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OÜ Lammas ja Roos

Legal form:

Private limited company

Registry code:

12905500

VAT no.:

EE101824402

Fiscal-year period:

01.01 - 31.12

Established:

03.09.2015 (11)

Capital:

2 500 EUR

Address:

Liiva, Kasevälja küla, Alutaguse vald, Ida-Viru maakond, 41105

Status:

Registered

Contacts

Email:

jaak.arm@gmail.com

Industries

MANUFACTURING
Manufacture of food products
Processing and preserving of meat and production of meat products
10131 - Production of meat and poultry meat products
ACCOMMODATION AND FOOD SERVICE
Food and beverage service activities
Event catering, contract catering and other food service
56211 - Event catering

VAT liability

	Start	End
EE101824402	06.10.2015

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	30.06.2026	Valid
2024	01.01.2024 - 31.12.2024	25.03.2025	Valid
2023	01.01.2023 - 31.12.2023	25.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	28.12.2020	Valid
2018	01.01.2018 - 31.12.2018	30.06.2019	Valid
2017	01.01.2017 - 31.12.2017	27.06.2018	Valid
2016	03.09.2015 - 31.12.2016	29.06.2017	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.09.2026.

???

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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? Strengths

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	5 738 €	4 606 €	41 926 €21.7%	3
2026 Q1	4 607 €	3 210 €	34 458 €16.8%	5
Kokku 2026:	10 345 €	7 816 €	76 384 €
2025 Q4	6 762 €	4 266 €	41 407 €13.7%	5
2025 Q3	8 590 €	4 084 €	47 953 €70.2%	4
2025 Q2	3 280 €	2 371 €	28 176 €12.5%	4
2025 Q1	0 €	2 829 €	25 038 €27.2%	4
Kokku 2025:	18 632 €	13 550 €	142 574 €6.0%
2024 Q4	6 127 €	3 142 €	34 396 €25.0%	4
2024 Q3	5 455 €	3 837 €	45 837 €21.6%	4
2024 Q2	5 582 €	3 808 €	37 689 €11.5%	5
2024 Q1	7 266 €	4 590 €	33 808 €22.8%	5
Kokku 2024:	24 430 €	15 377 €	151 730 €5.6%
2023 Q4	5 163 €	3 712 €	43 785 €4.8%	5
2023 Q3	6 465 €	3 926 €	41 768 €33.7%	4
2023 Q2	4 286 €	3 502 €	31 240 €16.0%	5
2023 Q1	4 883 €	2 798 €	26 928 €9.2%	5
Kokku 2023:	20 797 €	13 938 €	143 721 €33.5%
2022 Q4	4 697 €	3 497 €	24 660 €23.3%	5
2022 Q3	4 252 €	3 300 €	32 154 €14.3%	5
2022 Q2	4 409 €	2 775 €	28 141 €24.1%	5
2022 Q1	3 548 €	2 816 €	22 670 €21.3%	5
Kokku 2022:	16 906 €	12 388 €	107 625 €11.9%
2021 Q4	3 085 €	3 118 €	28 822 €11.9%	5
2021 Q3	2 813 €	2 964 €	32 715 €6.4%	4
2021 Q2	3 100 €	2 907 €	34 954 €36.3%	4
2021 Q1	3 266 €	2 144 €	25 653 €20.9%	4
Kokku 2021:	12 264 €	11 134 €	122 143 €1.4%
2020 Q4	2 545 €	1 976 €	32 434 €28.9%	3
2020 Q3	1 990 €	1 976 €	25 156 €20.5%	3
2020 Q2	2 380 €	1 633 €	20 870 €54.1%	3
2020 Q1	1 765 €	2 049 €	45 474 €39.6%	3
Kokku 2020:	8 680 €	7 635 €	123 934 €59.5%
2019 Q4	5 747 €	1 811 €	32 572 €201.5%	2
2019 Q3	1 701 €	1 811 €	10 803 €63.8%	2
2019 Q2	4 937 €	1 673 €	29 807 €561.3%	2
2019 Q1	1 595 €	1 699 €	4 507 €8.8%	2
Kokku 2019:	13 980 €	6 994 €	77 689 €309.5%
2018 Q4	1 574 €	1 676 €	4 943 €17.3%	2
2018 Q3	1 052 €	1 110 €	5 976 €29.0%	2
2018 Q2	0 €	210 €	4 631 €35.4%	1
2018 Q1	0 €	0 €	3 421 €22.3%	0
Kokku 2018:	2 626 €	2 996 €	18 971 €40.0%
2017 Q4	0 €	0 €	4 405 €101.3%	0
2017 Q3	0 €	0 €	2 188 €72.8%	0
2017 Q2	0 €	0 €	1 266 €77.8%	0
2017 Q1	0 €	0 €	5 692 €	0
Kokku 2017:	0 €	0 €	13 551 €
2016 Q4	0 €	0 €	0 €	0
2016 Q3	0 €	0 €	0 €	0
2016 Q2	0 €	0 €	0 €	0
2016 Q1	0 €	0 €	0 €	0
Kokku 2016:	0 €	0 €	0 €
2015 Q4	0 €	0 €	0 €	0
Kokku 2015:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Production of meat and poultry meat products	146 124 €	136 599 €	129 106 €
Event catering	3 906 €	9 578 €	10 952 €
Other amusement and recreation activities n.e.c.		1 221 €

Tax debts

No tax debt found

No tax debt as of 05.09.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Jaak Arm	36305XXXXXX	05.05.1963 (63)	Board member	03.09.2015	-
Lagle Arm	46301XXXXXX	18.01.1963 (63)	Board member	03.09.2015	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Lagle Arm	46301XXXXXX	18.01.1963 (63)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-
Jaak Arm	36305XXXXXX	05.05.1963 (63)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-

