osaühing Dr. Rosma ja Dr. Soome Hambaravi

In liquidation Registry code 10185319 OÜ Viljandi linn Registered 13 Jan 1997
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osaühing Dr. Rosma ja Dr. Soome Hambaravi is a OÜ based in Viljandi linn, registry code 10185319, status: in liquidation. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €117 193 and 2 employees.

Turnover
—
State taxes
16 484 €
↑ 211.4% vs Q2 2026
Labour taxes
0 €
↓ 100.0% vs Q2 2026
Employees
—

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

Position in the industry Human health activities · EMTAK 86

  • Revenue · 2025 117 193 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 -3.6 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q2 2026: 5 352 € · +73.4% vs Q1 2026 · industry median 2 159 € · above 94% of the industry
02 0004 0006 000Q4 2023 Company: 2 913 € Industry median: 2 068 €Q4·23Q1 2024 Company: 3 221 € Industry median: 2 162 €Q2 2024 Company: 3 375 € Industry median: 2 205 €Q2·24Q3 2024 Company: 3 375 € Industry median: 2 205 €Q4 2024 Company: 3 056 € Industry median: 2 146 €Q4·24Q1 2025 Company: 4 664 € Industry median: 2 257 €Q2 2025 Company: 4 945 € Industry median: 2 253 €Q2·25Q3 2025 Company: 4 913 € Industry median: 2 267 €Q4 2025 Company: 3 577 € Industry median: 2 236 €Q4·25Q1 2026 Company: 3 087 € Industry median: 2 195 €Q2 2026 Company: 5 352 € Industry median: 2 159 €Q2·26Q3 2026 Company: — Industry median: 2 177 €Q3·2602 0004 0006 000Q4 2024 Company: 3 056 € Industry median: 2 146 €Q1 2025 Company: 4 664 € Industry median: 2 257 €Q1·25Q2 2025 Company: 4 945 € Industry median: 2 253 €Q3 2025 Company: 4 913 € Industry median: 2 267 €Q3·25Q4 2025 Company: 3 577 € Industry median: 2 236 €Q1 2026 Company: 3 087 € Industry median: 2 195 €Q1·26Q2 2026 Company: 5 352 € Industry median: 2 159 €Q3 2026 Company: — Industry median: 2 177 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q2 2026: 1 · −50.0% vs Q1 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: 2Q2 2026 Company: 1Q2·26Q3 2026 Company: —Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 1Q3 2026 Company: —Q3·26
State taxes, € Q3 2026: 16 484 € · +211.4% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 5 460 €Q4·23Q1 2024 Company: 6 121 €Q2 2024 Company: 6 457 €Q2·24Q3 2024 Company: 6 452 €Q4 2024 Company: 5 838 €Q4·24Q1 2025 Company: 8 932 €Q2 2025 Company: 9 501 €Q2·25Q3 2025 Company: 9 561 €Q4 2025 Company: 7 051 €Q4·25Q1 2026 Company: 6 094 €Q2 2026 Company: 5 294 €Q2·26Q3 2026 Company: 16 484 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 5 838 €Q1 2025 Company: 8 932 €Q1·25Q2 2025 Company: 9 501 €Q3 2025 Company: 9 561 €Q3·25Q4 2025 Company: 7 051 €Q1 2026 Company: 6 094 €Q1·26Q2 2026 Company: 5 294 €Q3 2026 Company: 16 484 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 16 484 — —
Q2 2026 — 5 294 5 352 1
Q1 2026 — 6 094 6 174 2
Q4 2025 — 7 051 7 154 2
Q3 2025 — 9 561 9 825 2
Q2 2025 — 9 501 9 890 2
Q1 2025 — 8 932 9 327 2
Q4 2024 — 5 838 6 111 2
Q3 2024 — 6 452 6 750 2
Q2 2024 — 6 457 6 750 2
Q1 2024 — 6 121 6 442 2
Q4 2023 — 5 460 5 826 2
Q3 2023 — 5 460 5 826 2
Q2 2023 — 5 460 5 826 2
Q1 2023 — 5 335 5 695 2
Q4 2022 — 5 510 5 879 2
Q3 2022 — 5 491 5 953 2
Q2 2022 — 5 491 5 953 2
Q1 2022 — 8 194 6 174 2

