OÜ Nigul ja Orn Hambaravi

Active Registry code 10437287 OÜ Tartu linn Registered 30 Apr 1998
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OÜ Nigul ja Orn Hambaravi is a OÜ based in Tartu linn, registry code 10437287, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €1 612 557 and 22 employees.

Turnover
—
State taxes
77 756 €
↑ 0.1% vs Q2 2026
Labour taxes
72 708 €
↑ 8.7% vs Q2 2026
Employees
25
+1 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 2 908 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 1.6 mn €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 9.2 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 2 908 € · +4.3% vs Q2 2026 · industry median 2 177 € · above 61% of the industry
01 0002 0003 0004 000Q4 2023 Company: 2 956 € Industry median: 2 068 €Q4·23Q1 2024 Company: 2 583 € Industry median: 2 162 €Q2 2024 Company: 3 025 € Industry median: 2 205 €Q2·24Q3 2024 Company: 3 549 € Industry median: 2 205 €Q4 2024 Company: 3 515 € Industry median: 2 146 €Q4·24Q1 2025 Company: 3 139 € Industry median: 2 257 €Q2 2025 Company: 3 273 € Industry median: 2 253 €Q2·25Q3 2025 Company: 3 316 € Industry median: 2 267 €Q4 2025 Company: 3 545 € Industry median: 2 236 €Q4·25Q1 2026 Company: 3 045 € Industry median: 2 195 €Q2 2026 Company: 2 788 € Industry median: 2 159 €Q2·26Q3 2026 Company: 2 908 € Industry median: 2 177 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 3 515 € Industry median: 2 146 €Q1 2025 Company: 3 139 € Industry median: 2 257 €Q1·25Q2 2025 Company: 3 273 € Industry median: 2 253 €Q3 2025 Company: 3 316 € Industry median: 2 267 €Q3·25Q4 2025 Company: 3 545 € Industry median: 2 236 €Q1 2026 Company: 3 045 € Industry median: 2 195 €Q1·26Q2 2026 Company: 2 788 € Industry median: 2 159 €Q3 2026 Company: 2 908 € Industry median: 2 177 €Q3·26
  • 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: 25 · +4.2% vs Q2 2026
0510152025Q4 2023 Company: 20Q4·23Q1 2024 Company: 22Q2 2024 Company: 22Q2·24Q3 2024 Company: 22Q4 2024 Company: 22Q4·24Q1 2025 Company: 22Q2 2025 Company: 23Q2·25Q3 2025 Company: 23Q4 2025 Company: 23Q4·25Q1 2026 Company: 24Q2 2026 Company: 24Q2·26Q3 2026 Company: 25Q3·260510152025Q4 2024 Company: 22Q1 2025 Company: 22Q1·25Q2 2025 Company: 23Q3 2025 Company: 23Q3·25Q4 2025 Company: 23Q1 2026 Company: 24Q1·26Q2 2026 Company: 24Q3 2026 Company: 25Q3·26
State taxes, € Q3 2026: 77 756 € · +0.1% vs Q2 2026
020 00040 00060 00080 000100 000Q4 2023 Company: 66 114 €Q4·23Q1 2024 Company: 63 194 €Q2 2024 Company: 71 703 €Q2·24Q3 2024 Company: 85 267 €Q4 2024 Company: 88 777 €Q4·24Q1 2025 Company: 81 376 €Q2 2025 Company: 84 418 €Q2·25Q3 2025 Company: 79 874 €Q4 2025 Company: 89 150 €Q4·25Q1 2026 Company: 90 914 €Q2 2026 Company: 77 697 €Q2·26Q3 2026 Company: 77 756 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 88 777 €Q1 2025 Company: 81 376 €Q1·25Q2 2025 Company: 84 418 €Q3 2025 Company: 79 874 €Q3·25Q4 2025 Company: 89 150 €Q1 2026 Company: 90 914 €Q1·26Q2 2026 Company: 77 697 €Q3 2026 Company: 77 756 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 77 756 72 708 25
Q2 2026 — 77 697 66 917 24
Q1 2026 — 90 914 73 083 24
Q4 2025 — 89 150 81 533 23
Q3 2025 — 79 874 76 270 23
Q2 2025 — 84 418 75 280 23
Q1 2025 — 81 376 69 047 22
Q4 2024 — 88 777 77 334 22
Q3 2024 — 85 267 78 083 22
Q2 2024 — 71 703 66 544 22
Q1 2024 — 63 194 56 827 22
Q4 2023 — 66 114 59 123 20
Q3 2023 — 61 332 59 408 21
Q2 2023 — 54 776 52 970 20
Q1 2023 — 51 248 48 239 22
Q4 2022 — 49 707 45 026 23
Q3 2022 — 51 160 48 380 22
Q2 2022 — 43 054 40 305 24
Q1 2022 — 47 039 43 036 23
Labour taxes per employee per month
969 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 1 612 557 € · +12.7% vs 2024 · industry median 20 811 € · above 98% of the industry
05001 0001 5002 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 705 097 € Industry median: 25 166 €20192020 Company: 742 611 € Industry median: 20 220 €20202021 Company: 934 154 € Industry median: 20 121 €20212022 Company: 992 118 € Industry median: 20 030 €20222023 Company: 1 212 017 € Industry median: 19 469 €20232024 Company: 1 431 323 € Industry median: 20 000 €20242025 Company: 1 612 557 € Industry median: 20 811 €202505001 0001 5002 0002018 Company: — Industry median: —2019 Company: 705 097 € Industry median: 25 166 €20192020 Company: 742 611 € Industry median: 20 220 €2021 Company: 934 154 € Industry median: 20 121 €20212022 Company: 992 118 € Industry median: 20 030 €2023 Company: 1 212 017 € Industry median: 19 469 €20232024 Company: 1 431 323 € Industry median: 20 000 €2025 Company: 1 612 557 € Industry median: 20 811 €2025
