OSAÜHING DR. P. ARU HAMBARAVI

Active Registry code 10220091 OÜ Tallinn Registered 12 Jun 1997
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OSAÜHING DR. P. ARU HAMBARAVI is a OÜ based in Tallinn, registry code 10220091, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €261 226 and 2 employees.

Turnover
—
State taxes
9 247 €
↑ 27.3% vs Q2 2026
Labour taxes
9 612 €
↑ 28.0% vs Q2 2026
Employees
2
±0 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 4 806 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 261 226 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 39.4 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 4 806 € · +28.0% vs Q2 2026 · industry median 2 177 € · above 87% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 2 376 € Industry median: 2 068 €Q4·23Q1 2024 Company: 4 948 € Industry median: 2 162 €Q2 2024 Company: 3 045 € Industry median: 2 205 €Q2·24Q3 2024 Company: 4 148 € Industry median: 2 205 €Q4 2024 Company: 2 506 € Industry median: 2 146 €Q4·24Q1 2025 Company: 2 348 € Industry median: 2 257 €Q2 2025 Company: 2 427 € Industry median: 2 253 €Q2·25Q3 2025 Company: 2 750 € Industry median: 2 267 €Q4 2025 Company: 2 055 € Industry median: 2 236 €Q4·25Q1 2026 Company: 2 224 € Industry median: 2 195 €Q2 2026 Company: 3 755 € Industry median: 2 159 €Q2·26Q3 2026 Company: 4 806 € Industry median: 2 177 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 2 506 € Industry median: 2 146 €Q1 2025 Company: 2 348 € Industry median: 2 257 €Q1·25Q2 2025 Company: 2 427 € Industry median: 2 253 €Q3 2025 Company: 2 750 € Industry median: 2 267 €Q3·25Q4 2025 Company: 2 055 € Industry median: 2 236 €Q1 2026 Company: 2 224 € Industry median: 2 195 €Q1·26Q2 2026 Company: 3 755 € Industry median: 2 159 €Q3 2026 Company: 4 806 € 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 Q3 2026: 2 · +0.0% 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: 2Q2 2026 Company: 2Q2·26Q3 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: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 9 247 € · +27.3% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 25 840 €Q4·23Q1 2024 Company: 9 701 €Q2 2024 Company: 5 828 €Q2·24Q3 2024 Company: 18 434 €Q4 2024 Company: 19 728 €Q4·24Q1 2025 Company: 18 992 €Q2 2025 Company: 7 131 €Q2·25Q3 2025 Company: 33 451 €Q4 2025 Company: 12 393 €Q4·25Q1 2026 Company: 9 842 €Q2 2026 Company: 7 266 €Q2·26Q3 2026 Company: 9 247 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 19 728 €Q1 2025 Company: 18 992 €Q1·25Q2 2025 Company: 7 131 €Q3 2025 Company: 33 451 €Q3·25Q4 2025 Company: 12 393 €Q1 2026 Company: 9 842 €Q1·26Q2 2026 Company: 7 266 €Q3 2026 Company: 9 247 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 9 247 9 612 2
Q2 2026 — 7 266 7 509 2
Q1 2026 — 9 842 4 448 2
Q4 2025 — 12 393 4 110 2
Q3 2025 — 33 451 5 499 2
Q2 2025 — 7 131 4 854 2
Q1 2025 — 18 992 4 695 2
Q4 2024 — 19 728 5 011 2
Q3 2024 — 18 434 8 296 2
Q2 2024 — 5 828 6 089 2
Q1 2024 — 9 701 9 896 2
Q4 2023 — 25 840 4 751 2
Q3 2023 — 4 297 4 447 2
Q2 2023 — 4 271 4 371 2
Q1 2023 — 10 735 5 354 2
Q4 2022 — 4 112 4 201 2
Q3 2022 — 3 946 4 073 2
Q2 2022 — 3 784 3 969 2
Q1 2022 — 4 167 4 410 2
Labour taxes per employee per month
1 602 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 261 226 € · −4.8% vs 2024 · industry median 20 811 € · above 79% of the industry
01002003002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 243 419 € Industry median: 25 166 €20192020 Company: 232 532 € Industry median: 20 220 €20202021 Company: 237 664 € Industry median: 20 121 €20212022 Company: 248 991 € Industry median: 20 030 €20222023 Company: 234 415 € Industry median: 19 469 €20232024 Company: 274 473 € Industry median: 20 000 €20242025 Company: 261 226 € Industry median: 20 811 €202501002003002018 Company: — Industry median: —2019 Company: 243 419 € Industry median: 25 166 €20192020 Company: 232 532 € Industry median: 20 220 €2021 Company: 237 664 € Industry median: 20 121 €20212022 Company: 248 991 € Industry median: 20 030 €2023 Company: 234 415 € Industry median: 19 469 €20232024 Company: 274 473 € Industry median: 20 000 €2025 Company: 261 226 € Industry median: 20 811 €2025
  • 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, € thousand 2025: 102 860 € · −6.7% vs 2024 · industry median 1 071 € · above 92% of the industry
0501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 107 503 € Industry median: 2 596 €20192020 Company: 106 197 € Industry median: 2 208 €20202021 Company: 103 184 € Industry median: 1 834 €20212022 Company: 128 823 € Industry median: 1 525 €20222023 Company: 90 985 € Industry median: 1 745 €20232024 Company: 110 257 € Industry median: 1 621 €20242025 Company: 102 860 € Industry median: 1 071 €20250501001502018 Company: — Industry median: —2019 Company: 107 503 € Industry median: 2 596 €20192020 Company: 106 197 € Industry median: 2 208 €2021 Company: 103 184 € Industry median: 1 834 €20212022 Company: 128 823 € Industry median: 1 525 €2023 Company: 90 985 € Industry median: 1 745 €20232024 Company: 110 257 € Industry median: 1 621 €2025 Company: 102 860 € Industry median: 1 071 €2025
  • 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: 39.4 % · −0.8 pp vs the year before · industry median 8.3 % · above 83% of the industry
02040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 44.2 % Industry median: 10.3 %20192020 Company: 45.7 % Industry median: 12.4 %20202021 Company: 43.4 % Industry median: 13.0 %20212022 Company: 51.7 % Industry median: 11.3 %20222023 Company: 38.8 % Industry median: 11.4 %20232024 Company: 40.2 % Industry median: 10.7 %20242025 Company: 39.4 % Industry median: 8.3 %202502040602018 Company: — Industry median: —2019 Company: 44.2 % Industry median: 10.3 %20192020 Company: 45.7 % Industry median: 12.4 %2021 Company: 43.4 % Industry median: 13.0 %20212022 Company: 51.7 % Industry median: 11.3 %2023 Company: 38.8 % Industry median: 11.4 %20232024 Company: 40.2 % Industry median: 10.7 %2025 Company: 39.4 % Industry median: 8.3 %2025
  • 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: 643 034 € · −12.5% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 481 739 €20192020 Company: 591 921 €20202021 Company: 664 815 €20212022 Company: 795 936 €20222023 Company: 775 617 €20232024 Company: 734 811 €20242025 Company: 643 034 €202502004006008002018 Company: —2019 Company: 481 739 €20192020 Company: 591 921 €2021 Company: 664 815 €20212022 Company: 795 936 €2023 Company: 775 617 €20232024 Company: 734 811 €2025 Company: 643 034 €2025
Equity, € thousand 2025: 626 034 € · −12.8% vs 2024
02004006008002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 477 829 €20192020 Company: 584 026 €20202021 Company: 657 210 €20212022 Company: 786 033 €20222023 Company: 761 318 €20232024 Company: 718 174 €20242025 Company: 626 034 €202502004006008002018 Company: —2019 Company: 477 829 €20192020 Company: 584 026 €2021 Company: 657 210 €20212022 Company: 786 033 €2023 Company: 761 318 €20232024 Company: 718 174 €2025 Company: 626 034 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 45% of the industry
01232016 Company: 3 Industry median: —20162017 Company: 3 Industry median: —20172018 Company: 3 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: 2202501232018 Company: 3 Industry median: 32019 Company: 2 Industry median: 320192020 Company: 2 Industry median: 32021 Company: 2 Industry median: 2.520212022 Company: 2 Industry median: 22023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 22025 Company: 2 Industry median: 22025
  • 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 261 226 102 860 46 012 643 034 626 034 2
2024 274 473 110 257 57 144 734 811 718 174 2
2023 234 415 90 985 52 378 775 617 761 318 2
2022 248 991 128 823 42 436 795 936 786 033 2
2021 237 664 103 184 40 674 664 815 657 210 2
2020 232 532 106 197 40 235 591 921 584 026 2
2019 243 419 107 503 35 972 481 739 477 829 2
2018 — — — — — 3
2017 — — — — — 3
2016 — — — — — 3
2015 — — — — — 3
2014 — — — — — 3
2013 — — — — — 3
2012 — — — — — 3
2011 — — — — — 3
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 4
2007 — — — — — 4
2006 — — — — — 4
2005 — — — — — 4
2004 — — — — — 4
2003 — — — — — 4
2002 — — — — — 3
2001 — — — — — 3
2000 — — — — — 2
1999 — — — — — 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
39.4 %
Net profit / revenue
Return on equity (ROE)
16.4 %
Net profit / equity
Return on assets (ROA)
16.0 %
Net profit / assets
Equity ratio
97.4 %
Equity / assets
Debt ratio
2.6 %
Liabilities / assets
Current ratio
37.73
Current assets / current liabilities
Revenue per employee
130 695 €
Revenue / average full-time employees
Labour cost per employee per month
1 917 €
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 16 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 27 May 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 2 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 8 Apr 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 3 Jun 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

