OSAÜHING MERCUR-AUDIT

Active Registry code 10172558 OÜ Torma alevik Registered 11 Feb 1997
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OSAÜHING MERCUR-AUDIT is a OÜ based in Torma alevik, registry code 10172558, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2025 shows revenue of €11 426 and 0 employees.

Turnover
—
State taxes
423 €
↑ 495.8% vs Q2 2026
Labour taxes
141 €
↑ 98.6% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 141 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 11 426 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 6.7 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 141 € · +98.6% vs Q2 2026 · industry median 1 122 € · above 7% of the industry
02505007501 0001 250Q4 2023 Company: 53 € Industry median: 957 €Q4·23Q1 2024 Company: 206 € Industry median: 991 €Q2 2024 Company: 106 € Industry median: 1 012 €Q2·24Q3 2024 Company: 159 € Industry median: 1 020 €Q4 2024 Company: 359 € Industry median: 1 032 €Q4·24Q1 2025 Company: 164 € Industry median: 1 085 €Q2 2025 Company: 169 € Industry median: 1 115 €Q2·25Q3 2025 Company: 169 € Industry median: 1 126 €Q4 2025 Company: 169 € Industry median: 1 123 €Q4·25Q1 2026 Company: 197 € Industry median: 1 088 €Q2 2026 Company: 71 € Industry median: 1 096 €Q2·26Q3 2026 Company: 141 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 359 € Industry median: 1 032 €Q1 2025 Company: 164 € Industry median: 1 085 €Q1·25Q2 2025 Company: 169 € Industry median: 1 115 €Q3 2025 Company: 169 € Industry median: 1 126 €Q3·25Q4 2025 Company: 169 € Industry median: 1 123 €Q1 2026 Company: 197 € Industry median: 1 088 €Q1·26Q2 2026 Company: 71 € Industry median: 1 096 €Q3 2026 Company: 141 € 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: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 423 € · +495.8% vs Q2 2026
0200400600800Q4 2023 Company: 303 €Q4·23Q1 2024 Company: 648 €Q2 2024 Company: 106 €Q2·24Q3 2024 Company: 159 €Q4 2024 Company: 609 €Q4·24Q1 2025 Company: 164 €Q2 2025 Company: 169 €Q2·25Q3 2025 Company: 733 €Q4 2025 Company: 169 €Q4·25Q1 2026 Company: 197 €Q2 2026 Company: 71 €Q2·26Q3 2026 Company: 423 €Q3·260200400600800Q4 2024 Company: 609 €Q1 2025 Company: 164 €Q1·25Q2 2025 Company: 169 €Q3 2025 Company: 733 €Q3·25Q4 2025 Company: 169 €Q1 2026 Company: 197 €Q1·26Q2 2026 Company: 71 €Q3 2026 Company: 423 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 423 141 1
Q2 2026 — 71 71 1
Q1 2026 — 197 197 1
Q4 2025 — 169 169 1
Q3 2025 — 733 169 1
Q2 2025 — 169 169 1
Q1 2025 — 164 164 1
Q4 2024 — 609 359 1
Q3 2024 — 159 159 1
Q2 2024 — 106 106 1
Q1 2024 — 648 206 1
Q4 2023 — 303 53 1
Q3 2023 — — — 1
Q2 2023 — — — 1
Q1 2023 — — — 1
Q4 2022 — — — 1
Q3 2022 — — — 1
Q2 2022 — — — 1
Q1 2022 — — — 1
Labour taxes per employee per month
47 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 11 426 € · −4.8% vs 2024 · industry median 12 784 € · above 48% of the industry
010 00020 00030 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 810 € Industry median: 10 920 €20192020 Company: 0 € Industry median: 10 651 €20202021 Company: 1 363 € Industry median: 10 862 €20212022 Company: 25 559 € Industry median: 11 500 €20222023 Company: 9 660 € Industry median: 12 140 €20232024 Company: 11 998 € Industry median: 12 266 €20242025 Company: 11 426 € Industry median: 12 784 €2025010 00020 00030 0002018 Company: — Industry median: —2019 Company: 1 810 € Industry median: 10 920 €20192020 Company: 0 € Industry median: 10 651 €2021 Company: 1 363 € Industry median: 10 862 €20212022 Company: 25 559 € Industry median: 11 500 €2023 Company: 9 660 € Industry median: 12 140 €20232024 Company: 11 998 € Industry median: 12 266 €2025 Company: 11 426 € Industry median: 12 784 €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: 771 € · −24.3% vs 2024 · industry median 1 062 € · above 46% of the industry
-10 000010 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -8 296 € Industry median: 1 072 €20192020 Company: -4 020 € Industry median: 1 156 €20202021 Company: -663 € Industry median: 1 164 €20212022 Company: 19 551 € Industry median: 1 042 €20222023 Company: 3 215 € Industry median: 1 210 €20232024 Company: 1 018 € Industry median: 987 €20242025 Company: 771 € Industry median: 1 062 €2025-10 000010 00020 0002018 Company: — Industry median: —2019 Company: -8 296 € Industry median: 1 072 €20192020 Company: -4 020 € Industry median: 1 156 €2021 Company: -663 € Industry median: 1 164 €20212022 Company: 19 551 € Industry median: 1 042 €2023 Company: 3 215 € Industry median: 1 210 €20232024 Company: 1 018 € Industry median: 987 €2025 Company: 771 € Industry median: 1 062 €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: 6.7 % · −1.7 pp vs the year before · industry median 14.8 % · above 38% of the industry
-600-400-20002002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -458.3 % Industry median: 15.7 %20192020 Company: — Industry median: 17.8 %20202021 Company: -48.6 % Industry median: 17.9 %20212022 Company: 76.5 % Industry median: 16.2 %20222023 Company: 33.3 % Industry median: 16.9 %20232024 Company: 8.5 % Industry median: 15.0 %20242025 Company: 6.7 % Industry median: 14.8 %2025-600-400-20002002018 Company: — Industry median: —2019 Company: -458.3 % Industry median: 15.7 %20192020 Company: — Industry median: 17.8 %2021 Company: -48.6 % Industry median: 17.9 %20212022 Company: 76.5 % Industry median: 16.2 %2023 Company: 33.3 % Industry median: 16.9 %20232024 Company: 8.5 % Industry median: 15.0 %2025 Company: 6.7 % 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: 27 807 € · −6.2% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 752 €20192020 Company: 10 747 €20202021 Company: 10 174 €20212022 Company: 29 673 €20222023 Company: 30 642 €20232024 Company: 29 660 €20242025 Company: 27 807 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 14 752 €20192020 Company: 10 747 €2021 Company: 10 174 €20212022 Company: 29 673 €2023 Company: 30 642 €20232024 Company: 29 660 €2025 Company: 27 807 €2025
Equity, € 2025: 27 245 € · −7.6% vs 2024
010 00020 00030 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 752 €20192020 Company: 10 732 €20202021 Company: 10 069 €20212022 Company: 29 620 €20222023 Company: 29 456 €20232024 Company: 29 474 €20242025 Company: 27 245 €2025010 00020 00030 0002018 Company: —2019 Company: 14 752 €20192020 Company: 10 732 €2021 Company: 10 069 €20212022 Company: 29 620 €2023 Company: 29 456 €20232024 Company: 29 474 €2025 Company: 27 245 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 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: 0 Industry median: 12019 Company: 0 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 11 426 771 1 671 27 807 27 245 0
2024 11 998 1 018 1 510 29 660 29 474 0
2023 9 660 3 215 399 30 642 29 456 0
2022 25 559 19 551 0 29 673 29 620 0
2021 1 363 -663 0 10 174 10 069 0
2020 0 -4 020 0 10 747 10 732 0
2019 1 810 -8 296 0 14 752 14 752 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2005 — — — — — 0
2004 — — — — — 0
2003 — — — — — 0
2002 — — — — — 0
2001 — — — — — 0
2000 — — — — — 0
1998 — — — — — 2
1997 — — — — — 1

