General information

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Jah

VAT liability

25 - 1

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???

Credit rating

Tax data

111.45€

Tax debts

Related persons

Holdings in companies

Statistics

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OÜ LEMZ

Legal form:

Private limited company

Registry code:

10515585

VAT no.:

EE100508800

Fiscal-year period:

01.01 - 31.12

Established:

02.02.1999 (27)

Former business names:

OÜ Kodukivi

Capital:

2 556 EUR

Address:

Riia tn 136c, Tartu linn, Tartu linn, Tartu maakond, 51014

Status:

Registered

Contacts

Email:

lembit.dalberg@hotmail.com

Phone:

+372 51991944

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail trade on a fee or contract basis
47911 - Non-specialised retail agency services

VAT liability

	Start	End
EE100508800	01.03.1999

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Not submitted (deadline 30.06.2026)
2024	01.01.2024 - 31.12.2024	27.08.2025	Valid
2023	01.01.2023 - 31.12.2023	06.07.2024	Valid
2022	01.01.2022 - 31.12.2022	27.07.2023	Valid
2021	01.01.2021 - 31.12.2021	30.05.2022	Valid
2020	01.01.2020 - 31.12.2020	07.09.2021	Valid
2019	01.01.2019 - 31.12.2019	20.07.2020	Valid
2018	01.01.2018 - 31.12.2018	24.09.2019	Valid
2017	01.01.2017 - 31.12.2017	27.09.2018	Valid
2016	01.01.2016 - 31.12.2016	03.01.2018	Valid
2015	01.01.2015 - 31.12.2015	21.07.2016	Valid
2014	01.01.2014 - 31.12.2014	28.08.2015	Valid
2013	01.01.2013 - 31.12.2013	30.06.2014	Valid
2012	01.01.2012 - 31.12.2012	26.06.2013	Valid
2011	01.01.2011 - 31.12.2011	09.07.2012	Valid
2010	01.01.2010 - 31.12.2010	21.06.2011	Valid
2009	01.01.2009 - 31.12.2009	01.06.2010	Valid
2008	01.01.2008 - 31.12.2008	08.06.2009	Valid
2007	01.01.2007 - 31.12.2007	16.06.2008	Valid
2006	01.01.2006 - 31.12.2006	12.07.2007	Valid
2005	01.01.2005 - 31.12.2005	15.06.2006	Valid
2004	01.01.2004 - 31.12.2004	01.12.2005	Valid
2003	01.01.2003 - 31.12.2003	12.03.2004	Valid
2002	01.01.2002 - 31.12.2002	12.03.2004	Valid
2001	01.01.2001 - 31.12.2001	26.02.2002	Valid
2000	01.01.2000 - 31.12.2000	26.02.2002	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

Delayed declarations

	Deadline	Submitted
VAT return	22.12.2025	02.01.2026	11 days overdue
VAT return	22.09.2025	24.09.2025	2 days overdue

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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View summary

111.45€

Tax debt

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	502 €	446 €	2 993 €	1
2026 Q1	528 €	556 €	0 €100.0%	1
Kokku 2026:	1 030 €	1 002 €	2 993 €
2025 Q4	209 €	223 €	3 363 €253.3%	1
2025 Q3	957 €	999 €	952 €81.3%	1
2025 Q2	418 €	446 €	525 €	1
2025 Q1	417 €	445 €	0 €100.0%	1
Kokku 2025:	2 001 €	2 113 €	4 840 €60.4%
2024 Q4	591 €	443 €	3 113 €16.5%	1
2024 Q3	415 €	443 €	3 729 €18.3%	1
2024 Q2	971 €	665 €	4 566 €463.7%	1
2024 Q1	435 €	443 €	810 €87.7%	1
Kokku 2024:	2 412 €	1 994 €	12 218 €28.5%
2023 Q4	590 €	443 €	6 566 €14.6%	1
2023 Q3	737 €	443 €	7 691 €	1
2023 Q2	415 €	443 €	0 €100.0%	1
2023 Q1	752 €	665 €	2 833 €45.0%	1
Kokku 2023:	2 495 €	1 995 €	17 090 €53.1%
2022 Q4	208 €	222 €	5 152 €60.7%	1
2022 Q3	623 €	665 €	13 105 €9.6%	1
2022 Q2	1 572 €	665 €	14 495 €290.9%	1
2022 Q1	826 €	665 €	3 708 €64.4%	1
Kokku 2022:	3 229 €	2 217 €	36 459 €15.9%
2021 Q4	1 116 €	665 €	10 419 €41.4%	1
2021 Q3	740 €	693 €	7 366 €28.8%	1
2021 Q2	659 €	693 €	10 350 €210.5%	1
2021 Q1	619 €	462 €	3 333 €72.9%	1
Kokku 2021:	3 134 €	2 513 €	31 468 €34.7%
2020 Q4	1 114 €	693 €	12 283 €341.3%	1
2020 Q3	685 €	693 €	2 783 €49.8%	1
2020 Q2	287 €	231 €	5 547 €101.8%	1
2020 Q1	635 €	561 €	2 748 €54.2%	1
Kokku 2020:	2 721 €	2 178 €	23 360 €1.1%
2019 Q4	489 €	374 €	6 005 €30.6%	1
2019 Q3	787 €	561 €	8 652 €30.1%	1
2019 Q2	578 €	388 €	6 650 €269.4%	1
2019 Q1	206 €	173 €	1 800 €51.9%	1
Kokku 2019:	2 060 €	1 496 €	23 107 €48.5%
2018 Q4	591 €	561 €	3 739 €57.3%	1
2018 Q3	706 €	561 €	8 751 €323.2%	1
2018 Q2	350 €	224 €	2 068 €106.4%	1
2018 Q1	132 €	150 €	1 002 €90.3%	1
Kokku 2018:	1 779 €	1 496 €	15 560 €57.3%
2017 Q4	130 €	0 €	10 315 €20.0%	0
2017 Q3	397 €	0 €	8 594 €38.2%	0
2017 Q2	301 €	0 €	13 895 €282.8%	0
2017 Q1	542 €	0 €	3 630 €	0
Kokku 2017:	1 370 €	0 €	36 434 €
2016 Q4	547 €	0 €	0 €	0
2016 Q3	55 €	0 €	0 €	0
2016 Q2	1 661 €	0 €	0 €	0
2016 Q1	1 185 €	0 €	0 €	0
Kokku 2016:	3 448 €	0 €	0 €
2015 Q4	1 391 €	0 €	0 €	0
2015 Q3	334 €	0 €	0 €	0
2015 Q2	171 €	0 €	0 €	0
2015 Q1	96 €	0 €	0 €	0
Kokku 2015:	1 992 €	0 €	0 €

Revenue by industry

	2022	2023	2024
Non-specialised retail agency services			6 728 €
Other retail sale not in stores, stalls or markets	30 546 €	11 869 €

Tax debts

	Amount	Deferred	Disputed
Value-added tax	111,45 €	0,00 €	0,00 €
Total	111,45 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Lembit Dalberg	36506XXXXXX	16.06.1965 (61)	Board member	02.02.1999	-

1 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Lembit Dalberg	36506XXXXXX	16.06.1965 (61)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

4 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Lembit Dalberg	36506XXXXXX	16.06.1965 (61)	Founder	02.02.1999	-
Reet Dalberg	-	-	Founder	02.02.1999	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Lembit Dalberg	36506XXXXXX	16.06.1965 (61)	Direct holding	26.09.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
OÜ PLEKK-KATUS	21.10.1997	Shareholder	11 466,00 EUR	45,84	Sole ownership	01.09.2023	-

2 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

2026 Q2

Turnover

Amount

2 993 €

Monthly average

998 €

Per employee

998 €

Equity ratio

39,03%

Labour taxes

Turnover ratio

14,90%

Tax ratio

88,84%

Monthly average

149 €

Per employee

149 €

State taxes

Monthly average

167 €

Turnover ratio

16,77%

Estimated salary

Gross salary

493 €

Net salary

510 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	43 541 €8.6%	40 084 €11.4%	45 263 €8.3%	41 812 €7.1%	39 027 €2.9%	40 207 €
Non-current assets	46 617 €25.9%	37 039 €	37 039 €	37 039 €	37 039 €	37 039 €
Total assets	90 158 €16.9%	77 123 €6.3%	82 302 €4.4%	78 851 €3.7%	76 066 €1.5%	77 246 €
Short-term liabilities	86 771 €281.0%	22 777 €53.1%	48 520 €18.8%	40 833 €58.2%	25 805 €33.2%	19 372 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	86 771 €281.0%	22 777 €53.1%	48 520 €18.8%	40 833 €58.2%	25 805 €33.2%	19 372 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	51 790 €65.9%	31 226 €11.9%	35 462 €25.6%	47 667 €13.8%	55 319 €16.0%	65 849 €
Net profit	-50 959 €347.8%	20 564 €585.5%	-4 236 €65.3%	-12 205 €60.3%	-7 614 €27.7%	-10 531 €
Equity	3 387 €93.8%	54 346 €60.9%	33 782 €11.1%	38 018 €24.4%	50 261 €13.2%	57 874 €
Turnover	6 728 €43.3%	11 869 €61.1%	30 546 €19.2%	25 622 €33.0%	19 261 €12.3%	21 964 €
Profit margin	-757.42%537.2%	173.26%1 349.4%	-13.87%70.9%	-47.63%20.5%	-39.53%17.6%	-47.95%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	F.X	S.E	O.D	1.0	1.5
Quick ratio	R.F	O.V	C.V	1.0	1.5
Cash ratio	H.B	N.C	H.Z	0.0	0.0
Efficiency
Days sales outstanding (dso)	C OVH.V	-	-	-	-
Asset turnover	Z.W	I.T	S.C	0.3	0.3
Structure
Debt ratio	B.Y	P.I	D.Y	0.5	0.3
Profitability
Operating margin	-VXH.Z%	RUY.B%	-IV.T%	-47.4%	-38.9%
Net profit margin	-VWU.M%	PDZ.O%	-AE.C%	-47.6%	-39.5%
Return on assets (roa)	-EB.Q%	KA.C%	-C.T%	-15.8%	-9.9%
Return on equity (roe)	-Z GTM.P%	MY.W%	-GX.D%	-32.1%	-15.1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 20013787 / M5	21.07.2025	Fine-warning order – annual report not filed	20.08.2025	Deficiencies remedied (27.08.2025)
Ä 20013787 / M4	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Deficiencies remedied (08.07.2024)
Ä 20013787 / 9	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20013787 / 8	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)
Ä 20013787 / 7	22.12.2017	Entry - Amendment entry		Entered into force (22.12.2017)

OÜ LEMZ

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Delayed declarations

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

Holdings in companies

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

No official announcements found

Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found