Osaühing ELMIRE

Active Registry code 10653878 OÜ Miiduranna küla Registered 30 Mar 2000

Osaühing ELMIRE is a OÜ based in Miiduranna küla, registry code 10653878, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €47 017 with 5 employees.

Turnover

47 017 €

↑ 9.5% vs Q2 2026

State taxes

19 443 €

↑ 15.1% vs Q2 2026

Labour taxes

8 620 €

↓ 0.1% vs Q2 2026

Employees

+1 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 47 017 €

above 87% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 724 €

above 70% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 161 987 €

above 95% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 5.1 %

above 35% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 47 017 € · +9.5% vs Q2 2026 · industry median 9 740 € · above 87% 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: 1 724 € · −20.0% vs Q2 2026 · industry median 1 122 € · above 70% 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: 5 · +25.0% vs Q2 2026

State taxes, € Q3 2026: 19 443 € · +15.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	47 017	19 443	8 620	5
Q2 2026	42 939	16 887	8 625	4
Q1 2026	41 750	19 507	12 195	4
Q4 2025	39 411	17 345	9 870	4
Q3 2025	41 583	19 114	10 183	4
Q2 2025	39 160	17 970	11 859	4
Q1 2025	40 053	17 602	10 969	4
Q4 2024	46 984	20 254	12 047	5
Q3 2024	47 361	20 811	12 838	5
Q2 2024	37 401	17 273	10 833	5
Q1 2024	40 083	17 768	10 060	5
Q4 2023	36 127	15 987	9 999	5
Q3 2023	38 640	16 917	10 052	4
Q2 2023	37 098	16 885	11 321	4
Q1 2023	33 002	16 311	10 838	5
Q4 2022	41 635	18 021	11 449	5
Q3 2022	55 360	20 830	12 568	5
Q2 2022	45 063	18 783	11 270	5
Q1 2022	46 923	18 235	10 750	5

Labour taxes per employee per month

575 €

Turnover per employee in the quarter

9 403 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 161 987 € · −4.8% vs 2024 · industry median 12 784 € · above 95% 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, € 2025: 8 281 € · +66.6% vs 2024 · industry median 1 062 € · above 77% 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: 5.1 % · +2.2 pp vs the year before · industry median 14.8 % · above 35% 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: 122 797 € · +5.3% vs 2024

Equity, € thousand 2025: 89 025 € · +3.2% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 90% 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	161 987	8 281	105 908	122 797	89 025	3
2024	170 130	4 972	115 829	116 602	86 244	3
2023	148 229	3 149	94 627	115 147	88 951	3
2022	168 263	4 777	91 762	129 071	94 651	3
2021	173 076	186	87 648	142 960	99 314	3
2020	146 703	295	88 823	152 890	110 085	3
2019	194 681	12 255	97 277	148 890	115 941	4
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	2
2008	—	—	—	—	—	3
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2002	—	—	—	—	—	1
2001	—	—	—	—	—	1
2000	—	—	—	—	—	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 2025

Net profit margin

5.1 %

Net profit / revenue

Return on equity (ROE)

9.3 %

Net profit / equity

Return on assets (ROA)

6.7 %

Net profit / assets

Equity ratio

72.5 %

Equity / assets

Debt ratio

27.5 %

Liabilities / assets

Current ratio

1.71

Current assets / current liabilities

Revenue per employee

53 996 €

Revenue / average full-time employees

Labour cost per employee per month

2 942 €

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	28 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	4 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	21 Oct 2020	Company’s own	e-Äriregister

Board

Kaja Kalmberg
Board member · since 27 Nov 2015

Right of representation

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

Owners

Kaja Kalmberg
Natural person · 3 834 €

100%

Beneficial owners

Kaja Kalmberg
Direct ownership · since 31 Aug 2018

Founders and other persons

Kaja Lindsaar
Founder · 60 000 € · 30 Mar 2000

shared board members, owners or beneficial owners

Activities (EMTAK)

69202Bookkeeping, tax consulting Main
68201Rental and operating of own or leased real estate

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10048279 / 10 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10048279 / 9 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10048279 / 8 7 Nov 2017	Amendment entry		In force 7 Nov 2017	PDF
Ä 10048279 / 7 27 Nov 2015	Amendment entry		In force 27 Nov 2015	PDF
Ä 10048279 / 6 2 Jul 2013	Amendment entry		In force 2 Jul 2013	PDF
Ä 10048279 / 5 31 Dec 2011	Entry refused: deficiencies not eliminated		In force 23 Jan 2012	PDF
Ä 48279 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 4 Dec 2008	PDF
Ä 48279 / 3 7 Oct 2005	Amendment entry		In force	PDF
Ä 48279 / 2 11 May 2005	Negative entry decision		In force	PDF
Ä 48279 / M1 27 Jun 2003	Ruling to eliminate deficiencies (to be served)	10 Oct 2003	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing ELMIRE

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 10