Osaühing TESTUDO
Active Registry code 10475365
OÜ Tallinn Registered 10 Jul 1998
Osaühing TESTUDO is a OÜ based in Tallinn, registry code 10475365, status: active. Main activity: Driving school activities. According to EMTA, turnover for Q3 2026 was €14 377 with 4 employees.
Turnover
14 377 €
↑ 130.1% vs Q2 2026
State taxes
3 940 €
↑ 73.3% vs Q2 2026
Labour taxes
1 883 €
↑ 16.6% vs Q2 2026
Employees
4
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 14 377 €above 63% of companiesindustry median 8 170 € · companies in the industry: 1 274
- Labour taxes per employee 471 €above 20% of companiesindustry median 1 198 € · companies in the industry: 2 039
- Revenue · 2025 38 957 €above 89% of companiesindustry median 2 265 € · companies in the industry: 7 180
- Net profit margin · 2025 -11.4 %above 18% of companiesindustry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
- 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.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 14 377 | 3 940 | 1 883 | 4 |
| Q2 2026 | 6 247 | 2 274 | 1 615 | 4 |
| Q1 2026 | 6 459 | 2 369 | 1 898 | 4 |
| Q4 2025 | 10 625 | 3 532 | 2 256 | 4 |
| Q3 2025 | 10 982 | 3 778 | 2 396 | 4 |
| Q2 2025 | 8 196 | 2 849 | 1 944 | 4 |
| Q1 2025 | 10 635 | 3 757 | 2 527 | 4 |
| Q4 2024 | 12 070 | 4 526 | 3 233 | 4 |
| Q3 2024 | 13 591 | 3 815 | 2 439 | 3 |
| Q2 2024 | 11 728 | 3 395 | 2 123 | 3 |
| Q1 2024 | 10 550 | 3 118 | 2 252 | 3 |
| Q4 2023 | 14 237 | 4 940 | 3 548 | 3 |
| Q3 2023 | 16 021 | 3 505 | 2 683 | 3 |
| Q2 2023 | 15 290 | 4 037 | 2 596 | 3 |
| Q1 2023 | 17 508 | 5 559 | 3 862 | 3 |
| Q4 2022 | 21 296 | 5 591 | 3 647 | 3 |
| Q3 2022 | 17 520 | 4 912 | 3 366 | 3 |
| Q2 2022 | 12 343 | 4 519 | 3 211 | 3 |
| Q1 2022 | 7 689 | 2 872 | 2 445 | 3 |
Labour taxes per employee per month
157 €
Turnover per employee in the quarter
3 594 €
Q3 2026 · calculated from EMTA data
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 | 38 957 | -4 453 | 20 202 | 38 558 | 30 997 | 2 |
| 2024 | 47 388 | 149 | 23 311 | 44 278 | 35 450 | 3 |
| 2023 | 59 584 | -2 769 | 26 490 | 43 549 | 35 302 | 3 |
| 2022 | 63 603 | -2 262 | 33 081 | 46 967 | 38 070 | 3 |
| 2021 | 57 850 | 6 554 | 23 746 | 45 774 | 40 332 | 3 |
| 2020 | 68 551 | 139 | 27 308 | 41 282 | 33 778 | 3 |
| 2019 | 67 818 | 14 | 22 575 | 41 894 | 33 639 | 3 |
| 2018 | — | — | — | — | — | 3 |
| 2017 | — | — | — | — | — | 3 |
| 2016 | — | — | — | — | — | 4 |
| 2015 | — | — | — | — | — | 4 |
| 2014 | — | — | — | — | — | 4 |
| 2013 | — | — | — | — | — | 4 |
| 2012 | — | — | — | — | — | 4 |
| 2011 | — | — | — | — | — | 4 |
| 2010 | — | — | — | — | — | 4 |
| 2009 | — | — | — | — | — | 3 |
| 2008 | — | — | — | — | — | 7 |
| 2007 | — | — | — | — | — | 9 |
| 2006 | — | — | — | — | — | 8 |
| 2005 | — | — | — | — | — | 7 |
| 2004 | — | — | — | — | — | 7 |
| 2003 | — | — | — | — | — | 5 |
| 2002 | — | — | — | — | — | 5 |
| 2001 | — | — | — | — | — | 5 |
| 2000 | — | — | — | — | — | 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
-11.4 %
Net profit / revenue
Return on equity (ROE)
-14.4 %
Net profit / equity
Return on assets (ROA)
-11.5 %
Net profit / assets
Equity ratio
80.4 %
Equity / assets
Debt ratio
19.6 %
Liabilities / assets
Current ratio
1.92
Current assets / current liabilities
Revenue per employee
19 479 €
Revenue / average full-time employees
Labour cost per employee per month
842 €
Labour costs / employees / 12 months (incl. employer taxes)
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 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 23 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 30 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 | 27 Oct 2020 | Company’s own | e-Äriregister |
Board
- Malle KiismaBoard member · since 10 Jul 1998
- Otto KiismaBoard member · since 10 Jul 1998
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Otto KiismaNatural person · 55 000 €
- Malle KiismaNatural person · 55 000 €
- Peeter AatonenNatural person · 10 000 €
- Kaja AatonenNatural person · 10 000 €
Beneficial owners
- Malle KiismaDirect ownership · since 4 Sep 2018
- Otto KiismaDirect ownership · since 4 Sep 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 85531Driving school activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10025845 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10025845 / 10 16 Jan 2018 |
Amendment entry | In force 16 Jan 2018 |
||
| Ä 10025845 / 9 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10025845 / 8 15 Sep 2016 |
Amendment entry | In force 15 Sep 2016 |
||
| Ä 10025845 / 7 14 Mar 2012 |
Entry refused: deficiencies not eliminated | In force 29 Mar 2012 |
||
| Ä 10025845 / M3 16 Jan 2012 |
Ruling to eliminate deficiencies | 12 Mar 2012 | In force 16 Jan 2012 |
|
| Ä 25845 / 6 3 Dec 2008 |
Deletion of activities from the registry card | In force 3 Dec 2008 |
||
| Ä 25845 / 5 4 Aug 2008 |
Amendment entry | In force 5 Aug 2008 |
||
| Ä 25845 / M2 28 Jul 2008 |
Ruling to eliminate deficiencies (to be served) | 30 Aug 2008 | In force 31 Jul 2008 |
|
| Ä 25845 / 4 30 Jun 2008 |
Entry refused: deficiencies not eliminated | In force 16 Jul 2008 |
||
| Ä 25845 / 3 30 Jun 2008 |
Amendment entry | In force 30 Jun 2008 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data