osaühing Notera Audit

Active Registry code 10538500 OÜ Kiia küla Registered 22 Feb 1999

osaühing Notera Audit is a OÜ based in Kiia küla, registry code 10538500, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. According to EMTA, turnover for Q3 2026 was €6 805 with 1 employees.

Turnover

6 805 €

↓ 11.0% vs Q2 2026

State taxes

328 €

↑ 4.8% vs Q2 2026

Labour taxes

36 €

↑ 125.0% 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 6 805 €

above 41% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 36 €

above 2% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2026 24 147 €

above 65% of companies

industry median 13 202 € · companies in the industry: 57
Net profit margin · 2026 10.9 %

above 52% of companies

industry median 10.4 % · companies in the industry: 48

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 6 805 € · −11.0% vs Q2 2026 · industry median 9 740 € · above 41% 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: 36 € · +125.0% vs Q2 2026 · industry median 1 122 € · above 2% 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: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 328 € · +4.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	6 805	328	36	1
Q2 2026	7 650	313	16	1
Q1 2026	5 399	325	—	1
Q4 2025	5 145	194	—	—
Q3 2025	5 289	182	—	—
Q2 2025	22 198	849	—	—
Q1 2025	106 604	758	—	—
Q4 2024	5 079	270	—	—
Q3 2024	4 599	499	282	—
Q2 2024	5 228	1 114	847	—
Q1 2024	5 985	1 114	847	1
Q4 2023	3 813	1 002	847	1
Q3 2023	8 438	1 236	847	1
Q2 2023	9 410	436	—	1
Q1 2023	4 512	211	—	—
Q4 2022	7 096	252	—	—
Q3 2022	12 798	848	—	—
Q2 2022	15 806	1 162	—	—
Q1 2022	4 152	182	—	—

Labour taxes per employee per month

12 €

Turnover per employee in the quarter

6 805 €

Q3 2026 · calculated from EMTA data

Financials by year

2017 – 2026

Revenue, € 2026: 24 147 € · +12.3% vs 2025 · industry median 13 202 € · above 65% 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, € 2026: 2 644 € · +4.8% vs 2025 · industry median 623 € · above 69% 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, % 2026: 10.9 % · −0.8 pp vs the year before · industry median 10.4 % · above 52% 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, € thousand 2026: 159 515 € · −3.4% vs 2025

Equity, € 2026: 20 525 € · +14.8% vs 2025

Employees 2026: 0 · industry median 1 · above 2% 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
2026	24 147	2 644	1 672	159 515	20 525	0
2025	21 507	2 523	0	165 127	17 881	0
2024	20 434	-748	12 042	26 060	15 358	1
2023	27 400	-891	1 004	41 827	16 106	0
2022	44 437	4 882	0	42 871	16 997	0
2021	30 516	-7 838	0	48 201	12 114	0
2020	21 522	2 817	7 182	22 171	19 952	1
2019	—	—	—	—	—	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	1
2004	—	—	—	—	—	0
2003	—	—	—	—	—	0
2002	—	—	—	—	—	0
2001	—	—	—	—	—	0
2000	—	—	—	—	—	0
1999	—	—	—	—	—	1

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2026

Net profit margin

10.9 %

Net profit / revenue

Return on equity (ROE)

12.9 %

Net profit / equity

Return on assets (ROA)

1.7 %

Net profit / assets

Equity ratio

12.9 %

Equity / assets

Debt ratio

87.1 %

Liabilities / assets

Current ratio

1.77

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jul 2025 – 30 Jun 2026	15 Sep 2026	Company’s own	e-Äriregister
2024	1 Jul 2024 – 30 Jun 2025	16 Jan 2026	Company’s own	e-Äriregister
2023	1 Jul 2023 – 30 Jun 2024	6 Dec 2024	Company’s own	e-Äriregister
2022	1 Jul 2022 – 30 Jun 2023	11 Dec 2023	Company’s own	e-Äriregister
2021	1 Jul 2021 – 30 Jun 2022	1 Feb 2023	Company’s own	e-Äriregister
2020	1 Jul 2020 – 30 Jun 2021	4 Jan 2022	Company’s own	e-Äriregister
2019	1 Jul 2019 – 30 Jun 2020	17 Aug 2020	Company’s own	e-Äriregister

Board

Enn Ossep
Board member · since 22 Feb 1999

Right of representation

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

Owners

Enn Ossep
Natural person · 12 000 €

100%

Beneficial owners

Enn Ossep
Direct ownership · since 12 Sep 2018

Founders and other persons

Enn Ossep
Founder · 40 000 € · 22 Feb 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

6920Accounting, bookkeeping and auditing activities; tax consultancy Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10038427 / 11 2 Feb 2026	Amendment entry		In force 2 Feb 2026	PDF
Ä 10038427 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10038427 / 9 21 Mar 2023	Amendment entry		In force 21 Mar 2023	PDF
Ä 10038427 / 8 9 Nov 2018	Amendment entry		In force 9 Nov 2018	PDF
Ä 10038427 / 7 16 Jan 2018	Amendment entry		In force 16 Jan 2018	PDF
Ä 10038427 / 6 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10038427 / 5 14 Sep 2016	Amendment entry		In force 14 Sep 2016	PDF
Ä 10038427 / 4 14 Aug 2013	Amendment entry		In force 14 Aug 2013	PDF
Ä 10038427 / 3 24 Aug 2010	Amendment entry		In force 24 Aug 2010	PDF
Ä 10038427 / M1 6 Aug 2010	Ruling to eliminate deficiencies	6 Sep 2010	In force 6 Aug 2010	PDF
Ä 38427 / 2 14 Jul 2008	Deletion of activities from the registry card		In force 14 Jul 2008	PDF

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

osaühing Notera Audit

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2026

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 11