Osaühing S&K FREMAR AUDIT

Active Registry code 10716515 OÜ Tallinn Registered 21 Dec 2000
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Osaühing S&K FREMAR AUDIT is a OÜ based in Tallinn, registry code 10716515, status: active. Main activity: Bookkeeping, tax consulting. Its annual report for 2024 shows revenue of €192 and 1 employees.

Turnover
—
State taxes
1 €
Labour taxes
0 €
Employees
—

Q1 2024 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2024 192 €
    industry median 12 266 € · companies in the industry: 8 621

Taxes and turnover

Q1 2022 – Q1 2024
State taxes, € Q1 2024: 1 € · −98.1% vs Q1 2023
050100150200Q1 2022 Company: 188 €Q1·22Q2 2022 Company: 178 €Q2·22Q3 2022 Company: 159 €Q3·22Q4 2022 Company: 106 €Q4·22Q1 2023 Company: 53 €Q1·23Q1 2024 Company: 1 €Q1·24050100150200Q1 2022 Company: 188 €Q2 2022 Company: 178 €Q2·22Q3 2022 Company: 159 €Q4 2022 Company: 106 €Q4·22Q1 2023 Company: 53 €Q1 2024 Company: 1 €Q1·24
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q1 2024 — 1 — —
Q1 2023 — 53 53 —
Q4 2022 — 106 106 —
Q3 2022 — 159 159 —
Q2 2022 — 178 178 —
Q1 2022 — 188 188 —

Financials by year

2015 – 2024
Revenue, € 2024: 192 € · +0.0% vs 2023 · industry median 12 266 € · above 13% of the industry
02 5005 0007 50010 00012 5002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 4 927 € Industry median: 10 920 €20192020 Company: 1 166 € Industry median: 10 651 €20202021 Company: 5 593 € Industry median: 10 862 €20212022 Company: 5 325 € Industry median: 11 500 €20222023 Company: 192 € Industry median: 12 140 €20232024 Company: 192 € Industry median: 12 266 €202402 5005 0007 50010 00012 5002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 4 927 € Industry median: 10 920 €2020 Company: 1 166 € Industry median: 10 651 €20202021 Company: 5 593 € Industry median: 10 862 €2022 Company: 5 325 € Industry median: 11 500 €20222023 Company: 192 € Industry median: 12 140 €2024 Company: 192 € Industry median: 12 266 €2024
  • 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, € 2024: 50 € · −12.3% vs 2023 · industry median 987 € · above 35% of the industry
-4 000-3 000-2 000-1 00001 0002 0002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 39 € Industry median: 1 072 €20192020 Company: -3 484 € Industry median: 1 156 €20202021 Company: 19 € Industry median: 1 164 €20212022 Company: 15 € Industry median: 1 042 €20222023 Company: 57 € Industry median: 1 210 €20232024 Company: 50 € Industry median: 987 €2024-4 000-3 000-2 000-1 00001 0002 0002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 39 € Industry median: 1 072 €2020 Company: -3 484 € Industry median: 1 156 €20202021 Company: 19 € Industry median: 1 164 €2022 Company: 15 € Industry median: 1 042 €20222023 Company: 57 € Industry median: 1 210 €2024 Company: 50 € Industry median: 987 €2024
  • 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, % 2022: 0.3 % · −0.1 pp vs the year before · industry median 16.2 % · above 21% of the industry
-300-200-10001002015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 0.8 % Industry median: 15.7 %20192020 Company: -298.8 % Industry median: 17.8 %20202021 Company: 0.3 % Industry median: 17.9 %20212022 Company: 0.3 % Industry median: 16.2 %20222023 Company: — Industry median: 16.9 %20232024 Company: — Industry median: 15.0 %2024-300-200-10001002017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 0.8 % Industry median: 15.7 %2020 Company: -298.8 % Industry median: 17.8 %20202021 Company: 0.3 % Industry median: 17.9 %2022 Company: 0.3 % Industry median: 16.2 %20222023 Company: — Industry median: 16.9 %2024 Company: — Industry median: 15.0 %2024
  • 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, € 2024: 2 680 € · +1.9% vs 2023
02 0004 0006 0008 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 6 260 €20192020 Company: 2 819 €20202021 Company: 3 488 €20212022 Company: 2 901 €20222023 Company: 2 630 €20232024 Company: 2 680 €202402 0004 0006 0008 0002017 Company: —2018 Company: —20182019 Company: 6 260 €2020 Company: 2 819 €20202021 Company: 3 488 €2022 Company: 2 901 €20222023 Company: 2 630 €2024 Company: 2 680 €2024
Equity, € 2024: 2 653 € · +0.9% vs 2023
02 0004 0006 0002015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 5 902 €20192020 Company: 2 578 €20202021 Company: 2 597 €20212022 Company: 2 612 €20222023 Company: 2 629 €20232024 Company: 2 653 €202402 0004 0006 0002017 Company: —2018 Company: —20182019 Company: 5 902 €2020 Company: 2 578 €20202021 Company: 2 597 €2022 Company: 2 612 €20222023 Company: 2 629 €2024 Company: 2 653 €2024
Employees 2024: 1 · +0.0% vs 2023 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02015 Company: 1 Industry median: —20152016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120240.00.20.40.60.81.02017 Company: 1 Industry median: —2018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 12020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 12022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 12024 Company: 1 Industry median: 12024
  • 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
2024 192 50 0 2 680 2 653 1
2023 192 57 0 2 630 2 629 1
2022 5 325 15 1 559 2 901 2 612 1
2021 5 593 19 1 883 3 488 2 597 1
2020 1 166 -3 484 1 877 2 819 2 578 1
2019 4 927 39 1 835 6 260 5 902 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 2
2007 — — — — — 2
2002 — — — — — 2
2001 — — — — — 1
2000 — — — — — 0