  • 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: 147 622 € · +26.4% vs 2024 · industry median 1 071 € · above 98% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 59 080 € Industry median: 2 596 €20192020 Company: 102 845 € Industry median: 2 208 €20202021 Company: 153 121 € Industry median: 1 834 €20212022 Company: 130 812 € Industry median: 1 525 €20222023 Company: 205 825 € Industry median: 1 745 €20232024 Company: 116 810 € Industry median: 1 621 €20242025 Company: 147 622 € Industry median: 1 071 €20250501001502002502018 Company: — Industry median: —2019 Company: 59 080 € Industry median: 2 596 €20192020 Company: 102 845 € Industry median: 2 208 €2021 Company: 153 121 € Industry median: 1 834 €20212022 Company: 130 812 € Industry median: 1 525 €2023 Company: 205 825 € Industry median: 1 745 €20232024 Company: 116 810 € Industry median: 1 621 €2025 Company: 147 622 € Industry median: 1 071 €2025
  • 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: 9.2 % · +1.0 pp vs the year before · industry median 8.3 % · above 52% of the industry
051015202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 8.4 % Industry median: 10.3 %20192020 Company: 13.8 % Industry median: 12.4 %20202021 Company: 16.4 % Industry median: 13.0 %20212022 Company: 13.2 % Industry median: 11.3 %20222023 Company: 17.0 % Industry median: 11.4 %20232024 Company: 8.2 % Industry median: 10.7 %20242025 Company: 9.2 % Industry median: 8.3 %2025051015202018 Company: — Industry median: —2019 Company: 8.4 % Industry median: 10.3 %20192020 Company: 13.8 % Industry median: 12.4 %2021 Company: 16.4 % Industry median: 13.0 %20212022 Company: 13.2 % Industry median: 11.3 %2023 Company: 17.0 % Industry median: 11.4 %20232024 Company: 8.2 % Industry median: 10.7 %2025 Company: 9.2 % Industry median: 8.3 %2025
  • 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: 414 162 € · −10.3% vs 2024
01002003004005002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 247 917 €20192020 Company: 310 590 €20202021 Company: 339 690 €20212022 Company: 339 849 €20222023 Company: 399 283 €20232024 Company: 461 844 €20242025 Company: 414 162 €202501002003004005002018 Company: —2019 Company: 247 917 €20192020 Company: 310 590 €2021 Company: 339 690 €20212022 Company: 339 849 €2023 Company: 399 283 €20232024 Company: 461 844 €2025 Company: 414 162 €2025
Equity, € thousand 2025: 158 223 € · −18.0% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 144 097 €20192020 Company: 172 942 €20202021 Company: 226 063 €20212022 Company: 236 875 €20222023 Company: 303 881 €20232024 Company: 193 021 €20242025 Company: 158 223 €202501002003004002018 Company: —2019 Company: 144 097 €20192020 Company: 172 942 €2021 Company: 226 063 €20212022 Company: 236 875 €2023 Company: 303 881 €20232024 Company: 193 021 €2025 Company: 158 223 €2025
Employees 2025: 22 · +15.8% vs 2024 · industry median 2 · above 94% of the industry
05101520252016 Company: 9 Industry median: —20162017 Company: 9 Industry median: —20172018 Company: 9 Industry median: 320182019 Company: 20 Industry median: 320192020 Company: 20 Industry median: 320202021 Company: 20 Industry median: 2.520212022 Company: 19 Industry median: 220222023 Company: 19 Industry median: 220232024 Company: 19 Industry median: 220242025 Company: 22 Industry median: 2202505101520252018 Company: 9 Industry median: 32019 Company: 20 Industry median: 320192020 Company: 20 Industry median: 32021 Company: 20 Industry median: 2.520212022 Company: 19 Industry median: 22023 Company: 19 Industry median: 220232024 Company: 19 Industry median: 22025 Company: 22 Industry median: 22025
  • 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 1 612 557 147 622 712 239 414 162 158 223 22
2024 1 431 323 116 810 669 464 461 844 193 021 19
2023 1 212 017 205 825 526 797 399 283 303 881 19
2022 992 118 130 812 422 524 339 849 236 875 19
2021 934 154 153 121 387 341 339 690 226 063 20
2020 742 611 102 845 320 261 310 590 172 942 20
2019 705 097 59 080 311 618 247 917 144 097 20
2018 — — — — — 9
2017 — — — — — 9
2016 — — — — — 9
2015 — — — — — 9
2014 — — — — — 9
2013 — — — — — 9
2012 — — — — — 8
2011 — — — — — 8
2010 — — — — — 7
2009 — — — — — 7
2008 — — — — — 14
2007 — — — — — 14
2006 — — — — — 14
2005 — — — — — 11
2004 — — — — — 11
2003 — — — — — 10
2002 — — — — — 8
2001 — — — — — 5
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 2025

