Raamatupidamisbüroo Impera Osaühing
Raamatupidamisbüroo Impera Osaühing is a OÜ based in Viljandi linn, registry code 10838230, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €45 775 with 3 employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 45 775 €above 87% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 2 272 €above 80% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 161 974 €above 95% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 14.1 %above 49% 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 | 45 775 | 16 247 | 6 815 | 3 |
| Q2 2026 | 39 238 | 13 292 | 6 361 | 2 |
| Q1 2026 | 39 419 | 13 016 | 7 116 | 2 |
| Q4 2025 | 37 652 | 13 503 | 7 267 | 2 |
| Q3 2025 | 44 536 | 15 933 | 8 771 | 2 |
| Q2 2025 | 41 311 | 13 438 | 6 750 | 2 |
| Q1 2025 | 38 616 | 16 497 | 10 432 | 2 |
| Q4 2024 | 36 776 | 9 890 | 6 013 | 3 |
| Q3 2024 | 42 015 | 9 836 | 6 539 | 3 |
| Q2 2024 | 33 938 | 10 448 | 7 645 | 3 |
| Q1 2024 | 32 487 | 11 525 | 7 720 | 3 |
| Q4 2023 | 28 945 | 12 919 | 9 700 | 3 |
| Q3 2023 | 31 081 | 12 679 | 9 676 | 3 |
| Q2 2023 | 29 317 | 12 049 | 8 596 | 3 |
| Q1 2023 | 26 309 | 10 968 | 6 980 | 3 |
| Q4 2022 | 28 097 | 11 438 | 6 956 | 2 |
| Q3 2022 | 28 923 | 7 762 | 3 154 | 2 |
| Q2 2022 | 26 307 | 7 520 | 3 278 | 1 |
| Q1 2022 | 22 795 | 6 630 | 3 323 | 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 | 161 974 | 22 761 | 77 989 | 96 539 | 52 692 | 3 |
| 2024 | 145 021 | 18 972 | 73 284 | 100 742 | 39 931 | 3 |
| 2023 | 121 011 | 2 711 | 94 183 | 41 696 | 25 960 | 3 |
| 2022 | 104 075 | 11 204 | 49 070 | 35 133 | 23 249 | 3 |
| 2021 | 94 900 | 256 | 50 038 | 22 707 | 13 765 | 3 |
| 2020 | 75 331 | 12 454 | 41 323 | 27 005 | 18 002 | 2 |
| 2019 | 61 068 | 9 657 | 34 474 | 16 106 | 10 285 | 2 |
| 2018 | — | — | — | — | — | 2 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 1 |
| 2015 | — | — | — | — | — | 1 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 1 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 1 |
| 2008 | — | — | — | — | — | 0 |
| 2007 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2003 | — | — | — | — | — | 0 |
| 2002 | — | — | — | — | — | 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 2025
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 | 2 Apr 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 25 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 26 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 26 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 14 Apr 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 10 Jun 2020 | Company’s own | e-Äriregister |
Board
- Angela ValnerBoard member · since 2 Jan 2006
- Gen ValnerBoard member · since 3 May 2021
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Angela ValnerNatural person · 2 556 €
Beneficial owners
- Angela ValnerDirect ownership · since 1 Sep 2018
Founders and other persons
- Angela ValnerFounder · 40 000 € · 5 Apr 2002
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20033338 / 12 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20033338 / 11 3 May 2021 |
Amendment entry | In force 3 May 2021 |
||
| Ä 20033338 / 10 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20033338 / 9 4 Dec 2017 |
Amendment entry | In force 4 Dec 2017 |
||
| Ä 20033338 / 8 25 Mar 2014 |
Amendment under Commercial Code § 525 (2) | In force 25 Mar 2014 |
||
| Ä 20033338 / 7 12 Dec 2012 |
Amendment under Commercial Code § 525 (2) | In force 12 Dec 2012 |
||
| Ä 20033338 / 6 5 Sep 2011 |
Amendment entry | In force 5 Sep 2011 |
||
| Ä 33338 / 5 27 Jun 2008 |
Amendment entry | In force 27 Jun 2008 |
||
| Ä 33338 / 4 27 Jun 2008 |
Deletion of activities from the registry card | In force 27 Jun 2008 |
||
| Ä 33338 / 3 27 Sep 2007 |
Amendment entry | In force 27 Sep 2007 |
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| Ä 33338 / 2 10 Jul 2006 |
Amendment entry | In force 10 Jul 2006 |
||
| Ä 33338 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 16917 / 2 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 16917 5 Apr 2002 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data