osaühing Vardja & Sarapuu
Active Registry code 10053345
OÜ Viljandi linn Registered 17 Jul 1996
osaühing Vardja & Sarapuu is a OÜ based in Viljandi linn, registry code 10053345, status: active. Main activity: General medical practice activities. Its annual report for 2025 shows revenue of €731 555 and 6 employees.
Turnover
—
State taxes
50 853 €
↑ 17.8% vs Q2 2026
Labour taxes
46 303 €
↑ 2.2% vs Q2 2026
Employees
8
−2 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 5 788 €above 94% of companiesindustry median 2 177 € · companies in the industry: 1 696
- Revenue · 2025 731 555 €above 92% of companiesindustry median 20 811 € · companies in the industry: 3 373
- Net profit margin · 2025 15.7 %above 63% of companiesindustry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | 50 853 | 46 303 | 8 |
| Q2 2026 | — | 43 159 | 45 321 | 10 |
| Q1 2026 | — | 34 876 | 36 428 | 8 |
| Q4 2025 | — | 38 892 | 36 219 | 7 |
| Q3 2025 | — | 56 149 | 43 019 | 7 |
| Q2 2025 | — | 28 977 | 30 329 | 5 |
| Q1 2025 | — | 35 973 | 34 462 | 5 |
| Q4 2024 | — | 40 694 | 32 397 | 5 |
| Q3 2024 | — | 35 918 | 38 061 | 5 |
| Q2 2024 | — | 26 305 | 27 743 | 5 |
| Q1 2024 | — | 29 792 | 31 655 | 5 |
| Q4 2023 | — | 44 491 | 33 066 | 6 |
| Q3 2023 | — | 30 877 | 32 830 | 5 |
| Q2 2023 | — | 24 792 | 26 264 | 5 |
| Q1 2023 | — | 24 190 | 25 675 | 5 |
| Q4 2022 | — | 65 191 | 27 089 | 5 |
| Q3 2022 | — | 29 589 | 24 004 | 6 |
| Q2 2022 | — | 16 675 | 17 220 | 7 |
| Q1 2022 | — | 26 498 | 27 740 | 5 |
Labour taxes per employee per month
1 929 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 731 555 | 114 526 | 323 761 | 373 156 | 347 325 | 6 |
| 2024 | 703 755 | 170 201 | 304 109 | 331 765 | 302 799 | 5 |
| 2023 | 637 247 | 144 833 | 265 058 | 234 631 | 212 598 | 5 |
| 2022 | 577 251 | 137 220 | 214 636 | 180 491 | 147 765 | 5 |
| 2021 | 461 949 | 98 703 | 192 379 | 274 005 | 237 565 | 4 |
| 2020 | 391 955 | 95 286 | 153 384 | 225 033 | 188 862 | 5 |
| 2019 | 381 855 | 62 024 | 164 966 | 149 841 | 125 576 | 5 |
| 2018 | — | — | — | — | — | 5 |
| 2017 | — | — | — | — | — | 5 |
| 2016 | — | — | — | — | — | 5 |
| 2015 | — | — | — | — | — | 4 |
| 2014 | — | — | — | — | — | 4 |
| 2013 | — | — | — | — | — | 4 |
| 2012 | — | — | — | — | — | 4 |
| 2011 | — | — | — | — | — | 4 |
| 2010 | — | — | — | — | — | 4 |
| 2009 | — | — | — | — | — | 4 |
| 2008 | — | — | — | — | — | 4 |
| 2007 | — | — | — | — | — | 4 |
| 2006 | — | — | — | — | — | 4 |
| 2005 | — | — | — | — | — | 4 |
| 2004 | — | — | — | — | — | 4 |
| 2003 | — | — | — | — | — | 4 |
| 2002 | — | — | — | — | — | 4 |
| 2001 | — | — | — | — | — | 4 |
| 2000 | — | — | — | — | — | 4 |
| 1999 | — | — | — | — | — | 4 |
| 1998 | — | — | — | — | — | 4 |
| 1997 | — | — | — | — | — | 3 |
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
15.7 %
Net profit / revenue
Return on equity (ROE)
33.0 %
Net profit / equity
Return on assets (ROA)
30.7 %
Net profit / assets
Equity ratio
93.1 %
Equity / assets
Debt ratio
6.9 %
Liabilities / assets
Current ratio
11.60
Current assets / current liabilities
Revenue per employee
121 926 €
Revenue / average full-time employees
Labour cost per employee per month
4 497 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 1 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 1 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 18 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 29 May 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 30 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 18 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 29 Jun 2020 | Company’s own | e-Äriregister |
Board
- Ülle VardjaBoard member · since 2 Jan 2006
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Ülle VardjaNatural person · 4 793 €
- Ülle VardjaNatural person · 4 793 €
Beneficial owners
- Ülle VardjaDirect ownership · since 25 Sep 2018
Founders and other persons
- Rita SarapuuFounder · 5 000 € · 17 Jul 1996
- Ülle VardjaFounder · 5 000 € · 17 Jul 1996
Activities (EMTAK)
- 86211General medical practice activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20032509 / 8 29 Dec 2025 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 29 Dec 2025 |
||
| Ä 20032509 / 7 2 Sep 2023 |
Amendment entry | In force 2 Sep 2023 |
||
| Ä 20032509 / 6 21 Nov 2022 |
Amendment entry | In force 21 Nov 2022 |
||
| Ä 20032509 / 5 20 Mar 2018 |
Amendment entry | In force 20 Mar 2018 |
||
| Ä 20032509 / 4 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20032509 / 3 29 Dec 2011 |
Amendment entry | In force 29 Dec 2011 |
||
| Ä 20032509 / M1 28 Dec 2011 |
Ruling to eliminate deficiencies | 28 Feb 2012 | In force 28 Dec 2011 |
|
| Ä 32509 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 23 Dec 2008 |
||
| Ä 774 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 32509 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data