osaühing Teofil

Active Registry code 10089768 OÜ Tallinn Registered 28 Oct 1996

osaühing Teofil is a OÜ based in Tallinn, registry code 10089768, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €10 364 with 2 employees.

Turnover

10 364 €

↓ 19.3% vs Q2 2026

State taxes

5 624 €

↓ 10.9% vs Q2 2026

Labour taxes

3 389 €

↑ 0.0% 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 10 364 €

above 52% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 695 €

above 70% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 45 206 €

above 83% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 1.7 %

above 28% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 10 364 € · −19.3% vs Q2 2026 · industry median 9 740 € · above 52% 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: 1 695 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 70% 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: 5 624 € · −10.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	10 364	5 624	3 389	2
Q2 2026	12 839	6 310	3 389	2
Q1 2026	9 633	5 285	3 499	2
Q4 2025	10 742	7 332	5 052	2
Q3 2025	13 269	6 516	3 719	2
Q2 2025	9 962	5 704	3 719	2
Q1 2025	11 393	6 994	2 436	2
Q4 2024	11 841	10 750	3 326	2
Q3 2024	12 799	5 679	3 045	2
Q2 2024	11 969	12 799	3 292	2
Q1 2024	10 651	5 075	2 494	2
Q4 2023	12 385	4 266	1 946	2
Q3 2023	13 220	4 411	2 203	2
Q2 2023	13 660	4 802	2 203	2
Q1 2023	9 589	4 329	2 137	2
Q4 2022	12 280	4 250	1 914	2
Q3 2022	13 714	4 501	1 914	2
Q2 2022	10 202	3 557	1 742	2
Q1 2022	6 758	3 790	1 820	2

Labour taxes per employee per month

565 €

Turnover per employee in the quarter

5 182 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 45 206 € · −6.1% vs 2024 · industry median 12 784 € · above 83% 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: 781 € · +188.3% vs 2024 · industry median 1 062 € · above 47% 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: 1.7 % · +3.6 pp vs the year before · industry median 14.8 % · above 28% 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: 20 266 € · −3.6% vs 2024

Equity, € 2025: 15 483 € · +5.3% 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	45 206	781	36 173	20 266	15 483	1
2024	48 163	-884	27 188	21 032	14 702	1
2023	48 139	17 763	21 709	80 611	75 833	1
2022	43 609	15 496	18 827	65 166	61 295	1
2021	37 243	11 671	16 859	52 976	48 991	1
2020	36 713	11 180	18 063	45 305	41 483	1
2019	37 536	9 809	21 809	39 048	34 373	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1999	—	—	—	—	—	2
1998	—	—	—	—	—	2
1997	—	—	—	—	—	2

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

1.7 %

Net profit / revenue

Return on equity (ROE)

5.0 %

Net profit / equity

Return on assets (ROA)

3.9 %

Net profit / assets

Equity ratio

76.4 %

Equity / assets

Debt ratio

23.6 %

Liabilities / assets

Current ratio

4.24

Current assets / current liabilities

Revenue per employee

45 206 €

Revenue / average full-time employees

Labour cost per employee per month

3 014 €

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	24 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	24 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	9 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	26 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	28 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Jun 2020	Company’s own	e-Äriregister

Board

Ene-Kai Uhtjärv
Board member · since 28 Oct 1996
Mall Uhtjärv
Board member · since 28 Oct 1996

Right of representation

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

Owners

Ene-Kai Uhtjärv
Natural person · 1 278 €

50%
Mall Uhtjärv
Natural person · 1 278 €

50%

Beneficial owners

Ene-Kai Uhtjärv
Direct ownership · since 26 Sep 2018
Mall Uhtjärv
Direct ownership · since 26 Sep 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10005742 / 8 22 Jan 2026	Amendment entry		In force 22 Jan 2026	PDF
Ä 10005742 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10005742 / 6 15 May 2018	Amendment under Commercial Code § 525 (2)		In force 15 May 2018	PDF
Ä 10005742 / 5 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10005742 / 4 14 Nov 2011	Amendment entry		In force 14 Nov 2011	PDF
Ä 5742 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 5742 / 2 25 Jan 2005	Amendment entry		In force	PDF
Ä 5742 / M1 27 Dec 2004	Ruling to eliminate deficiencies (to be served)	28 Feb 2005	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data