Linora OÜ

Active Registry code 16234409 OÜ Kuressaare linn Registered 20 May 2021
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Linora OÜ is a OÜ based in Kuressaare linn, registry code 16234409, status: active. Main activity: Manufacture of other wearing apparel and accessories n.e.c.. Its annual report for 2025 shows revenue of €31 424 and 1 employees.

Turnover
—
State taxes
1 076 €
↓ 17.5% vs Q2 2026
Labour taxes
1 201 €
↓ 15.6% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Manufacture of wearing apparel · EMTAK 14

  • Labour taxes per employee 1 201 €
    industry median 1 059 € · companies in the industry: 312
  • Revenue · 2025 31 424 €
    industry median 6 431 € · companies in the industry: 830
  • Net profit margin · 2025 5.9 %
    industry median 2.5 % · companies in the industry: 577

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 201 € · −15.6% vs Q2 2026 · industry median 1 059 € · above 60% of the industry
05001 0001 500Q4 2023 Company: 840 € Industry median: 806 €Q4·23Q1 2024 Company: 894 € Industry median: 858 €Q2 2024 Company: 1 002 € Industry median: 919 €Q2·24Q3 2024 Company: 1 002 € Industry median: 906 €Q4 2024 Company: 1 002 € Industry median: 963 €Q4·24Q1 2025 Company: 1 046 € Industry median: 999 €Q2 2025 Company: 1 126 € Industry median: 973 €Q2·25Q3 2025 Company: 1 126 € Industry median: 1 076 €Q4 2025 Company: 1 126 € Industry median: 1 042 €Q4·25Q1 2026 Company: 1 106 € Industry median: 1 034 €Q2 2026 Company: 1 423 € Industry median: 1 058 €Q2·26Q3 2026 Company: 1 201 € Industry median: 1 059 €Q3·2605001 0001 500Q4 2024 Company: 1 002 € Industry median: 963 €Q1 2025 Company: 1 046 € Industry median: 999 €Q1·25Q2 2025 Company: 1 126 € Industry median: 973 €Q3 2025 Company: 1 126 € Industry median: 1 076 €Q3·25Q4 2025 Company: 1 126 € Industry median: 1 042 €Q1 2026 Company: 1 106 € Industry median: 1 034 €Q1·26Q2 2026 Company: 1 423 € Industry median: 1 058 €Q3 2026 Company: 1 201 € Industry median: 1 059 €Q3·26
  • Company
  • Industry median

