osaühing ELENAAR

Active Registry code 10006363 OÜ Tartu linn Registered 2 Jan 1996

osaühing ELENAAR is a OÜ based in Tartu linn, registry code 10006363, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. According to EMTA, turnover for Q3 2026 was €47 456 with 2 employees.

Turnover

47 456 €

↑ 23.8% vs Q2 2026

State taxes

16 822 €

↑ 8.1% vs Q2 2026

Labour taxes

7 462 €

↓ 7.0% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 47 456 €

above 87% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 3 731 €

above 91% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 174 451 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 24.6 %

above 61% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 47 456 € · +23.8% vs Q2 2026 · industry median 9 740 € · above 87% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 731 € · −7.0% vs Q2 2026 · industry median 1 122 € · above 91% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 16 822 € · +8.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	47 456	16 822	7 462	2
Q2 2026	38 346	15 558	8 020	2
Q1 2026	62 234	18 879	7 770	2
Q4 2025	36 417	14 445	8 044	2
Q3 2025	37 689	13 968	7 587	2
Q2 2025	36 904	14 011	8 386	2
Q1 2025	48 106	14 785	7 610	2
Q4 2024	41 581	21 717	8 010	2
Q3 2024	68 360	20 295	8 653	2
Q2 2024	44 501	10 918	7 932	2
Q1 2024	49 901	14 505	7 240	2
Q4 2023	36 532	18 752	7 530	2
Q3 2023	44 786	14 027	7 381	2
Q2 2023	26 986	8 106	6 279	2
Q1 2023	51 878	13 420	6 755	2
Q4 2022	42 368	10 220	4 618	2
Q3 2022	44 705	10 224	4 296	2
Q2 2022	30 881	17 061	7 601	2
Q1 2022	38 398	9 374	5 087	2

Labour taxes per employee per month

1 244 €

Turnover per employee in the quarter

23 728 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 174 451 € · −1.9% vs 2024 · industry median 12 784 € · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 42 877 € · +4.6% vs 2024 · industry median 1 062 € · above 98% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 24.6 % · +1.5 pp vs the year before · industry median 14.8 % · above 61% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 152 899 € · +50.1% vs 2024

Equity, € thousand 2025: 131 642 € · +48.3% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	174 451	42 877	76 266	152 899	131 642	2
2024	177 790	41 005	72 667	101 895	88 763	2
2023	161 933	16 190	70 407	111 602	86 358	2
2022	151 811	21 857	47 959	124 934	101 796	2
2021	157 355	32 082	47 728	151 405	111 222	2
2020	135 213	33 632	39 588	102 992	79 140	2
2019	121 208	36 431	32 102	75 225	45 508	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	0
2008	—	—	—	—	—	8
2007	—	—	—	—	—	8
2006	—	—	—	—	—	9
2005	—	—	—	—	—	8
2004	—	—	—	—	—	8
2003	—	—	—	—	—	9
2002	—	—	—	—	—	9
2001	—	—	—	—	—	9
2000	—	—	—	—	—	9
1999	—	—	—	—	—	10
1998	—	—	—	—	—	10
1997	—	—	—	—	—	9

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2025

Net profit margin

24.6 %

Net profit / revenue

Return on equity (ROE)

32.6 %

Net profit / equity

Return on assets (ROA)

28.0 %

Net profit / assets

Equity ratio

86.1 %

Equity / assets

Debt ratio

13.9 %

Liabilities / assets

Current ratio

5.82

Current assets / current liabilities

Revenue per employee

87 226 €

Revenue / average full-time employees

Labour cost per employee per month

3 178 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	21 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	22 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	31 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	15 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	19 Jun 2020	Company’s own	e-Äriregister

Board

Margo Juhanson
Board member · since 12 Mar 2003
Rahel Juhanson
Board member · since 31 Jan 2017

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Rahel Juhanson
Natural person · 2 556 €

100%
Margo Juhanson
Natural person · 2 556 €

100%

Beneficial owners

Margo Juhanson
Direct ownership · since 2 Sep 2018
Rahel Juhanson
Direct ownership · since 2 Sep 2018

Founders and other persons

Alar Zukker
Founder · 500 € · 2 Jan 1996
Margo Juhanson
Founder · 1 000 € · 2 Jan 1996
AKTSIASELTS EVIKO
Founder · 8 500 € · 2 Jan 1996

Activities (EMTAK)

6920Accounting, bookkeeping and auditing activities; tax consultancy Main
4321Electrical installation

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20000148 / 14 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20000148 / 13 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20000148 / 12 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 20000148 / 11 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20000148 / 10 31 Jan 2017	Amendment entry	In force 31 Jan 2017	PDF
Ä 20000148 / 9 11 Mar 2011	Amendment entry	In force 11 Mar 2011	PDF
Ä 20000148 / M1 10 Mar 2011	Ruling to eliminate deficiencies	In force 10 Mar 2011	PDF
Ä 148 / 8 18 Feb 2009	Amendment entry	In force 18 Feb 2009	PDF
Ä 148 / 7 3 Dec 2008	Deletion of activities from the registry card	In force 29 Dec 2008	PDF
Ä 148 / 6 15 Feb 2008	Amendment entry	In force 15 Feb 2008	PDF
Ä 148 / 5 11 Mar 2003	Amendment entry	In force	PDF
Ä 148 / 4 28 Oct 2002	Unpublished amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data