Osaühing A & P Hammas
Active Registry code 10382741
OÜ Haapsalu linn Registered 16 Feb 1998
Osaühing A & P Hammas is a OÜ based in Haapsalu linn, registry code 10382741, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €52 099 and 2 employees.
Turnover
—
State taxes
3 257 €
↑ 50.0% vs Q2 2026
Labour taxes
3 389 €
↑ 50.0% vs Q2 2026
Employees
2
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Labour taxes per employee 1 695 €above 41% of companiesindustry median 2 177 € · companies in the industry: 1 696
- Revenue · 2025 52 099 €above 65% of companiesindustry median 20 811 € · companies in the industry: 3 373
- Net profit margin · 2025 -2.2 %above 21% of companiesindustry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
- Company
- Industry median
Industry: Human health 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 | — | 3 257 | 3 389 | 2 |
| Q2 2026 | — | 2 171 | 2 260 | 2 |
| Q1 2026 | — | 3 122 | 3 249 | 2 |
| Q4 2025 | — | 3 460 | 3 592 | 2 |
| Q3 2025 | — | 3 707 | 3 842 | 2 |
| Q2 2025 | — | 3 679 | 3 810 | 2 |
| Q1 2025 | — | 3 928 | 4 068 | 2 |
| Q4 2024 | — | 3 684 | 3 820 | 2 |
| Q3 2024 | — | 3 684 | 3 820 | 2 |
| Q2 2024 | — | 3 614 | 3 813 | 2 |
| Q1 2024 | — | 3 665 | 3 897 | 2 |
| Q4 2023 | — | 3 608 | 3 839 | 2 |
| Q3 2023 | — | 3 665 | 3 897 | 2 |
| Q2 2023 | — | 3 039 | 3 234 | 2 |
| Q1 2023 | — | 2 856 | 3 035 | 2 |
| Q4 2022 | — | 2 820 | 2 997 | 2 |
| Q3 2022 | — | 2 695 | 2 870 | 2 |
| Q2 2022 | — | 2 668 | 2 843 | 2 |
| Q1 2022 | — | 2 511 | 2 688 | 2 |
Labour taxes per employee per month
565 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Human health 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 | 52 099 | -1 123 | 37 443 | 3 367 | -795 | 2 |
| 2024 | 51 709 | -1 253 | 39 392 | 5 773 | 328 | 2 |
| 2023 | 50 732 | -998 | 37 571 | 6 699 | 1 581 | 2 |
| 2022 | 43 227 | 1 674 | 30 040 | 6 288 | 2 579 | 2 |
| 2021 | 34 210 | -2 141 | 25 889 | 5 851 | 905 | 2 |
| 2020 | 32 641 | -920 | 24 909 | 7 979 | 3 046 | 2 |
| 2019 | 41 051 | -1 536 | 30 725 | 9 214 | 3 966 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 3 |
| 2016 | — | — | — | — | — | 3 |
| 2015 | — | — | — | — | — | 3 |
| 2014 | — | — | — | — | — | 3 |
| 2013 | — | — | — | — | — | 3 |
| 2012 | — | — | — | — | — | 3 |
| 2011 | — | — | — | — | — | 3 |
| 2010 | — | — | — | — | — | 3 |
| 2009 | — | — | — | — | — | 4 |
| 2008 | — | — | — | — | — | 5 |
| 2007 | — | — | — | — | — | 5 |
| 2006 | — | — | — | — | — | 5 |
| 2005 | — | — | — | — | — | 5 |
| 2004 | — | — | — | — | — | 5 |
| 2003 | — | — | — | — | — | 5 |
| 2002 | — | — | — | — | — | 4 |
| 2001 | — | — | — | — | — | 4 |
| 2000 | — | — | — | — | — | 5 |
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
-2.2 %
Net profit / revenue
Return on assets (ROA)
-33.4 %
Net profit / assets
Equity ratio
-23.6 %
Equity / assets
Debt ratio
123.6 %
Liabilities / assets
Current ratio
0.77
Current assets / current liabilities
Revenue per employee
26 050 €
Revenue / average full-time employees
Labour cost per employee per month
1 560 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 17 Apr 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 26 May 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 27 May 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 17 Apr 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 18 Apr 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 5 Feb 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 5 Feb 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 2 | 430 000 EEK | Aktsiaselts SEB Eesti Ühispank | 2 Jan 2006 – in force |
Board
- Monika ProosväliBoard member · since 27 May 2008
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Monika ProosväliNatural person · 2 938 €
Activities (EMTAK)
- 86231Dental practice care activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 30024669 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 30024669 / 10 17 Apr 2023 |
Amendment entry | In force 17 Apr 2023 |
||
| Ä 30024669 / 9 5 Apr 2018 |
Amendment entry | In force 5 Apr 2018 |
||
| Ä 30024669 / 8 19 Jan 2018 |
Amendment entry | In force 19 Jan 2018 |
||
| Ä 30024669 / 7 19 Dec 2017 |
Amendment entry | In force 19 Dec 2017 |
||
| Ä 30024669 / 6 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 30024669 / 5 31 May 2013 |
Amendment entry | In force 31 May 2013 |
||
| Ä 30024669 / 4 1 Nov 2011 |
Amendment entry | In force 1 Nov 2011 |
||
| Ä 24669 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 4 Dec 2008 |
||
| Ä 24669 / 2 27 May 2008 |
Amendment entry | In force 27 May 2008 |
||
| Ä 24669 / M1 21 Mar 2006 |
Warning of a fine: deficiencies in the annual report | 20 Apr 2006 | Deficiencies eliminated 5 Apr 2006 |
|
| Ä 25201 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
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| Ä 24669 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 29466 / 3 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 24670 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| K 29466 / 2 14 Dec 2005 |
Compliance with Commercial Code § 33 (7.1) | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data