osaühing Elva Hambaravi

Active Registry code 10152113 OÜ Elva linn Registered 2 May 1997

osaühing Elva Hambaravi is a OÜ based in Elva linn, registry code 10152113, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €225 669 and 3 employees.

Turnover

—

State taxes

14 110 €

↑ 22.7% vs Q2 2026

Labour taxes

14 643 €

↑ 23.1% vs Q2 2026

Employees

+1 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 2 441 €

above 54% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 225 669 €

above 78% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 2.9 %

above 37% 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: 2 441 € · +2.5% vs Q2 2026 · industry median 2 177 € · above 54% 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: 6 · +20.0% vs Q2 2026

State taxes, € Q3 2026: 14 110 € · +22.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	14 110	14 643	6
Q2 2026	—	11 503	11 900	5
Q1 2026	—	20 099	12 003	4
Q4 2025	—	11 644	11 881	5
Q3 2025	—	19 839	13 184	5
Q2 2025	—	13 066	13 403	5
Q1 2025	—	12 191	12 551	5
Q4 2024	—	15 908	11 266	5
Q3 2024	—	21 435	18 373	5
Q2 2024	—	12 292	12 739	6
Q1 2024	—	14 191	14 721	6
Q4 2023	—	18 528	15 288	7
Q3 2023	—	17 530	18 250	7
Q2 2023	—	13 897	14 509	7
Q1 2023	—	12 907	13 440	7
Q4 2022	—	11 719	12 247	7
Q3 2022	—	19 734	16 433	7
Q2 2022	—	11 184	11 724	7
Q1 2022	—	10 597	11 085	7

Labour taxes per employee per month

814 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 225 669 € · −5.4% vs 2024 · industry median 20 811 € · above 78% 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: 6 588 € · −68.4% vs 2024 · industry median 1 071 € · above 65% 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: 2.9 % · −5.8 pp vs the year before · industry median 8.3 % · above 37% 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: 69 846 € · −19.6% vs 2024

Equity, € 2025: 51 946 € · −26.2% vs 2024

Employees 2025: 3 · +0.0% 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	225 669	6 588	124 739	69 846	51 946	3
2024	238 653	20 860	132 715	86 874	70 358	3
2023	282 749	15 121	158 809	110 473	90 882	4
2022	257 156	26 421	134 689	115 527	96 991	4
2021	228 872	26 916	120 177	107 682	91 643	4
2020	214 741	27 266	117 837	98 205	76 392	4
2019	230 354	27 890	107 795	83 870	69 126	6
2018	—	—	—	—	—	6
2017	—	—	—	—	—	5
2016	—	—	—	—	—	6
2015	—	—	—	—	—	8
2014	—	—	—	—	—	8
2013	—	—	—	—	—	7
2012	—	—	—	—	—	9
2011	—	—	—	—	—	8
2010	—	—	—	—	—	5
2009	—	—	—	—	—	5
2008	—	—	—	—	—	10
2007	—	—	—	—	—	11
2000	—	—	—	—	—	15
1999	—	—	—	—	—	15
1998	—	—	—	—	—	15
1997	—	—	—	—	—	15

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

2.9 %

Net profit / revenue

Return on equity (ROE)

12.7 %

Net profit / equity

Return on assets (ROA)

9.4 %

Net profit / assets

Equity ratio

74.4 %

Equity / assets

Debt ratio

25.6 %

Liabilities / assets

Current ratio

3.78

Current assets / current liabilities

Revenue per employee

75 223 €

Revenue / average full-time employees

Labour cost per employee per month

3 465 €

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	22 Jan 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	17 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	9 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	6 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	16 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Mar 2020	Company’s own	e-Äriregister

Board

Katri Männiste
Board member · since 2 May 1997
Mai Roos
Board member · since 28 Jan 2026

Right of representation

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

Owners

Katri Männiste
Natural person · 2 236 €

50%
Mai Roos
Natural person · 2 236 €

50%

Beneficial owners

Mai Roos
Direct ownership · since 28 Jan 2026
Katri Männiste
Direct ownership · since 18 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20005671 / 9 28 Jan 2026	Amendment entry		In force 28 Jan 2026	PDF
Ä 20005671 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20005671 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20005671 / 6 6 Dec 2017	Amendment entry		In force 6 Dec 2017	PDF
Ä 20005671 / 5 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20005671 / 4 16 Dec 2011	Amendment entry		In force 16 Dec 2011	PDF
Ä 20005671 / M1 14 Dec 2011	Ruling to eliminate deficiencies	14 Apr 2012	In force 14 Dec 2011	PDF
Ä 5671 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF

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