OÜ Lumana

Active Registry code 16326330 OÜ Tartu linn Registered 27 Sep 2021
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OÜ Lumana is a OÜ based in Tartu linn, registry code 16326330, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €7 500 with employees.

Turnover
7 500 €
↑ 16.3% vs Q2 2026
State taxes
1 027 €
↓ 25.4% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 7 500 €
    industry median 13 705 € · companies in the industry: 4 338
  • Revenue · 2025 10 800 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 -54.0 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 7 500 € · +16.3% vs Q2 2026 · industry median 13 705 € · above 35% of the industry
05 00010 00015 00020 000Q4 2023 Company: 8 583 € Industry median: 15 091 €Q4·23Q1 2024 Company: 5 792 € Industry median: 14 762 €Q2 2024 Company: 5 738 € Industry median: 14 762 €Q2·24Q3 2024 Company: 12 721 € Industry median: 14 140 €Q4 2024 Company: 1 393 € Industry median: 15 052 €Q4·24Q1 2025 Company: 0 € Industry median: 14 703 €Q2 2025 Company: 0 € Industry median: 13 688 €Q2·25Q3 2025 Company: 0 € Industry median: 13 984 €Q4 2025 Company: 6 700 € Industry median: 14 505 €Q4·25Q1 2026 Company: 11 803 € Industry median: 14 237 €Q2 2026 Company: 6 450 € Industry median: 14 128 €Q2·26Q3 2026 Company: 7 500 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 1 393 € Industry median: 15 052 €Q1 2025 Company: 0 € Industry median: 14 703 €Q1·25Q2 2025 Company: 0 € Industry median: 13 688 €Q3 2025 Company: 0 € Industry median: 13 984 €Q3·25Q4 2025 Company: 6 700 € Industry median: 14 505 €Q1 2026 Company: 11 803 € Industry median: 14 237 €Q1·26Q2 2026 Company: 6 450 € Industry median: 14 128 €Q3 2026 Company: 7 500 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q4 2024: 431 € · +0.0% vs Q3 2024 · industry median 1 679 € · above 8% of the industry
05001 0001 5002 000Q4 2023 Company: 431 € Industry median: 1 639 €Q4·23Q1 2024 Company: 431 € Industry median: 1 650 €Q2 2024 Company: 287 € Industry median: 1 721 €Q2·24Q3 2024 Company: 431 € Industry median: 1 700 €Q4 2024 Company: 431 € Industry median: 1 679 €Q4·24Q1 2025 Company: — Industry median: 1 739 €Q2 2025 Company: — Industry median: 1 758 €Q2·25Q3 2025 Company: — Industry median: 1 758 €Q4 2025 Company: — Industry median: 1 758 €Q4·25Q1 2026 Company: — Industry median: 1 641 €Q2 2026 Company: — Industry median: 1 597 €Q2·26Q3 2026 Company: — Industry median: 1 649 €Q3·2605001 0001 5002 000Q4 2024 Company: 431 € Industry median: 1 679 €Q1 2025 Company: — Industry median: 1 739 €Q1·25Q2 2025 Company: — Industry median: 1 758 €Q3 2025 Company: — Industry median: 1 758 €Q3·25Q4 2025 Company: — Industry median: 1 758 €Q1 2026 Company: — Industry median: 1 641 €Q1·26Q2 2026 Company: — Industry median: 1 597 €Q3 2026 Company: — Industry median: 1 649 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q4 2024: 1 · +0.0% vs Q3 2024
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: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: —Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 1 027 € · −25.4% vs Q2 2026
05001 0001 5002 0002 500Q4 2023 Company: 1 638 €Q4·23Q1 2024 Company: 1 052 €Q2 2024 Company: 935 €Q2·24Q3 2024 Company: 2 078 €Q4 2024 Company: 817 €Q4·24Q1 2025 Company: 479 €Q2 2025 Company: 46 €Q2·25Q3 2025 Company: 0 €Q4 2025 Company: 1 519 €Q4·25Q1 2026 Company: 1 100 €Q2 2026 Company: 1 376 €Q2·26Q3 2026 Company: 1 027 €Q3·2605001 0001 5002 000Q4 2024 Company: 817 €Q1 2025 Company: 479 €Q1·25Q2 2025 Company: 46 €Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 1 519 €Q1 2026 Company: 1 100 €Q1·26Q2 2026 Company: 1 376 €Q3 2026 Company: 1 027 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 7 500 1 027 — —
Q2 2026 6 450 1 376 — —
Q1 2026 11 803 1 100 — —
Q4 2025 6 700 1 519 — —
Q3 2025 — — — —
Q2 2025 — 46 — —
Q1 2025 — 479 443 —
Q4 2024 1 393 817 431 1
Q3 2024 12 721 2 078 431 1
Q2 2024 5 738 935 287 1
Q1 2024 5 792 1 052 431 1
Q4 2023 8 583 1 638 431 1
Q3 2023 14 750 1 831 431 1
Q2 2023 13 417 1 535 431 1
Q1 2023 16 667 6 418 222 1
Q4 2022 11 083 — — 1
Q3 2022 6 000 — — —
Q2 2022 4 600 270 — —
Q1 2022 3 319 — — —