Financials by year

2017 – 2026
Revenue, € thousand 2025: 117 193 € · +9.2% vs 2024 · industry median 20 811 € · above 72% of the industry
02550751001252017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 78 072 € Industry median: 25 166 €20192020 Company: 69 404 € Industry median: 20 220 €20202021 Company: 75 528 € Industry median: 20 121 €20212022 Company: 78 331 € Industry median: 20 030 €20222023 Company: 88 372 € Industry median: 19 469 €20232024 Company: 107 307 € Industry median: 20 000 €20242025 Company: 117 193 € Industry median: 20 811 €20252026 Company: — Industry median: 7 790 €202602550751001252019 Company: 78 072 € Industry median: 25 166 €2020 Company: 69 404 € Industry median: 20 220 €20202021 Company: 75 528 € Industry median: 20 121 €2022 Company: 78 331 € Industry median: 20 030 €20222023 Company: 88 372 € Industry median: 19 469 €2024 Company: 107 307 € Industry median: 20 000 €20242025 Company: 117 193 € Industry median: 20 811 €2026 Company: — Industry median: 7 790 €2026
  • 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: -4 263 € · −124.9% vs 2024 · industry median 1 071 € · above 9% of the industry
-10 000-5 00005 00010 00015 00020 0002017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 5 564 € Industry median: 2 596 €20192020 Company: 9 090 € Industry median: 2 208 €20202021 Company: -6 402 € Industry median: 1 834 €20212022 Company: 1 531 € Industry median: 1 525 €20222023 Company: 7 435 € Industry median: 1 745 €20232024 Company: 17 087 € Industry median: 1 621 €20242025 Company: -4 263 € Industry median: 1 071 €20252026 Company: — Industry median: 948 €2026-10 000-5 00005 00010 00015 00020 0002019 Company: 5 564 € Industry median: 2 596 €2020 Company: 9 090 € Industry median: 2 208 €20202021 Company: -6 402 € Industry median: 1 834 €2022 Company: 1 531 € Industry median: 1 525 €20222023 Company: 7 435 € Industry median: 1 745 €2024 Company: 17 087 € Industry median: 1 621 €20242025 Company: -4 263 € Industry median: 1 071 €2026 Company: — Industry median: 948 €2026
  • 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: -3.6 % · −19.6 pp vs the year before · industry median 8.3 % · above 19% of the industry
-1001020302017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 7.1 % Industry median: 10.3 %20192020 Company: 13.1 % Industry median: 12.4 %20202021 Company: -8.5 % Industry median: 13.0 %20212022 Company: 2.0 % Industry median: 11.3 %20222023 Company: 8.4 % Industry median: 11.4 %20232024 Company: 15.9 % Industry median: 10.7 %20242025 Company: -3.6 % Industry median: 8.3 %20252026 Company: — Industry median: 30.0 %2026-1001020302019 Company: 7.1 % Industry median: 10.3 %2020 Company: 13.1 % Industry median: 12.4 %20202021 Company: -8.5 % Industry median: 13.0 %2022 Company: 2.0 % Industry median: 11.3 %20222023 Company: 8.4 % Industry median: 11.4 %2024 Company: 15.9 % Industry median: 10.7 %20242025 Company: -3.6 % Industry median: 8.3 %2026 Company: — Industry median: 30.0 %2026
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 32 898 € · −7.2% vs 2024
010 00020 00030 00040 0002017 Company: —20172018 Company: —20182019 Company: 27 731 €20192020 Company: 37 958 €20202021 Company: 12 788 €20212022 Company: 10 401 €20222023 Company: 17 415 €20232024 Company: 35 452 €20242025 Company: 32 898 €20252026 Company: —2026010 00020 00030 00040 0002019 Company: 27 731 €2020 Company: 37 958 €20202021 Company: 12 788 €2022 Company: 10 401 €20222023 Company: 17 415 €2024 Company: 35 452 €20242025 Company: 32 898 €2026 Company: —2026
Equity, € 2025: 26 220 € · −14.0% vs 2024
010 00020 00030 00040 0002017 Company: —20172018 Company: —20182019 Company: 21 742 €20192020 Company: 30 832 €20202021 Company: 4 430 €20212022 Company: 5 961 €20222023 Company: 13 396 €20232024 Company: 30 483 €20242025 Company: 26 220 €20252026 Company: —2026010 00020 00030 00040 0002019 Company: 21 742 €2020 Company: 30 832 €20202021 Company: 4 430 €2022 Company: 5 961 €20222023 Company: 13 396 €2024 Company: 30 483 €20242025 Company: 26 220 €2026 Company: —2026
Employees 2026: 2 · +0.0% vs 2025 · industry median 2 · above 30% of the industry
01232017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 320182019 Company: 2 Industry median: 320192020 Company: 2 Industry median: 320202021 Company: 2 Industry median: 2.520212022 Company: 2 Industry median: 220222023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 220252026 Company: 2 Industry median: 2202601232019 Company: 2 Industry median: 32020 Company: 2 Industry median: 320202021 Company: 2 Industry median: 2.52022 Company: 2 Industry median: 220222023 Company: 2 Industry median: 22024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 22026 Company: 2 Industry median: 22026
  • 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
2026 — — — — — 2
2025 117 193 -4 263 85 459 32 898 26 220 2
2024 107 307 17 087 66 580 35 452 30 483 2
2023 88 372 7 435 55 416 17 415 13 396 2
2022 78 331 1 531 56 733 10 401 5 961 2
2021 75 528 -6 402 53 263 12 788 4 430 2
2020 69 404 9 090 57 565 37 958 30 832 2
2019 78 072 5 564 47 027 27 731 21 742 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 3
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 3
2010 — — — — — 3
2009 — — — — — 0
2008 — — — — — 2
2007 — — — — — 3
2006 — — — — — 2
2005 — — — — — 3
2004 — — — — — 3
2003 — — — — — 3
2002 — — — — — 3
2001 — — — — — 3
2000 — — — — — 3
1999 — — — — — 3
1998 — — — — — 3
1997 — — — — — 3

