osaühing Advokaadibüroo Kersti Põld

Active Registry code 10297120 OÜ Kuressaare linn Registered 24 Oct 1997

osaühing Advokaadibüroo Kersti Põld is a OÜ based in Kuressaare linn, registry code 10297120, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €8 234 with 1 employees.

Turnover

8 234 €

↓ 17.6% vs Q2 2026

State taxes

2 386 €

↓ 45.5% vs Q2 2026

Labour taxes

1 612 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 8 234 €

above 45% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 612 €

above 68% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 37 833 €

above 78% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 0.7 %

above 25% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 8 234 € · −17.6% vs Q2 2026 · industry median 9 740 € · above 45% 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: 1 612 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 68% 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.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 2 386 € · −45.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	8 234	2 386	1 612	1
Q2 2026	9 994	4 376	1 612	1
Q1 2026	6 828	2 999	1 520	1
Q4 2025	12 843	3 283	1 337	1
Q3 2025	6 328	3 145	1 337	1
Q2 2025	10 966	2 886	1 337	1
Q1 2025	7 476	2 982	1 278	1
Q4 2024	9 414	2 461	1 202	1
Q3 2024	8 858	2 801	1 160	1
Q2 2024	10 046	3 012	1 160	1
Q1 2024	7 379	2 898	1 111	1
Q4 2023	10 855	2 603	1 052	1
Q3 2023	10 151	3 646	1 095	1
Q2 2023	13 748	3 519	1 093	1
Q1 2023	7 728	4 129	1 898	1
Q4 2022	9 250	2 041	1 069	2
Q3 2022	8 479	1 852	900	2
Q2 2022	9 533	3 222	1 247	2
Q1 2022	9 199	2 985	1 338	2

Labour taxes per employee per month

537 €

Turnover per employee in the quarter

8 234 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 37 833 € · +6.3% vs 2024 · industry median 12 784 € · above 78% 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: 273 € · −28.0% vs 2024 · industry median 1 062 € · above 39% 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: 0.7 % · −0.3 pp vs the year before · industry median 14.8 % · above 25% 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, € 2025: 25 695 € · −7.9% vs 2024

Equity, € 2025: 13 256 € · −0.1% vs 2024

Employees 2025: 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	37 833	273	15 655	25 695	13 256	1
2024	35 607	379	14 049	27 892	13 272	1
2023	44 921	7 911	12 784	28 581	18 893	2
2022	37 502	-311	14 325	30 232	10 982	2
2021	35 412	-4 595	17 960	33 022	11 293	2
2020	31 863	-1 843	11 165	41 536	15 888	1
2019	38 009	4 284	11 745	48 035	20 731	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	1
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	5
1999	—	—	—	—	—	4
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

0.7 %

Net profit / revenue

Return on equity (ROE)

2.1 %

Net profit / equity

Return on assets (ROA)

1.1 %

Net profit / assets

Equity ratio

51.6 %

Equity / assets

Debt ratio

48.4 %

Liabilities / assets

Current ratio

1.37

Current assets / current liabilities

Revenue per employee

37 833 €

Revenue / average full-time employees

Labour cost per employee per month

1 305 €

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	23 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	31 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 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	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	3 Jun 2020	Company’s own	e-Äriregister

Board

Kersti Põld
Board member · since 24 Oct 1997

Right of representation

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

Owners

Kersti Põld
Natural person · 2 556 €

100%

Beneficial owners

Kersti Põld
Direct ownership · since 12 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 30007351 / 10 2 Sep 2023	Amendment entry	In force 2 Sep 2023	PDF
Ä 30007351 / 9 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 30007351 / 8 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 30007351 / 7 4 Dec 2017	Amendment entry	In force 4 Dec 2017	PDF
Ä 30007351 / 6 30 Mar 2011	Amendment entry	In force 30 Mar 2011	PDF
Ä 7351 / 5 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF
Ä 7351 / 4 11 Aug 2005	Amendment entry	In force	PDF
Ä 7351 / 3 18 Oct 2004	Amendment entry	In force	PDF
Ä 7351 / 2 15 Jul 2002	Published amendment entry	In force	PDF

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