  • Piret Aru
    Natural person · 2 556 €

Beneficial owners

  • Piret Aru
    Direct ownership · since 22 Oct 2018

Founders and other persons

  • Piret Aru
    Founder · 10 000 € · 12 Jun 1997
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86231Dental practice care activities Main
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 10013893 / 14
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10013893 / 13
16 Jan 2018
Amendment entry In force
16 Jan 2018
PDF
Ä 10013893 / 12
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10013893 / 11
15 Sep 2016
Amendment entry In force
15 Sep 2016
PDF
Ä 10013893 / 10
23 Oct 2014
Amendment under Commercial Code § 525 (2) In force
23 Oct 2014
PDF
Ä 10013893 / 9
7 Jul 2014
Amendment entry In force
7 Jul 2014
PDF
Ä 10013893 / M2
17 Feb 2012
Refund of the state fee In force
17 Feb 2012
PDF
Ä 10013893 / 8
14 Dec 2011
Amendment entry In force
14 Dec 2011
PDF
Ä 13893 / 7
5 Mar 2009
Amendment entry In force
5 Mar 2009
PDF
Ä 13893 / M1
23 Feb 2009
Ruling to eliminate deficiencies 25 Mar 2009 In force
25 Feb 2009
PDF
Ä 13893 / 6
3 Dec 2008
Deletion of activities from the registry card In force
10 Dec 2008
PDF
Ä 13893 / 5
15 Aug 2003
Amendment entry In force PDF

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