L4M Consulting OÜ

Active Registry code 14908097 OÜ Üksnurme küla Registered 10 Feb 2020
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L4M Consulting OÜ is a OÜ based in Üksnurme küla, registry code 14908097, status: active. Main activity: Research and experimental development on natural sciences and engineering. According to EMTA, turnover for Q3 2026 was €19 630 with 1 employees.

Turnover
19 630 €
↓ 60.9% vs Q2 2026
State taxes
5 937 €
↑ 0.0% vs Q2 2026
Labour taxes
6 945 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Scientific research and development · EMTAK 72

  • Turnover · Q3 2026 19 630 €
    industry median 14 442 € · companies in the industry: 318
  • Labour taxes per employee 6 945 €
    industry median 2 218 € · companies in the industry: 234
  • Revenue · 2025 53 302 €
    industry median 0 € · companies in the industry: 1 073
  • Net profit margin · 2025 0.6 %
    industry median 13.5 % · companies in the industry: 597

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 19 630 € · −60.9% vs Q2 2026 · industry median 14 442 € · above 59% of the industry
020 00040 00060 00080 000Q4 2023 Company: 62 693 € Industry median: 15 375 €Q4·23Q1 2024 Company: 38 808 € Industry median: 14 938 €Q2 2024 Company: 39 066 € Industry median: 14 999 €Q2·24Q3 2024 Company: 40 447 € Industry median: 11 985 €Q4 2024 Company: 39 582 € Industry median: 16 752 €Q4·24Q1 2025 Company: 41 582 € Industry median: 15 203 €Q2 2025 Company: 26 914 € Industry median: 14 420 €Q2·25Q3 2025 Company: 0 € Industry median: 13 763 €Q4 2025 Company: 0 € Industry median: 13 976 €Q4·25Q1 2026 Company: 566 € Industry median: 14 268 €Q2 2026 Company: 50 242 € Industry median: 14 545 €Q2·26Q3 2026 Company: 19 630 € Industry median: 14 442 €Q3·26020 00040 00060 000Q4 2024 Company: 39 582 € Industry median: 16 752 €Q1 2025 Company: 41 582 € Industry median: 15 203 €Q1·25Q2 2025 Company: 26 914 € Industry median: 14 420 €Q3 2025 Company: 0 € Industry median: 13 763 €Q3·25Q4 2025 Company: 0 € Industry median: 13 976 €Q1 2026 Company: 566 € Industry median: 14 268 €Q1·26Q2 2026 Company: 50 242 € Industry median: 14 545 €Q3 2026 Company: 19 630 € Industry median: 14 442 €Q3·26
  • Company
  • Industry median

Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 6 945 € · +0.0% vs Q2 2026 · industry median 2 218 € · above 89% of the industry
05 00010 00015 00020 000Q4 2023 Company: 10 289 € Industry median: 1 866 €Q4·23Q1 2024 Company: 19 303 € Industry median: 2 040 €Q2 2024 Company: 9 987 € Industry median: 2 008 €Q2·24Q3 2024 Company: 10 202 € Industry median: 1 961 €Q4 2024 Company: 10 202 € Industry median: 1 673 €Q4·24Q1 2025 Company: 10 808 € Industry median: 1 781 €Q2 2025 Company: — Industry median: 1 781 €Q2·25Q3 2025 Company: — Industry median: 2 044 €Q4 2025 Company: — Industry median: 2 069 €Q4·25Q1 2026 Company: 3 337 € Industry median: 2 039 €Q2 2026 Company: 6 945 € Industry median: 1 893 €Q2·26Q3 2026 Company: 6 945 € Industry median: 2 218 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 10 202 € Industry median: 1 673 €Q1 2025 Company: 10 808 € Industry median: 1 781 €Q1·25Q2 2025 Company: — Industry median: 1 781 €Q3 2025 Company: — Industry median: 2 044 €Q3·25Q4 2025 Company: — Industry median: 2 069 €Q1 2026 Company: 3 337 € Industry median: 2 039 €Q1·26Q2 2026 Company: 6 945 € Industry median: 1 893 €Q3 2026 Company: 6 945 € Industry median: 2 218 €Q3·26
  • Company
  • Industry median

Industry: Scientific research and development (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
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 5 937 € · +0.0% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 9 497 €Q4·23Q1 2024 Company: 17 805 €Q2 2024 Company: 9 195 €Q2·24Q3 2024 Company: 9 410 €Q4 2024 Company: 9 410 €Q4·24Q1 2025 Company: 19 536 €Q2 2025 Company: 9 613 €Q2·25Q3 2025 Company: 133 €Q4 2025 Company: 267 €Q4·25Q1 2026 Company: 2 841 €Q2 2026 Company: 5 937 €Q2·26Q3 2026 Company: 5 937 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 9 410 €Q1 2025 Company: 19 536 €Q1·25Q2 2025 Company: 9 613 €Q3 2025 Company: 133 €Q3·25Q4 2025 Company: 267 €Q1 2026 Company: 2 841 €Q1·26Q2 2026 Company: 5 937 €Q3 2026 Company: 5 937 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 19 630 5 937 6 945 1
Q2 2026 50 242 5 937 6 945 1
Q1 2026 566 2 841 3 337 1
Q4 2025 — 267 309 —
Q3 2025 — 133 154 —
Q2 2025 26 914 9 613 10 988 —
Q1 2025 41 582 19 536 10 808 1
Q4 2024 39 582 9 410 10 202 1
Q3 2024 40 447 9 410 10 202 1
Q2 2024 39 066 9 195 9 987 1
Q1 2024 38 808 17 805 19 303 1
Q4 2023 62 693 9 497 10 289 1
Q3 2023 31 836 6 425 6 931 1
Q2 2023 31 759 9 410 10 202 1
Q1 2023 31 212 9 410 10 202 1
Q4 2022 31 227 9 412 10 202 1
Q3 2022 31 255 17 227 16 811 1
Q2 2022 31 627 9 410 10 202 1
Q1 2022 31 088 6 274 6 802 1
Labour taxes per employee per month
2 315 €
Turnover per employee in the quarter
19 630 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € thousand 2025: 53 302 € · −66.5% vs 2024 · industry median 0 € · above 87% of the industry
0501001502002020 Company: 90 000 € Industry median: 150 €20202021 Company: 124 983 € Industry median: 0 €20212022 Company: 124 983 € Industry median: 103 €20222023 Company: 159 928 € Industry median: 76 €20232024 Company: 159 269 € Industry median: 0 €20242025 Company: 53 302 € Industry median: 0 €20250501001502002020 Company: 90 000 € Industry median: 150 €2021 Company: 124 983 € Industry median: 0 €20212022 Company: 124 983 € Industry median: 103 €2023 Company: 159 928 € Industry median: 76 €20232024 Company: 159 269 € Industry median: 0 €2025 Company: 53 302 € Industry median: 0 €2025
  • Company
  • Industry median

Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 344 € · −99.1% vs 2024 · industry median 0 € · above 61% of the industry
-10 000010 00020 00030 00040 00050 0002020 Company: 2 001 € Industry median: 28 €20202021 Company: 12 751 € Industry median: 1 €20212022 Company: -7 116 € Industry median: 0 €20222023 Company: 42 820 € Industry median: 0 €20232024 Company: 38 051 € Industry median: 0 €20242025 Company: 344 € Industry median: 0 €2025-10 000010 00020 00030 00040 00050 0002020 Company: 2 001 € Industry median: 28 €2021 Company: 12 751 € Industry median: 1 €20212022 Company: -7 116 € Industry median: 0 €2023 Company: 42 820 € Industry median: 0 €20232024 Company: 38 051 € Industry median: 0 €2025 Company: 344 € Industry median: 0 €2025
  • Company
  • Industry median

Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.6 % · −23.2 pp vs the year before · industry median 13.5 % · above 32% of the industry
-1001020302020 Company: 2.2 % Industry median: 23.8 %20202021 Company: 10.2 % Industry median: 25.1 %20212022 Company: -5.7 % Industry median: 17.7 %20222023 Company: 26.8 % Industry median: 16.8 %20232024 Company: 23.9 % Industry median: 15.8 %20242025 Company: 0.6 % Industry median: 13.5 %2025-1001020302020 Company: 2.2 % Industry median: 23.8 %2021 Company: 10.2 % Industry median: 25.1 %20212022 Company: -5.7 % Industry median: 17.7 %2023 Company: 26.8 % Industry median: 16.8 %20232024 Company: 23.9 % Industry median: 15.8 %2025 Company: 0.6 % Industry median: 13.5 %2025
  • Company
  • Industry median

Industry: Scientific research and development (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 51 350 € · −20.3% vs 2024
020 00040 00060 00080 0002020 Company: 17 809 €20202021 Company: 28 840 €20212022 Company: 27 061 €20222023 Company: 65 302 €20232024 Company: 64 435 €20242025 Company: 51 350 €2025020 00040 00060 00080 0002020 Company: 17 809 €2021 Company: 28 840 €20212022 Company: 27 061 €2023 Company: 65 302 €20232024 Company: 64 435 €2025 Company: 51 350 €2025
Equity, € 2025: 51 350 € · +0.7% vs 2024
020 00040 00060 0002020 Company: 4 501 €20202021 Company: 17 252 €20212022 Company: 10 136 €20222023 Company: 52 955 €20232024 Company: 51 006 €20242025 Company: 51 350 €2025020 00040 00060 0002020 Company: 4 501 €2021 Company: 17 252 €20212022 Company: 10 136 €2023 Company: 52 955 €20232024 Company: 51 006 €2025 Company: 51 350 €2025
Employees 2025: 0 · −100.0% vs 2024 · industry median 1 · above 2% of the industry
0.00.51.01.52.02020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 0 Industry median: 120250.00.51.01.52.02020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 22023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Scientific research and development (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 53 302 344 41 096 51 350 51 350 0
2024 159 269 38 051 96 336 64 435 51 006 1
2023 159 928 42 820 96 336 65 302 52 955 1
2022 124 983 -7 116 109 439 27 061 10 136 1
2021 124 983 12 751 96 688 28 840 17 252 1
2020 90 000 2 001 82 105 17 809 4 501 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 2025

Net profit margin
0.6 %
Net profit / revenue
Return on equity (ROE)
0.7 %
Net profit / equity
Return on assets (ROA)
0.7 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 31 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 31 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 19 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 19 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 23 Jul 2022 Company’s own e-Äriregister
2020 10 Feb 2020 – 31 Dec 2020 30 Sep 2021 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

  • Inga Lips
    Direct ownership · since 10 Feb 2020
  • Urmas Lips
    Direct ownership · since 10 Feb 2020

Founders and other persons

  • INGA LIPS
    Founder · 1 250 € · 9 Feb 2020
  • URMAS LIPS
    Founder · 1 250 € · 9 Feb 2020

Activities (EMTAK)

  • 72101Research and experimental development on natural sciences and engineering Main
Rulings
Number, date Title Deadline State Document
Ä 50139477 / 3
10 Mar 2025
Amendment entry In force
10 Mar 2025
PDF
Ä 50139477 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50139477
10 Feb 2020
First entry In force
10 Feb 2020
PDF

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