Osaühing JM KAPITAL

Active Registry code 10345527 OÜ Tallinn Registered 17 Dec 1997

Osaühing JM KAPITAL is a OÜ based in Tallinn, registry code 10345527, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €11 430 with 3 employees.

Turnover

11 430 €

↓ 40.4% vs Q2 2026

State taxes

3 396 €

↓ 9.0% vs Q2 2026

Labour taxes

3 667 €

↓ 14.9% 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 11 430 €

above 55% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 222 €

above 56% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 113 516 €

above 92% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 15.9 %

above 51% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 11 430 € · −40.4% vs Q2 2026 · industry median 9 740 € · above 55% 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: 1 222 € · −14.9% vs Q2 2026 · industry median 1 122 € · above 56% 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: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 396 € · −9.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	11 430	3 396	3 667	3
Q2 2026	19 170	3 733	4 308	3
Q1 2026	20 596	4 429	4 456	2
Q4 2025	32 805	4 578	4 181	2
Q3 2025	50 224	9 840	2 934	2
Q2 2025	17 887	3 023	2 840	2
Q1 2025	17 323	4 130	2 823	2
Q4 2024	47 695	—	2 788	2
Q3 2024	17 819	2 373	2 788	2
Q2 2024	13 866	2 991	2 854	2
Q1 2024	15 029	3 274	2 966	2
Q4 2023	16 774	2 861	2 847	2
Q3 2023	19 149	3 538	2 788	1
Q2 2023	25 496	4 862	2 788	1
Q1 2023	31 737	4 967	2 752	1
Q4 2022	27 460	4 658	2 680	1
Q3 2022	32 081	3 143	2 680	1
Q2 2022	25 873	3 801	2 680	1
Q1 2022	22 552	4 929	2 524	1

Labour taxes per employee per month

407 €

Turnover per employee in the quarter

3 810 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 113 516 € · +19.4% vs 2024 · industry median 12 784 € · above 92% 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: 18 080 € · +459.6% vs 2024 · industry median 1 062 € · above 88% 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: 15.9 % · +12.5 pp vs the year before · industry median 14.8 % · above 51% 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: 421 418 € · −1.9% vs 2024

Equity, € thousand 2025: 316 879 € · +6.1% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% 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	113 516	18 080	40 183	421 418	316 879	2
2024	95 068	3 231	35 880	429 455	298 799	2
2023	87 321	3 119	35 962	385 972	295 568	2
2022	110 361	9 310	32 803	376 726	292 449	2
2021	156 420	57 371	32 849	386 892	283 139	2
2020	95 174	5 250	33 017	365 095	225 768	2
2019	88 595	19 767	32 165	392 209	220 518	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	3
2012	—	—	—	—	—	4
2011	—	—	—	—	—	2
2010	—	—	—	—	—	3
2009	—	—	—	—	—	3
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2002	—	—	—	—	—	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

15.9 %

Net profit / revenue

Return on equity (ROE)

5.7 %

Net profit / equity

Return on assets (ROA)

4.3 %

Net profit / assets

Equity ratio

75.2 %

Equity / assets

Debt ratio

24.8 %

Liabilities / assets

Current ratio

3.84

Current assets / current liabilities

Revenue per employee

56 758 €

Revenue / average full-time employees

Labour cost per employee per month

1 674 €

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	30 Jun 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	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	14 Jul 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	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Jüri Maisa
Board member · since 17 Dec 1997
Marko Maisa
Board member · since 30 Apr 2019

Right of representation

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

Owners

Hero Capital OÜ
Legal person · 11243208 · 6 391 €

100%

Owner in

Beneficial owners

Kati Maisa
Indirect ownership · since 20 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
01611Support activities for crop production
02201Logging
70201Business and other management consultancy activities
82991Other business support service activities n.e.c.

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10021596 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10021596 / 11 30 Apr 2019	Amendment entry	In force 30 Apr 2019	PDF
Ä 10021596 / 10 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10021596 / 9 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10021596 / 8 15 Sep 2016	Amendment entry	In force 15 Sep 2016	PDF
Ä 10021596 / 7 27 Dec 2013	Amendment under Commercial Code § 525 (2)	In force 27 Dec 2013	PDF
Ä 10021596 / 6 4 Mar 2011	Amendment entry	In force 4 Mar 2011	PDF
Ä 10021596 / 5 12 Feb 2010	Deletion of activities from the registry card	In force 12 Feb 2010	PDF
Ä 21596 / 4 3 Oct 2007	Amendment entry	In force 3 Oct 2007	PDF
Ä 21596 / M2 24 Mar 2006	Refund of the state fee	In force 24 Mar 2006	PDF
Ä 21596 / 3 27 Oct 2005	Amendment entry	In force	PDF
Ä 21596 / 2 19 Apr 2002	Published amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data

Osaühing JM KAPITAL

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 12