Industry: Manufacture of wearing apparel (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: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 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: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 076 € · −17.5% vs Q2 2026
05001 0001 500Q4 2023 Company: 745 €Q4·23Q1 2024 Company: 794 €Q2 2024 Company: 894 €Q2·24Q3 2024 Company: 894 €Q4 2024 Company: 894 €Q4·24Q1 2025 Company: 935 €Q2 2025 Company: 1 009 €Q2·25Q3 2025 Company: 1 009 €Q4 2025 Company: 1 009 €Q4·25Q1 2026 Company: 989 €Q2 2026 Company: 1 304 €Q2·26Q3 2026 Company: 1 076 €Q3·2605001 0001 500Q4 2024 Company: 894 €Q1 2025 Company: 935 €Q1·25Q2 2025 Company: 1 009 €Q3 2025 Company: 1 009 €Q3·25Q4 2025 Company: 1 009 €Q1 2026 Company: 989 €Q1·26Q2 2026 Company: 1 304 €Q3 2026 Company: 1 076 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 076 1 201 1
Q2 2026 — 1 304 1 423 1
Q1 2026 — 989 1 106 1
Q4 2025 — 1 009 1 126 1
Q3 2025 — 1 009 1 126 1
Q2 2025 — 1 009 1 126 1
Q1 2025 — 935 1 046 1
Q4 2024 — 894 1 002 1
Q3 2024 — 894 1 002 1
Q2 2024 — 894 1 002 1
Q1 2024 — 794 894 1
Q4 2023 — 745 840 1
Q3 2023 — 745 840 1
Q2 2023 — 745 840 1
Q1 2023 — 674 760 1
Q4 2022 — 726 812 1
Q3 2022 — 759 845 1
Q2 2022 — 726 812 1
Q1 2022 — 653 733 1
Labour taxes per employee per month
400 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € 2025: 31 424 € · +11.8% vs 2024 · industry median 6 431 € · above 75% of the industry
010 00020 00030 00040 0002021 Company: 17 422 € Industry median: 6 938 €20212022 Company: 27 907 € Industry median: 7 238 €20222023 Company: 27 132 € Industry median: 6 372 €20232024 Company: 28 099 € Industry median: 5 941 €20242025 Company: 31 424 € Industry median: 6 431 €2025010 00020 00030 00040 0002021 Company: 17 422 € Industry median: 6 938 €20212022 Company: 27 907 € Industry median: 7 238 €2023 Company: 27 132 € Industry median: 6 372 €20232024 Company: 28 099 € Industry median: 5 941 €2025 Company: 31 424 € Industry median: 6 431 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 1 862 € · +48.5% vs 2024 · industry median 2 € · above 76% of the industry
02 0004 0006 0008 00010 0002021 Company: 8 077 € Industry median: 45 €20212022 Company: 7 229 € Industry median: 37 €20222023 Company: 213 € Industry median: 10 €20232024 Company: 1 254 € Industry median: 0 €20242025 Company: 1 862 € Industry median: 2 €202502 0004 0006 0008 00010 0002021 Company: 8 077 € Industry median: 45 €20212022 Company: 7 229 € Industry median: 37 €2023 Company: 213 € Industry median: 10 €20232024 Company: 1 254 € Industry median: 0 €2025 Company: 1 862 € Industry median: 2 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 5.9 % · +1.5 pp vs the year before · industry median 2.5 % · above 61% of the industry
010203040502021 Company: 46.4 % Industry median: 3.2 %20212022 Company: 25.9 % Industry median: 3.4 %20222023 Company: 0.8 % Industry median: 2.2 %20232024 Company: 4.5 % Industry median: 1.6 %20242025 Company: 5.9 % Industry median: 2.5 %2025010203040502021 Company: 46.4 % Industry median: 3.2 %20212022 Company: 25.9 % Industry median: 3.4 %2023 Company: 0.8 % Industry median: 2.2 %20232024 Company: 4.5 % Industry median: 1.6 %2025 Company: 5.9 % Industry median: 2.5 %2025
  • Company
  • Industry median

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

Assets, € 2025: 20 250 € · +10.9% vs 2024
05 00010 00015 00020 00025 0002021 Company: 9 125 €20212022 Company: 16 502 €20222023 Company: 16 819 €20232024 Company: 18 255 €20242025 Company: 20 250 €202505 00010 00015 00020 00025 0002021 Company: 9 125 €20212022 Company: 16 502 €2023 Company: 16 819 €20232024 Company: 18 255 €2025 Company: 20 250 €2025
Equity, € 2025: 18 636 € · +11.1% vs 2024
05 00010 00015 00020 0002021 Company: 8 077 €20212022 Company: 15 307 €20222023 Company: 15 520 €20232024 Company: 16 774 €20242025 Company: 18 636 €202505 00010 00015 00020 0002021 Company: 8 077 €20212022 Company: 15 307 €2023 Company: 15 520 €20232024 Company: 16 774 €2025 Company: 18 636 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Manufacture of wearing apparel (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 31 424 1 862 14 226 20 250 18 636 1
2024 28 099 1 254 13 166 18 255 16 774 1
2023 27 132 213 11 546 16 819 15 520 1
2022 27 907 7 229 10 499 16 502 15 307 1
2021 17 422 8 077 5 470 9 125 8 077 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
5.9 %
Net profit / revenue
Return on equity (ROE)
10.0 %
Net profit / equity
Return on assets (ROA)
9.2 %
Net profit / assets
Equity ratio
92.0 %
Equity / assets
Debt ratio
8.0 %
Liabilities / assets
Current ratio
11.60
Current assets / current liabilities
Revenue per employee
31 424 €
Revenue / average full-time employees
Labour cost per employee per month
1 186 €
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 18 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 24 Apr 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 23 Mar 2023 Company’s own e-Äriregister
2021 20 May 2021 – 31 Dec 2021 11 Apr 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

  • Kertu Vips
    Direct ownership · since 20 May 2021

Founders and other persons

  • Kertu Vips
    Founder · 2 500 € · 20 May 2021

Activities (EMTAK)

  • 14299Manufacture of other wearing apparel and accessories n.e.c. Main
Rulings
Number, date Title Deadline State Document
Ä 50174437 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50174437
20 May 2021
First entry In force
20 May 2021
PDF

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