osaühing Ratio Legis
osaühing Ratio Legis is a OÜ based in Tallinn, registry code 10731294, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €12 421 with 1 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 12 421 €above 58% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 1 847 €above 73% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 48 849 €above 84% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 -2.2 %above 19% 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 | 12 421 | 4 801 | 1 847 | 1 |
| Q2 2026 | 11 548 | 4 593 | 2 200 | 1 |
| Q1 2026 | 11 504 | 4 467 | 2 445 | 1 |
| Q4 2025 | 13 615 | 5 704 | 2 726 | 1 |
| Q3 2025 | 10 514 | 4 021 | 1 925 | 1 |
| Q2 2025 | 14 248 | 5 698 | 1 925 | 1 |
| Q1 2025 | 11 709 | 4 361 | 2 311 | 1 |
| Q4 2024 | 17 398 | 4 994 | 1 609 | 1 |
| Q3 2024 | 9 908 | 3 275 | 1 646 | 1 |
| Q2 2024 | 13 564 | 4 431 | 2 125 | 1 |
| Q1 2024 | 13 679 | 3 749 | 1 611 | 1 |
| Q4 2023 | 14 306 | 4 013 | 1 627 | 1 |
| Q3 2023 | 7 341 | 2 040 | 1 086 | 1 |
| Q2 2023 | 8 885 | 2 356 | 982 | 1 |
| Q1 2023 | 5 760 | 1 662 | 975 | 1 |
| Q4 2022 | 13 872 | 3 004 | 959 | 1 |
| Q3 2022 | 6 910 | 1 844 | 959 | 1 |
| Q2 2022 | 7 265 | 1 675 | 959 | 1 |
| Q1 2022 | 10 820 | 2 571 | 882 | 1 |
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 | 48 849 | -1 058 | 22 343 | 17 190 | 11 619 | 1 |
| 2024 | 55 350 | 6 352 | 19 572 | 22 352 | 15 677 | 1 |
| 2023 | 37 122 | -6 276 | 13 770 | 19 672 | 10 825 | 1 |
| 2022 | 37 157 | 1 796 | 10 345 | 24 592 | 17 101 | 1 |
| 2021 | 40 083 | 2 635 | 14 003 | 26 389 | 15 305 | 1 |
| 2020 | 47 604 | 8 020 | 18 325 | 30 817 | 14 670 | 2 |
| 2019 | 39 972 | 1 820 | 17 141 | 24 885 | 6 650 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 2 |
| 2011 | — | — | — | — | — | 2 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 3 |
| 2007 | — | — | — | — | — | 3 |
| 2006 | — | — | — | — | — | 3 |
| 2005 | — | — | — | — | — | 2 |
| 2004 | — | — | — | — | — | 2 |
| 2002 | — | — | — | — | — | 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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 3 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 15 May 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 18 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 13 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 10 Oct 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 1 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 17 Dec 2020 | Company’s own | e-Äriregister |
Board
- Riho FriedrichsBoard member · since 6 Mar 2001
- Urmas RebaneBoard member · since 6 Mar 2001
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Riho FriedrichsNatural person · 1 597 €
- Urmas RebaneNatural person · 1 597 €
Beneficial owners
- Riho FriedrichsDirect ownership · since 4 Sep 2018
- Urmas RebaneDirect ownership · since 4 Sep 2018
Founders and other persons
- Aare NahkFounder · 50 000 € · 6 Mar 2001
Related companies
Activities (EMTAK)
- 69102Activities of legal counsels and legal offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10055065 / 14 26 May 2026 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 26 May 2026 |
||
| Ä 10055065 / 13 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10055065 / 12 29 Mar 2018 |
Amendment entry | In force 29 Mar 2018 |
||
| Ä 10055065 / M2 9 Mar 2018 |
Ruling to eliminate deficiencies | 21 Mar 2018 | Deficiencies eliminated 29 Mar 2018 |
|
| Ä 10055065 / 11 15 Feb 2018 |
Amendment entry | In force 15 Feb 2018 |
||
| Ä 10055065 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10055065 / 9 14 Sep 2016 |
Amendment entry | In force 14 Sep 2016 |
||
| Ä 10055065 / M1 16 Aug 2016 |
Procedural ruling | 15 Oct 2016 | Deficiencies eliminated 6 Sep 2016 |
|
| Ä 10055065 / 8 12 Nov 2012 |
Amendment under Commercial Code § 525 (2) | In force 12 Nov 2012 |
||
| Ä 10055065 / 7 30 Aug 2012 |
Amendment entry | In force 30 Aug 2012 |
||
| Ä 10055065 / 6 6 Feb 2012 |
Amendment entry | In force 6 Feb 2012 |
||
| Ä 10055065 / 5 6 Oct 2011 |
Amendment under Commercial Code § 525 (2) | In force 6 Oct 2011 |
||
| Ä 10055065 / 4 7 Dec 2010 |
Amendment entry | In force 7 Dec 2010 |
||
| Ä 55065 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 4 Dec 2008 |
||
| Ä 55065 / 2 17 Sep 2002 |
Unpublished amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data