Kalmer Lepiku Hambaravi OÜ

Active Registry code 10295278 OÜ Pärnu linn Registered 13 Oct 1997
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Kalmer Lepiku Hambaravi OÜ is a OÜ based in Pärnu linn, registry code 10295278, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €1 640 800 and 17 employees.

Turnover
—
State taxes
91 326 €
↑ 5.7% vs Q2 2026
Labour taxes
97 243 €
↑ 6.9% vs Q2 2026
Employees
25
−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 3 890 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 1.6 mn €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 10.5 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 3 890 € · +11.2% vs Q2 2026 · industry median 2 177 € · above 76% of the industry
01 0002 0003 0004 000Q4 2023 Company: 3 077 € Industry median: 2 068 €Q4·23Q1 2024 Company: 3 265 € Industry median: 2 162 €Q2 2024 Company: 3 584 € Industry median: 2 205 €Q2·24Q3 2024 Company: 3 357 € Industry median: 2 205 €Q4 2024 Company: 3 476 € Industry median: 2 146 €Q4·24Q1 2025 Company: 3 541 € Industry median: 2 257 €Q2 2025 Company: 3 354 € Industry median: 2 253 €Q2·25Q3 2025 Company: 3 963 € Industry median: 2 267 €Q4 2025 Company: 3 826 € Industry median: 2 236 €Q4·25Q1 2026 Company: 3 329 € Industry median: 2 195 €Q2 2026 Company: 3 498 € Industry median: 2 159 €Q2·26Q3 2026 Company: 3 890 € Industry median: 2 177 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 3 476 € Industry median: 2 146 €Q1 2025 Company: 3 541 € Industry median: 2 257 €Q1·25Q2 2025 Company: 3 354 € Industry median: 2 253 €Q3 2025 Company: 3 963 € Industry median: 2 267 €Q3·25Q4 2025 Company: 3 826 € Industry median: 2 236 €Q1 2026 Company: 3 329 € Industry median: 2 195 €Q1·26Q2 2026 Company: 3 498 € Industry median: 2 159 €Q3 2026 Company: 3 890 € 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: 25 · −3.8% vs Q2 2026
0102030Q4 2023 Company: 22Q4·23Q1 2024 Company: 23Q2 2024 Company: 22Q2·24Q3 2024 Company: 23Q4 2024 Company: 23Q4·24Q1 2025 Company: 22Q2 2025 Company: 25Q2·25Q3 2025 Company: 24Q4 2025 Company: 24Q4·25Q1 2026 Company: 26Q2 2026 Company: 26Q2·26Q3 2026 Company: 25Q3·260102030Q4 2024 Company: 23Q1 2025 Company: 22Q1·25Q2 2025 Company: 25Q3 2025 Company: 24Q3·25Q4 2025 Company: 24Q1 2026 Company: 26Q1·26Q2 2026 Company: 26Q3 2026 Company: 25Q3·26
State taxes, € thousand Q3 2026: 91 326 € · +5.7% vs Q2 2026
0255075100125Q4 2023 Company: 64 625 €Q4·23Q1 2024 Company: 71 406 €Q2 2024 Company: 107 551 €Q2·24Q3 2024 Company: 73 395 €Q4 2024 Company: 76 174 €Q4·24Q1 2025 Company: 74 345 €Q2 2025 Company: 80 432 €Q2·25Q3 2025 Company: 89 690 €Q4 2025 Company: 87 988 €Q4·25Q1 2026 Company: 118 516 €Q2 2026 Company: 86 388 €Q2·26Q3 2026 Company: 91 326 €Q3·260255075100125Q4 2024 Company: 76 174 €Q1 2025 Company: 74 345 €Q1·25Q2 2025 Company: 80 432 €Q3 2025 Company: 89 690 €Q3·25Q4 2025 Company: 87 988 €Q1 2026 Company: 118 516 €Q1·26Q2 2026 Company: 86 388 €Q3 2026 Company: 91 326 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 91 326 97 243 25
Q2 2026 — 86 388 90 942 26
Q1 2026 — 118 516 86 562 26
Q4 2025 — 87 988 91 814 24
Q3 2025 — 89 690 95 122 24
Q2 2025 — 80 432 83 848 25
Q1 2025 — 74 345 77 905 22
Q4 2024 — 76 174 79 939 23
Q3 2024 — 73 395 77 214 23
Q2 2024 — 107 551 78 846 22
Q1 2024 — 71 406 75 092 23
Q4 2023 — 64 625 67 691 22
Q3 2023 — 71 850 75 494 22
Q2 2023 — 63 008 66 200 20
Q1 2023 — 64 427 67 330 20
Q4 2022 — 62 427 65 402 22
Q3 2022 — 66 617 70 174 22
Q2 2022 — 64 028 63 653 23
Q1 2022 — 58 541 61 586 23
Labour taxes per employee per month
1 297 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 1 640 800 € · +5.2% vs 2024 · industry median 20 811 € · above 98% of the industry
05001 0001 5002 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 177 027 € Industry median: 25 166 €20192020 Company: 1 258 836 € Industry median: 20 220 €20202021 Company: 1 310 617 € Industry median: 20 121 €20212022 Company: 1 302 060 € Industry median: 20 030 €20222023 Company: 1 434 395 € Industry median: 19 469 €20232024 Company: 1 560 392 € Industry median: 20 000 €20242025 Company: 1 640 800 € Industry median: 20 811 €202505001 0001 5002 0002018 Company: — Industry median: —2019 Company: 1 177 027 € Industry median: 25 166 €20192020 Company: 1 258 836 € Industry median: 20 220 €2021 Company: 1 310 617 € Industry median: 20 121 €20212022 Company: 1 302 060 € Industry median: 20 030 €2023 Company: 1 434 395 € Industry median: 19 469 €20232024 