DENTAL HAMBARAVI OÜ

Active Registry code 10080827 OÜ Tartu linn Registered 21 Aug 1996

DENTAL HAMBARAVI OÜ is a OÜ based in Tartu linn, registry code 10080827, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €244 870 and 3 employees.

Turnover

—

State taxes

10 390 €

↓ 0.2% vs Q2 2026

Labour taxes

11 028 €

↓ 0.1% 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 3 676 €

above 73% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 244 870 €

above 79% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 8.4 %

above 50% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 3 676 € · −0.1% vs Q2 2026 · industry median 2 177 € · above 73% 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: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 10 390 € · −0.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	10 390	11 028	3
Q2 2026	—	10 406	11 044	3
Q1 2026	—	10 414	11 005	3
Q4 2025	—	11 661	12 353	3
Q3 2025	—	10 939	11 567	3
Q2 2025	—	10 981	11 610	3
Q1 2025	—	13 798	11 036	3
Q4 2024	—	11 472	12 280	3
Q3 2024	—	10 276	10 984	3
Q2 2024	—	9 917	10 568	3
Q1 2024	—	19 005	11 638	3
Q4 2023	—	10 314	11 028	3
Q3 2023	—	8 865	9 480	3
Q2 2023	—	8 592	9 189	3
Q1 2023	—	8 565	9 134	3
Q4 2022	—	12 357	10 258	3
Q3 2022	—	12 370	10 559	3
Q2 2022	—	9 126	9 786	3
Q1 2022	—	9 250	9 899	4

Labour taxes per employee per month

1 225 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 244 870 € · +6.9% vs 2024 · industry median 20 811 € · above 79% 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: 20 551 € · +538.2% vs 2024 · industry median 1 071 € · above 76% 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: 8.4 % · +10.4 pp vs the year before · industry median 8.3 % · above 50% 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: 84 735 € · +25.6% vs 2024

Equity, € thousand 2025: 69 909 € · +41.6% vs 2024

Employees 2025: 3 · +50.0% vs 2024 · industry median 2 · above 55% 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	244 870	20 551	109 953	84 735	69 909	3
2024	228 985	-4 690	103 249	67 451	49 368	2
2023	223 384	477	96 403	99 028	75 457	2
2022	228 298	-7 550	95 218	139 919	116 636	2
2021	270 708	33 172	99 614	190 938	156 074	2
2020	333 294	73 892	92 461	205 002	161 461	4
2019	348 347	41 226	87 814	141 632	87 569	6
2018	—	—	—	—	—	5
2017	—	—	—	—	—	4
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
1999	—	—	—	—	—	3
1998	—	—	—	—	—	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

8.4 %

Net profit / revenue

Return on equity (ROE)

29.4 %

Net profit / equity

Return on assets (ROA)

24.3 %

Net profit / assets

Equity ratio

82.5 %

Equity / assets

Debt ratio

17.5 %

Liabilities / assets

Current ratio

5.23

Current assets / current liabilities

Revenue per employee

81 623 €

Revenue / average full-time employees

Labour cost per employee per month

3 054 €

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	1 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	25 Oct 2020	Company’s own	e-Äriregister

Board

Merike Kirpson
Board member · since 21 Aug 1996

Right of representation

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

Owners

Merike Kirpson
Natural person · 6 838 €

100%

Beneficial owners

Merike Kirpson
Direct ownership · since 30 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20001356 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20001356 / 7 21 Feb 2018	Amendment entry		In force 21 Feb 2018	PDF
Ä 20001356 / 6 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20001356 / 5 16 May 2012	Amendment entry		In force 16 May 2012	PDF
Ä 20001356 / M2 13 Apr 2012	Ruling to eliminate deficiencies	13 Jun 2012	In force 13 Apr 2012	PDF
Ä 20001356 / 4 28 Jun 2010	Deletion of activities from the registry card		In force 28 Jun 2010	PDF

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