Audius AB osaühing

Active Registry code 10898373 OÜ Viljandi linn Registered 1 Nov 2002

Audius AB osaühing is a OÜ based in Viljandi linn, registry code 10898373, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €32 983 with 2 employees.

Turnover

32 983 €

↑ 27.0% vs Q2 2026

State taxes

9 809 €

↑ 18.1% vs Q2 2026

Labour taxes

3 065 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 32 983 €

above 82% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 1 533 €

above 66% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 83 470 €

above 90% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 4.5 %

above 34% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 32 983 € · +27.0% vs Q2 2026 · industry median 9 740 € · above 82% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 533 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 66% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 9 809 € · +18.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	32 983	9 809	3 065	2
Q2 2026	25 981	8 308	3 065	2
Q1 2026	13 068	4 647	3 112	2
Q4 2025	11 102	4 479	2 770	2
Q3 2025	36 301	9 862	2 770	2
Q2 2025	18 849	5 496	2 770	2
Q1 2025	15 099	5 403	2 667	2
Q4 2024	11 296	2 900	2 461	2
Q3 2024	30 198	8 144	3 109	2
Q2 2024	14 241	3 863	2 250	2
Q1 2024	16 418	4 050	2 198	2
Q4 2023	18 874	3 620	2 016	2
Q3 2023	17 081	3 719	2 072	2
Q2 2023	12 101	3 275	2 184	2
Q1 2023	15 240	4 600	3 012	2
Q4 2022	13 629	2 997	1 260	2
Q3 2022	24 452	4 801	2 276	2
Q2 2022	15 334	3 724	1 959	2
Q1 2022	15 913	3 235	1 876	2

Labour taxes per employee per month

511 €

Turnover per employee in the quarter

16 492 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 83 470 € · +16.7% vs 2024 · industry median 12 784 € · above 90% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 3 781 € · +384.3% vs 2024 · industry median 1 062 € · above 66% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 4.5 % · +6.4 pp vs the year before · industry median 14.8 % · above 34% of the industry

Company
Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 64 563 € · −5.9% vs 2024

Equity, € 2025: 28 680 € · +15.2% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Legal and accounting 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	83 470	3 781	29 977	64 563	28 680	1
2024	71 505	-1 330	28 730	68 609	24 899	1
2023	63 933	-153	23 866	77 640	26 229	1
2022	67 142	-3 107	23 690	81 289	26 382	1
2021	71 465	-1 302	26 221	83 540	29 489	1
2020	71 652	-5 433	21 563	89 810	30 931	1
2019	69 765	-9 665	32 044	94 274	36 364	2
2018	—	—	—	—	—	2
2017	—	—	—	—	—	2
2016	—	—	—	—	—	2
2015	—	—	—	—	—	2
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	1
2004	—	—	—	—	—	1
2003	—	—	—	—	—	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

Net profit margin

4.5 %

Net profit / revenue

Return on equity (ROE)

13.2 %

Net profit / equity

Return on assets (ROA)

5.9 %

Net profit / assets

Equity ratio

44.4 %

Equity / assets

Debt ratio

55.6 %

Liabilities / assets

Current ratio

4.52

Current assets / current liabilities

Revenue per employee

83 470 €

Revenue / average full-time employees

Labour cost per employee per month

2 498 €

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	7 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	15 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 Aug 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	2 Sep 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	24 Aug 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	31 Oct 2020	Company’s own	e-Äriregister

Board

Lya Pähnapuu
Board member · since 2 Jan 2006

Right of representation

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

Owners

Lya Pähnapuu
Natural person · 12 000 €

100%

Owner in

OSAÜHING LEIGER
16.65%

Beneficial owners

Lya Pähnapuu
Direct ownership · since 4 Oct 2018

Founders and other persons

Lya Pähnapuu
Founder · 40 000 € · 1 Nov 2002

shared board members, owners or beneficial owners

Activities (EMTAK)

69201Auditing Main
68201Rental and operating of own or leased real estate
69202Bookkeeping, tax consulting

Rulings 14

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20033414 / M3 6 Jul 2024	Warning of a fine: annual report not filed	5 Aug 2024	Deficiencies eliminated 17 Jul 2024	PDF
Ä 20033414 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20033414 / 6 10 Jun 2019	Amendment under Commercial Code § 525 (2)		In force 10 Jun 2019	PDF
Ä 20033414 / 5 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20033414 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20033414 / 3 6 Jan 2012	Amendment entry		In force 6 Jan 2012	PDF
Ä 20033414 / M2 5 Jan 2012	Ruling to eliminate deficiencies	5 Mar 2012	In force 5 Jan 2012	PDF
Ä 33414 / M1 27 Oct 2009	Fine for not filing the report	10 Dec 2009	In force 10 Nov 2009	PDF
Ä 33414 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 23 Dec 2008	PDF
Ä 33414 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 17430 / 3 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 17430 / 2 24 Sep 2003	Amendment entry		In force	PDF
Ä 17430 31 Oct 2002	First entry		In force	PDF
Ä 17430 / M1 23 Sep 2002	Ruling to eliminate deficiencies (to be served)	23 Nov 2002	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

Audius AB osaühing

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 14