Osaühing Advokaadibüroo Namm
Active Registry code 10662245
OÜ Rakvere linn Registered 11 Jul 2000
Osaühing Advokaadibüroo Namm is a OÜ based in Rakvere linn, registry code 10662245, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €164 301 with 11 employees.
Turnover
164 301 €
↓ 38.5% vs Q2 2026
State taxes
134 982 €
↑ 23.9% vs Q2 2026
Labour taxes
51 905 €
↓ 11.3% vs Q2 2026
Employees
11
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 164 301 €above 98% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 4 719 €above 98% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 1 mn €above 98% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 18.0 %above 54% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (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 | 164 301 | 134 982 | 51 905 | 11 |
| Q2 2026 | 267 090 | 108 953 | 58 519 | 11 |
| Q1 2026 | 268 396 | 124 850 | 73 049 | 12 |
| Q4 2025 | 166 000 | 90 666 | 61 517 | 11 |
| Q3 2025 | 189 291 | 121 211 | 67 597 | 12 |
| Q2 2025 | 358 065 | 141 258 | 68 587 | 12 |
| Q1 2025 | 285 444 | 144 334 | 79 449 | 12 |
| Q4 2024 | 261 500 | 120 276 | 65 005 | 13 |
| Q3 2024 | 190 797 | 106 790 | 65 425 | 13 |
| Q2 2024 | 231 962 | 105 072 | 63 759 | 13 |
| Q1 2024 | 270 474 | 112 106 | 70 178 | 12 |
| Q4 2023 | 182 669 | 92 976 | 60 426 | 12 |
| Q3 2023 | 164 718 | 72 811 | 52 797 | 12 |
| Q2 2023 | 210 922 | 107 514 | 58 705 | 12 |
| Q1 2023 | 216 540 | 98 510 | 66 257 | 12 |
| Q4 2022 | 225 459 | 85 981 | 49 236 | 12 |
| Q3 2022 | 162 019 | 83 813 | 51 551 | 12 |
| Q2 2022 | 237 322 | 97 804 | 52 894 | 12 |
| Q1 2022 | 223 227 | 98 965 | 65 062 | 11 |
Labour taxes per employee per month
1 573 €
Turnover per employee in the quarter
14 936 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (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 | 1 029 933 | 185 447 | 608 665 | 1 102 242 | 193 741 | 12 |
| 2024 | 954 512 | 184 399 | 604 536 | 1 052 293 | 190 227 | 12 |
| 2023 | 816 420 | 92 098 | 539 649 | 955 810 | 97 829 | 12 |
| 2022 | 814 310 | 143 429 | 493 228 | 915 018 | 150 730 | 11 |
| 2021 | 829 296 | 81 297 | 501 319 | 912 581 | 132 300 | 11 |
| 2020 | 922 567 | 194 258 | 494 915 | 824 125 | 244 614 | 14 |
| 2019 | 813 119 | 236 566 | 399 938 | 734 177 | 278 265 | 12 |
| 2018 | — | — | — | — | — | 11 |
| 2017 | — | — | — | — | — | 11 |
| 2016 | — | — | — | — | — | 9 |
| 2015 | — | — | — | — | — | 10 |
| 2014 | — | — | — | — | — | 10 |
| 2013 | — | — | — | — | — | 8 |
| 2012 | — | — | — | — | — | 8 |
| 2011 | — | — | — | — | — | 8 |
| 2010 | — | — | — | — | — | 7 |
| 2009 | — | — | — | — | — | 7 |
| 2008 | — | — | — | — | — | 8 |
| 2007 | — | — | — | — | — | 8 |
| 2006 | — | — | — | — | — | 6 |
| 2005 | — | — | — | — | — | 5 |
| 2004 | — | — | — | — | — | 5 |
| 2003 | — | — | — | — | — | 3 |
| 2002 | — | — | — | — | — | 2 |
| 2001 | — | — | — | — | — | 2 |
| 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
18.0 %
Net profit / revenue
Return on equity (ROE)
95.7 %
Net profit / equity
Return on assets (ROA)
16.8 %
Net profit / assets
Equity ratio
17.6 %
Equity / assets
Debt ratio
82.4 %
Liabilities / assets
Current ratio
0.63
Current assets / current liabilities
Revenue per employee
85 828 €
Revenue / average full-time employees
Labour cost per employee per month
4 227 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 29 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 | 26 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 15 Sep 2020 | Company’s own | e-Äriregister |
Board
- Küllike NammBoard member · since 11 Jul 2000
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Kristiina LeeNatural person · 1 609 €
- Rait SarjasNatural person · 256 €
- Nele TammemäeNatural person · 256 €
- Kristjan TuulNatural person · 179 €
- Sander PotiseppNatural person · 128 €
- Kristiina Urb-SemjonovNatural person · 128 €
Owner in
- 100%
- 100%
- 10%
Beneficial owners
- Kristiina Urb-SemjonovDirect ownership · since 10 Feb 2026
- Kristjan TuulDirect ownership · since 10 Feb 2026
- Sander PotiseppDirect ownership · since 10 Feb 2026
- Kristiina LeeDirect ownership · since 11 Nov 2025
- Nele TammemäeDirect ownership · since 18 Apr 2023
- Rait SarjasDirect ownership · since 29 Oct 2018
Founders and other persons
- Küllike NammFounder · 40 000 € · 11 Jul 2000
Related companies
Activities (EMTAK)
- 69101Activities of attorneys and law offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 40011220 / 11 13 Feb 2026 |
Amendment entry | In force 13 Feb 2026 |
||
| Ä 40011220 / 10 11 Nov 2025 |
Amendment entry | In force 11 Nov 2025 |
||
| Ä 40011220 / 9 22 Sep 2025 |
Amendment entry | In force 22 Sep 2025 |
||
| Ä 40011220 / 8 19 Sep 2025 |
Amendment entry | In force 19 Sep 2025 |
||
| Ä 40011220 / 7 2 Sep 2023 |
Amendment entry | In force 2 Sep 2023 |
||
| Ä 40011220 / 6 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 40011220 / 5 5 Dec 2017 |
Amendment entry | In force 5 Dec 2017 |
||
| Ä 40011220 / 4 24 Jan 2012 |
Amendment entry | In force 24 Jan 2012 |
||
| Ä 11220 / 3 1 Jul 2009 |
Deletion of activities from the registry card | In force 1 Jul 2009 |
||
| Ä 11220 / M2 30 Dec 2008 |
Warning of a fine: deficiencies in the annual report | 30 Mar 2009 | Deficiencies eliminated 29 Jan 2009 |
|
| Ä 11220 / M1 20 Oct 2008 |
Warning of a fine: deficiencies in the annual report | 18 Jan 2009 | Deficiencies eliminated 29 Jan 2009 |
|
| Ä 11220 / 2 29 Nov 2004 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data