Net profit margin
9.2 %
Net profit / revenue
Return on equity (ROE)
93.3 %
Net profit / equity
Return on assets (ROA)
35.6 %
Net profit / assets
Equity ratio
38.2 %
Equity / assets
Debt ratio
61.8 %
Liabilities / assets
Current ratio
1.54
Current assets / current liabilities
Revenue per employee
73 298 €
Revenue / average full-time employees
Labour cost per employee per month
2 698 €
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 27 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 4 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 26 Apr 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 Sep 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Jan Orn
    Direct ownership · since 23 Oct 2018
  • Merike Nigul
    Direct ownership · since 23 Oct 2018

Founders and other persons

  • Jan Orn
    Founder · 5 000 € · 30 Apr 1998
  • Merike Nigul
    Founder · 5 000 € · 30 Apr 1998

Activities (EMTAK)

  • 86231Dental practice care activities Main
Rulings
Number, date Title Deadline State Document
Ä 20011813 / 11
22 Apr 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
22 Apr 2024
PDF
Ä 20011813 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20011813 / 9
27 Aug 2018
Amendment entry In force
27 Aug 2018
PDF
Ä 20011813 / 8
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 20011813 / 7
22 Dec 2017
Amendment entry In force
22 Dec 2017
PDF
Ä 20011813 / 6
3 Dec 2017
Amendment entry In force
3 Dec 2017
PDF
Ä 20011813 / 5
15 Dec 2011
Amendment entry In force
15 Dec 2011
PDF
Ä 11813 / 4
3 Dec 2008
Deletion of activities from the registry card In force
19 Dec 2008
PDF
Ä 11813 / 3
18 May 2006
Amendment entry In force
19 May 2006
PDF

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