Financials by year

2022 – 2025
Revenue, € 2025: 10 800 € · −50.2% vs 2024 · industry median 10 800 € · above 50% of the industry
020 00040 00060 0002022 Company: 29 783 € Industry median: 10 945 €20222023 Company: 50 917 € Industry median: 11 079 €20232024 Company: 21 700 € Industry median: 10 766 €20242025 Company: 10 800 € Industry median: 10 800 €2025020 00040 00060 0002022 Company: 29 783 € Industry median: 10 945 €2023 Company: 50 917 € Industry median: 11 079 €20232024 Company: 21 700 € Industry median: 10 766 €2025 Company: 10 800 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -5 834 € · −29.5% vs 2024 · industry median 284 € · above 13% of the industry
-10 000-5 00005 00010 0002022 Company: 8 700 € Industry median: 470 €20222023 Company: 8 521 € Industry median: 681 €20232024 Company: -4 506 € Industry median: 538 €20242025 Company: -5 834 € Industry median: 284 €2025-10 000-5 00005 00010 0002022 Company: 8 700 € Industry median: 470 €2023 Company: 8 521 € Industry median: 681 €20232024 Company: -4 506 € Industry median: 538 €2025 Company: -5 834 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -54.0 % · −33.3 pp vs the year before · industry median 22.0 % · above 10% of the industry
-60-40-20020402022 Company: 29.2 % Industry median: 27.6 %20222023 Company: 16.7 % Industry median: 28.4 %20232024 Company: -20.8 % Industry median: 25.0 %20242025 Company: -54.0 % Industry median: 22.0 %2025-60-40-20020402022 Company: 29.2 % Industry median: 27.6 %2023 Company: 16.7 % Industry median: 28.4 %20232024 Company: -20.8 % Industry median: 25.0 %2025 Company: -54.0 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 395 088 € · +111.6% vs 2024
01002003004002022 Company: 32 951 €20222023 Company: 190 766 €20232024 Company: 186 735 €20242025 Company: 395 088 €202501002003004002022 Company: 32 951 €2023 Company: 190 766 €20232024 Company: 186 735 €2025 Company: 395 088 €2025
Equity, € 2025: 9 380 € · −38.3% vs 2024
05 00010 00015 00020 0002022 Company: 11 199 €20222023 Company: 19 720 €20232024 Company: 15 214 €20242025 Company: 9 380 €202505 00010 00015 00020 0002022 Company: 11 199 €2023 Company: 19 720 €20232024 Company: 15 214 €2025 Company: 9 380 €2025
Employees 2025: 0 · −100.0% vs 2024 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 10 800 -5 834 0 395 088 9 380 0
2024 21 700 -4 506 7 862 186 735 15 214 1
2023 50 917 8 521 7 862 190 766 19 720 1
2022 29 783 8 700 342 32 951 11 199 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
-52.1 %
Net profit / revenue
Return on equity (ROE)
-62.2 %
Net profit / equity
Return on assets (ROA)
-1.5 %
Net profit / assets
Equity ratio
2.4 %
Equity / assets
Debt ratio
97.6 %
Liabilities / assets
Current ratio
0.06
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 25 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 6 Feb 2026 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 5 Dec 2025 Company’s own e-Äriregister
2022 27 Sep 2021 – 31 Dec 2022 9 Sep 2025 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

  • Ebe Nõmme
    Direct ownership · since 27 Sep 2021

Founders and other persons

  • Ebe Nõmme
    Founder · 2 500 € · 25 Sep 2021
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 50184211 / 6
22 Aug 2025
Entry refused: deficiencies not eliminated In force
15 Sep 2025
PDF
Ä 50184211 / M8
21 Jul 2025
Ruling to eliminate deficiencies 2 Aug 2025 In force
15 Sep 2025
PDF
Ä 50184211 / M7
17 Feb 2025
Repeated fine for not filing the report 4 Mar 2025 In force
7 Mar 2025
PDF
Ä 50184211 / M6
7 Oct 2024
Fine for not filing the report 7 Nov 2024 In force
8 Nov 2024
PDF
Ä 50184211 / M5
19 Aug 2024
Warning of a fine: annual report not filed In force
30 Aug 2024
PDF
Ä 50184211 / M4
2 May 2024
Repeated fine for not filing the report 2 Jun 2024 In force
3 Jun 2024
PDF
Ä 50184211 / M3
25 Jan 2024
Fine for not filing the report 25 Feb 2024 In force
26 Feb 2024
PDF
Ä 50184211 / M2
19 Dec 2023
Warning of a fine: annual report not filed 18 Jan 2024 In force
19 Dec 2023
PDF
Ä 50184211 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50184211 / 4
10 Jul 2023
Amendment entry In force
10 Jul 2023
PDF
Ä 50184211 / 3
26 Jul 2022
Amendment entry In force
26 Jul 2022
PDF
Ä 50184211 / 2
2 Dec 2021
Amendment entry In force
2 Dec 2021
PDF
Ä 50184211 / M1
29 Nov 2021
Ruling to eliminate deficiencies 6 Dec 2021 Deficiencies eliminated
2 Dec 2021
PDF
Ä 50184211
27 Sep 2021
First entry In force
27 Sep 2021
PDF

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