Q4 2025 Company: 233 920 €Q1 2026 Company: 6 876 €Q1·26Q2 2026 Company: 12 047 €Q3 2026 Company: 45 748 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 45 748 — 1
Q2 2026 83 12 047 931 1
Q1 2026 226 290 6 876 7 451 1
Q4 2025 318 162 233 920 21 532 6
Q3 2025 444 592 255 086 18 721 6
Q2 2025 801 619 101 361 18 571 6
Q1 2025 318 806 250 897 23 187 6
Q4 2024 279 572 252 163 20 570 8
Q3 2024 409 566 258 452 13 668 8
Q2 2024 351 264 378 626 10 726 7
Q1 2024 448 365 87 485 28 523 6
Q4 2023 1 045 634 116 943 23 230 7
Q3 2023 1 564 766 130 978 23 230 6
Q2 2023 6 607 449 97 175 19 412 7
Q1 2023 6 125 957 224 319 19 149 7
Q4 2022 14 621 381 239 890 19 958 8
Q3 2022 16 376 068 115 103 18 827 8
Q2 2022 26 837 928 231 449 27 170 8
Q1 2022 6 324 186 202 101 7 958 8
Labour taxes per employee per month
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2019 – 2024
Revenue, € thousand 2024: 24 174 193 € · −32.8% vs 2023 · industry median 18 820 € · above 98% of the industry
020 00040 00060 00080 0002019 Company: 4 790 193 € Industry median: 24 977 €20192020 Company: 970 009 € Industry median: 21 369 €20202021 Company: 67 706 091 € Industry median: 23 324 €20212022 Company: 55 954 638 € Industry median: 22 812 €20222023 Company: 35 949 775 € Industry median: 20 203 €20232024 Company: 24 174 193 € Industry median: 18 820 €2024020 00040 00060 00080 0002019 Company: 4 790 193 € Industry median: 24 977 €2020 Company: 970 009 € Industry median: 21 369 €20202021 Company: 67 706 091 € Industry median: 23 324 €2022 Company: 55 954 638 € Industry median: 22 812 €20222023 Company: 35 949 775 € Industry median: 20 203 €2024 Company: 24 174 193 € Industry median: 18 820 €2024
  • Company
  • Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2024: 95 107 € · −64.6% vs 2023 · industry median 0 € · above 98% of the industry
-3 000-2 000-1 00001 0002019 Company: 67 531 € Industry median: 246 €20192020 Company: 860 917 € Industry median: 98 €20202021 Company: 637 826 € Industry median: 244 €20212022 Company: -2 825 020 € Industry median: 95 €20222023 Company: 268 518 € Industry median: 20 €20232024 Company: 95 107 € Industry median: 0 €2024-3 000-2 000-1 00001 0002019 Company: 67 531 € Industry median: 246 €2020 Company: 860 917 € Industry median: 98 €20202021 Company: 637 826 € Industry median: 244 €2022 Company: -2 825 020 € Industry median: 95 €20222023 Company: 268 518 € Industry median: 20 €2024 Company: 95 107 € Industry median: 0 €2024
  • 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, % 2024: 0.4 % · −0.4 pp vs the year before · industry median 1.5 % · above 41% of the industry
-200204060801002019 Company: 1.4 % Industry median: 2.6 %20192020 Company: 88.8 % Industry median: 2.7 %20202021 Company: 0.9 % Industry median: 3.3 %20212022 Company: -5.0 % Industry median: 2.8 %20222023 Company: 0.7 % Industry median: 2.2 %20232024 Company: 0.4 % Industry median: 1.5 %2024-200204060801002019 Company: 1.4 % Industry median: 2.6 %2020 Company: 88.8 % Industry median: 2.7 %20202021 Company: 0.9 % Industry median: 3.3 %2022 Company: -5.0 % Industry median: 2.8 %20222023 Company: 0.7 % Industry median: 2.2 %2024 Company: 0.4 % Industry median: 1.5 %2024
  • Company
  • Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2024: 2 157 026 € · −24.7% vs 2023
01 0002 0003 0004 0002019 Company: 329 693 €20192020 Company: 1 405 153 €20202021 Company: 2 241 966 €20212022 Company: 3 262 319 €20222023 Company: 2 866 315 €20232024 Company: 2 157 026 €202401 0002 0003 0004 0002019 Company: 329 693 €2020 Company: 1 405 153 €20202021 Company: 2 241 966 €2022 Company: 3 262 319 €20222023 Company: 2 866 315 €2024 Company: 2 157 026 €2024
Equity, € thousand 2024: -1 406 764 € · +6.3% vs 2023
-2 000-1 00001 0002 0002019 Company: 67 531 €20192020 Company: 863 417 €20202021 Company: 1 453 150 €20212022 Company: -1 770 390 €20222023 Company: -1 501 871 €20232024 Company: -1 406 764 €2024-2 000-1 00001 0002 0002019 Company: 67 531 €2020 Company: 863 417 €20202021 Company: 1 453 150 €2022 Company: -1 770 390 €20222023 Company: -1 501 871 €2024 Company: -1 406 764 €2024
Employees 2024: 7 · −12.5% vs 2023 · industry median 2 · above 87% of the industry
024682019 Company: 1 Industry median: 220192020 Company: 2 Industry median: 220202021 Company: 3 Industry median: 220212022 Company: 7 Industry median: 220222023 Company: 8 Industry median: 220232024 Company: 7 Industry median: 22024024682019 Company: 1 Industry median: 22020 Company: 2 Industry median: 220202021 Company: 3 Industry median: 22022 Company: 7 Industry median: 220222023 Company: 8 Industry median: 22024 Company: 7 Industry median: 22024
  • 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
2024 24 174 193 95 107 192 535 2 157 026 -1 406 764 7
2023 35 949 775 268 518 213 306 2 866 315 -1 501 871 8
2022 55 954 638 -2 825 020 174 555 3 262 319 -1 770 390 7
2021 67 706 091 637 826 73 779 2 241 966 1 453 150 3
2020 970 009 860 917 12 487 1 405 153 863 417 2
2019 4 790 193 67 531 7 996 329 693 67 531 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 2024

