Digital Learning Systems OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 2824 € | — | 0 € |
| Q2 2026 | 3796 € | 1 | 0 € |
| Q1 2026 | 5498 € | 1 | 0 € |
| Q4 2025 | 5849 € | 1 | 0 € |
| Q3 2025 | 3370 € | 1 | 879 € |
| Q2 2025 | 4443 € | 1 | 586 € |
| Q1 2025 | 8843 € | 1 | 869 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedNo dividends were distributed.
Equity decreased by 1700 € in ways other than from retained earnings — e.g. a share capital reduction, a payout from other reserves or a revaluation reserve adjustment. The open data does not show whether this was a payout to the owners.
Previous year's retained earnings + previous year's profit − current retained earnings.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 80 062 | 125 983 | 154 864 | 161 682 | 179 754 | 187 512 | 185 148 |
| Total non-current assets | 169 | 169 | 169 | 169 | 20 169 | 20 169 | 21 744 |
| Total assets | 80 231 | 126 152 | 155 033 | 161 851 | 199 923 | 207 681 | 206 892 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 8353 | 31 761 | 31 192 | 7518 | 36 186 | 42 488 | 33 804 |
| Non-current liabilities | 3287 | 1409 | 25 000 | 25 000 | 25 000 | 25 000 | 25 000 |
| Total liabilities | 11 640 | 33 170 | 56 192 | 32 518 | 61 186 | 67 488 | 58 804 |
| Share capital | 3005 | 3005 | 3005 | 3005 | 3005 | 3005 | 3005 |
| Retained earnings of previous periods | 18 113 | 50 609 | 75 120 | 80 979 | 111 471 | 120 875 | 122 630 |
| Profit for the year | 32 616 | 24 511 | 5859 | 30 492 | 9404 | 1756 | 9596 |
| Reserves and other equity | 14 857 | 14 857 | 14 857 | 14 857 | 14 857 | 14 557 | 12 857 |
| Total equity | 68 591 | 92 982 | 98 841 | 129 333 | 138 737 | 140 193 | 148 088 |
| Income statement | |||||||
| Sales revenue | 76 781 | 87 805 | 75 245 | 79 482 | 50 682 | 32 731 | 28 832 |
| Operating profit | 33 844 | 25 672 | 10 059 | 31 565 | 10 977 | 5073 | 11 174 |
| Profit before income tax | 32 616 | 24 511 | 5860 | 30 492 | 9404 | 1756 | 9596 |
| Profit for the reporting year | 32 616 | 24 511 | 5859 | 30 492 | 9404 | 1756 | 9596 |
| Labour costs | 30 647 | 16 294 | 15 988 | 8028 | 8028 | 8028 | 4014 |
| Depreciation of non-current assets | — | — | — | — | — | — | — |
| Other indicators | |||||||
| Employees | 2 | 2 | 2 | 1 | 1 | 1 | 1 |
| Calculated dividend | — | 0 | 0 | 0 | 0 | 0 | 0 |
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 note4 clear
Data from public registers, not a credit rating.
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Public procurement
1 contractsPublic contracts won worth 118 € from 1 contracting authorities (30.07.2025–30.07.2025).
| Tender | Contracting authority | Amount | Awarded |
|---|---|---|---|
| Sisustuse, õppe- ja abivahendite ostmine Tõrva valla koolidele ja noorsootööasutustele · JUTUPLIIATS JA TARVIKUD | Tõrva Vallavalitsus | 118 € | 30.07.2025 |
Source: Public Procurement Register open data from October 2023. All public tenders
Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
Summary: Digital Learning Systems OÜ
Overview
Digital Learning Systems OÜ (registry code 12572150) is a private limited company (OÜ). The company was entered in the Commercial Register in 2013 and has been registered for 12 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is õpikute, sõnaraamatute jm teatmeteoste kirjastamine (EMTAK 58112). The company is registered for VAT (VAT number EE101722960).
Financial results
Revenue in financial year 2025 was 28 832 €, down 11,9% on the previous year (32 731 €). From 2019 to 2025, revenue declined by an average of 15,1% per year. This is the company's lowest revenue among the published years (2019–2025). Net profit for financial year 2025 was 9596 € (33,3% 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 28 832 €. At the end of financial year 2025, total assets were 206 892 € and equity 148 088 € (71,6% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 2824 €, down 16,2% on the same quarter a year earlier.
Management and owners
The management board has 2 members. According to the register, the company has 2 owners. The largest stake (95,2%) is held by a private individual.
Data sources and freshness
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 09.07.2026. 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.