osaühing Kolmas Aste

Active Registry code 10880433 OÜ Tartu linn Registered 25 Jun 2002
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osaühing Kolmas Aste is a OÜ based in Tartu linn, registry code 10880433, status: active. Main activity: Other education n.e.c.. According to EMTA, turnover for Q3 2026 was €10 813 with 6 employees.

Turnover
10 813 €
↓ 7.6% vs Q2 2026
State taxes
3 202 €
↓ 23.2% vs Q2 2026
Labour taxes
1 876 €
↑ 7.5% vs Q2 2026
Employees
6
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Education · EMTAK 85

  • Turnover · Q3 2026 10 813 €
    industry median 8 170 € · companies in the industry: 1 274
  • Labour taxes per employee 313 €
    industry median 1 198 € · companies in the industry: 2 039
  • Revenue · 2025 58 152 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 10.5 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 10 813 € · −7.6% vs Q2 2026 · industry median 8 170 € · above 56% of the industry
010 00020 00030 00040 000Q4 2023 Company: 20 695 € Industry median: 12 167 €Q4·23Q1 2024 Company: 18 989 € Industry median: 11 214 €Q2 2024 Company: 27 211 € Industry median: 10 708 €Q2·24Q3 2024 Company: 20 609 € Industry median: 7 966 €Q4 2024 Company: 9 361 € Industry median: 11 391 €Q4·24Q1 2025 Company: 9 491 € Industry median: 10 724 €Q2 2025 Company: 7 068 € Industry median: 11 590 €Q2·25Q3 2025 Company: 11 319 € Industry median: 9 084 €Q4 2025 Company: 16 550 € Industry median: 10 603 €Q4·25Q1 2026 Company: 34 141 € Industry median: 10 589 €Q2 2026 Company: 11 699 € Industry median: 11 116 €Q2·26Q3 2026 Company: 10 813 € Industry median: 8 170 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 9 361 € Industry median: 11 391 €Q1 2025 Company: 9 491 € Industry median: 10 724 €Q1·25Q2 2025 Company: 7 068 € Industry median: 11 590 €Q3 2025 Company: 11 319 € Industry median: 9 084 €Q3·25Q4 2025 Company: 16 550 € Industry median: 10 603 €Q1 2026 Company: 34 141 € Industry median: 10 589 €Q1·26Q2 2026 Company: 11 699 € Industry median: 11 116 €Q3 2026 Company: 10 813 € Industry median: 8 170 €Q3·26
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 313 € · +7.5% vs Q2 2026 · industry median 1 198 € · above 13% of the industry
01 0002 0003 000Q4 2023 Company: 2 728 € Industry median: 1 011 €Q4·23Q1 2024 Company: 1 177 € Industry median: 1 061 €Q2 2024 Company: 1 840 € Industry median: 1 198 €Q2·24Q3 2024 Company: 1 249 € Industry median: 1 056 €Q4 2024 Company: 1 700 € Industry median: 1 051 €Q4·24Q1 2025 Company: 1 076 € Industry median: 1 132 €Q2 2025 Company: 1 059 € Industry median: 1 260 €Q2·25Q3 2025 Company: 1 697 € Industry median: 1 134 €Q4 2025 Company: 1 938 € Industry median: 1 126 €Q4·25Q1 2026 Company: 1 949 € Industry median: 1 116 €Q2 2026 Company: 291 € Industry median: 1 179 €Q2·26Q3 2026 Company: 313 € Industry median: 1 198 €Q3·2605001 0001 5002 000Q4 2024 Company: 1 700 € Industry median: 1 051 €Q1 2025 Company: 1 076 € Industry median: 1 132 €Q1·25Q2 2025 Company: 1 059 € Industry median: 1 260 €Q3 2025 Company: 1 697 € Industry median: 1 134 €Q3·25Q4 2025 Company: 1 938 € Industry median: 1 126 €Q1 2026 Company: 1 949 € Industry median: 1 116 €Q1·26Q2 2026 Company: 291 € Industry median: 1 179 €Q3 2026 Company: 313 € Industry median: 1 198 €Q3·26
  • Company
  • Industry median