Company: 1 560 392 € Industry median: 20 000 €2025 Company: 1 640 800 € 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: 172 163 € · −10.0% vs 2024 · industry median 1 071 € · above 98% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 163 346 € Industry median: 2 596 €20192020 Company: 212 080 € Industry median: 2 208 €20202021 Company: 240 375 € Industry median: 1 834 €20212022 Company: 222 821 € Industry median: 1 525 €20222023 Company: 231 260 € Industry median: 1 745 €20232024 Company: 191 349 € Industry median: 1 621 €20242025 Company: 172 163 € Industry median: 1 071 €20250501001502002502018 Company: — Industry median: —2019 Company: 163 346 € Industry median: 2 596 €20192020 Company: 212 080 € Industry median: 2 208 €2021 Company: 240 375 € Industry median: 1 834 €20212022 Company: 222 821 € Industry median: 1 525 €2023 Company: 231 260 € Industry median: 1 745 €20232024 Company: 191 349 € Industry median: 1 621 €2025 Company: 172 163 € 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: 10.5 % · −1.8 pp vs the year before · industry median 8.3 % · above 55% of the industry
051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 13.9 % Industry median: 10.3 %20192020 Company: 16.8 % Industry median: 12.4 %20202021 Company: 18.3 % Industry median: 13.0 %20212022 Company: 17.1 % Industry median: 11.3 %20222023 Company: 16.1 % Industry median: 11.4 %20232024 Company: 12.3 % Industry median: 10.7 %20242025 Company: 10.5 % Industry median: 8.3 %2025051015202018 Company: — Industry median: —2019 Company: 13.9 % Industry median: 10.3 %20192020 Company: 16.8 % Industry median: 12.4 %2021 Company: 18.3 % Industry median: 13.0 %20212022 Company: 17.1 % Industry median: 11.3 %2023 Company: 16.1 % Industry median: 11.4 %20232024 Company: 12.3 % Industry median: 10.7 %2025 Company: 10.5 % 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: 2 564 779 € · +6.7% vs 2024
01 0002 0003 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 1 174 321 €20192020 Company: 1 411 559 €20202021 Company: 1 642 101 €20212022 Company: 1 977 494 €20222023 Company: 2 199 976 €20232024 Company: 2 404 109 €20242025 Company: 2 564 779 €202501 0002 0003 0002018 Company: —2019 Company: 1 174 321 €20192020 Company: 1 411 559 €2021 Company: 1 642 101 €20212022 Company: 1 977 494 €2023 Company: 2 199 976 €20232024 Company: 2 404 109 €2025 Company: 2 564 779 €2025
Equity, € thousand 2025: 1 996 311 € · +3.8% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 971 262 €20192020 Company: 1 183 342 €20202021 Company: 1 423 717 €20212022 Company: 1 646 538 €20222023 Company: 1 877 798 €20232024 Company: 1 924 148 €20242025 Company: 1 996 311 €202505001 0001 5002 0002018 Company: —2019 Company: 971 262 €20192020 Company: 1 183 342 €2021 Company: 1 423 717 €20212022 Company: 1 646 538 €2023 Company: 1 877 798 €20232024 Company: 1 924 148 €2025 Company: 1 996 311 €2025
Employees 2025: 17 · +6.3% vs 2024 · industry median 2 · above 92% of the industry
051015202016 Company: 15 Industry median: —20162017 Company: 15 Industry median: —20172018 Company: 16 Industry median: 320182019 Company: 17 Industry median: 320192020 Company: 19 Industry median: 320202021 Company: 17 Industry median: 2.520212022 Company: 16 Industry median: 220222023 Company: 17 Industry median: 220232024 Company: 16 Industry median: 220242025 Company: 17 Industry median: 22025051015202018 Company: 16 Industry median: 32019 Company: 17 Industry median: 320192020 Company: 19 Industry median: 32021 Company: 17 Industry median: 2.520212022 Company: 16 Industry median: 22023 Company: 17 Industry median: 220232024 Company: 16 Industry median: 22025 Company: 17 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 1 640 800 172 163 840 271 2 564 779 1 996 311 17
2024 1 560 392 191 349 760 977 2 404 109 1 924 148 16
2023 1 434 395 231 260 699 104 2 199 976 1 877 798 17
2022 1 302 060 222 821 627 635 1 977 494 1 646 538 16
2021 1 310 617 240 375 632 646 1 642 101 1 423 717 17
2020 1 258 836 212 080 666 774 1 411 559 1 183 342 19
2019 1 177 027 163 346 542 214 1 174 321 971 262 17
2018 — — — — — 16
2017 — — — — — 15
2016 — — — — — 15
2015 — — — — — 13
2014 — — — — — 12
2013 — — — — — 12
2012 — — — — — 12
2011 — — — — — 12
2010 — — — — — 11
2009 — — — — — 12
2008 — — — — — 20
2007 — — — — — 19
2006 — — — — — 15
2005 — — — — — 20
2004 — — — — — 23
2003 — — — — — 23
2002 — — — — — 15
2001 — — — — — 17
2000 — — — — — 14
1999 — — — — — 14

