Osaühing Rebane & Valu

Active Registry code 10697083 OÜ Põltsamaa linn Registered 28 Nov 2000

Osaühing Rebane & Valu is a OÜ based in Põltsamaa linn, registry code 10697083, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €408 466 and 5 employees.

Turnover

—

State taxes

25 166 €

↑ 101.6% vs Q2 2026

Labour taxes

14 669 €

↑ 11.1% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Human health activities · EMTAK 86

Labour taxes per employee 2 934 €

above 62% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 408 466 €

above 86% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 21.7 %

above 70% of companies

industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 2 934 € · +11.1% vs Q2 2026 · industry median 2 177 € · above 62% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 25 166 € · +101.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	25 166	14 669	5
Q2 2026	—	12 482	13 209	5
Q1 2026	—	14 359	15 155	5
Q4 2025	—	40 309	15 692	5
Q3 2025	—	14 970	15 779	5
Q2 2025	—	25 892	15 408	5
Q1 2025	—	14 167	14 959	5
Q4 2024	—	13 949	14 741	5
Q3 2024	—	23 962	17 752	5
Q2 2024	—	21 836	15 511	5
Q1 2024	—	12 549	13 384	5
Q4 2023	—	30 060	16 020	5
Q3 2023	—	25 065	17 148	5
Q2 2023	—	12 489	13 324	5
Q1 2023	—	12 368	13 196	5
Q4 2022	—	20 054	14 082	5
Q3 2022	—	30 073	18 655	5
Q2 2022	—	10 882	11 584	5
Q1 2022	—	12 708	10 877	5

Labour taxes per employee per month

978 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 408 466 € · −1.7% vs 2024 · industry median 20 811 € · above 86% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: 88 572 € · −29.9% vs 2024 · industry median 1 071 € · above 91% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 21.7 % · −8.7 pp vs the year before · industry median 8.3 % · above 70% of the industry

Company
Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 142 183 € · −20.0% vs 2024

Equity, € thousand 2025: 113 174 € · −26.8% vs 2024

Employees 2025: 5 · +0.0% vs 2024 · industry median 2 · above 75% of the industry

Company
Industry median

Industry: Human health 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	408 466	88 572	152 005	142 183	113 174	5
2024	415 442	126 344	142 051	177 796	154 602	5
2023	385 555	83 685	136 951	141 358	114 278	5
2022	385 007	92 673	127 330	181 070	156 992	5
2021	367 161	102 095	109 422	196 036	170 284	5
2020	335 698	84 802	101 122	177 472	153 300	5
2019	331 959	96 923	106 214	171 723	151 668	5
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	5
2015	—	—	—	—	—	5
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	5
2008	—	—	—	—	—	5
2007	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	4
2002	—	—	—	—	—	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

21.7 %

Net profit / revenue

Return on equity (ROE)

78.3 %

Net profit / equity

Return on assets (ROA)

62.3 %

Net profit / assets

Equity ratio

79.6 %

Equity / assets

Debt ratio

20.4 %

Liabilities / assets

Current ratio

4.87

Current assets / current liabilities

Revenue per employee

81 693 €

Revenue / average full-time employees

Labour cost per employee per month

2 533 €

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	8 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	24 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	5 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	16 Apr 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	26 Feb 2020	Company’s own	e-Äriregister

Board

Aivi Rebane
Board member · since 28 Nov 2000
Kaja Valu
Board member · since 28 Nov 2000

Right of representation

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

Owners

Aivi Rebane
Natural person · 1 790 €

50%
Kaja Valu
Natural person · 1 790 €

50%

Beneficial owners

Aivi Rebane
Direct ownership · since 8 Oct 2018
Kaja Valu
Direct ownership · since 8 Oct 2018

Founders and other persons

Aivi Rebane
Founder · 28 000 € · 28 Nov 2000
Kaja Valu
Founder · 28 000 € · 28 Nov 2000

Activities (EMTAK)

86231Dental practice care activities Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20019458 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20019458 / 6 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20019458 / 5 22 Dec 2017	Amendment entry		In force 22 Dec 2017	PDF
Ä 20019458 / 4 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20019458 / 3 8 Dec 2011	Amendment entry		In force 8 Dec 2011	PDF
Ä 20019458 / M1 28 Nov 2011	Ruling to eliminate deficiencies	28 Dec 2011	In force 28 Nov 2011	PDF
Ä 19458 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 20 Dec 2008	PDF

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