APAM Hambakliinik OÜ

Active Registry code 10079936 OÜ Tallinn Registered 21 Oct 1996

APAM Hambakliinik OÜ is a OÜ based in Tallinn, registry code 10079936, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €450 842 and 8 employees.

Turnover

—

State taxes

24 768 €

↑ 1.0% vs Q2 2026

Labour taxes

26 543 €

↑ 0.8% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

Labour taxes per employee 2 949 €

above 62% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 450 842 €

above 87% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 0.9 %

above 30% of companies

industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q4 2023: 0 € · industry median 10 449 € · above 2% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 949 € · +0.8% vs Q2 2026 · industry median 2 177 € · above 62% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 9 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 24 768 € · +1.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	24 768	26 543	9
Q2 2026	—	24 519	26 334	9
Q1 2026	—	27 319	29 271	9
Q4 2025	—	30 692	32 883	9
Q3 2025	—	24 736	26 499	9
Q2 2025	—	30 756	32 851	8
Q1 2025	—	26 107	27 888	9
Q4 2024	—	29 128	31 281	9
Q3 2024	—	42 988	30 086	9
Q2 2024	—	25 254	27 109	8
Q1 2024	—	28 646	30 757	8
Q4 2023	—	18 834	20 266	9
Q3 2023	—	24 125	25 927	9
Q2 2023	—	20 036	21 497	9
Q1 2023	—	20 227	21 681	8
Q4 2022	—	18 053	19 313	7
Q3 2022	—	17 943	19 251	7
Q2 2022	—	19 044	20 409	7
Q1 2022	—	16 154	17 292	7

Labour taxes per employee per month

983 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 450 842 € · +5.6% vs 2024 · industry median 20 811 € · above 87% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 3 941 € · +132.3% vs 2024 · industry median 1 071 € · above 60% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.9 % · +3.7 pp vs the year before · industry median 8.3 % · above 30% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 57 763 € · +10.9% vs 2024

Equity, € 2025: 19 827 € · +24.8% vs 2024

Employees 2025: 8 · +0.0% vs 2024 · industry median 2 · above 83% of the industry

Company
Industry median

Industry: Human health 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	450 842	3 941	286 126	57 763	19 827	8
2024	427 014	-12 187	290 089	52 099	15 886	8
2023	373 482	76 907	242 038	133 256	98 073	6
2022	296 620	-153	191 158	31 656	21 166	6
2021	273 150	-660	178 265	30 317	21 319	6
2020	257 543	-16 326	168 820	29 185	21 979	6
2019	331 208	-6 263	210 275	47 479	38 305	6
2018	—	—	—	—	—	7
2017	—	—	—	—	—	8
2016	—	—	—	—	—	8
2015	—	—	—	—	—	8
2014	—	—	—	—	—	8
2013	—	—	—	—	—	8
2012	—	—	—	—	—	8
2011	—	—	—	—	—	8
2010	—	—	—	—	—	8
2009	—	—	—	—	—	8
2008	—	—	—	—	—	15
2007	—	—	—	—	—	15
2006	—	—	—	—	—	11
2005	—	—	—	—	—	12
2004	—	—	—	—	—	12
2003	—	—	—	—	—	11
2002	—	—	—	—	—	10
2001	—	—	—	—	—	10
2000	—	—	—	—	—	10
1999	—	—	—	—	—	10
1998	—	—	—	—	—	8
1997	—	—	—	—	—	7

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

0.9 %

Net profit / revenue

Return on equity (ROE)

19.9 %

Net profit / equity

Return on assets (ROA)

6.8 %

Net profit / assets

Equity ratio

34.3 %

Equity / assets

Debt ratio

65.7 %

Liabilities / assets

Current ratio

1.25

Current assets / current liabilities

Revenue per employee

56 355 €

Revenue / average full-time employees

Labour cost per employee per month

2 980 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	19 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	20 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	2 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	16 Jun 2020	Company’s own	e-Äriregister

Board

Terje Themas
Board member · since 14 Mar 2019

Right of representation

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

Owners

Terje Themas
Natural person · 23 008 €

100%

Beneficial owners

Terje Themas
Direct ownership · since 11 Jun 2020

Founders and other persons

No other persons.

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 14

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10005155 / 12 27 Oct 2023	Amendment entry	In force 27 Oct 2023	PDF
Ä 10005155 / 11 24 Oct 2023	Amendment entry	In force 24 Oct 2023	PDF
Ä 10005155 / 10 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
K 10005155 / 9 5 Jun 2020	Commercial pledge deleted	In force 5 Jun 2020	PDF
Ä 10005155 / 8 6 Jul 2019	Amendment entry	In force 6 Jul 2019	PDF
Ä 10005155 / 7 14 Mar 2019	Amendment entry	In force 14 Mar 2019	PDF
Ä 10005155 / 6 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10005155 / 5 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10005155 / 4 31 Aug 2016	Amendment entry	In force 31 Aug 2016	PDF
Ä 10005155 / 3 17 Jan 2012	Amendment entry	In force 17 Jan 2012	PDF
Ä 5155 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 5155 / M5 9 Oct 2006	Fine annulled	Confirmed 9 Oct 2006	PDF
Ä 5155 / M4 9 Oct 2006	Fine annulled	Confirmed 9 Oct 2006	PDF
Ä 5155 / M3 6 Oct 2006	Appeal accepted for proceedings	In force 6 Oct 2006	PDF

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