OÜ HEMERA

Active Registry code 10172541 OÜ Tartu linn Registered 16 Jan 1997
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OÜ HEMERA is a OÜ based in Tartu linn, registry code 10172541, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €9 057 with 2 employees.

Turnover
9 057 €
↑ 3.4% vs Q2 2026
State taxes
1 211 €
↑ 60.8% vs Q2 2026
Labour taxes
15 €
↑ 0.0% vs Q2 2026
Employees
2
+1 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 9 057 €
    industry median 9 728 € · companies in the industry: 3 328
  • Labour taxes per employee 8 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 33 338 €
    industry median 12 778 € · companies in the industry: 8 417
  • Net profit margin · 2025 1.1 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 9 057 € · +3.4% vs Q2 2026 · industry median 9 728 € · above 48% of the industry
02 0004 0006 0008 00010 000Q4 2023 Company: 7 957 € Industry median: 8 379 €Q4·23Q1 2024 Company: 7 886 € Industry median: 8 662 €Q2 2024 Company: 8 071 € Industry median: 9 050 €Q2·24Q3 2024 Company: 8 917 € Industry median: 9 026 €Q4 2024 Company: 8 250 € Industry median: 8 655 €Q4·24Q1 2025 Company: 8 283 € Industry median: 8 739 €Q2 2025 Company: 8 107 € Industry median: 8 930 €Q2·25Q3 2025 Company: 8 568 € Industry median: 9 018 €Q4 2025 Company: 8 396 € Industry median: 8 812 €Q4·25Q1 2026 Company: 8 577 € Industry median: 9 182 €Q2 2026 Company: 8 761 € Industry median: 9 900 €Q2·26Q3 2026 Company: 9 057 € Industry median: 9 728 €Q3·2602 0004 0006 0008 00010 000Q4 2024 Company: 8 250 € Industry median: 8 655 €Q1 2025 Company: 8 283 € Industry median: 8 739 €Q1·25Q2 2025 Company: 8 107 € Industry median: 8 930 €Q3 2025 Company: 8 568 € Industry median: 9 018 €Q3·25Q4 2025 Company: 8 396 € Industry median: 8 812 €Q1 2026 Company: 8 577 € Industry median: 9 182 €Q1·26Q2 2026 Company: 8 761 € Industry median: 9 900 €Q3 2026 Company: 9 057 € Industry median: 9 728 €Q3·26
  • 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: 8 € · −50.0% vs Q2 2026 · industry median 1 122 € · above 2% of the industry
02505007501 0001 250Q4 2023 Company: 32 € Industry median: 957 €Q4·23Q1 2024 Company: 32 € Industry median: 991 €Q2 2024 Company: 32 € Industry median: 1 012 €Q2·24Q3 2024 Company: 32 € Industry median: 1 020 €Q4 2024 Company: 32 € Industry median: 1 032 €Q4·24Q1 2025 Company: 33 € Industry median: 1 085 €Q2 2025 Company: 33 € Industry median: 1 115 €Q2·25Q3 2025 Company: 33 € Industry median: 1 126 €Q4 2025 Company: 33 € Industry median: 1 123 €Q4·25Q1 2026 Company: 32 € Industry median: 1 088 €Q2 2026 Company: 15 € Industry median: 1 096 €Q2·26Q3 2026 Company: 8 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 32 € Industry median: 1 032 €Q1 2025 Company: 33 € Industry median: 1 085 €Q1·25Q2 2025 Company: 33 € Industry median: 1 115 €Q3 2025 Company: 33 € Industry median: 1 126 €Q3·25Q4 2025 Company: 33 € Industry median: 1 123 €Q1 2026 Company: 32 € Industry median: 1 088 €Q1·26Q2 2026 Company: 15 € Industry median: 1 096 €Q3 2026 Company: 8 € Industry median: 1 122 €Q3·26
  • 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 · +100.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 1 211 € · +60.8% vs Q2 2026
