DICTUMFACTUM OÜ

Active Registry code 14737738 OÜ Koppelmaa küla Registered 5 Jun 2019

DICTUMFACTUM OÜ is a OÜ based in Koppelmaa küla, registry code 14737738, status: active. Main activity: Visitor flats. According to EMTA, turnover for Q3 2026 was €107 940 with 7 employees.

Turnover

107 940 €

↑ 59.5% vs Q2 2026

State taxes

30 649 €

↑ 95.8% vs Q2 2026

Labour taxes

7 971 €

↑ 134.2% vs Q2 2026

Employees

+2 vs Q2 2026

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

Position in the industry Accommodation · EMTAK 55

Turnover · Q3 2026 107 940 €

above 83% of companies

industry median 14 443 € · companies in the industry: 1 209
Labour taxes per employee 1 139 €

above 44% of companies

industry median 1 201 € · companies in the industry: 655
Revenue · 2025 265 574 €

above 91% of companies

industry median 12 949 € · companies in the industry: 2 211
Net profit margin · 2025 -11.7 %

above 27% of companies

industry median 3.6 % · companies in the industry: 1 824

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 107 940 € · +59.5% vs Q2 2026 · industry median 14 443 € · above 83% of the industry

Company
Industry median

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

Labour taxes per employee, € Q3 2026: 1 139 € · +67.3% vs Q2 2026 · industry median 1 201 € · above 44% of the industry

Company
Industry median

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

Employees Q3 2026: 7 · +40.0% vs Q2 2026

State taxes, € Q3 2026: 30 649 € · +95.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	107 940	30 649	7 971	7
Q2 2026	67 690	15 654	3 404	5
Q1 2026	65 244	11 440	5 223	6
Q4 2025	55 010	8 159	6 073	4
Q3 2025	108 445	20 417	10 142	4
Q2 2025	45 273	12 486	6 022	6
Q1 2025	55 712	15 229	9 176	4
Q4 2024	66 548	15 552	8 512	7
Q3 2024	157 387	30 685	11 028	4
Q2 2024	78 658	20 561	10 259	11
Q1 2024	77 139	19 554	9 773	7
Q4 2023	49 261	12 559	5 658	6
Q3 2023	54 732	11 719	5 290	5
Q2 2023	11 309	10 210	8 917	5
Q1 2023	—	530	578	2
Q4 2022	—	980	1 051	2
Q3 2022	—	506	543	2
Q2 2022	—	337	362	1
Q1 2022	—	871	935	—

Labour taxes per employee per month

380 €

Turnover per employee in the quarter

15 420 €

Q3 2026 · calculated from EMTA data

Financials by year

2019 – 2025

Revenue, € thousand 2025: 265 574 € · −29.7% vs 2024 · industry median 12 949 € · above 91% of the industry

Company
Industry median

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

Net profit, € 2025: -30 955 € · −146.9% vs 2024 · industry median 94 € · above 6% of the industry

Company
Industry median

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

Net profit margin, % 2025: -11.7 % · −29.2 pp vs the year before · industry median 3.6 % · above 27% of the industry

Company
Industry median

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

Assets, € thousand 2025: 95 693 € · −23.9% vs 2024

Equity, € 2025: 70 815 € · −28.7% vs 2024

Employees 2025: 5 · −37.5% vs 2024 · industry median 1 · above 78% of the industry

Company
Industry median

Industry: Accommodation (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	265 574	-30 955	75 222	95 693	70 815	5
2024	377 522	66 050	118 245	125 700	99 270	8
2023	205 109	7 158	77 697	50 851	33 220	5
2022	104 775	10 882	9 988	27 130	26 062	2
2021	9 906	920	4 817	16 384	15 180	2
2020	38 268	5 843	0	14 280	14 280	0
2019	16 806	5 937	0	5 937	5 937	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

-11.7 %

Net profit / revenue

Return on equity (ROE)

-43.7 %

Net profit / equity

Return on assets (ROA)

-32.3 %

Net profit / assets

Equity ratio

74.0 %

Equity / assets

Debt ratio

26.0 %

Liabilities / assets

Current ratio

2.80

Current assets / current liabilities

Revenue per employee

53 115 €

Revenue / average full-time employees

Labour cost per employee per month

1 254 €

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	19 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	17 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	8 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	4 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	18 Jun 2021	Company’s own	e-Äriregister
2019	5 Jun 2019 – 31 Dec 2019	8 Mar 2020	Company’s own	e-Äriregister

Board

Stela Enachi
Board member · since 5 Jun 2019
Ruslan Lisnic
Board member · since 28 Nov 2023

Right of representation

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

Owners

Stela Enachi
Natural person · 2 500 €

100%

Beneficial owners

Stela Enachi
Direct ownership · since 6 Jun 2019

Founders and other persons

Stela Enachi
Founder · 2 500 € · 13 May 2019

Activities (EMTAK)

55204Visitor flats Main
81211General cleaning of buildings
96101Washing and cleaning of textile and fur products

Rulings 15

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50119518 / 10 7 May 2026	Entry refused: deficiencies not eliminated		In force 23 May 2026	PDF
Ä 50119518 / M5 10 Apr 2026	Ruling to eliminate deficiencies	1 May 2026	In force 5 May 2026	PDF
Ä 50119518 / 9 20 Jun 2025	Amendment entry		In force 20 Jun 2025	PDF
Ä 50119518 / 8 28 Nov 2023	Amendment entry		In force 28 Nov 2023	PDF
Ä 50119518 / M4 14 Nov 2023	Ruling to eliminate deficiencies	1 Dec 2023	Deficiencies eliminated 27 Nov 2023	PDF
Ä 50119518 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 50119518 / 6 5 Jul 2023	Amendment entry		In force 5 Jul 2023	PDF
Ä 50119518 / 5 3 May 2023	Amendment entry		In force 3 May 2023	PDF
Ä 50119518 / 4 19 Sep 2022	Amendment entry		In force 19 Sep 2022	PDF
Ä 50119518 / M3 7 Sep 2022	Ruling to eliminate deficiencies	7 Oct 2022	Deficiencies eliminated 19 Sep 2022	PDF
Ä 50119518 / 3 7 Sep 2022	Amendment entry		In force 7 Sep 2022	PDF
Ä 50119518 / M2 23 Aug 2022	Ruling to eliminate deficiencies	22 Sep 2022	Deficiencies eliminated 19 Sep 2022	PDF
Ä 50119518 / 2 3 Dec 2021	Amendment entry		In force 3 Dec 2021	PDF
Ä 50119518 5 Jun 2019	First entry		In force 5 Jun 2019	PDF
Ä 50119518 / M1 13 May 2019	Ruling to eliminate deficiencies	2 Jun 2019	Deficiencies eliminated 29 May 2019	PDF

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