Osaühing Lamm Consult

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	18.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	27.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	28.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	29.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	29.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	28.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	29.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	29.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	22.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	18.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	30.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	28.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	28.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	27.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	21.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	29.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	18.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	21.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	05.04.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	21.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	29.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	13.06.2003	Valid	PDF

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No unsubmitted declarations as of 21.10.2026.

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Tax debt Reports Declarations Court decisions7 Official announcements–TTJA decisions–Real estate–.ee domains2 Licenses–Regulations11 Public transactions65 Grants–State aid–Public procurement7 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	53 255 €	11 539 €	359 842 €−6,6%	3
2026 Q2	53 785 €	8 094 €	385 281 €+11,2%	3
2026 Q1	45 733 €	9 339 €	346 356 €−4,9%	2
Total 2026:	152 773 €	28 972 €	1,09 M €
2025 Q4	50 642 €	10 566 €	364 313 €+7,8%	3
2025 Q3	44 613 €	11 130 €	337 926 €−24,3%	3
2025 Q2	50 897 €	10 514 €	446 318 €+37,4%	3
2025 Q1	42 517 €	10 149 €	324 775 €−21,5%	3
Total 2025:	188 669 €	42 359 €	1,47 M €
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
Total 2024:	170 305 €	35 297 €	1,58 M €
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
Total 2023:	158 070 €	31 424 €	1,39 M €
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
Total 2022:	174 053 €	39 343 €	1,57 M €
2021 Q4	53 287,99 €	10 495,16 €	423 856,96 €+24,1%	4
2021 Q3	40 897,17 €	9 844,92 €	341 545,99 €−13,1%	4
2021 Q2	50 832,42 €	9 257,34 €	392 995,86 €+19,4%	4
2021 Q1	33 409,64 €	7 886,71 €	329 208,22 €−7,0%	5
Total 2021:	178 427,22 €	37 484,13 €	1,49 M €
2020 Q4	38 768,03 €	7 200,64 €	353 993,22 €+9,1%	5
2020 Q3	35 952,97 €	6 904,86 €	324 371,26 €+16,2%	4
2020 Q2	35 087,15 €	5 324,68 €	279 074,46 €−4,9%	4
2020 Q1	35 100 €	6 381 €	293 528 €−26,7%	4
Total 2020:	144 908,15 €	25 811,18 €	1,25 M €
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
Total 2019:	167 183 €	25 194 €	1,56 M €
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
Total 2018:	188 692 €	30 093 €	1,61 M €
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
Total 2017:	181 671 €	26 946 €	1,61 M €
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
Total 2016:	153 282 €	24 715 €	852 845 €
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
Total 2015:	143 951 €	24 459 €	800 100 €

Revenue by industry

	2023	2024	2025
Wholesale of parts and accessories for motor vehicles	836 104 €	917 243 €	886 841 €
Activities of legal consultants and law offices		455 €	255 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Mihkel Tarm	37508XXXXXX	13.08.1975 (51)	Board member	19.03.2002	-

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Shareholders

	Personal ID code
Mihkel Tarm	37508XXXXXX	13.08.1975 (51)	Shareholder	6 489 EUR	93,64%	Sole ownership	01.09.2023	-
Mari Tarm	47702XXXXXX	05.02.1977 (49)	Shareholder	441 EUR	6,36%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Kalmer Keevend	35702XXXXXX	03.02.1957 (69)	Audit firm	07.06.2011	-
Osaühing K-Kreedit	10001928	15.11.1995 (30)	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 (51)	Founder	19.03.2002	-

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Ultimate beneficial owners

	Personal ID code
Mihkel Tarm	37508XXXXXX	13.08.1975 (51)	Direct holding	20.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 359 842 €
Monthly average: 119 947 €
Per employee: 39 982 €
Equity ratio: 1 730,84%

Labour taxes

Turnover ratio: 3,21%
Tax ratio: 21,67%
Monthly average: 3 846 €
Per employee: 1 282 €

