Osaühing Perearst Piret Tammist

Active Registry code 10818428 OÜ Tallinn Registered 23 Nov 2001

Osaühing Perearst Piret Tammist is a OÜ based in Tallinn, registry code 10818428, status: active. Main activity: General medical practice activities. According to EMTA, turnover for Q3 2026 was €3 707 with 10 employees.

Turnover

3 707 €

↓ 21.0% vs Q2 2026

State taxes

15 806 €

↓ 0.2% vs Q2 2026

Labour taxes

16 887 €

↑ 1.5% 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

Turnover · Q3 2026 3 707 €

above 32% of companies

industry median 9 428 € · companies in the industry: 351
Labour taxes per employee 1 689 €

above 41% of companies

industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025 504 817 €

above 89% of companies

industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 2025 20.6 %

above 69% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 3 707 € · −21.0% vs Q2 2026 · industry median 9 428 € · above 32% 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.

Labour taxes per employee, € Q3 2026: 1 689 € · +1.5% vs Q2 2026 · industry median 2 177 € · above 41% 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: 10 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 15 806 € · −0.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	3 707	15 806	16 887	10
Q2 2026	4 695	15 838	16 636	10
Q1 2026	6 073	18 426	18 239	10
Q4 2025	4 728	18 673	18 863	10
Q3 2025	4 196	17 589	18 709	10
Q2 2025	4 664	17 343	18 309	10
Q1 2025	5 557	17 914	18 172	10
Q4 2024	4 403	25 326	26 193	10
Q3 2024	4 378	18 644	19 506	16
Q2 2024	4 849	18 213	18 442	16
Q1 2024	7 964	15 691	16 424	14
Q4 2023	3 001	15 834	16 228	14
Q3 2023	105	16 365	17 135	14
Q2 2023	105	14 946	15 755	12
Q1 2023	105	12 421	12 800	11
Q4 2022	105	13 350	13 784	9
Q3 2022	105	12 748	13 442	9
Q2 2022	105	11 786	12 373	9
Q1 2022	1 026	14 205	14 727	10

Labour taxes per employee per month

563 €

Turnover per employee in the quarter

371 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 504 817 € · −7.6% vs 2024 · industry median 20 811 € · above 89% 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: 104 134 € · +157.2% vs 2024 · industry median 1 071 € · above 92% 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: 20.6 % · +13.2 pp vs the year before · industry median 8.3 % · above 69% 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: 1 322 799 € · +18.4% vs 2024

Equity, € thousand 2025: 763 874 € · +15.8% vs 2024

Employees 2025: 7 · +0.0% vs 2024 · industry median 2 · above 80% 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	504 817	104 134	180 674	1 322 799	763 874	7
2024	546 442	40 486	200 926	1 117 692	659 740	7
2023	463 824	124 438	163 926	1 167 742	619 254	7
2022	392 391	143 621	132 306	694 983	494 816	7
2021	371 070	86 350	133 975	488 177	351 195	8
2020	287 734	62 558	102 826	406 720	264 845	8
2019	271 351	58 148	107 125	436 169	202 287	8
2018	—	—	—	—	—	8
2017	—	—	—	—	—	8
2016	—	—	—	—	—	6
2015	—	—	—	—	—	6
2014	—	—	—	—	—	6
2013	—	—	—	—	—	6
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	3
2008	—	—	—	—	—	4
2007	—	—	—	—	—	3
2006	—	—	—	—	—	3
2003	—	—	—	—	—	6
2002	—	—	—	—	—	3

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

20.6 %

Net profit / revenue

Return on equity (ROE)

13.6 %

Net profit / equity

Return on assets (ROA)

7.9 %

Net profit / assets

Equity ratio

57.7 %

Equity / assets

Debt ratio

42.3 %

Liabilities / assets

Current ratio

2.08

Current assets / current liabilities

Revenue per employee

72 117 €

Revenue / average full-time employees

Labour cost per employee per month

2 151 €

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	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 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	8 Aug 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	16 Nov 2020	Company’s own	e-Äriregister

Board

Piret Tammist
Board member · since 23 Nov 2001

Right of representation

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

Owners

Piret Tammist
Natural person · 2 556 €

100%

Beneficial owners

Piret Tammist
Direct ownership · since 30 Oct 2018

Founders and other persons

Piret Tammist
Founder · 40 000 € · 23 Nov 2001

Activities (EMTAK)

86211General medical practice activities Main
68201Rental and operating of own or leased real estate

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10061626 / 11 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10061626 / 10 3 Jul 2023	Amendment under Code of Civil Procedure § 595¹ (1)	In force 3 Jul 2023	PDF
Ä 10061626 / 9 15 Apr 2020	Amendment entry	In force 15 Apr 2020	PDF
Ä 10061626 / 8 25 Jun 2018	Amendment entry	In force 25 Jun 2018	PDF
Ä 10061626 / 7 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10061626 / 6 8 Nov 2017	Amendment entry	In force 8 Nov 2017	PDF
Ä 10061626 / 5 9 Jun 2015	Amendment entry	In force 9 Jun 2015	PDF
Ä 10061626 / 4 30 Dec 2011	Amendment entry	In force 30 Dec 2011	PDF
Ä 61626 / 3 3 Dec 2008	Deletion of activities from the registry card	In force 4 Dec 2008	PDF

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