osaühing Purihammas

Active Registry code 10353490 OÜ Tartu linn Registered 16 Jan 1998

osaühing Purihammas is a OÜ based in Tartu linn, registry code 10353490, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €94 308 and 1 employees.

Turnover

—

State taxes

3 961 €

↑ 6.7% vs Q2 2026

Labour taxes

4 495 €

↑ 5.9% vs Q2 2026

Employees

±0 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 2 248 €

above 51% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 94 308 €

above 70% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 3.5 %

above 38% 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: 2 248 € · +5.9% vs Q2 2026 · industry median 2 177 € · above 51% 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 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 3 961 € · +6.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	3 961	4 495	2
Q2 2026	—	3 712	4 243	2
Q1 2026	—	6 627	4 328	2
Q4 2025	—	4 109	4 610	2
Q3 2025	—	4 169	4 699	2
Q2 2025	—	3 973	4 502	2
Q1 2025	—	3 374	3 835	2
Q4 2024	—	2 710	3 032	2
Q3 2024	—	4 652	3 516	2
Q2 2024	—	2 399	2 698	2
Q1 2024	—	2 089	2 347	2
Q4 2023	—	2 445	2 730	2
Q3 2023	—	2 419	2 703	2
Q2 2023	—	3 549	2 868	2
Q1 2023	—	1 822	2 059	2
Q4 2022	—	3 253	2 505	2
Q3 2022	—	3 503	2 736	2
Q2 2022	—	2 053	2 300	2
Q1 2022	—	1 450	1 651	2

Labour taxes per employee per month

749 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 94 308 € · −4.9% vs 2024 · industry median 20 811 € · above 70% 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, € 2025: 3 257 € · −68.7% vs 2024 · industry median 1 071 € · above 58% 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: 3.5 % · −7.1 pp vs the year before · industry median 8.3 % · above 38% 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, € 2025: 37 908 € · +19.2% vs 2024

Equity, € 2025: 6 069 € · −54.1% 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	94 308	3 257	45 782	37 908	6 069	1
2024	99 174	10 418	43 601	31 807	13 230	1
2023	81 684	8 983	35 469	22 324	11 795	2
2022	65 536	3 611	33 241	17 892	8 961	2
2021	62 693	10 660	22 764	20 785	14 350	2
2020	48 769	-1 382	24 676	11 194	3 690	2
2019	66 532	3 845	25 902	13 555	9 072	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	2
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
1999	—	—	—	—	—	2
1998	—	—	—	—	—	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

3.5 %

Net profit / revenue

Return on equity (ROE)

53.7 %

Net profit / equity

Return on assets (ROA)

8.6 %

Net profit / assets

Equity ratio

16.0 %

Equity / assets

Debt ratio

84.0 %

Liabilities / assets

Current ratio

0.98

Current assets / current liabilities

Revenue per employee

94 308 €

Revenue / average full-time employees

Labour cost per employee per month

3 815 €

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	14 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	16 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	6 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	2 May 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	11 Jun 2020	Company’s own	e-Äriregister

Board

Meeli Tamm
Board member · since 16 Jan 1998

Right of representation

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

Owners

Meeli Tamm
Natural person · 2 556 €

100%

Beneficial owners

Meeli Tamm
Direct ownership · since 28 Oct 2018

Founders and other persons

Meeli Tamm
Founder · 10 000 € · 16 Jan 1998

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20010686 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20010686 / 7 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20010686 / 6 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 20010686 / 5 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20010686 / 4 20 Jun 2011	Amendment entry	In force 20 Jun 2011	PDF
Ä 10686 / 3 28 Dec 2008	Deletion of activities from the registry card	In force 28 Dec 2008	PDF

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