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
6.7 %
Net profit / revenue
Return on equity (ROE)
2.8 %
Net profit / equity
Return on assets (ROA)
2.8 %
Net profit / assets
Equity ratio
98.0 %
Equity / assets
Debt ratio
2.0 %
Liabilities / assets
Current ratio
49.48
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 20 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 7 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 6 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 5 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 26 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 15 May 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

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main

Rulings 9

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20002863 / 9
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20002863 / 8
22 May 2020
 Amendment entry In force
22 May 2020
 PDF
Ä 20002863 / M2
13 May 2020
 Ruling to eliminate deficiencies 27 May 2020 Deficiencies eliminated
15 May 2020
 PDF
Ä 20002863 / 7
29 May 2018
 Amendment entry In force
29 May 2018
 PDF
Ä 20002863 / 6
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 20002863 / 5
1 Nov 2011
 Amendment entry In force
1 Nov 2011
 PDF
Ä 20002863 / M1
3 Oct 2011
 Ruling to eliminate deficiencies 3 Nov 2011 In force
3 Oct 2011
 PDF
Ä 2863 / 4
5 Feb 2010
 Amendment entry In force
5 Feb 2010
 PDF
Ä 2863 / 3
3 Dec 2008
 Deletion of activities from the registry card In force
22 Dec 2008
 PDF

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