Osaühing Ipso Jure
Active Registry code 10377220
OÜ Tallinn Registered 5 Feb 1998
Osaühing Ipso Jure is a OÜ based in Tallinn, registry code 10377220, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €5 240 with 2 employees.
Turnover
5 240 €
↓ 3.4% vs Q2 2026
State taxes
1 759 €
↑ 0.0% vs Q2 2026
Labour taxes
1 977 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 5 240 €above 29% of companiesindustry median 13 705 € · companies in the industry: 4 338
- Labour taxes per employee 989 €above 21% of companiesindustry median 1 649 € · companies in the industry: 1 689
- Revenue · 2024 0 €above 5% of companiesindustry median 10 766 € · companies in the industry: 9 943
Taxes and turnover
- Company
- Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Activities of head offices and management consultancy (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 | 5 240 | 1 759 | 1 977 | 2 |
| Q2 2026 | 5 425 | 1 759 | 1 977 | 2 |
| Q1 2026 | 6 006 | 1 800 | 2 018 | 2 |
| Q4 2025 | 5 352 | 1 876 | 2 038 | 2 |
| Q3 2025 | 4 862 | 1 866 | 2 109 | 2 |
| Q2 2025 | 7 107 | 1 213 | 1 377 | 2 |
| Q1 2025 | 5 789 | 1 731 | 1 939 | 2 |
| Q4 2024 | 6 716 | 2 167 | 2 266 | 2 |
| Q3 2024 | 4 291 | 1 564 | 1 795 | 2 |
| Q2 2024 | 4 529 | 1 544 | 1 740 | 2 |
| Q1 2024 | 5 697 | 923 | 1 039 | 2 |
| Q4 2023 | 6 042 | 1 322 | 1 480 | 2 |
| Q3 2023 | 4 254 | 2 186 | 2 478 | 2 |
| Q2 2023 | 4 664 | 875 | 938 | 2 |
| Q1 2023 | 5 300 | 1 274 | 1 441 | 2 |
| Q4 2022 | 5 347 | 1 144 | 1 176 | 2 |
| Q3 2022 | 5 589 | 1 638 | 1 755 | 2 |
| Q2 2022 | 6 503 | 1 159 | 1 180 | 2 |
| Q1 2022 | 6 849 | 443 | 268 | 1 |
Labour taxes per employee per month
330 €
Turnover per employee in the quarter
2 620 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Activities of head offices and management consultancy (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 |
|---|---|---|---|---|---|---|
| 2024 | 0 | -82 319 | 17 614 | 221 298 | 1 500 | 1 |
| 2022 | 23 804 | -24 016 | 17 614 | 280 423 | 60 625 | 1 |
| 2021 | 23 804 | -24 016 | 17 614 | 280 423 | 60 625 | 1 |
| 2020 | 23 804 | -24 016 | 17 614 | 280 423 | 60 625 | 1 |
| 2019 | 23 804 | -24 016 | 17 614 | 280 423 | 60 625 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 1 |
| 2006 | — | — | — | — | — | 2 |
| 2005 | — | — | — | — | — | 1 |
| 2004 | — | — | — | — | — | 1 |
| 2003 | — | — | — | — | — | 2 |
| 2002 | — | — | — | — | — | 2 |
| 2001 | — | — | — | — | — | 3 |
| 1999 | — | — | — | — | — | 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 2024
Return on equity (ROE)
-5 487.9 %
Net profit / equity
Return on assets (ROA)
-37.2 %
Net profit / assets
Equity ratio
0.7 %
Equity / assets
Debt ratio
99.3 %
Liabilities / assets
Current ratio
1.01
Current assets / current liabilities
Revenue per employee
0 €
Revenue / average full-time employees
Labour cost per employee per month
1 468 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 1 Oct 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 11 Dec 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 27 Sep 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 27 Sep 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 27 Sep 2023 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 17 Mar 2021 | Company’s own | e-Äriregister |
