osaühing MAINOR AUDIT JA PARTNERID

Active Registry code 10570299 OÜ Tallinn Registered 14 Jul 1999

osaühing MAINOR AUDIT JA PARTNERID is a OÜ based in Tallinn, registry code 10570299, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €4 900 with 1 employees.

Turnover

4 900 €

↓ 8.9% vs Q2 2026

State taxes

1 162 €

↓ 39.0% vs Q2 2026

Labour taxes

1 120 €

↑ 0.0% 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 4 900 €

above 33% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 120 €

above 50% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 348 475 €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 65.5 %

above 86% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 4 900 € · −8.9% vs Q2 2026 · industry median 9 740 € · above 33% 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: 1 120 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 50% 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: 1 162 € · −39.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	4 900	1 162	1 120	1
Q2 2026	5 380	1 905	1 120	1
Q1 2026	5 046	2 116	1 131	1
Q4 2025	5 870	4 278	767	1
Q3 2025	86 410	16 240	—	—
Q2 2025	64 350	11 246	—	—
Q1 2025	120 955	17 986	313	—
Q4 2024	36 600	6 326	938	—
Q3 2024	58 550	10 905	938	—
Q2 2024	51 750	11 824	938	—
Q1 2024	32 603	4 783	938	—
Q4 2023	34 800	7 576	938	—
Q3 2023	67 315	6 371	938	—
Q2 2023	33 555	6 908	938	—
Q1 2023	16 015	3 892	843	—
Q4 2022	28 896	6 456	847	—
Q3 2022	64 058	3 128	1 466	—
Q2 2022	43 266	3 655	1 067	1
Q1 2022	9 905	3 437	2 085	1

Labour taxes per employee per month

373 €

Turnover per employee in the quarter

4 900 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 348 475 € · +83.2% vs 2024 · industry median 12 784 € · above 98% 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, € thousand 2025: 228 158 € · +113.7% vs 2024 · industry median 1 062 € · above 98% 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, % 2025: 65.5 % · +9.3 pp vs the year before · industry median 14.8 % · above 86% 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 2025: 575 253 € · +67.5% vs 2024

Equity, € thousand 2025: 555 988 € · +86.2% vs 2024

Employees 2025: 0 · −100.0% vs 2024 · 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
2025	348 475	228 158	0	575 253	555 988	0
2024	190 217	106 775	13 351	343 355	298 674	1
2023	97 620	36 939	12 746	225 728	191 898	2
2022	125 136	44 069	22 470	210 742	154 959	2
2021	68 310	5 767	11 980	137 383	110 890	1
2020	36 110	7 381	9 720	113 962	75 122	1
2019	—	—	—	—	—	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	3
2013	—	—	—	—	—	1
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	1
2007	—	—	—	—	—	2
2005	—	—	—	—	—	3
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	2
2001	—	—	—	—	—	2
2000	—	—	—	—	—	2
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

65.5 %

Net profit / revenue

Return on equity (ROE)

41.0 %

Net profit / equity

Return on assets (ROA)

39.7 %

Net profit / assets

Equity ratio

96.7 %

Equity / assets

Debt ratio

3.3 %

Liabilities / assets

Current ratio

27.14

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2024	1 Jul 2024 – 30 Jun 2025	31 Dec 2025	Company’s own	e-Äriregister
2023	1 Jul 2023 – 30 Jun 2024	30 Dec 2024	Company’s own	e-Äriregister
2022	1 Jul 2022 – 30 Jun 2023	31 Dec 2023	Company’s own	e-Äriregister
2021	1 Jul 2021 – 30 Jun 2022	30 Dec 2022	Company’s own	e-Äriregister
2020	1 Jul 2020 – 30 Jun 2021	30 Dec 2021	Company’s own	e-Äriregister
2019	1 Jul 2019 – 30 Jun 2020	12 Aug 2020	Company’s own	e-Äriregister

Board

Sergei Gritsenko
Board member · since 14 Jul 1999

Right of representation

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

Owners

SERGEI GRITSENKO
Natural person · 12 000 €

100%

Beneficial owners

Sergei Gritsenko
Direct ownership · since 26 Sep 2018

Founders and other persons

Aktsiaselts MAINOR AUDIT
Founder · 40 000 € · 14 Jul 1999

shared board members, owners or beneficial owners

Activities (EMTAK)

69201Auditing Main
69202Bookkeeping, tax consulting

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10042294 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10042294 / 9 20 Dec 2018	Amendment entry		In force 20 Dec 2018	PDF
Ä 10042294 / 8 12 Feb 2018	Amendment under Commercial Code § 525 (2)		In force 12 Feb 2018	PDF
Ä 10042294 / 7 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10042294 / 6 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10042294 / 5 14 Sep 2016	Amendment entry		In force 14 Sep 2016	PDF
Ä 10042294 / 4 19 Jan 2011	Amendment entry		In force 19 Jan 2011	PDF
Ä 10042294 / M2 27 Dec 2010	Ruling to eliminate deficiencies		In force 27 Dec 2010	PDF
Ä 42294 / 3 8 Jan 2009	Deletion of activities from the registry card		In force 8 Jan 2009	PDF
Ä 42294 / 2 14 Nov 2006	Amendment entry		In force 14 Nov 2006	PDF
Ä 42294 / M1 29 Sep 2006	Ruling to eliminate deficiencies (to be served)	30 Nov 2006	In force 17 Oct 2006	PDF

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

osaühing MAINOR AUDIT JA PARTNERID

Position in the industry Legal and accounting activities · EMTAK 69

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 11