05001 0001 500Q4 2023 Company: 91 €Q4·23Q1 2024 Company: 704 €Q2 2024 Company: 965 €Q2·24Q3 2024 Company: 749 €Q4 2024 Company: 739 €Q4·24Q1 2025 Company: 920 €Q2 2025 Company: 822 €Q2·25Q3 2025 Company: 952 €Q4 2025 Company: 1 305 €Q4·25Q1 2026 Company: 1 324 €Q2 2026 Company: 753 €Q2·26Q3 2026 Company: 1 211 €Q3·2605001 0001 500Q4 2024 Company: 739 €Q1 2025 Company: 920 €Q1·25Q2 2025 Company: 822 €Q3 2025 Company: 952 €Q3·25Q4 2025 Company: 1 305 €Q1 2026 Company: 1 324 €Q1·26Q2 2026 Company: 753 €Q3 2026 Company: 1 211 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 9 057 1 211 15 2
Q2 2026 8 761 753 15 1
Q1 2026 8 577 1 324 32 1
Q4 2025 8 396 1 305 65 2
Q3 2025 8 568 952 66 2
Q2 2025 8 107 822 66 2
Q1 2025 8 283 920 65 2
Q4 2024 8 250 739 64 2
Q3 2024 8 917 749 64 2
Q2 2024 8 071 965 64 2
Q1 2024 7 886 704 64 2
Q4 2023 7 957 91 64 2
Q3 2023 8 218 605 176 2
Q2 2023 8 208 938 64 2
Q1 2023 8 958 1 125 64 2
Q4 2022 8 972 1 449 64 2
Q3 2022 9 009 1 270 64 2
Q2 2022 9 940 674 64 2
Q1 2022 11 883 1 662 50 2
Labour taxes per employee per month
3 €
Turnover per employee in the quarter
4 529 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 33 338 € · +2.1% vs 2024 · industry median 12 778 € · above 74% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 13 713 € Industry median: 10 915 €20192020 Company: 15 507 € Industry median: 10 645 €20202021 Company: 23 978 € Industry median: 10 854 €20212022 Company: 38 457 € Industry median: 11 497 €20222023 Company: 32 663 € Industry median: 12 135 €20232024 Company: 32 664 € Industry median: 12 261 €20242025 Company: 33 338 € Industry median: 12 778 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 13 713 € Industry median: 10 915 €20192020 Company: 15 507 € Industry median: 10 645 €2021 Company: 23 978 € Industry median: 10 854 €20212022 Company: 38 457 € Industry median: 11 497 €2023 Company: 32 663 € Industry median: 12 135 €20232024 Company: 32 664 € Industry median: 12 261 €2025 Company: 33 338 € Industry median: 12 778 €2025
  • 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: 383 € · +107.6% vs 2024 · industry median 1 061 € · above 41% of the industry
-10 000010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 502 € Industry median: 1 070 €20192020 Company: 20 617 € Industry median: 1 155 €20202021 Company: 5 179 € Industry median: 1 163 €20212022 Company: 7 178 € Industry median: 1 039 €20222023 Company: 192 € Industry median: 1 209 €20232024 Company: -5 031 € Industry median: 985 €20242025 Company: 383 € Industry median: 1 061 €2025-10 000010 00020 00030 0002018 Company: — Industry median: —2019 Company: 502 € Industry median: 1 070 €20192020 Company: 20 617 € Industry median: 1 155 €2021 Company: 5 179 € Industry median: 1 163 €20212022 Company: 7 178 € Industry median: 1 039 €2023 Company: 192 € Industry median: 1 209 €20232024 Company: -5 031 € Industry median: 985 €2025 Company: 383 € Industry median: 1 061 €2025
  • 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: 1.1 % · +16.6 pp vs the year before · industry median 14.8 % · above 26% of the industry
-500501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 3.7 % Industry median: 15.7 %20192020 Company: 133.0 % Industry median: 17.8 %20202021 Company: 21.6 % Industry median: 17.9 %20212022 Company: 18.7 % Industry median: 16.2 %20222023 Company: 0.6 % Industry median: 16.9 %20232024 Company: -15.4 % Industry median: 15.0 %20242025 Company: 1.1 % Industry median: 14.8 %2025-500501001502018 Company: — Industry median: —2019 Company: 3.7 % Industry median: 15.7 %20192020 Company: 133.0 % Industry median: 17.8 %2021 Company: 21.6 % Industry median: 17.9 %20212022 Company: 18.7 % Industry median: 16.2 %2023 Company: 0.6 % Industry median: 16.9 %20232024 Company: -15.4 % Industry median: 15.0 %2025 Company: 1.1 % Industry median: 14.8 %2025