Board
- Leonid JakersonBoard member · since 5 Feb 1998
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Leonid JakersonNatural person · 38 500 €
- Tamara VologžaninaNatural person · 1 000 €
- Kai PrellaNatural person · 500 €
Beneficial owners
- Leonid JakersonDirect ownership · since 20 Oct 2018
Founders and other persons
- Kai PrellaFounder · 500 € · 5 Feb 1998
- Leonid JakersonFounder · 8 500 € · 5 Feb 1998
- Tamara VologžaninaFounder · 1 000 € · 5 Feb 1998
Related companies
Activities (EMTAK)
- 70221Business and other management consultancy activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10024203 / M21 23 Oct 2026 |
Appeal left without action | 6 Nov 2026 | In force 23 Oct 2026 |
|
| Ä 10024203 / M20 25 Sep 2026 |
Fine for not filing the report | 22 Oct 2026 | Contested 23 Oct 2026 |
|
| Ä 10024203 / M19 22 Jul 2026 |
Warning of a fine: annual report not filed | 6 Sep 2026 | In force 7 Aug 2026 |
|
| Ä 10024203 / 10 26 Sep 2025 |
Amendment entry | In force 26 Sep 2025 |
||
| Ä 10024203 / M18 17 Jul 2025 |
Warning of a fine: annual report not filed | 1 Sep 2025 | Deficiencies eliminated 2 Oct 2025 |
|
| Ä 10024203 / M17 16 Oct 2024 |
Ruling to eliminate deficiencies in the annual report | 15 Nov 2024 | In force 16 Oct 2024 |
|
| Ä 10024203 / M16 30 Aug 2024 |
Fine for not filing the report | 29 Sep 2024 | In force 30 Sep 2024 |
|
| Ä 10024203 / M15 6 Jul 2024 |
Warning of a fine: annual report not filed | 5 Aug 2024 | In force 6 Jul 2024 |
|
| Ä 10024203 / 9 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10024203 / M14 24 Aug 2023 |
Warning of a fine: annual report not filed | 23 Sep 2023 | Deficiencies eliminated 27 Sep 2023 |
|
| Ä 10024203 / M13 9 Feb 2021 |
Warning of a fine: annual report not filed | 11 Mar 2021 | Deficiencies eliminated 17 Mar 2021 |
|
| Ä 10024203 / M12 16 Mar 2018 |
Warning of deletion from the register: annual report not filed | 17 Sep 2018 | Deficiencies eliminated 17 Sep 2018 |
|
| Ä 10024203 / 8 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10024203 / 7 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10024203 / 6 31 Aug 2016 |
Amendment entry | In force 31 Aug 2016 |
||
| Ä 10024203 / M11 29 Feb 2012 |
Warning of deletion from the register: annual report not filed | 29 Aug 2012 | Deficiencies eliminated 29 Aug 2012 |
|
| Ä 10024203 / M10 17 Feb 2012 |
Appeal refused | 3 Apr 2012 | In force 19 Mar 2012 |
|
| Ä 10024203 / M9 9 Feb 2012 |
Appeal left without action | 16 Feb 2012 | In force 9 Feb 2012 |
|
| Ä 10024203 / M8 12 Dec 2011 |
Fine for not filing the report | 30 Dec 2011 | In force 3 Apr 2012 |
|
| Ä 24203 / M7 19 Jan 2010 |
Warning of deletion from the register: annual report not filed | 3 Feb 2011 | Deficiencies eliminated 5 Aug 2010 |
|
| Ä 24203 / M6 18 Dec 2009 |
Appeal refused | 6 Jan 2010 | In force 22 Dec 2009 |
|
| Ä 24203 / M5 27 Nov 2009 |
Ruling to eliminate deficiencies | 11 Dec 2009 | In force 27 Nov 2009 |
|
| Ä 24203 / M4 26 Oct 2009 |
Fine for not filing the report | 24 Apr 2010 | In force 9 Apr 2010 |
|
| Ä 24203 / 5 3 Dec 2008 |
Deletion of activities from the registry card | In force 17 Dec 2008 |
||
| Ä 24203 / 4 15 Aug 2002 |
Unpublished amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data