osaühing Espemera
osaühing Espemera is a OÜ based in Suure-Kambja küla, registry code 10184142, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €3 000 with employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 3 000 €above 24% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2025 9 440 €above 44% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 15.8 %above 51% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 3 000 | 597 | — | — |
| Q2 2026 | 3 555 | 579 | — | — |
| Q1 2026 | 9 550 | 2 252 | — | — |
| Q4 2025 | 1 200 | 268 | — | — |
| Q3 2025 | 800 | 166 | — | — |
| Q2 2025 | 1 040 | 200 | — | — |
| Q1 2025 | 7 200 | 196 | — | — |
| Q4 2024 | 960 | 42 | — | — |
| Q3 2024 | 960 | 130 | — | — |
| Q2 2024 | 4 080 | 208 | — | — |
| Q1 2024 | 1 600 | 182 | — | — |
| Q4 2023 | 3 535 | 568 | — | — |
| Q3 2023 | 1 560 | 137 | — | — |
| Q2 2023 | 3 170 | 305 | — | — |
| Q1 2023 | 7 375 | 1 479 | 138 | — |
| Q4 2022 | 4 760 | 802 | — | — |
| Q3 2022 | 1 660 | 117 | — | — |
| Q2 2022 | 1 145 | 98 | — | — |
| Q1 2022 | 1 000 | 51 | — | — |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 9 440 | 1 494 | 0 | 33 764 | 6 500 | 0 |
| 2024 | 8 100 | -5 696 | 0 | 37 058 | 5 006 | 0 |
| 2023 | 12 880 | 3 553 | 0 | 42 655 | 10 702 | 0 |
| 2022 | 11 725 | 2 096 | 335 | 44 679 | 7 149 | 0 |
| 2021 | 4 875 | -6 661 | 0 | 45 833 | 5 053 | 0 |
| 2020 | 10 761 | 8 235 | 0 | 49 728 | 11 714 | 0 |
| 2019 | 5 940 | -3 120 | 0 | 57 533 | 3 479 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 0 |
| 2013 | — | — | — | — | — | 0 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 0 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 1 |
| 2001 | — | — | — | — | — | 1 |
| 2000 | — | — | — | — | — | 1 |
| 1999 | — | — | — | — | — | 1 |
| 1998 | — | — | — | — | — | 1 |
| 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
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 | 27 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 21 Jun 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 | 28 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 17 Apr 2020 | Company’s own | e-Äriregister |
Board
- Esta PaluBoard member · since 4 Mar 2010
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Esta PaluNatural person · 4 474 €
Beneficial owners
- Esta PaluDirect ownership · since 4 Sep 2018
Founders and other persons
- Peeter PaluFounder · 10 000 € · 6 Feb 1997
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
- 68201Rental and operating of own or leased real estate
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20003065 / 10 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20003065 / 9 15 Aug 2023 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 15 Aug 2023 |
||
| Ä 20003065 / 8 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20003065 / 7 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
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| Ä 20003065 / M2 29 Feb 2016 |
Refund of the state fee | In force 29 Feb 2016 |
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| Ä 20003065 / 6 30 Mar 2015 |
Amendment under Commercial Code § 525 (2) | In force 30 Mar 2015 |
||
| Ä 20003065 / 5 4 Oct 2011 |
Amendment entry | In force 4 Oct 2011 |
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| Ä 20003065 / M1 26 Sep 2011 |
Ruling to eliminate deficiencies | 26 Oct 2011 | In force 26 Sep 2011 |
|
| Ä 20003065 / 4 4 Mar 2010 |
Amendment entry | In force 4 Mar 2010 |
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| Ä 3065 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 22 Dec 2008 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data