osaühing Hammas AR

Active Registry code 10275778 OÜ Kuressaare linn Registered 24 Sep 1997

osaühing Hammas AR is a OÜ based in Kuressaare linn, registry code 10275778, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €289 107 and 1 employees.

Turnover

—

State taxes

14 612 €

↑ 664.2% vs Q2 2026

Labour taxes

631 €

↓ 65.9% vs Q2 2026

Employees

+1 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 316 €

above 6% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 289 107 €

above 81% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 49.6 %

above 88% of companies

industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 316 € · −82.9% vs Q2 2026 · industry median 2 177 € · above 6% of the industry

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 · +100.0% vs Q2 2026

State taxes, € Q3 2026: 14 612 € · +664.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	14 612	631	2
Q2 2026	—	1 912	1 850	1
Q1 2026	—	2 757	3 157	1
Q4 2025	—	16 880	2 928	2
Q3 2025	—	15 203	1 312	2
Q2 2025	—	17 773	3 526	1
Q1 2025	—	1 673	1 764	1
Q4 2024	—	9 231	1 824	1
Q3 2024	—	20 835	4 235	1
Q2 2024	—	17 045	6 565	2
Q1 2024	—	11 276	4 867	1
Q4 2023	—	13 180	2 031	1
Q3 2023	—	21 150	7 067	1
Q2 2023	—	2 167	2 260	1
Q1 2023	—	11 039	4 621	1
Q4 2022	—	10 949	4 525	2
Q3 2022	—	1 767	1 859	2
Q2 2022	—	1 725	1 861	2
Q1 2022	—	11 203	4 856	2

Labour taxes per employee per month

105 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 289 107 € · +3.1% vs 2024 · industry median 20 811 € · above 81% of the industry

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: 143 415 € · +13.1% vs 2024 · industry median 1 071 € · above 98% of the industry

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: 49.6 % · +4.4 pp vs the year before · industry median 8.3 % · above 88% of the industry

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: 212 441 € · −2.9% vs 2024

Equity, € thousand 2025: 206 883 € · −3.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry

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	289 107	143 415	29 565	212 441	206 883	1
2024	280 450	126 782	31 996	218 681	213 468	1
2023	251 574	117 485	23 747	301 400	236 686	2
2022	239 171	146 464	20 205	348 949	269 201	2
2021	221 084	105 572	19 463	284 126	212 737	2
2020	208 829	94 571	17 598	317 800	187 165	2
2019	224 898	161 854	19 942	323 474	319 064	2
2018	—	—	—	—	—	1
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	3
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2001	—	—	—	—	—	2
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3
1997	—	—	—	—	—	2

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

49.6 %

Net profit / revenue

Return on equity (ROE)

69.3 %

Net profit / equity

Return on assets (ROA)

67.5 %

Net profit / assets

Equity ratio

97.4 %

Equity / assets

Debt ratio

2.6 %

Liabilities / assets

Current ratio

31.02

Current assets / current liabilities

Revenue per employee

289 107 €

Revenue / average full-time employees

Labour cost per employee per month

2 464 €

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	28 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	23 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	6 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	15 Apr 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	18 Jun 2020	Company’s own	e-Äriregister

Board

Aivi Silts
Board member · since 24 Sep 1997

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Aivi Silts
Natural person · 2 588 €

100%

Beneficial owners

Aivi Silts
Direct ownership · since 14 Mar 2019

Founders and other persons

No other persons.

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30006911 / 9 2 Sep 2023	Amendment entry	In force 2 Sep 2023	PDF
Ä 30006911 / 8 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30006911 / 7 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 30006911 / 6 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 30006911 / 5 30 Nov 2011	Amendment entry	In force 30 Nov 2011	PDF
Ä 30006911 / 4 5 May 2010	Deletion of activities from the registry card	In force 5 May 2010	PDF
Ä 30006911 / 3 26 Mar 2010	Amendment entry	In force 26 Mar 2010	PDF
Ä 6911 / 2 26 May 2009	Entry made by the register on its own initiative	In force 26 May 2009	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data