M&J Lõhmus OÜ

Active Registry code 16746316 OÜ Harkujärve küla Registered 26 May 2023
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M&J Lõhmus OÜ is a OÜ based in Harkujärve küla, registry code 16746316, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €8 877 with 1 employees.

Turnover
8 877 €
↓ 22.0% vs Q2 2026
State taxes
517 €
↓ 36.1% vs Q2 2026
Labour taxes
0 €
Employees
1

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 8 877 €
    industry median 13 705 € · companies in the industry: 4 338
  • Labour taxes per employee 0 €
    industry median 1 649 € · companies in the industry: 1 689
  • Revenue · 2025 100 €
    industry median 10 800 € · companies in the industry: 9 687

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 8 877 € · −22.0% vs Q2 2026 · industry median 13 705 € · above 39% of the industry
05 00010 00015 00020 000Q4 2023 Company: 0 € Industry median: 15 091 €Q4·23Q1 2024 Company: 0 € Industry median: 14 762 €Q2 2024 Company: 383 € Industry median: 14 762 €Q2·24Q3 2024 Company: 1 311 € Industry median: 14 140 €Q4 2024 Company: 123 € Industry median: 15 052 €Q4·24Q1 2025 Company: 37 € Industry median: 14 703 €Q2 2025 Company: 0 € Industry median: 13 688 €Q2·25Q3 2025 Company: 100 € Industry median: 13 984 €Q4 2025 Company: 0 € Industry median: 14 505 €Q4·25Q1 2026 Company: 1 500 € Industry median: 14 237 €Q2 2026 Company: 11 377 € Industry median: 14 128 €Q2·26Q3 2026 Company: 8 877 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 123 € Industry median: 15 052 €Q1 2025 Company: 37 € Industry median: 14 703 €Q1·25Q2 2025 Company: 0 € Industry median: 13 688 €Q3 2025 Company: 100 € Industry median: 13 984 €Q3·25Q4 2025 Company: 0 € Industry median: 14 505 €Q1 2026 Company: 1 500 € Industry median: 14 237 €Q1·26Q2 2026 Company: 11 377 € Industry median: 14 128 €Q3 2026 Company: 8 877 € 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, € Q3 2026: 0 € · industry median 1 649 € · above 2% of the industry
05001 0001 5002 000Q4 2023 Company: — Industry median: 1 639 €Q4·23Q1 2024 Company: — Industry median: 1 650 €Q2 2024 Company: — Industry median: 1 721 €Q2·24Q3 2024 Company: — Industry median: 1 700 €Q4 2024 Company: — 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: 0 € Industry median: 1 649 €Q3·2605001 0001 5002 000Q4 2024 Company: — 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: 0 € 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 Q3 2026: 1
0.00.20.40.60.81.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: —Q4·25Q1 2026 Company: —Q2 2026 Company: —Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: —Q1 2026 Company: —Q1·26Q2 2026 Company: —Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 517 € · −36.1% vs Q2 2026
02004006008001 000Q4 2023 Company: —Q4·23Q1 2024 Company: 0 €Q2 2024 Company: 0 €Q2·24Q3 2024 Company: 0 €Q4 2024 Company: 0 €Q4·24Q1 2025 Company: 0 €Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 0 €Q4 2025 Company: 0 €Q4·25Q1 2026 Company: 0 €Q2 2026 Company: 809 €Q2·26Q3 2026 Company: 517 €Q3·2602004006008001 000Q4 2024 Company: 0 €Q1 2025 Company: 0 €Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 0 €Q3·25Q4 2025 Company: 0 €Q1 2026 Company: 0 €Q1·26Q2 2026 Company: 809 €Q3 2026 Company: 517 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 8 877 517 — 1
Q2 2026 11 377 809 — —
Q1 2026 1 500 — — —
Q4 2025 — — — —
Q3 2025 100 — — —
Q2 2025 — — — —
Q1 2025 37 — — —
Q4 2024 123 — — —
Q3 2024 1 311 — — —
Q2 2024 383 — — —
Q1 2024 — — — —
Q4 2023 — — — —
Labour taxes per employee per month
0 €
Turnover per employee in the quarter
8 877 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € 2025: 100 € · −93.4% vs 2024 · industry median 10 800 € · above 27% of the industry
02 5005 0007 50010 00012 5002023 Company: 0 € Industry median: 11 079 €20232024 Company: 1 521 € Industry median: 10 766 €20242025 Company: 100 € Industry median: 10 800 €202502 5005 0007 50010 00012 5002023 Company: 0 € Industry median: 11 079 €20232024 Company: 1 521 € Industry median: 10 766 €2025 Company: 100 € 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: -6 692 € · −1.3% vs 2024 · industry median 284 € · above 12% of the industry
-8 000-6 000-4 000-2 00002 0002023 Company: -4 001 € Industry median: 681 €20232024 Company: -6 605 € Industry median: 538 €20242025 Company: -6 692 € Industry median: 284 €2025-8 000-6 000-4 000-2 00002 0002023 Company: -4 001 € Industry median: 681 €20232024 Company: -6 605 € Industry median: 538 €2025 Company: -6 692 € 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, % 2024: -434.3 % · industry median 25.0 % · above 2% of the industry
-500-400-300-200-10001002023 Company: — Industry median: 28.4 %20232024 Company: -434.3 % Industry median: 25.0 %20242025 Company: — Industry median: 22.0 %2025-500-400-300-200-10001002023 Company: — Industry median: 28.4 %20232024 Company: -434.3 % Industry median: 25.0 %2025 Company: — 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, € 2025: 5 842 € · −17.1% vs 2024
02 0004 0006 0008 0002023 Company: 5 412 €20232024 Company: 7 044 €20242025 Company: 5 842 €202502 0004 0006 0008 0002023 Company: 5 412 €20232024 Company: 7 044 €2025 Company: 5 842 €2025
Equity, € 2025: -14 789 € · −82.6% vs 2024
-15 000-10 000-5 00005 00010 0002023 Company: 5 279 €20232024 Company: -8 097 €20242025 Company: -14 789 €2025-15 000-10 000-5 00005 00010 0002023 Company: 5 279 €20232024 Company: -8 097 €2025 Company: -14 789 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02023 Company: 0 Industry median: 120232024 Company: 0 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 100 -6 692 0 5 842 -14 789 0
2024 1 521 -6 605 0 7 044 -8 097 0
2023 0 -4 001 0 5 412 5 279 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
-6 692.0 %
Net profit / revenue
Return on assets (ROA)
-114.5 %
Net profit / assets
Equity ratio
-253.1 %
Equity / assets
Debt ratio
353.1 %
Liabilities / assets
Current ratio
1.54
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 3 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 26 May 2023 – 31 Dec 2023 6 Apr 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

