Niguliste Advokaadibüroo Osaühing

Active Registry code 10383918 OÜ Tallinn Registered 18 Feb 1998

Niguliste Advokaadibüroo Osaühing is a OÜ based in Tallinn, registry code 10383918, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €9 954 with 2 employees.

Turnover

9 954 €

↓ 15.2% vs Q2 2026

State taxes

4 234 €

↑ 3.1% vs Q2 2026

Labour taxes

2 785 €

↑ 29.4% 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 9 954 €

above 51% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 393 €

above 62% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 46 480 €

above 83% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 9.6 %

above 43% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 9 954 € · −15.2% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 1 393 € · +29.4% vs Q2 2026 · industry median 1 122 € · above 62% 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: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 4 234 € · +3.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	9 954	4 234	2 785	2
Q2 2026	11 745	4 105	2 153	2
Q1 2026	9 486	3 531	2 078	2
Q4 2025	14 057	5 136	2 609	2
Q3 2025	10 600	4 316	2 609	2
Q2 2025	9 735	4 032	2 609	2
Q1 2025	11 526	6 987	2 671	2
Q4 2024	12 010	4 172	2 325	2
Q3 2024	11 682	4 223	2 325	2
Q2 2024	11 271	4 640	3 019	2
Q1 2024	11 478	4 470	2 724	2
Q4 2023	12 747	4 753	2 858	2
Q3 2023	11 650	4 390	2 670	2
Q2 2023	12 469	4 230	2 388	2
Q1 2023	10 999	3 647	2 127	2
Q4 2022	7 247	2 567	1 754	2
Q3 2022	11 512	3 276	1 568	2
Q2 2022	10 868	2 865	1 337	2
Q1 2022	7 462	2 288	1 413	2

Labour taxes per employee per month

464 €

Turnover per employee in the quarter

4 977 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 46 480 € · −0.3% vs 2024 · industry median 12 784 € · above 83% 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: 4 456 € · +547.7% vs 2024 · industry median 1 062 € · above 68% 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: 9.6 % · +8.1 pp vs the year before · industry median 14.8 % · above 43% 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, € 2025: 15 666 € · +14.5% vs 2024

Equity, € 2025: 11 275 € · +65.3% 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	46 480	4 456	28 436	15 666	11 275	2
2024	46 615	688	29 208	13 681	6 819	2
2023	48 027	5 025	29 607	20 264	16 131	2
2022	38 090	3 848	21 402	14 555	11 106	2
2021	33 819	-15 602	18 753	10 275	7 258	1
2020	32 687	453	19 717	27 959	22 860	1
2019	30 691	5 859	13 227	27 090	22 407	1
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	4
2008	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	5
2004	—	—	—	—	—	6
2003	—	—	—	—	—	7
2002	—	—	—	—	—	6
2001	—	—	—	—	—	6
1999	—	—	—	—	—	3
1997	—	—	—	—	—	4

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

9.6 %

Net profit / revenue

Return on equity (ROE)

39.5 %

Net profit / equity

Return on assets (ROA)

28.4 %

Net profit / assets

Equity ratio

72.0 %

Equity / assets

Debt ratio

28.0 %

Liabilities / assets

Current ratio

3.57

Current assets / current liabilities

Revenue per employee

23 240 €

Revenue / average full-time employees

Labour cost per employee per month

1 185 €

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	27 Feb 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	4 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 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

Imbi Seimar
Board member · since 18 Feb 1998

Right of representation

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

Owners

Imbi Seimar
Natural person · 2 556 €

100%

Beneficial owners

Imbi Seimar
Direct ownership · since 30 Oct 2018

Founders and other persons

No other persons.

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10025411 / 10 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10025411 / 9 18 Oct 2021	Amendment entry	In force 18 Oct 2021	PDF
Ä 10025411 / 8 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10025411 / 7 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10025411 / 6 31 Aug 2016	Amendment entry	In force 31 Aug 2016	PDF
Ä 25411 / 5 18 May 2009	Amendment under Commercial Code § 525 (2)	In force 18 May 2009	PDF
Ä 25411 / 4 18 May 2009	Amendment under Commercial Code § 525 (2)	In force 18 May 2009	PDF
Ä 25411 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 17 Dec 2008	PDF
Ä 25411 / M3 26 Oct 2007	Ruling to be served	In force 26 Oct 2007	PDF
Ä 25411 / M2 24 Oct 2007	Appeal accepted for proceedings	In force 24 Oct 2007	PDF
Ä 25411 / M1 9 Oct 2007	Fine for not filing the report	In force 13 Nov 2007	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data