Osaühing RATIO CONSTAT
Active Registry code 10318921
OÜ Rakvere linn Registered 1 Dec 1997
Osaühing RATIO CONSTAT is a OÜ based in Rakvere linn, registry code 10318921, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €14 757 with 1 employees.
Turnover
14 757 €
↑ 4.5% vs Q2 2026
State taxes
4 485 €
↑ 5.4% vs Q2 2026
Labour taxes
2 456 €
↑ 19.9% vs Q2 2026
Employees
1
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 14 757 €above 63% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 2 456 €above 82% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 56 605 €above 86% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 18.8 %above 55% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 14 757 | 4 485 | 2 456 | 1 |
| Q2 2026 | 14 127 | 4 256 | 2 048 | 1 |
| Q1 2026 | 13 627 | 3 708 | 1 846 | 1 |
| Q4 2025 | 13 527 | 3 743 | 1 622 | 1 |
| Q3 2025 | 13 826 | 3 240 | 1 622 | 1 |
| Q2 2025 | 13 396 | 4 150 | 2 600 | 1 |
| Q1 2025 | 13 046 | 3 662 | 2 052 | 1 |
| Q4 2024 | 12 526 | 3 368 | 1 835 | 2 |
| Q3 2024 | 11 416 | 3 311 | 2 144 | 2 |
| Q2 2024 | 12 008 | 2 742 | 1 942 | 2 |
| Q1 2024 | 11 645 | 2 601 | 1 663 | 2 |
| Q4 2023 | 14 828 | 3 518 | 2 544 | 2 |
| Q3 2023 | 14 326 | 5 263 | 4 163 | 2 |
| Q2 2023 | 14 448 | 6 125 | 3 906 | 2 |
| Q1 2023 | 15 125 | 6 120 | 3 817 | 2 |
| Q4 2022 | 15 640 | 5 360 | 3 895 | 3 |
| Q3 2022 | 13 805 | 5 708 | 4 184 | 3 |
| Q2 2022 | 13 165 | 5 233 | 3 651 | 3 |
| Q1 2022 | 13 995 | 5 344 | 3 463 | 3 |
Labour taxes per employee per month
819 €
Turnover per employee in the quarter
14 757 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 56 605 | 10 625 | 24 250 | 24 206 | 16 748 | 1 |
| 2024 | 52 759 | 122 | 26 235 | 17 428 | 6 123 | 1 |
| 2023 | 59 236 | -3 518 | 36 964 | 18 615 | 6 001 | 2 |
| 2022 | 58 832 | 339 | 41 572 | 28 889 | 9 519 | 2 |
| 2021 | 41 276 | 10 210 | 35 296 | 49 661 | 9 180 | 2 |
| 2020 | 40 719 | -8 988 | 33 706 | 34 866 | -1 030 | 2 |
| 2019 | 49 714 | 3 385 | 32 731 | 34 764 | 7 958 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 2 |
| 2011 | — | — | — | — | — | 2 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 1 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2003 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 3 |
| 2001 | — | — | — | — | — | 1 |
| 2000 | — | — | — | — | — | 5 |
| 1999 | — | — | — | — | — | 4 |
| 1998 | — | — | — | — | — | 4 |
| 1997 | — | — | — | — | — | 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
18.8 %
Net profit / revenue
Return on equity (ROE)
63.4 %
Net profit / equity
Return on assets (ROA)
43.9 %
Net profit / assets
Equity ratio
69.2 %
Equity / assets
Debt ratio
30.8 %
Liabilities / assets
Current ratio
3.05
Current assets / current liabilities
Revenue per employee
56 605 €
Revenue / average full-time employees
Labour cost per employee per month
2 021 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 27 Aug 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 19 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 5 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 22 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 26 Nov 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 4 Sep 2020 | Company’s own | e-Äriregister |