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
-3.6 %
Net profit / revenue
Return on equity (ROE)
-16.3 %
Net profit / equity
Return on assets (ROA)
-13.0 %
Net profit / assets
Equity ratio
79.7 %
Equity / assets
Debt ratio
20.3 %
Liabilities / assets
Current ratio
4.48
Current assets / current liabilities
Revenue per employee
58 597 €
Revenue / average full-time employees
Labour cost per employee per month
3 561 €
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 29 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 26 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 29 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 28 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 15 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 25 May 2020 Company’s own e-Äriregister

Board

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 86231Dental practice care activities Main

History of changes

What Value Period
Status In liquidation 22 Sep 2026 – now
Status Active 13 Jan 1997 – now
Rulings
Number, date Title Deadline State Document
Ä 20032963 / 8
22 Sep 2026
Termination entry In force
22 Sep 2026
PDF
Ä 20032963 / 7
23 Aug 2026
Amendment entry In force
23 Aug 2026
PDF
Ä 20032963 / 6
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20032963 / 5
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20032963 / 4
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 20032963 / 3
1 Dec 2011
Amendment entry In force
1 Dec 2011
PDF
Ä 32963 / 2
3 Dec 2008
Deletion of activities from the registry card In force
21 Dec 2008
PDF
Ä 32963
2 Jan 2006
Change of registry district Confirmed
2 Jan 2006
PDF
Ä 2360 / 3
2 Jan 2006
Change of registry district Confirmed
2 Jan 2006
PDF

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