Osaühing Memorandum
RegisteredKey figures
Ratios
2025Profit exceeds EBITDA because of financial income (e.g. dividends or interest), which EBITDA does not include.
Summary: Osaühing Memorandum
What kind of company is it?
Osaühing Memorandum (registry code 10908404) is a private limited company (OÜ). The company was entered in the Commercial Register in 2002 and has been registered for 23 years. Registered location: Kohila alev, Kohila vald, Rapla maakond. According to the latest annual report, the main activity is business and other management consultancy (EMTAK 70201). The company is registered for VAT (VAT number EE100796625).
How is the company doing financially?
Revenue in financial year 2025 was 59 250 €, up 1,7% on the previous year (58 263 €). From 2019 to 2025, revenue grew by an average of 3,7% per year. Net profit for financial year 2025 was 340 378 € (574% of revenue). The company was profitable in all 7 published financial years. In financial year 2025 the company had 1 employees. Revenue per employee was 59 250 €. At the end of financial year 2025, total assets were 2 382 170 € and equity 2 121 154 € (89,0% of assets). Based on labour costs in the report, the estimated average gross salary was about 1170 € per month.
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 15 846 €, down 41,6% on the same quarter a year earlier. Labour taxes paid in the quarter: 2115 €.
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 03.07.2026. 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 | 15 846 € | — | 2115 € |
| Q2 2026 | 12 985 € | — | 2115 € |
| Q1 2026 | 13 208 € | — | 1269 € |
| Q4 2025 | 14 813 € | — | 2115 € |
| Q3 2025 | 27 127 € | — | 2115 € |
| Q2 2025 | 15 363 € | — | 1974 € |
| Q1 2025 | 16 694 € | — | 1551 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 56 100 € (3% of distributable profit).
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 154 138 | 64 455 | 60 375 | 58 263 | 59 250 |
| Net profit | 1 562 400 | 183 693 | 195 322 | 131 866 | 340 378 |
| Retained earnings | 135 516 | 1 617 167 | 1 579 434 | 1 642 581 | 1 718 347 |
| Total assets | 2 220 464 | 2 306 354 | 2 387 465 | 2 206 131 | 2 382 170 |
| Total liabilities | 460 119 | 443 065 | 550 280 | 369 255 | 261 016 |
| Total equity | 1 760 345 | 1 863 289 | 1 837 185 | 1 836 876 | 2 121 154 |
| Employees | 1 | 1 | 1 | 1 | 1 |
| Average gross salary (monthly) | 694 | 932 | 891 | 932 | 1168 |
| Calculated dividend | 60 820 | 80 749 | 221 426 | 132 175 | 56 100 |
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 obligations1 note6 clear
Data from public registers, not a credit rating.
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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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