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
  • 41001Construction of residential and non-residential buildings

History of changes

What Value Period
Status Active 14 Apr 2025 – now
Status Deleted from the registry 21 Jan 2025 – now
Status Active 26 May 2023 – now
Rulings
Number, date Title Deadline State Document
Ä 50229368 / 7
20 May 2025
Amendment entry In force
20 May 2025
PDF
Ä 50229368 / M6
5 May 2025
Ruling to eliminate deficiencies 20 May 2025 Deficiencies eliminated
20 May 2025
PDF
Ä 50229368 / 6
14 Apr 2025
Restored to the register to continue operating In force
14 Apr 2025
PDF
Ä 50229368 / M5
3 Apr 2025
Ruling to eliminate deficiencies 18 Apr 2025 Deficiencies eliminated
14 Apr 2025
PDF
Ä 50229368 / 5
21 Jan 2025
Deleted from the register: annual report not filed In force
21 Jan 2025
PDF
Ä 50229368 / M4
8 Sep 2024
Warning of deletion from the register: annual report not filed 12 Dec 2024 Deficiencies eliminated
14 Apr 2025
PDF
Ä 50229368 / M3
21 Jul 2024
Warning of deletion from the register: annual report not filed 24 Oct 2024 Deficiencies eliminated
24 Aug 2024
PDF
Ä 50229368 / 4
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50229368 / M2
30 Aug 2023
Ruling to eliminate deficiencies 14 Sep 2023 Deficiencies eliminated
30 Aug 2023
PDF
Ä 50229368 / 3
30 Aug 2023
Transformation entry In force
30 Aug 2023
PDF
Ä 50229368 / 2
28 Aug 2023
Amendment entry In force
28 Aug 2023
PDF
Ä 50229368 / M1
24 Aug 2023
Ruling to eliminate deficiencies 12 Sep 2023 Deficiencies eliminated
28 Aug 2023
PDF
Ä 50229368
26 May 2023
First entry In force
26 May 2023
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data