Osaühing Kristina Kiisa Hambaravi

Active Registry code 10723142 OÜ Tallinn Registered 12 Jan 2001

Osaühing Kristina Kiisa Hambaravi is a OÜ based in Tallinn, registry code 10723142, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €488 388 and 5 employees.

Turnover

—

State taxes

19 169 €

↓ 3.9% vs Q2 2026

Labour taxes

20 854 €

↓ 3.8% 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 3 476 €

above 70% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 488 388 €

above 88% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 15.5 %

above 63% 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: 3 476 € · −3.8% vs Q2 2026 · industry median 2 177 € · 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.

Employees Q3 2026: 6 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 19 169 € · −3.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	19 169	20 854	6
Q2 2026	—	19 940	21 676	6
Q1 2026	—	36 435	21 112	6
Q4 2025	—	21 872	23 553	6
Q3 2025	—	21 685	23 372	6
Q2 2025	—	21 886	23 574	6
Q1 2025	—	49 116	21 823	6
Q4 2024	—	19 560	21 140	6
Q3 2024	—	15 927	17 238	5
Q2 2024	—	15 002	16 254	5
Q1 2024	—	16 228	17 566	5
Q4 2023	—	20 232	21 822	6
Q3 2023	—	16 915	18 370	6
Q2 2023	—	30 537	20 613	4
Q1 2023	—	17 394	18 717	5
Q4 2022	—	18 843	20 270	6
Q3 2022	—	17 778	19 131	6
Q2 2022	—	9 951	10 789	6
Q1 2022	—	6 710	7 260	5

Labour taxes per employee per month

1 159 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 488 388 € · +8.7% vs 2024 · industry median 20 811 € · above 88% 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: 75 463 € · +44.2% vs 2024 · industry median 1 071 € · above 90% 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: 15.5 % · +3.8 pp vs the year before · industry median 8.3 % · above 63% 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: 1 169 310 € · +3.3% vs 2024

Equity, € thousand 2025: 1 124 528 € · +7.2% vs 2024

Employees 2025: 5 · +25.0% 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	488 388	75 463	217 759	1 169 310	1 124 528	5
2024	449 312	52 322	181 129	1 131 832	1 049 065	4
2023	468 195	135 478	191 044	1 176 549	1 117 937	4
2022	407 543	46 418	160 390	1 098 290	1 009 626	5
2021	312 573	159 188	76 539	1 004 805	963 208	3
2020	268 022	88 841	67 683	862 304	828 020	4
2019	286 723	116 042	45 662	800 506	779 179	3
2018	—	—	—	—	—	2
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	2
2014	—	—	—	—	—	2
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	1
2009	—	—	—	—	—	4
2008	—	—	—	—	—	5
2007	—	—	—	—	—	4
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3
2003	—	—	—	—	—	3
2002	—	—	—	—	—	3
2001	—	—	—	—	—	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

15.5 %

Net profit / revenue

Return on equity (ROE)

6.7 %

Net profit / equity

Return on assets (ROA)

6.5 %

Net profit / assets

Equity ratio

96.2 %

Equity / assets

Debt ratio

3.8 %

Liabilities / assets

Current ratio

12.05

Current assets / current liabilities

Revenue per employee

97 678 €

Revenue / average full-time employees

Labour cost per employee per month

3 629 €

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	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	26 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	26 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 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	7 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Oct 2020	Company’s own	e-Äriregister

Board

Kristina Kiisa
Board member · since 12 Jan 2001

Right of representation

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

Owners

Kristina Kiisa
Natural person · 2 557 €

100%

Owner in

Kiisa Grupp OÜ
50%

Beneficial owners

Kristina Kiisa
Direct ownership · since 11 Sep 2018

Founders and other persons

Kristina Kiisa
Founder · 40 000 € · 12 Jan 2001

shared board members, owners or beneficial owners

Activities (EMTAK)

86231Dental practice care activities Main
68201Rental and operating of own or leased real estate

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10052922 / 8 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10052922 / 7 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10052922 / 6 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10052922 / 5 12 Sep 2016	Amendment entry	In force 12 Sep 2016	PDF
Ä 10052922 / 4 3 Jan 2012	Amendment entry	In force 3 Jan 2012	PDF
Ä 52922 / 3 5 Jan 2009	Amendment entry	In force 5 Jan 2009	PDF
Ä 52922 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 10 Dec 2008	PDF

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

Osaühing Kristina Kiisa Hambaravi

Position in the industry Human health activities · EMTAK 86

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 7