General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

Osaühing Lamm Consult

Legal form:

Private limited company

Registry code:

10848228

VAT no.:

EE100748767

Fiscal-year period:

01.01 - 31.12

Established:

19.03.2002 (24)

Capital:

6 930 EUR

Address:

Pärnu mnt 238, Nõmme linnaosa, Tallinn, Harju maakond, 11622

Status:

Registered

Contacts

Email:

info@lammconsult.ee

Phone:

+372 5144811

Phone:

+372 6088320

Website:

www.lammconsult.ee

Industries

WHOLESALE AND RETAIL TRADE
Wholesale trade
Wholesale of motor vehicles, motorcycles and their parts and accessories
46721 - Wholesale of parts and accessories for motor vehicles
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69102 - Activities of legal consultants and law offices

VAT liability

	Start	End
EE100748767	01.04.2002

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	27.06.2025	Valid
2023	01.01.2023 - 31.12.2023	28.06.2024	Valid
2022	01.01.2022 - 31.12.2022	29.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	29.06.2021	Valid
2019	01.01.2019 - 31.12.2019	30.06.2020	Valid
2018	01.01.2018 - 31.12.2018	28.06.2019	Valid
2017	01.01.2017 - 31.12.2017	29.06.2018	Valid
2016	01.01.2016 - 31.12.2016	29.06.2017	Valid
2015	01.01.2015 - 31.12.2015	22.06.2016	Valid
2014	01.01.2014 - 31.12.2014	18.06.2015	Valid
2013	01.01.2013 - 31.12.2013	30.06.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	28.06.2012	Valid
2010	01.01.2010 - 31.12.2010	27.06.2011	Valid
2009	01.01.2009 - 31.12.2009	21.06.2010	Valid
2008	01.01.2008 - 31.12.2008	29.06.2009	Valid
2007	01.01.2007 - 31.12.2007	18.06.2008	Valid
2006	01.01.2006 - 31.12.2006	21.06.2007	Valid
2005	01.01.2005 - 31.12.2005	05.04.2006	Valid
2004	01.01.2004 - 31.12.2004	21.06.2005	Valid
2003	01.01.2003 - 31.12.2003	29.06.2004	Valid
2002	01.01.2002 - 31.12.2002	13.06.2003	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	45 733 €	9 339 €	346 356 €4.9%	2
Kokku 2026:	45 733 €	9 339 €	346 356 €
2025 Q4	50 372 €	10 566 €	364 313 €7.8%	3
2025 Q3	44 613 €	11 130 €	337 926 €24.3%	3
2025 Q2	50 627 €	10 514 €	446 318 €37.4%	3
2025 Q1	42 517 €	10 149 €	324 775 €21.5%	3
Kokku 2025:	188 129 €	42 359 €	1 473 332 €6.8%