2 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
Jaak Arm	36305XXXXXX	05.05.1963 (63)	Founder	02.09.2015	-
Lagle Arm	46301XXXXXX	18.01.1963 (63)	Founder	02.09.2015	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Jaak Arm	36305XXXXXX	05.05.1963 (63)	Direct holding	27.12.2024	-
Lagle Arm	46301XXXXXX	18.01.1963 (63)	Direct holding	27.12.2024	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

41 926 €

Monthly average

13 975 €

Per employee

4 658 €

Equity ratio

559,01%

Labour taxes

Turnover ratio

10,99%

Tax ratio

80,27%

Monthly average

1 535 €

Per employee

384 €

State taxes

Monthly average

1 913 €

Turnover ratio

13,69%

Estimated salary

Gross salary

888 €

Net salary

805 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	48 401 €12.1%	55 077 €2.4%	53 789 €6.6%	50 456 €17.8%	42 815 €24.8%	56 955 €18.7%	70 049 €
Non-current assets	104 693 €6.2%	111 571 €48.5%	75 108 €6.8%	80 598 €8.1%	87 740 €20.6%	72 782 €128.5%	31 858 €
Total assets	153 094 €8.1%	166 648 €29.3%	128 897 €1.6%	131 054 €0.4%	130 555 €0.6%	129 737 €27.3%	101 907 €
Short-term liabilities	106 548 €3.6%	102 803 €5.0%	108 259 €2.2%	110 672 €4.7%	105 729 €24.7%	84 773 €77.4%	47 779 €
Long-term liabilities	36 990 €34.3%	56 273 €256.1%	15 801 €	15 801 €	15 801 €	15 801 €611.8%	2 220 €
Total liabilities	143 538 €9.8%	159 076 €28.2%	124 060 €1.9%	126 473 €4.1%	121 530 €20.8%	100 574 €101.2%	49 999 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	5 072 €117.0%	2 337 €12.3%	2 081 €68.1%	6 525 €75.5%	26 663 €46.0%	49 408 €82.3%	27 108 €
Net profit	1 984 €27.5%	2 735 €968.4%	256 €105.8%	-4 444 €77.9%	-20 138 €11.5%	-22 745 €202.0%	22 300 €
Equity	9 556 €26.2%	7 572 €56.5%	4 837 €5.6%	4 581 €49.2%	9 025 €69.1%	29 163 €43.8%	51 908 €
Turnover	140 058 €5.0%	147 398 €1.8%	150 030 €39.4%	107 630 €10.2%	119 833 €20.3%	99 631 €12.7%	114 108 €
Profit margin	1.42%23.7%	1.86%987.4%	0.17%104.1%	-4.13%75.4%	-16.81%26.4%	-22.83%216.8%	19.54%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	FH SNQ	H BTS	M TBW	3 965	-11 569
Liquidity
Current ratio	T.O	Y.G	M.Z	0.5	0.4
Quick ratio	L.W	Q.E	U.F	0.1	0.1
Cash ratio	H.Q	A.Z	Z.U	0.1	0.0
Efficiency
Days sales outstanding (dso)	JP.E	AQ.S	MX.Y	13.9	9.6
Asset turnover	D.U	O.Z	L.H	0.8	0.9
Structure
Debt ratio	V.N	X.J	Z.L	1.0	0.9
Profitability
Operating margin	I.W%	G.F%	E.E%	-3.9%	-16.5%
Net profit margin	T.I%	U.P%	Z.H%	-4.1%	-16.8%
Return on assets (roa)	R.V%	G.J%	Z.O%	-3.4%	-15.5%
Return on equity (roe)	VT.I%	NZ.V%	Z.V%	-97.0%	-223.1%

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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	Status
Ä 50014268 / 5	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 50014268 / 4	30.06.2021	Entry - Amendment entry	Entered into force (30.06.2021)
Ä 50014268 / 3	20.01.2018	Entry - Amendment entry	Entered into force (20.01.2018)
Ä 50014268 / 2	19.01.2018	Entry - Amendment entry	Entered into force (19.01.2018)
Ä 50014268	03.09.2015	Entry - Initial entry	Entered into force (03.09.2015)

1 - 5 / 5 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	Participants
2-19-6917/76	Civil case	Court ruling	Law of obligations	Villem Lapimaa, Ulvi Loonurm, Neve Uudelt	ECLI:EE:TLRK:2022:2.19.6917.13097	01.07.2022
2-19-6917/68	Civil case	Court judgment	Law of obligations	Kaija Kaijanen, Vallo Kariler, Ande Tänav	ECLI:EE:TLRK:2021:2.19.6917.18090	14.05.2021

1 - 2 / 2 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
23.07.2026	Sihtasutus Alutagusemaa	204.00 € Received	OPERATING EXPENSES Water transport
13.07.2026	Eesti Töötukassa	473.00 € Received	OTHER GRANTS Social protection of the unemployed
16.06.2026	Eesti Töötukassa	430.92 € Received	OTHER GRANTS Social protection of the unemployed
19.05.2026	Riigi Kinnisvara Aktsiaselts	372.00 € Received	PERSONNEL EXPENSES Other general services
14.05.2026	Eesti Töötukassa	498.96 € Received	OTHER GRANTS Social protection of the unemployed

OÜ Lammas ja Roos

Contacts

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Hidden

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Holdings in companies

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Aggregate data

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Licences & notices

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Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

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Public transactions

Public transactions

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Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found