EM Majandusarvestuse Osaühing
EM Majandusarvestuse Osaühing is a OÜ based in Tallinn, registry code 10417623, status: active. Main activity: Other education n.e.c.. Its annual report for 2025 shows revenue of €23 446 and 0 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Revenue · 2025 23 446 €above 80% of companiesindustry median 2 265 € · companies in the industry: 7 180
- Net profit margin · 2025 -11.1 %above 18% of companiesindustry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | — | 79 | 74 | — |
| Q2 2026 | — | 136 | 140 | — |
| Q1 2026 | — | 257 | 256 | — |
| Q4 2025 | — | 753 | 191 | — |
| Q3 2025 | — | 135 | 122 | — |
| Q2 2025 | — | 102 | 102 | — |
| Q1 2025 | — | 115 | 100 | — |
| Q4 2024 | — | 871 | 329 | — |
| Q3 2024 | — | 287 | 263 | — |
| Q2 2024 | — | 101 | 103 | — |
| Q1 2024 | — | 220 | 205 | — |
| Q4 2023 | — | 1 280 | 930 | — |
| Q3 2023 | — | 75 | 75 | — |
| Q2 2023 | — | 880 | 911 | — |
| Q1 2023 | — | 638 | 265 | — |
| Q4 2022 | — | 177 | 189 | — |
| Q3 2022 | — | 576 | 226 | — |
| Q2 2022 | — | 450 | 188 | — |
| Q1 2022 | — | 685 | 291 | — |
Financials by year
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (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 | 23 446 | -2 596 | 590 | 38 899 | 38 737 | 0 |
| 2024 | 21 389 | 5 111 | 513 | 44 044 | 43 333 | 0 |
| 2023 | 39 663 | 8 797 | 3 760 | 41 694 | 41 448 | 0 |
| 2022 | 38 402 | 7 362 | 352 | 38 924 | 37 651 | 0 |
| 2021 | 34 671 | -1 954 | 0 | 35 167 | 34 053 | 0 |
| 2020 | 52 775 | 11 585 | 0 | 41 769 | 40 308 | 0 |
| 2019 | 57 896 | 25 307 | 0 | 39 417 | 37 398 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 1 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 4 |
| 2006 | — | — | — | — | — | 4 |
| 2005 | — | — | — | — | — | 3 |
| 2004 | — | — | — | — | — | 4 |
| 2003 | — | — | — | — | — | 10 |
| 2002 | — | — | — | — | — | 6 |
| 2001 | — | — | — | — | — | 6 |
| 2000 | — | — | — | — | — | 6 |
| 1999 | — | — | — | — | — | 6 |
| 1998 | — | — | — | — | — | 3 |
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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 27 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 27 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 27 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 1 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 31 Dec 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 29 Dec 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 23 Nov 2020 | Company’s own | e-Äriregister |
Board
- Toomas SchipaiBoard member · since 23 Mar 1998
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Toomas SchipaiNatural person · 40 000 €
Beneficial owners
- Toomas SchipaiDirect ownership · since 13 Sep 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 85599Other education n.e.c. Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10028769 / 8 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10028769 / 7 3 Mar 2022 |
Amendment under Commercial Code § 525 (2) | In force 3 Mar 2022 |
||
| Ä 10028769 / 6 31 Dec 2021 |
Amendment entry | In force 31 Dec 2021 |
||
| Ä 10028769 / 5 16 Jan 2018 |
Amendment entry | In force 16 Jan 2018 |
||
| Ä 10028769 / 4 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10028769 / 3 14 Jan 2016 |
Amendment entry | In force 14 Jan 2016 |
||
| Ä 28769 / 2 3 Dec 2008 |
Deletion of activities from the registry card | In force 16 Dec 2008 |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data