  • 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: 42 719 € · +1.0% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 57 678 €20192020 Company: 57 286 €20202021 Company: 59 951 €20212022 Company: 71 872 €20222023 Company: 57 154 €20232024 Company: 42 312 €20242025 Company: 42 719 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 57 678 €20192020 Company: 57 286 €2021 Company: 59 951 €20212022 Company: 71 872 €2023 Company: 57 154 €20232024 Company: 42 312 €2025 Company: 42 719 €2025
Equity, € 2025: 31 977 € · −12.6% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 8 459 €20192020 Company: 29 076 €20202021 Company: 34 255 €20212022 Company: 41 433 €20222023 Company: 41 626 €20232024 Company: 36 594 €20242025 Company: 31 977 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 8 459 €20192020 Company: 29 076 €2021 Company: 34 255 €20212022 Company: 41 433 €2023 Company: 41 626 €20232024 Company: 36 594 €2025 Company: 31 977 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • 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 33 338 383 6 247 42 719 31 977 0
2024 32 664 -5 031 5 554 42 312 36 594 0
2023 32 663 192 5 746 57 154 41 626 0
2022 38 457 7 178 4 412 71 872 41 433 0
2021 23 978 5 179 482 59 951 34 255 0
2020 15 507 20 617 1 603 57 286 29 076 0
2019 13 713 502 7 379 57 678 8 459 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 2
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 0
2005 — — — — — 0
2004 — — — — — 1
2003 — — — — — 0
2002 — — — — — 1
2001 — — — — — 1
2000 — — — — — 2
1999 — — — — — 2
1998 — — — — — 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
1.1 %
Net profit / revenue
Return on equity (ROE)
1.2 %
Net profit / equity
Return on assets (ROA)
0.9 %
Net profit / assets
Equity ratio
74.9 %
Equity / assets
Debt ratio
25.1 %
Liabilities / assets
Current ratio
18.88
Current assets / current liabilities

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 29 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 29 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 14

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20002927 / 15
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20002927 / 14
16 May 2023
 Amendment under Code of Civil Procedure § 595¹ (1) In force
16 May 2023
 PDF
Ä 20002927 / 13
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 20002927 / 12
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 20002927 / 11
3 Dec 2017
 Amendment entry In force
3 Dec 2017
 PDF
Ä 20002927 / 10
17 Aug 2016
 Amendment entry In force
17 Aug 2016
 PDF
Ä 20002927 / 9
12 Aug 2011
 Amendment entry In force
12 Aug 2011
 PDF
Ä 20002927 / M3
10 Aug 2011
 Ruling to eliminate deficiencies 10 Dec 2011 In force
10 Aug 2011
 PDF
Ä 20002927 / 8
10 Aug 2011
 Amendment under Commercial Code § 525 (2) In force
10 Aug 2011
 PDF
Ä 2927 / 7
27 Dec 2008
 Deletion of activities from the registry card In force
27 Dec 2008
 PDF
Ä 2927 / M2
27 Jun 2008
 Ruling to be served In force
4 Jul 2008
 PDF
Ä 2927 / 6
14 Apr 2008
 Amendment entry In force
14 Apr 2008
 PDF
Ä 2927 / 5
5 Aug 2004
 Amendment entry In force PDF
Ä 2927 / 4
18 Feb 2004
 Amendment entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 29 Oct 2026. Open at the source ↗ · Report an error in the data