Board
- Viktoria VettšinovaBoard member · since 1 Dec 1997
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Viktoria VettšinovaNatural person · 2 556 €
Beneficial owners
- Viktoria VettšinovaDirect ownership · since 24 Oct 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
- 6622Activities of insurance agents and brokers
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 40005908 / M16 20 Jul 2026 |
Warning of deletion from the register: annual report not filed | 23 Oct 2026 | Deficiencies eliminated 28 Aug 2026 |
|
| Ä 40005908 / 12 17 Nov 2023 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 17 Nov 2023 |
||
| Ä 40005908 / 11 2 Sep 2023 |
Amendment entry | In force 2 Sep 2023 |
||
| Ä 40005908 / 10 19 Jan 2018 |
Amendment entry | In force 19 Jan 2018 |
||
| Ä 40005908 / 9 5 Dec 2017 |
Amendment entry | In force 5 Dec 2017 |
||
| Ä 40005908 / M15 12 Feb 2016 |
Warning of deletion from the register: annual report not filed | 15 Aug 2016 | Deficiencies eliminated 5 Aug 2016 |
|
| Ä 40005908 / M14 27 Jan 2015 |
Warning of deletion published in Ametlikud Teadaanded | In force 27 Jan 2015 |
||
| Ä 40005908 / 8 9 Oct 2014 |
Amendment entry | In force 9 Oct 2014 |
||
| Ä 40005908 / M13 18 Jul 2014 |
Warning of deletion from the register: annual report not filed | 14 Jan 2015 | Deficiencies eliminated 15 Jun 2015 |
|
| Ä 40005908 / M12 30 Nov 2012 |
Ruling to be served | 1 Mar 2013 | In force 30 Nov 2012 |
|
| Ä 40005908 / M11 13 Mar 2012 |
Warning of deletion from the register: annual report not filed | 14 Sep 2012 | Deficiencies eliminated 13 Mar 2012 |
|
| Ä 40005908 / 7 2 Dec 2011 |
Amendment entry | In force 2 Dec 2011 |
||
| Ä 40005908 / M10 23 Nov 2011 |
Fine for not filing the report | 23 Jan 2012 | In force 24 Nov 2011 |
|
| Ä 40005908 / M9 8 Feb 2011 |
Warning of deletion from the register: annual report not filed | 7 Aug 2011 | Deficiencies eliminated 15 Aug 2011 |
|
| Ä 40005908 / M8 18 Feb 2010 |
Warning of deletion from the register: annual report not filed | 28 Feb 2011 | Deficiencies eliminated 1 Sep 2010 |
|
| Ä 5908 / M7 26 Oct 2009 |
Fine for not filing the report | 24 Jan 2010 | In force 25 Nov 2009 |
|
| Ä 5908 / 6 3 Dec 2008 |
Deletion of activities from the registry card | In force 3 Dec 2008 |
||
| Ä 5908 / M6 27 Oct 2008 |
Warning of a fine: deficiencies in the annual report | 25 Jan 2009 | Deficiencies eliminated 6 Feb 2009 |
|
| Ä 5908 / M5 22 Sep 2008 |
Warning of a fine: annual report not filed | Deficiencies eliminated 23 Oct 2008 |
||
| Ä 5908 / 5 12 Nov 2007 |
Amendment entry | In force 12 Nov 2007 |
||
| Ä 5908 / 4 15 May 2007 |
Entry refused: deficiencies not eliminated | In force 17 May 2007 |
||
| Ä 5908 / M4 23 Feb 2007 |
Warning of a fine: deficiencies in the annual report | 29 Apr 2007 | Deficiencies eliminated 2 May 2007 |
|
| Ä 5908 / M3 16 Jan 2007 |
Ruling to eliminate deficiencies (to be served) | 18 Apr 2007 | In force 18 Jan 2007 |
|
| Ä 5908 / M2 5 Oct 2006 |
Warning of a fine: annual report not filed | Deficiencies eliminated 27 Nov 2006 |
||
| Ä 5908 / 3 5 Jan 2006 |
Amendment entry | Confirmed 5 Jan 2006 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data