Osaühing Sikuti Advokaadibüroo is a OÜ based in Viljandi linn, registry code 10249999, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €1 757 with 2 employees.
Turnover
1 757 €
↓ 69.1%vs Q2 2026
State taxes
1 171 €
↓ 55.3%vs Q2 2026
Labour taxes
1 146 €
↓ 28.2%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20261 757 €
above 16% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee573 €
above 26% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202518 433 €
above 59% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-87.4 %
above 2% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 757 € · −69.1% vs Q2 2026 · industry median 9 740 € · above 16% of the industry
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: 573 € · −28.2% vs Q2 2026 · industry median 1 122 € · above 26% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 171 € · −55.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
1 757
1 171
1 146
2
Q2 2026
5 687
2 622
1 596
2
Q1 2026
3 065
1 066
968
2
Q4 2025
3 173
1 306
938
2
Q3 2025
7 490
1 721
938
2
Q2 2025
3 450
1 326
938
2
Q1 2025
4 313
979
854
2
Q4 2024
5 565
901
588
2
Q3 2024
4 395
496
82
1
Q2 2024
7 725
1 122
82
1
Q1 2024
4 966
631
82
1
Q4 2023
1 927
18
55
1
Q3 2023
10 578
1 165
55
1
Q2 2023
3 572
191
—
1
Q1 2023
6 327
812
—
1
Q4 2022
8 940
980
219
1
Q3 2022
6 937
942
374
1
Q2 2022
12 653
1 113
636
2
Q1 2022
11 241
1 531
1 045
3
Labour taxes per employee per month
191 €
Turnover per employee in the quarter
879 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 18 433 € · −21.9% vs 2024 · industry median 12 784 € · above 59% of the industry
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: -16 106 € · −119.6% vs 2024 · industry median 1 062 € · above 2% of the industry
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: -87.4 % · −56.3 pp vs the year before · industry median 14.8 % · above 2% of the industry
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, € thousand 2025: 117 155 € · −2.6% vs 2024Equity, € thousand 2025: 77 941 € · −17.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
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
18 433
-16 106
18 152
117 155
77 941
1
2024
23 615
-7 335
9 636
120 241
94 047
1
2023
18 877
-10 201
3 137
126 350
101 382
1
2022
39 732
2 872
12 109
140 197
111 583
1
2021
51 126
-13 464
10 515
142 235
108 711
1
2020
56 448
2 494
6 343
141 574
122 175
1
2019
58 498
1 305
20 688
142 714
119 681
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
3
2016
—
—
—
—
—
3
2015
—
—
—
—
—
2
2014
—
—
—
—
—
4
2013
—
—
—
—
—
5
2012
—
—
—
—
—
5
2011
—
—
—
—
—
5
2010
—
—
—
—
—
5
2009
—
—
—
—
—
6
2008
—
—
—
—
—
5
2007
—
—
—
—
—
5
2006
—
—
—
—
—
7
2005
—
—
—
—
—
8
2004
—
—
—
—
—
10
2003
—
—
—
—
—
9
2002
—
—
—
—
—
9
2001
—
—
—
—
—
9
2000
—
—
—
—
—
8
1999
—
—
—
—
—
9
1998
—
—
—
—
—
9
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
-87.4 %
Net profit / revenue
Return on equity (ROE)
-20.7 %
Net profit / equity
Return on assets (ROA)
-13.7 %
Net profit / assets
Equity ratio
66.5 %
Equity / assets
Debt ratio
33.5 %
Liabilities / assets
Current ratio
0.06
Current assets / current liabilities
Revenue per employee
18 433 €
Revenue / average full-time employees
Labour cost per employee per month
1 513 €
Labour costs / employees / 12 months (incl. employer taxes)
