Osaühing Liira & Ko

Active Registry code 10404454 OÜ Tallinn Registered 9 Mar 1998

Osaühing Liira & Ko is a OÜ based in Tallinn, registry code 10404454, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €846 469 and 12 employees.

Turnover

—

State taxes

34 815 €

↑ 12.5% vs Q2 2026

Labour taxes

37 688 €

↑ 12.3% vs Q2 2026

Employees

+2 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 2 899 €

above 61% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 846 469 €

above 93% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 17.0 %

above 65% 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: 2 899 € · −5.0% vs Q2 2026 · industry median 2 177 € · above 61% 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: 13 · +18.2% vs Q2 2026

State taxes, € Q3 2026: 34 815 € · +12.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	34 815	37 688	13
Q2 2026	—	30 948	33 556	11
Q1 2026	—	36 650	39 524	10
Q4 2025	—	36 299	39 055	12
Q3 2025	—	41 219	44 236	12
Q2 2025	—	35 890	38 588	12
Q1 2025	—	36 962	39 537	12
Q4 2024	—	27 553	29 519	12
Q3 2024	—	24 035	25 788	12
Q2 2024	—	26 012	27 735	12
Q1 2024	—	24 969	26 738	11
Q4 2023	—	18 010	19 328	12
Q3 2023	—	16 970	18 203	11
Q2 2023	—	11 680	12 526	8
Q1 2023	—	7 028	7 474	7
Q4 2022	—	5 547	5 898	4
Q3 2022	—	5 306	5 636	5
Q2 2022	—	4 498	4 816	5
Q1 2022	—	4 358	4 695	4

Labour taxes per employee per month

966 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 846 469 € · +26.2% vs 2024 · industry median 20 811 € · above 93% 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, € thousand 2025: 144 277 € · +21.1% vs 2024 · industry median 1 071 € · above 98% 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: 17.0 % · −0.7 pp vs the year before · industry median 8.3 % · above 65% 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, € thousand 2025: 670 834 € · +10.5% vs 2024

Equity, € thousand 2025: 370 390 € · +63.8% vs 2024

Employees 2025: 12 · +0.0% vs 2024 · industry median 2 · above 88% 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	846 469	144 277	373 498	670 834	370 390	12
2024	670 696	119 150	293 076	607 140	226 113	12
2023	492 824	64 576	185 500	554 418	106 963	9
2022	117 353	4 502	52 609	449 475	42 386	1
2021	76 573	6 027	39 052	52 808	37 830	0
2020	58 631	200	30 239	37 674	31 803	0
2019	72 896	6 737	30 842	35 210	31 603	2
2018	—	—	—	—	—	3
2017	—	—	—	—	—	2
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	2
2007	—	—	—	—	—	2
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	3
2000	—	—	—	—	—	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

17.0 %

Net profit / revenue

Return on equity (ROE)

39.0 %

Net profit / equity

Return on assets (ROA)

21.5 %

Net profit / assets

Equity ratio

55.2 %

Equity / assets

Debt ratio

44.8 %

Liabilities / assets

Current ratio

2.73

Current assets / current liabilities

Revenue per employee

70 539 €

Revenue / average full-time employees

Labour cost per employee per month

2 594 €

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	13 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	13 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 May 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	5 Aug 2020	Company’s own	e-Äriregister

Board

Lilija Njunina
Board member · since 9 Mar 1998

Right of representation

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

Owners

Timur Murtazin
Natural person · 5 976 €

50%
Lilija Njunina
Natural person · 5 976 €

50%

Beneficial owners

Timur Murtazin
Direct ownership · since 21 May 2025
Lilija Njunina
Direct ownership · since 11 Oct 2018

Founders and other persons

Lilija Njunina
Founder · 94 000 € · 9 Mar 1998

shared board members, owners or beneficial owners

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10021672 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10021672 / 8 2 May 2023	Amendment entry		In force 2 May 2023	PDF
Ä 10021672 / M2 25 Apr 2023	Ruling to eliminate deficiencies	15 May 2023	Deficiencies eliminated 2 May 2023	PDF
Ä 10021672 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10021672 / 6 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10021672 / 5 14 Sep 2016	Amendment entry		In force 14 Sep 2016	PDF
Ä 10021672 / 4 30 Nov 2011	Amendment entry		In force 30 Nov 2011	PDF
Ä 21672 / 3 3 Dec 2008	Deletion of activities from the registry card		In force 16 Dec 2008	PDF

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

Osaühing Liira & Ko

Position in the industry Human health activities · EMTAK 86

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 8