osaühing Atman AP

Active Registry code 10910140 OÜ Tallinn Registered 6 Dec 2002

osaühing Atman AP is a OÜ based in Tallinn, registry code 10910140, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €1 570 with employees.

Turnover

1 570 €

↑ 23.6% vs Q2 2026

State taxes

460 €

↑ 70.4% vs Q2 2026

Labour taxes

100 €

Employees

—

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

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 1 570 €

above 15% of companies

industry median 9 740 € · companies in the industry: 3 327
Revenue · 2025 5 092 €

above 34% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 -4.6 %

above 17% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 1 570 € · +23.6% vs Q2 2026 · industry median 9 740 € · above 15% 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.

State taxes, € Q3 2026: 460 € · +70.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	1 570	460	100	—
Q2 2026	1 270	270	—	—
Q1 2026	1 155	342	—	—
Q4 2025	1 478	270	—	—
Q3 2025	1 305	555	279	—
Q2 2025	1 155	247	—	—
Q1 2025	1 155	248	—	—
Q4 2024	1 155	242	—	—
Q3 2024	1 305	427	161	—
Q2 2024	1 050	225	—	—
Q1 2024	1 050	204	—	—
Q4 2023	1 050	203	—	—
Q3 2023	1 470	368	108	—
Q2 2023	660	126	—	—
Q1 2023	660	126	—	—
Q4 2022	660	232	108	—
Q3 2022	1 010	191	—	—
Q2 2022	700	129	—	—
Q1 2022	660	232	108	—

Financials by year

2016 – 2025

Revenue, € 2025: 5 092 € · +9.2% vs 2024 · industry median 12 784 € · 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.

Net profit, € 2025: -232 € · −114.8% vs 2024 · industry median 1 062 € · above 19% 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: -4.6 % · −2.2 pp vs the year before · industry median 14.8 % · above 17% 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: 13 679 € · +3.2% vs 2024

Equity, € 2025: 12 266 € · −1.9% vs 2024

Employees 2025: 0 · industry median 1 · above 2% 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	5 092	-232	576	13 679	12 266	0
2024	4 665	-108	466	13 259	12 498	0
2023	4 230	-494	268	13 370	12 606	1
2022	2 982	-213	535	13 566	13 100	1
2021	1 808	-74	268	13 814	13 314	1
2020	980	-506	268	14 018	13 387	1
2019	1 810	138	201	14 698	13 893	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	1
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	0
2012	—	—	—	—	—	0
2011	—	—	—	—	—	0
2010	—	—	—	—	—	0
2009	—	—	—	—	—	0
2007	—	—	—	—	—	1
2006	—	—	—	—	—	1
2005	—	—	—	—	—	1
2004	—	—	—	—	—	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

-4.6 %

Net profit / revenue

Return on equity (ROE)

-1.9 %

Net profit / equity

Return on assets (ROA)

-1.7 %

Net profit / assets

Equity ratio

89.7 %

Equity / assets

Debt ratio

10.3 %

Liabilities / assets

Current ratio

8.78

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	19 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	2 Jul 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	11 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	16 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	22 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	11 Dec 2020	Company’s own	e-Äriregister

Board

Niina Türnpuu
Board member · since 6 Dec 2002

Right of representation

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

Owners

Niina Türnpuu
Natural person · 40 000 €

100%

Beneficial owners

Niina Türnpuu
Direct ownership · since 15 Feb 2019

Founders and other persons

Niina Türnpuu
Founder · 40 000 € · 6 Dec 2002

Activities (EMTAK)

69202Bookkeeping, tax consulting Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10068842 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 10068842 / 6 22 Jun 2021	Amendment entry		In force 22 Jun 2021	PDF
Ä 10068842 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10068842 / 4 8 Nov 2017	Amendment entry		In force 8 Nov 2017	PDF
Ä 10068842 / 3 13 Jan 2016	Amendment entry		In force 13 Jan 2016	PDF
Ä 68842 / 2 5 Jan 2009	Deletion of activities from the registry card		In force 6 Jan 2009	PDF
Ä 68842 6 Dec 2002	First entry		In force	PDF
Ä 68842 / M1 20 Nov 2002	Ruling to eliminate deficiencies (to be served)	20 Jan 2003	In force	PDF

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