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
10.5 %
Net profit / revenue
Return on equity (ROE)
8.6 %
Net profit / equity
Return on assets (ROA)
6.7 %
Net profit / assets
Equity ratio
77.8 %
Equity / assets
Debt ratio
22.2 %
Liabilities / assets
Current ratio
0.79
Current assets / current liabilities
Revenue per employee
96 518 €
Revenue / average full-time employees
Labour cost per employee per month
4 119 €
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 26 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 14 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 28 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 28 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Mar 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 13 Mar 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

Owner in

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86231Dental practice care activities Main
  • 47121Other non-specialised retail sale
Rulings
Number, date Title Deadline State Document
Ä 30007104 / 21
21 May 2026
Amendment entry In force
21 May 2026
PDF
Ä 30007104 / 20
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 30007104 / 19
23 Oct 2018
Amendment entry In force
23 Oct 2018
PDF
Ä 30007104 / 18
21 Mar 2018
Amendment entry In force
21 Mar 2018
PDF
Ä 30007104 / M6
12 Mar 2018
Ruling to eliminate deficiencies 11 Apr 2018 Deficiencies eliminated
21 Mar 2018
PDF
Ä 30007104 / 17
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30007104 / 16
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 30007104 / 15
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 30007104 / 14
7 Dec 2016
Amendment entry In force
7 Dec 2016
PDF
Ä 30007104 / 13
16 Jul 2015
Amendment entry In force
16 Jul 2015
PDF
Ä 30007104 / M5
15 Jul 2015
Ruling to eliminate deficiencies 29 Jul 2015 Deficiencies eliminated
16 Jul 2015
PDF
Ä 30007104 / 12
11 Nov 2014
Entry refused: deficiencies not eliminated In force
29 Nov 2014
PDF
Ä 30007104 / M4
7 Oct 2014
Ruling to eliminate deficiencies 6 Nov 2014 In force
7 Oct 2014
PDF
Ä 30007104 / 11
19 Sep 2011
Amendment entry In force
19 Sep 2011
PDF
Ä 30007104 / 10
2 Aug 2011
Note on registration of shares in the Estonian central register of securities In force
2 Aug 2011
PDF
Ä 30007104 / 9
21 Jul 2011
Transformation entry without a new registry card In force
21 Jul 2011
PDF
Ä 30007104 / M3
22 Apr 2010
Ruling to be served 24 May 2010 Deficiencies eliminated
22 Apr 2010
PDF
Ä 30007104 / 8
21 Apr 2010
Amendment entry In force
21 Apr 2010
PDF
Ä 7104 / 7
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 7104 / 6
13 Mar 2007
Amendment entry In force
13 Mar 2007
PDF
Ä 7104 / M2
21 Feb 2007
Ruling to eliminate deficiencies (to be served) In force
23 Mar 2007
PDF
Ä 7104 / 5
21 Dec 2004
Amendment entry In force PDF
Ä 7104 / 4
8 Sep 2004
Negative entry decision In force PDF
Ä 7104 / M1
25 Jun 2004
Ruling to eliminate deficiencies (to be served) 1 Sep 2004 In force PDF
Ä 7104 / 3
28 Nov 2002
Entry decision on the register’s own initiative In force PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data