Industry: Education (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
0246Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 6Q2·26Q3 2026 Company: 6Q3·260246Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 6Q3 2026 Company: 6Q3·26
State taxes, € Q3 2026: 3 202 € · −23.2% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 5 154 €Q4·23Q1 2024 Company: 2 641 €Q2 2024 Company: 6 375 €Q2·24Q3 2024 Company: 3 127 €Q4 2024 Company: 2 758 €Q4·24Q1 2025 Company: 1 998 €Q2 2025 Company: 2 236 €Q2·25Q3 2025 Company: 3 352 €Q4 2025 Company: 4 768 €Q4·25Q1 2026 Company: 7 510 €Q2 2026 Company: 4 167 €Q2·26Q3 2026 Company: 3 202 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 2 758 €Q1 2025 Company: 1 998 €Q1·25Q2 2025 Company: 2 236 €Q3 2025 Company: 3 352 €Q3·25Q4 2025 Company: 4 768 €Q1 2026 Company: 7 510 €Q1·26Q2 2026 Company: 4 167 €Q3 2026 Company: 3 202 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 10 813 3 202 1 876 6
Q2 2026 11 699 4 167 1 745 6
Q1 2026 34 141 7 510 1 949 1
Q4 2025 16 550 4 768 1 938 1
Q3 2025 11 319 3 352 1 697 1
Q2 2025 7 068 2 236 1 059 1
Q1 2025 9 491 1 998 1 076 1
Q4 2024 9 361 2 758 1 700 1
Q3 2024 20 609 3 127 1 249 1
Q2 2024 27 211 6 375 1 840 1
Q1 2024 18 989 2 641 1 177 1
Q4 2023 20 695 5 154 2 728 1
Q3 2023 16 306 3 279 1 985 2
Q2 2023 10 138 3 553 2 254 2
Q1 2023 18 434 4 472 2 245 2
Q4 2022 17 063 3 222 1 564 2
Q3 2022 13 397 2 639 1 340 2
Q2 2022 10 518 2 697 1 469 2
Q1 2022 15 900 2 804 1 511 2
Labour taxes per employee per month
104 €
Turnover per employee in the quarter
1 802 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 58 152 € · +11.0% vs 2024 · industry median 2 265 € · above 92% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 49 492 € Industry median: 1 150 €20192020 Company: 48 835 € Industry median: 1 020 €20202021 Company: 45 658 € Industry median: 1 251 €20212022 Company: 53 981 € Industry median: 1 727 €20222023 Company: 70 642 € Industry median: 1 800 €20232024 Company: 52 399 € Industry median: 2 003 €20242025 Company: 58 152 € Industry median: 2 265 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 49 492 € Industry median: 1 150 €20192020 Company: 48 835 € Industry median: 1 020 €2021 Company: 45 658 € Industry median: 1 251 €20212022 Company: 53 981 € Industry median: 1 727 €2023 Company: 70 642 € Industry median: 1 800 €20232024 Company: 52 399 € Industry median: 2 003 €2025 Company: 58 152 € Industry median: 2 265 €2025
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 6 121 € · −24.0% vs 2024 · industry median 136 € · above 83% of the industry
-10 000-5 00005 00010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -7 106 € Industry median: 259 €20192020 Company: 4 755 € Industry median: 228 €20202021 Company: -2 893 € Industry median: 207 €20212022 Company: -3 476 € Industry median: 93 €20222023 Company: 915 € Industry median: 179 €20232024 Company: 8 057 € Industry median: 102 €20242025 Company: 6 121 € Industry median: 136 €2025-10 000-5 00005 00010 0002018 Company: — Industry median: —2019 Company: -7 106 € Industry median: 259 €20192020 Company: 4 755 € Industry median: 228 €2021 Company: -2 893 € Industry median: 207 €20212022 Company: -3 476 € Industry median: 93 €2023 Company: 915 € Industry median: 179 €20232024 Company: 8 057 € Industry median: 102 €2025 Company: 6 121 € Industry median: 136 €2025
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 10.5 % · −4.9 pp vs the year before · industry median 6.7 % · above 55% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -14.4 % Industry median: 8.1 %20192020 Company: 9.7 % Industry median: 9.7 %20202021 Company: -6.3 % Industry median: 9.8 %20212022 Company: -6.4 % Industry median: 6.8 %20222023 Company: 1.3 % Industry median: 7.5 %20232024 Company: 15.4 % Industry median: 7.1 %20242025 Company: 10.5 % Industry median: 6.7 %2025-20-10010202018 Company: — Industry median: —2019 Company: -14.4 % Industry median: 8.1 %20192020 Company: 9.7 % Industry median: 9.7 %2021 Company: -6.3 % Industry median: 9.8 %20212022 Company: -6.4 % Industry median: 6.8 %2023 Company: 1.3 % Industry median: 7.5 %20232024 Company: 15.4 % Industry median: 7.1 %2025 Company: 10.5 % Industry median: 6.7 %2025
  • Company
  • Industry median

Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 41 882 € · +28.1% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 22 752 €20192020 Company: 26 435 €20202021 Company: 30 588 €20212022 Company: 27 421 €20222023 Company: 30 763 €20232024 Company: 32 705 €20242025 Company: 41 882 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 22 752 €20192020 Company: 26 435 €2021 Company: 30 588 €20212022 Company: 27 421 €2023 Company: 30 763 €20232024 Company: 32 705 €2025 Company: 41 882 €2025
Equity, € 2025: 30 041 € · +25.6% vs 2024
010 00020 00030 00040 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 16 563 €20192020 Company: 21 318 €20202021 Company: 18 425 €20212022 Company: 14 949 €20222023 Company: 15 864 €20232024 Company: 23 920 €20242025 Company: 30 041 €2025010 00020 00030 00040 0002018 Company: —2019 Company: 16 563 €20192020 Company: 21 318 €2021 Company: 18 425 €20212022 Company: 14 949 €2023 Company: 15 864 €20232024 Company: 23 920 €2025 Company: 30 041 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Education (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 58 152 6 121 11 245 41 882 30 041 1
2024 52 399 8 057 12 635 32 705 23 920 1
2023 70 642 915 21 055 30 763 15 864 1
2022 53 981 -3 476 16 410 27 421 14 949 1
2021 45 658 -2 893 12 620 30 588 18 425 1
2020 48 835 4 755 17 436 26 435 21 318 1
2019 49 492 -7 106 15 252 22 752 16 563 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 0
2008 — — — — — 0
2007 — — — — — 0
2006 — — — — — 1
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

Net profit margin
10.2 %
Net profit / revenue
Return on equity (ROE)
20.4 %
Net profit / equity
Return on assets (ROA)
14.6 %
Net profit / assets
Equity ratio
71.7 %
Equity / assets
Debt ratio
28.3 %
Liabilities / assets
Current ratio
3.35
Current assets / current liabilities
Revenue per employee
60 142 €
Revenue / average full-time employees
Labour cost per employee per month
937 €
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 25 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 1 Jul 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 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 8559Other education n.e.c. Main

Rulings 6

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20023192 / 6
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 20023192 / 5
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 20023192 / 4
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 20023192 / 3
3 Dec 2017
 Amendment entry In force
3 Dec 2017
 PDF
Ä 23192 / 2
3 Dec 2008
 Deletion of activities from the registry card In force
10 Dec 2008
 PDF
Ä 23192
25 Jun 2002
 First entry In force PDF

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