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

Financial ratios for 2024

Net profit margin
26.0 %
Net profit / revenue
Return on equity (ROE)
1.9 %
Net profit / equity
Return on assets (ROA)
1.9 %
Net profit / assets
Equity ratio
99.0 %
Equity / assets
Debt ratio
1.0 %
Liabilities / assets
Current ratio
99.26
Current assets / current liabilities
Revenue per employee
192 €
Revenue / average full-time employees
Labour cost per employee per month
0 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jan 2024 – 31 Dec 2024 5 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 5 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 4 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 13 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 16 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 25 Jul 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 10053546 / M7
5 Aug 2026
Warning of deletion from the register: annual report not filed 8 Nov 2026 In force
5 Aug 2026
PDF
Ä 10053546 / 8
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10053546 / 7
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10053546 / 6
7 Nov 2017
Amendment entry In force
7 Nov 2017
PDF
Ä 10053546 / M6
25 Sep 2017
Ruling to eliminate deficiencies in the annual report 25 Oct 2017 Deficiencies eliminated
24 Oct 2017
PDF
Ä 10053546 / 5
1 Nov 2016
Amendment under Commercial Code § 525 (2) In force
1 Nov 2016
PDF
Ä 10053546 / M5
21 Sep 2016
Warning of a fine: deficiencies in the annual report 20 Nov 2016 Deficiencies eliminated
1 Nov 2016
PDF
Ä 10053546 / 4
2 Sep 2016
Amendment entry In force
2 Sep 2016
PDF
Ä 10053546 / M4
20 Jul 2016
Procedural ruling 18 Sep 2016 Deficiencies eliminated
1 Nov 2016
PDF
Ä 10053546 / M3
8 Jan 2014
Warning of a fine: deficiencies in the annual report 7 Feb 2014 Deficiencies eliminated
16 Mar 2014
PDF
Ä 10053546 / M2
23 Jul 2013
Ruling to eliminate deficiencies in the annual report 22 Aug 2013 In force
23 Jul 2013
PDF
Ä 53546 / 3
1 Jul 2009
Deletion of activities from the registry card In force
1 Jul 2009
PDF

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