Osaühing Perearst Külli Paal

Active Registry code 10737664 OÜ Põltsamaa linn Registered 14 Mar 2001

Osaühing Perearst Külli Paal is a OÜ based in Põltsamaa linn, registry code 10737664, status: active. Main activity: General medical practice activities. Its annual report for 2025 shows revenue of €410 621 and 4 employees.

Turnover

—

State taxes

21 143 €

↑ 22.4% vs Q2 2026

Labour taxes

22 732 €

↑ 23.6% 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 4 546 €

above 84% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 410 621 €

above 86% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 8.3 %

above 50% 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: 4 546 € · +23.6% vs Q2 2026 · industry median 2 177 € · above 84% 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: 21 143 € · +22.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	21 143	22 732	5
Q2 2026	—	17 280	18 394	5
Q1 2026	—	33 349	24 837	5
Q4 2025	—	20 611	21 155	6
Q3 2025	—	22 746	23 702	7
Q2 2025	—	16 880	17 227	6
Q1 2025	—	25 906	20 493	5
Q4 2024	—	18 121	19 104	5
Q3 2024	—	27 091	22 801	5
Q2 2024	—	14 302	15 198	6
Q1 2024	—	19 675	20 821	6
Q4 2023	—	20 340	21 427	6
Q3 2023	—	16 393	17 298	7
Q2 2023	—	11 494	12 126	6
Q1 2023	—	21 193	17 237	5
Q4 2022	—	11 450	12 083	6
Q3 2022	—	15 652	16 462	6
Q2 2022	—	13 602	14 343	6
Q1 2022	—	15 146	15 949	6

Labour taxes per employee per month

1 515 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 410 621 € · −4.8% 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, € 2025: 33 935 € · −53.5% vs 2024 · industry median 1 071 € · above 82% 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: 8.3 % · −8.7 pp vs the year before · industry median 8.3 % · above 50% 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: 441 127 € · +2.0% vs 2024

Equity, € thousand 2025: 394 685 € · −0.3% vs 2024

Employees 2025: 4 · +0.0% vs 2024 · industry median 2 · above 65% 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	410 621	33 935	203 088	441 127	394 685	4
2024	431 387	73 024	186 573	432 277	395 750	4
2023	420 758	59 445	169 764	406 433	372 726	5
2022	348 623	51 834	143 220	349 992	313 281	3
2021	302 189	49 846	128 425	310 734	278 971	5
2020	262 695	46 253	115 219	272 126	242 006	4
2019	221 095	42 151	100 694	217 703	195 753	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	4
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	2
2012	—	—	—	—	—	2
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	0
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	4
2004	—	—	—	—	—	4
2003	—	—	—	—	—	4
2002	—	—	—	—	—	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

8.3 %

Net profit / revenue

Return on equity (ROE)

8.6 %

Net profit / equity

Return on assets (ROA)

7.7 %

Net profit / assets

Equity ratio

89.5 %

Equity / assets

Debt ratio

10.5 %

Liabilities / assets

Current ratio

9.23

Current assets / current liabilities

Revenue per employee

102 655 €

Revenue / average full-time employees

Labour cost per employee per month

4 231 €

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	30 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	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 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	4 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	9 Jul 2020	Company’s own	e-Äriregister

Board

Külli Paal
Board member · since 14 Mar 2001

Right of representation

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

Owners

Külli Paal
Natural person · 3 835 €

100%

Beneficial owners

Külli Paal
Direct ownership · since 23 Oct 2018

Founders and other persons

Külli Paal
Founder · 60 000 € · 14 Mar 2001

shared board members, owners or beneficial owners

Activities (EMTAK)

86211General medical practice activities Main

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20020131 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20020131 / 6 11 Jul 2019	Amendment under Commercial Code § 525 (2)	In force 11 Jul 2019	PDF
Ä 20020131 / 5 29 May 2018	Amendment entry	In force 29 May 2018	PDF
Ä 20020131 / 4 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20020131 / 3 20 Dec 2011	Amendment entry	In force 20 Dec 2011	PDF
Ä 20020131 / 2 30 Jun 2010	Deletion of activities from the registry card	In force 30 Jun 2010	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data

Osaühing Perearst Külli Paal

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

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 6