Net profit margin
0.4 %
Net profit / revenue
Return on assets (ROA)
4.4 %
Net profit / assets
Equity ratio
-65.2 %
Equity / assets
Debt ratio
165.2 %
Liabilities / assets
Current ratio
0.58
Current assets / current liabilities
Revenue per employee
3 453 456 €
Revenue / average full-time employees
Labour cost per employee per month
2 292 €
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 11 Nov 2025 Company’s own · audited e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Oct 2025 Company’s own · audited e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Sep 2024 Company’s own · audited e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 1 Feb 2024 Company’s own · audited e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 29 Jun 2021 Company’s own e-Äriregister
2019 20 Jul 2018 – 31 Dec 2019 3 Apr 2020 Company’s own e-Äriregister

Commercial pledges

No. Amount Pledgee Period
1 500 000 € Heraberg Vara OÜ 26 Jan 2026 – in force

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 4779Retail sale of second-hand goods Main
Rulings
Number, date Title Deadline State Document
K 50098598 / 6
26 Jan 2026
Commercial pledge entered In force
26 Jan 2026
PDF
Ä 50098598 / M6
20 Nov 2025
Warning of compulsory dissolution: insufficient net assets 20 May 2026 In force
20 Nov 2025
PDF
Ä 50098598 / M5
5 Nov 2024
Warning of a fine: annual report not filed In force
5 Nov 2024
PDF
Ä 50098598 / M4
29 Jul 2024
Repeated fine for not filing the report 13 Aug 2024 In force
14 Aug 2024
PDF
Ä 50098598 / M3
3 Apr 2024
Fine for not filing the report 18 Apr 2024 In force
19 Apr 2024
PDF
Ä 50098598 / M2
11 Dec 2023
Warning of a fine: annual report not filed 10 Jan 2024 In force
11 Dec 2023
PDF
Ä 50098598 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50098598 / 4
2 Oct 2020
Amendment entry In force
2 Oct 2020
PDF
Ä 50098598 / 3
20 May 2019
Amendment entry In force
20 May 2019
PDF
Ä 50098598 / M1
17 May 2019
Ruling to eliminate deficiencies 27 May 2019 Deficiencies eliminated
17 May 2019
PDF
Ä 50098598 / 2
8 Apr 2019
Amendment under Commercial Code § 525 (2) In force
8 Apr 2019
PDF
Ä 50098598
20 Jul 2018
First entry In force
20 Jul 2018
PDF

Sources: e-Äriregister and EMTA. Data updated 27 Oct 2026. Open at the source ↗ · Report an error in the data