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

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 (10)

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
ARTS, SPORTS AND RECREATION
Sports, amusement and recreation activities
Amusement and recreation activities
93291 - Other amusement and recreation activities n.e.c.

VAT liability

	Start	End
EE101824402	06.10.2015

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	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 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	4 607 €	3 210 €	34 458 €16.8%	5
Kokku 2026:	4 607 €	3 210 €	34 458 €
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

	2022	2023	2024
Production of meat and poultry meat products	93 232 €	146 124 €	136 599 €
Event catering	7 148 €	3 906 €	9 578 €
Other amusement and recreation activities n.e.c.			1 221 €
Other amusement and leisure activities n.e.c.	7 250 €

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
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 Q1

Turnover

Amount

34 458 €

Monthly average

11 486 €

Per employee

2 297 €

Equity ratio

459,44%

Labour taxes

Turnover ratio

9,32%

Tax ratio

69,68%

Monthly average

1 070 €

Per employee

214 €

State taxes

Monthly average

1 536 €

Turnover ratio

13,37%

Estimated salary

Gross salary

602 €

Net salary

592 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	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	111 571 €48.5%	75 108 €6.8%	80 598 €8.1%	87 740 €20.6%	72 782 €128.5%	31 858 €
Total assets	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	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	56 273 €256.1%	15 801 €	15 801 €	15 801 €	15 801 €611.8%	2 220 €
Total liabilities	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 €
Retained earnings	2 337 €12.3%	2 081 €68.1%	6 525 €75.5%	26 663 €46.0%	49 408 €82.3%	27 108 €
Net profit	2 735 €968.4%	256 €105.8%	-4 444 €77.9%	-20 138 €11.5%	-22 745 €202.0%	22 300 €
Equity	7 572 €56.5%	4 837 €5.6%	4 581 €49.2%	9 025 €69.1%	29 163 €43.8%	51 908 €
Turnover	147 398 €1.8%	150 030 €39.4%	107 630 €10.2%	119 833 €20.3%	99 631 €12.7%	114 108 €
Profit margin	1.86%987.4%	0.17%104.1%	-4.13%75.4%	-16.81%26.4%	-22.83%216.8%	19.54%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	Y JPM	A EXW	D WHB	-11 569	-13 233
Liquidity
Current ratio	L.A	N.C	N.O	0.4	0.7
Quick ratio	V.B	K.F	F.M	0.1	0.3
Cash ratio	Y.U	W.J	H.T	0.0	0.3
Efficiency
Days sales outstanding (dso)	GQ.K	KC.Y	YI.F	9.6	5.6
Asset turnover	M.E	A.P	A.S	0.9	0.9
Structure
Debt ratio	I.V	C.B	Q.R	0.9	0.8
Profitability
Operating margin	A.O%	V.B%	-L.I%	-16.5%	-22.4%
Net profit margin	G.Q%	C.U%	-T.W%	-16.8%	-22.8%
Return on assets (roa)	V.J%	T.P%	-C.G%	-15.5%	-19.6%
Return on equity (roe)	ZR.L%	I.B%	-FU.E%	-223.1%	-78.0%

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 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
14.04.2026	Eesti Töötukassa	450.00 € Received	OTHER GRANTS Social protection of the unemployed
16.03.2026	Eesti Töötukassa	278.57 € Received	OTHER GRANTS Social protection of the unemployed
16.02.2026	Eesti Töötukassa	221.50 € Received	OTHER GRANTS Social protection of the unemployed
03.02.2026	Tartu Ülikool	917.60 € Received	OPERATING EXPENSES Tertiary education
05.11.2025	Alutaguse Vallavalitsus	120.00 € Received	OPERATING EXPENSES Youth work and youth centres

OÜ Lammas ja Roos

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

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

Court decisions

Court decisions

Official announcements

No official announcements found

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found