State taxes

Monthly average: 17 752 €
Turnover ratio: 14,80%

Estimated salary

Gross salary: 2 379 €
Net salary: 1 943 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	328 932 €−5,0%	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	15 202 €−38,5%	24 717 €−23,1%	32 160 €−27,6%	44 431 €+179%	15 925 €−6,4%	17 022 €−32,5%	25 218 €
Total assets	344 134 €−7,2%	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	167 030 €+2,5%	162 956 €	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 €+565%	-	2 740 €−56,6%	6 312 €
Total liabilities	167 030 €+0,8%	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	-	-	-	-	-	-	-
Retained earnings	147 577 €−7,1%	158 914 €+0,6%	158 025 €+36,9%	115 450 €+123%	51 823 €−44,3%	93 109 €+74,6%	53 327 €
Net profit	21 894 €−43,4%	38 662 €−5,4%	40 889 €−4,0%	42 575 €−33,1%	63 627 €+168%	23 714 €−40,4%	39 782 €
Equity	177 104 €−13,7%	205 209 €−0,6%	206 547 €+24,7%	165 658 €+34,6%	123 083 €−1,1%	124 456 €+23,5%	100 742 €
Turnover	887 096 €−3,3%	917 698 €+9,8%	836 104 €−8,4%	912 989 €+3,1%	885 239 €+15,9%	763 838 €−15,7%	906 117 €
Profit margin	2,5%	4,2%	4,9%	4,7%	7,2%	3,1%	4,4%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	52 830 €	83 642 €
Liquidity
Current ratio	1,6	1,4
Quick ratio	0,3	0,2
Cash ratio	0,0	0,1
Efficiency
Days sales outstanding (dso)	18,9	15,0
Asset turnover	2,3	2,5
Structure
Debt ratio	0,6	0,7
Profitability
Operating margin	4,7%	8,9%
Net profit margin	4,7%	7,2%
Return on assets (roa)	10,8%	18,2%
Return on equity (roe)	25,7%	51,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10063994 / 10	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10063994 / 9	17.05.2021	Entry – Amendment entry	-	Entered into force17.05.2021
Ä 10063994 / 8	29.06.2018	Entry – Amendment entry	-	Entered into force29.06.2018
Ä 10063994 / 7	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 10063994 / 6	08.11.2017	Entry – Amendment entry	-	Entered into force08.11.2017

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


2-13-24901/7	Kohtu I astme menetlus	Court ruling	Bankruptcy law	Anne Randjärv	ECLI:EE:PMK:2013:2.13.24901.18405	28.06.2013	Open
2-13-24057/6	Kohtu I astme menetlus	Court ruling	Law of obligations	Anne Randjärv	ECLI:EE:PMK:2013:2.13.24057.16940	14.06.2013	Open
2-06-4403/2	Kohtu I astme menetlus	Court ruling	Law of obligations	Iko Nõmm	ECLI:EE:HMK:2006:2.06.4403.15908	26.04.2006	Open
2-06-1145/4	Kohtu I astme menetlus	Court ruling	Payment order	Liivi Suursoo	ECLI:EE:HMK:2006:2.06.1145.7725	01.03.2006	Open
2-06-1146/4	Kohtu I astme menetlus	Court ruling	Payment order	Nona Alas	ECLI:EE:HMK:2006:2.06.1146.7449	28.02.2006	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


25.09.2026	Riigilaevastik	400,76 €Received	OPERATING EXPENSESWater transport
07.09.2026	Riigilaevastik	121,27 €Received	OPERATING EXPENSESWater transport
10.08.2026	Riigilaevastik	121,27 €Received	OPERATING EXPENSESWater transport
10.06.2026	TS Laevad OÜ	221,71 €Received	OPERATING EXPENSESWater transport
03.06.2026	TS Laevad OÜ	221,71 €Received	OPERATING EXPENSESWater transport

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts


12.02.2021End 13.04.2021	Reference number 178270 · OT-0015520	Riigi Kaitseinvesteeringute KeskusContracting authority	27 729,60 €	Completed
09.03.2017End 09.03.2021	Reference number 178270 · Raamleping (Filtrid, 178270) - OÜ Lamm Consult	Riigi Kaitseinvesteeringute KeskusContracting authority	130 000 €actual 102 585,90 €	Completed
09.03.2017End 09.03.2022	Reference number 178270 · Lepingute koond 2018-2021	Riigi Kaitseinvesteeringute KeskusContracting authority	74 856,30 €	Completed
31.03.2016End 31.05.2016	Reference number 172142 · NJ-EEJ-7/1197	Enefit Industry OÜContracting authority	7 613,70 €	Completed
02.09.2015End 31.12.2016	Reference number 164183 · NK13953	Enefit Kaevandused ASContracting authority	17 651 €actual 9 249,37 €	Completed

.ee domains


filtrikeskus.ee	Active	08.09.2010	09.09.2027
lammconsult.ee	Active	04.07.2010	06.01.2028

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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

Data comes from public registers.