Advokaadibüroo Rein Napa Osaühing

Active Registry code 10063697 OÜ Laeva küla Registered 9 Aug 1996

Advokaadibüroo Rein Napa Osaühing is a OÜ based in Laeva küla, registry code 10063697, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €15 180 with 1 employees.

Turnover

15 180 €

↓ 0.9% vs Q2 2026

State taxes

604 €

↓ 87.4% vs Q2 2026

Labour taxes

0 €

↓ 100.0% 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 15 180 €

above 64% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 0 €

above 2% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 53 643 €

above 86% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 3.6 %

above 32% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 15 180 € · −0.9% vs Q2 2026 · industry median 9 740 € · above 64% 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: 0 € · −100.0% vs Q2 2026 · industry median 1 122 € · above 2% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 604 € · −87.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	15 180	604	—	1
Q2 2026	15 323	4 791	3 348	1
Q1 2026	13 869	4 025	3 348	1
Q4 2025	11 998	4 675	3 348	1
Q3 2025	13 917	6 493	3 348	1
Q2 2025	12 743	5 786	3 348	1
Q1 2025	12 498	5 162	3 308	1
Q4 2024	12 359	5 814	2 690	1
Q3 2024	17 272	5 098	1 614	1
Q2 2024	13 139	4 520	178	1
Q1 2024	13 686	2 449	538	2
Q4 2023	12 335	3 408	2 024	2
Q3 2023	12 394	3 663	2 152	1
Q2 2023	15 776	4 367	1 724	3
Q1 2023	14 478	3 239	1 076	3
Q4 2022	15 307	4 121	1 789	3
Q3 2022	9 103	2 404	1 614	3
Q2 2022	38 902	2 036	1 076	3
Q1 2022	11 830	2 316	753	3

Labour taxes per employee per month

0 €

Turnover per employee in the quarter

15 180 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 53 643 € · −7.4% vs 2024 · industry median 12 784 € · above 86% 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: 1 918 € · −63.0% vs 2024 · industry median 1 062 € · above 57% 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: 3.6 % · −5.4 pp vs the year before · industry median 14.8 % · above 32% 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, € 2025: 16 976 € · −5.8% vs 2024

Equity, € 2025: 5 860 € · −26.2% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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	53 643	1 918	32 112	16 976	5 860	1
2024	57 932	5 186	13 380	18 017	7 942	1
2023	49 888	6 909	18 398	50 184	14 183	1
2022	49 946	4 075	12 042	56 132	15 349	1
2021	47 402	952	12 845	74 029	13 774	1
2020	47 528	7 624	10 778	83 365	13 830	1
2019	50 343	193	11 937	74 978	7 406	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	3
2002	—	—	—	—	—	1
2001	—	—	—	—	—	1
2000	—	—	—	—	—	1
1998	—	—	—	—	—	1

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

3.6 %

Net profit / revenue

Return on equity (ROE)

32.7 %

Net profit / equity

Return on assets (ROA)

11.3 %

Net profit / assets

Equity ratio

34.5 %

Equity / assets

Debt ratio

65.5 %

Liabilities / assets

Current ratio

0.32

Current assets / current liabilities

Revenue per employee

53 643 €

Revenue / average full-time employees

Labour cost per employee per month

2 676 €

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	18 Jan 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jan 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	21 Jan 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	16 Jan 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	20 Jan 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	19 Jan 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	22 Jan 2020	Company’s own	e-Äriregister

Board

Rein Napa
Board member · since 9 Aug 1996

Right of representation

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

Owners

Rein Napa
Natural person · 2 500 €

100%

Beneficial owners

Rein Napa
Direct ownership · since 23 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20001267 / 11 4 Jun 2026	Amendment entry		In force 4 Jun 2026	PDF
Ä 20001267 / M3 3 Jun 2026	Ruling to eliminate deficiencies	3 Jul 2026	Deficiencies eliminated 4 Jun 2026	PDF
Ä 20001267 / 10 23 Jan 2024	Amendment under Code of Civil Procedure § 595¹ (1)		In force 23 Jan 2024	PDF
Ä 20001267 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20001267 / 8 22 Apr 2019	Amendment under Commercial Code § 525 (2)		In force 22 Apr 2019	PDF
Ä 20001267 / 7 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20001267 / 6 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 20001267 / 5 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20001267 / 4 5 Jul 2011	Amendment entry		In force 5 Jul 2011	PDF
Ä 20001267 / M2 28 Feb 2011	Ruling to eliminate deficiencies	28 Apr 2011	In force 28 Feb 2011	PDF
Ä 1267 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 23 Dec 2008	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data