2024 Q4	44 452 €	8 854 €	413 553 €5.5%	3
2024 Q3	42 609 €	9 327 €	391 973 €1.9%	3
2024 Q2	42 591 €	9 038 €	399 684 €6.2%	3
2024 Q1	40 653 €	8 078 €	376 234 €4.7%	3
Kokku 2024:	170 305 €	35 297 €	1 581 444 €14.1%
2023 Q4	37 831 €	7 701 €	359 403 €2.7%	3
2023 Q3	42 066 €	8 361 €	349 858 €2.1%	3
2023 Q2	39 557 €	7 710 €	342 662 €2.7%	3
2023 Q1	38 616 €	7 652 €	333 586 €13.7%	3
Kokku 2023:	158 071 €	31 423 €	1 385 509 €11.8%
2022 Q4	42 761 €	8 198 €	386 380 €8.0%	3
2022 Q3	46 795 €	10 210 €	420 004 €0.5%	3
2022 Q2	45 082 €	11 364 €	417 736 €20.5%	4
2022 Q1	39 415 €	9 571 €	346 770 €18.2%	5
Kokku 2022:	174 053 €	39 342 €	1 570 890 €5.6%
2021 Q4	53 288 €	10 495 €	423 857 €24.1%	4
2021 Q3	40 897 €	9 845 €	341 546 €13.1%	4
2021 Q2	50 832 €	9 257 €	392 996 €19.4%	4
2021 Q1	33 410 €	7 887 €	329 208 €7.0%	5
Kokku 2021:	178 427 €	37 484 €	1 487 607 €18.9%
2020 Q4	38 768 €	7 201 €	353 993 €9.1%	5
2020 Q3	35 953 €	6 905 €	324 371 €16.2%	4
2020 Q2	35 087 €	5 325 €	279 074 €4.9%	4
2020 Q1	35 100 €	6 381 €	293 528 €26.7%	4
Kokku 2020:	144 908 €	25 811 €	1 250 967 €19.9%
2019 Q4	40 768 €	6 089 €	400 530 €10.1%	4
2019 Q3	39 959 €	6 637 €	363 765 €10.6%	4
2019 Q2	49 607 €	6 587 €	407 014 €4.3%	4
2019 Q1	36 849 €	5 881 €	390 187 €3.6%	4
Kokku 2019:	167 183 €	25 194 €	1 561 496 €3.3%
2018 Q4	47 717 €	9 605 €	404 629 €4.0%	4
2018 Q3	48 280 €	6 823 €	421 615 €4.5%	6
2018 Q2	49 463 €	7 390 €	441 712 €27.4%	5
2018 Q1	43 232 €	6 275 €	346 804 €21.4%	5
Kokku 2018:	188 692 €	30 093 €	1 614 760 €0.3%
2017 Q4	46 564 €	6 251 €	441 486 €6.1%	4
2017 Q3	46 181 €	5 564 €	415 984 €1.9%	4
2017 Q2	48 866 €	7 937 €	408 208 €18.7%	4
2017 Q1	40 060 €	7 194 €	343 790 €27.5%	6
Kokku 2017:	181 671 €	26 946 €	1 609 468 €88.7%
2016 Q4	47 988 €	7 813 €	269 611 €52.3%	5
2016 Q3	36 423 €	5 132 €	177 079 €6.4%	5
2016 Q2	35 403 €	5 483 €	189 198 €12.8%	5
2016 Q1	33 468 €	6 287 €	216 957 €14.4%	5
Kokku 2016:	153 282 €	24 715 €	852 845 €6.6%
2015 Q4	40 105 €	5 797 €	189 639 €30.3%	4
2015 Q3	29 950 €	4 448 €	145 493 €28.1%	4
2015 Q2	38 758 €	6 189 €	202 449 €22.9%	4
2015 Q1	35 138 €	8 025 €	262 519 €	4
Kokku 2015:	143 951 €	24 459 €	800 100 €

