Osaühing LEPNA EHITUS
RegisteredKey figures
Ratios
2025Summary: Osaühing LEPNA EHITUS
What kind of company is it?
Osaühing LEPNA EHITUS (registry code 10268028) is a private limited company (OÜ). The company was entered in the Commercial Register in 1997 and has been registered for 29 years. Registered location: Lepna alevik, Rakvere vald, Lääne-Viru maakond. According to the latest annual report, the main activity is growing of cereals (except rice), pulses and oilseeds (EMTAK 01111). The company is registered for VAT (VAT number EE100463408).
How is the company doing financially?
Revenue in financial year 2025 was 1 359 637 €, down 13,0% on the previous year (1 562 353 €). From 2019 to 2025, revenue grew by an average of 4,2% per year. Net profit for financial year 2025 was 161 837 € (11,9% of revenue). The company was profitable in all 7 published financial years. In financial year 2025 the company had 6 employees. Revenue per employee was 226 606 €. At the end of financial year 2025, total assets were 5 486 241 € and equity 3 431 338 € (62,5% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 874 028 €, up 122% on the same quarter a year earlier. The company had 7 employees in that quarter. Labour taxes paid in the quarter: 14 919 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1420 € per month.
Who runs the company and who owns it?
The company has one management board member. The sole owner of the company is a private individual.
Where does the data come from and how fresh is it?
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 19.03.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 874 028 € | 7 | 14 919 € |
| Q2 2026 | 229 996 € | 6 | 16 534 € |
| Q1 2026 | 214 760 € | 7 | 14 051 € |
| Q4 2025 | 705 815 € | 6 | 17 438 € |
| Q3 2025 | 393 589 € | 6 | 13 061 € |
| Q2 2025 | 140 261 € | 6 | 13 125 € |
| Q1 2025 | 178 114 € | 6 | 17 324 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 38 142 € (1% of distributable profit).
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 1 228 263 | 2 199 287 | 1 300 675 | 1 562 353 | 1 359 637 |
| Net profit | 424 763 | 976 801 | 93 054 | 118 877 | 161 837 |
| Retained earnings | 1 764 544 | 2 189 310 | 3 091 111 | 3 184 165 | 3 264 900 |
| Total assets | 3 519 133 | 5 200 562 | 5 009 598 | 5 782 515 | 5 486 241 |
| Total liabilities | 1 325 225 | 2 029 850 | 1 820 832 | 2 474 872 | 2 054 903 |
| Total equity | 2 193 908 | 3 170 712 | 3 188 766 | 3 307 643 | 3 431 338 |
| Employees | 6 | 8 | 6 | 6 | 6 |
| Average gross salary (monthly) | 854 | 904 | 1606 | 1227 | 1301 |
| Calculated dividend | 0 | 0 | 75 000 | 0 | 38 142 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear
Data from public registers, not a credit rating.
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State aid and grants
47 recordsState aid and de minimis aid in total 509 294 € (2016–2026). Largest grantors: Põllumajanduse Registrite ja Informatsiooni Amet (484 747 €), Keskkonnaamet (23 563 €), Eesti Töötukassa (983 €).
Show all aid records (47)
| Grantor | Purpose | Amount | Date |
|---|---|---|---|
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 05.04.2024 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 14.04.2023 |
| Põllumajanduse Registrite ja Informatsiooni Amet | Muu | 90 € | 07.07.2022 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 20.04.2022 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 06.04.2021 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 23.12.2019 |
| Põllumajanduse Registrite ja Informatsiooni Amet | Investeeringud | 148 417 € | 18.12.2019 |
| Põllumajanduse Registrite ja Informatsiooni Amet | Investeeringud | 14 999 € | 20.06.2019 |
| Eesti Töötukassa | Põllumajanduslik VTA | 983 € | 07.03.2019 |
| Keskkonnaamet | Põllumajanduslik VTA | 2707 € | 03.04.2018 |
| Keskkonnaamet | Põllumajanduslik VTA | 3200 € | 13.12.2016 |
| Keskkonnaamet | Põllumajanduslik VTA | 1656 € | 22.07.2016 |
The total also includes 35 tax reductions worth 321 241 € (e.g. the excise reduction on marked diesel fuel), not listed separately in the table.
Source: State Aid and De Minimis Aid Register (Ministry of Finance). For guarantees and loans the amount is the aid element, not the loan amount. View in the register ↗
Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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