Revenue by industry

	2022	2023	2024
Wholesale of parts and accessories for motor vehicles	912 429 €	836 104 €	917 243 €
Activities of legal consultants and law offices	560 €		455 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Mihkel Tarm	37508XXXXXX	13.08.1975 (50)	Board member	19.03.2002	-

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
Mari Tarm	47702XXXXXX	05.02.1977 (49)	Shareholder	441,00 EUR	6,36	Sole ownership	01.09.2023	-
Mihkel Tarm	37508XXXXXX	13.08.1975 (50)	Shareholder	6 489,00 EUR	93,64	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Kalmer Keevend	35702XXXXXX	03.02.1957 (69)	Audit firm	07.06.2011	-
Osaühing K-Kreedit	-	-	Audit firm	07.06.2011	-
Luule Tarm	-	-	Founder	19.03.2002	-
Mari Tarm	47702XXXXXX	05.02.1977 (49)	Founder	19.03.2002	-
Mihkel Tarm	37508XXXXXX	13.08.1975 (50)	Founder	19.03.2002	-

1 - 5 / 5 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Mihkel Tarm	37508XXXXXX	13.08.1975 (50)	Direct holding	20.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

346 356 €

Monthly average

115 452 €

Per employee

57 726 €

Equity ratio

1 665,97%

Labour taxes

Turnover ratio

2,70%

Tax ratio

20,42%

Monthly average

3 113 €

Per employee

1 245 €

State taxes

Monthly average

15 244 €

Turnover ratio

13,20%

Estimated salary

Gross salary

2 339 €

Net salary

1 884 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	346 222 €0.6%	348 154 €6.2%	371 193 €3.0%	360 261 €18.4%	304 176 €10.1%	338 485 €
Non-current assets	24 717 €23.1%	32 160 €27.6%	44 431 €179.0%	15 925 €6.4%	17 022 €32.5%	25 218 €
Total assets	370 939 €2.5%	380 314 €8.5%	415 624 €10.5%	376 186 €17.1%	321 198 €11.7%	363 703 €
Short-term liabilities	162 956 €0.0%	163 028 €29.7%	231 748 €8.4%	253 103 €30.5%	194 002 €24.4%	256 649 €
Long-term liabilities	2 774 €74.2%	10 739 €41.1%	18 218 €564.9%	-	2 740 €56.6%	6 312 €
Total liabilities	165 730 €4.6%	173 767 €30.5%	249 966 €1.2%	253 103 €28.6%	196 742 €25.2%	262 961 €
Share or stock capital	6 930 €	6 930 €	6 930 €	6 930 €	6 930 €	6 930 €
Retained earnings	159 617 €0.6%	158 728 €36.7%	116 153 €121.1%	52 526 €44.0%	93 812 €73.6%	54 030 €
Net profit	38 662 €5.4%	40 889 €4.0%	42 575 €33.1%	63 627 €168.3%	23 714 €40.4%	39 782 €
Equity	205 209 €0.6%	206 547 €24.7%	165 658 €34.6%	123 083 €1.1%	124 456 €23.5%	100 742 €
Turnover	917 698 €9.8%	836 104 €8.4%	912 989 €3.1%	885 239 €15.9%	763 838 €15.7%	906 117 €
Profit margin	4.21%13.9%	4.89%4.9%	4.66%35.1%	7.19%131.5%	3.10%29.3%	4.39%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	BB NPV	GX JWO	FC TPT	83 642	38 064
Liquidity
Current ratio	Z.R	H.J	P.D	1.4	1.6
Quick ratio	G.G	B.F	O.R	0.2	0.3
Cash ratio	V.C	P.R	J.Y	0.1	0.1
Efficiency
Days sales outstanding (dso)	TB.I	EV.T	UM.Q	15.0	18.8
Asset turnover	X.E	N.H	G.C	2.5	2.2
Structure
Debt ratio	U.A	F.U	X.B	0.7	0.6
Profitability
Operating margin	R.J%	F.L%	Y.Q%	8.9%	3.1%
Net profit margin	R.D%	V.B%	U.D%	7.2%	3.1%
Return on assets (roa)	JP.R%	DO.J%	PU.X%	18.2%	6.9%
Return on equity (roe)	ZP.W%	KJ.G%	FX.E%	51.7%	19.1%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 10063994 / 10	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 10063994 / 9	17.05.2021	Entry - Amendment entry	Entered into force (17.05.2021)
Ä 10063994 / 8	29.06.2018	Entry - Amendment entry	Entered into force (29.06.2018)
Ä 10063994 / 7	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 10063994 / 6	08.11.2017	Entry - Amendment entry	Entered into force (08.11.2017)

1 - 5 / 11 rows

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-13-24901/7	Civil case	Court ruling	Bankruptcy law	Anne Randjärv	ECLI:EE:PMK:2013:2.13.24901.18405	28.06.2013
2-13-24057/6	Civil case	Court ruling	Law of obligations	Anne Randjärv	ECLI:EE:PMK:2013:2.13.24057.16940	14.06.2013
2-06-4403/2	Civil case	Court ruling	Law of obligations	Iko Nõmm	ECLI:EE:HMK:2006:2.06.4403.15908	26.04.2006
2-06-1145/4	Civil case	Court ruling	Payment order	Liivi Suursoo	ECLI:EE:HMK:2006:2.06.1145.7725	01.03.2006
2-06-1146/4	Civil case	Court ruling	Payment order	Nona Alas	ECLI:EE:HMK:2006:2.06.1146.7449	28.02.2006

1 - 5 / 7 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
25.03.2026	TS Laevad OÜ	224.87 € Received	OPERATING EXPENSES Water transport
18.03.2026	TS Laevad OÜ	378.55 € Received	OPERATING EXPENSES Water transport
05.03.2026	TS Laevad OÜ	207.58 € Received	OPERATING EXPENSES Water transport
05.03.2026	TS Laevad OÜ	294.07 € Received	OPERATING EXPENSES Water transport
04.03.2026	TS Laevad OÜ	157.73 € Received	OPERATING EXPENSES Water transport

1 - 5 / 50 rows

.ee domains

Domain	Status	Registered	Expires	End
rattariided.ee	Active	22.08.2021	23.08.2026	-
filtrikeskus.ee	Active	08.09.2010	09.09.2026	-
lammconsult.ee	Active	04.07.2010	06.01.2028	-

1 - 3 / 3 rows

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders