OÜ HEMA Õigusbüroo
Active Registry code 10921379
OÜ Rohuküla Registered 21 Jan 2003
OÜ HEMA Õigusbüroo is a OÜ based in Rohuküla, registry code 10921379, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €2 398 with employees.
Turnover
2 398 €
↓ 52.0% vs Q2 2026
State taxes
193 €
↓ 44.7% vs Q2 2026
Labour taxes
0 €
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 2 398 €above 20% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2025 25 495 €above 67% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 15.7 %above 51% 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.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 2 398 | 193 | — | — |
| Q2 2026 | 4 995 | 349 | — | — |
| Q1 2026 | 5 199 | 839 | — | — |
| Q4 2025 | 7 431 | 827 | — | — |
| Q3 2025 | 5 813 | 694 | — | — |
| Q2 2025 | 5 778 | 405 | — | — |
| Q1 2025 | 9 020 | 2 179 | — | — |
| Q4 2024 | 5 330 | 125 | — | — |
| Q3 2024 | 4 639 | 451 | — | — |
| Q2 2024 | 6 641 | 1 097 | — | — |
| Q1 2024 | 5 344 | 765 | — | — |
| Q4 2023 | 4 002 | 512 | — | — |
| Q3 2023 | 5 024 | 479 | — | — |
| Q2 2023 | 5 338 | 560 | — | — |
| Q1 2023 | 7 380 | 1 007 | — | — |
| Q4 2022 | 3 418 | 248 | — | — |
| Q3 2022 | 1 948 | 455 | 320 | — |
| Q2 2022 | 5 497 | 1 681 | 959 | 1 |
| Q1 2022 | 5 722 | 1 339 | 820 | 1 |
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 | 25 495 | 4 007 | 0 | 38 840 | 37 614 | 0 |
| 2024 | 23 638 | 10 252 | 0 | 40 059 | 34 407 | 0 |
| 2023 | 22 857 | 18 268 | 0 | 44 197 | 27 255 | 0 |
| 2022 | 18 276 | 2 744 | 5 399 | 39 398 | 8 987 | 1 |
| 2021 | 14 830 | 1 301 | 11 407 | 48 364 | 6 243 | 1 |
| 2020 | 35 823 | 692 | 14 737 | 54 121 | 4 942 | 1 |
| 2019 | 9 994 | 1 154 | 3 229 | 5 181 | 4 249 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 2 |
| 2016 | — | — | — | — | — | 2 |
| 2015 | — | — | — | — | — | 2 |
| 2014 | — | — | — | — | — | 2 |
| 2013 | — | — | — | — | — | 2 |
| 2012 | — | — | — | — | — | 2 |
| 2010 | — | — | — | — | — | 2 |
| 2009 | — | — | — | — | — | 2 |
| 2008 | — | — | — | — | — | 9 |
| 2006 | — | — | — | — | — | 2 |
| 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
15.7 %
Net profit / revenue
Return on equity (ROE)
10.7 %
Net profit / equity
Return on assets (ROA)
10.3 %
Net profit / assets
Equity ratio
96.8 %
Equity / assets
Debt ratio
3.2 %
Liabilities / assets
Current ratio
30.36
Current assets / current liabilities
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 | 7 Aug 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 27 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 5 Jul 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 23 Dec 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 19 Oct 2022 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 24 Oct 2020 | Company’s own | e-Äriregister |
Board
- Heigo KendlaBoard member · since 21 Jan 2003
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Heigo KendlaNatural person · 2 560 €
Beneficial owners
- Heigo KendlaDirect ownership · since 11 Sep 2018
Founders and other persons
- Heigo KendlaFounder · 40 000 € · 21 Jan 2003
Related companies
Activities (EMTAK)
- 69102Activities of legal counsels and legal offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10070147 / M13 6 Aug 2025 |
Warning of deletion from the register: annual report not filed | 9 Nov 2025 | Deficiencies eliminated 8 Aug 2025 |
|
| Ä 10070147 / 14 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10070147 / 13 26 Aug 2021 |
Amendment entry | In force 26 Aug 2021 |
||
| Ä 10070147 / M12 18 Aug 2021 |
Ruling to eliminate deficiencies | 1 Sep 2021 | Deficiencies eliminated 26 Aug 2021 |
|
| Ä 10070147 / 12 21 Mar 2018 |
Amendment entry | In force 21 Mar 2018 |
||
| Ä 10070147 / 11 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10070147 / 10 8 Nov 2017 |
Amendment entry | In force 8 Nov 2017 |
||
| Ä 10070147 / 9 12 Sep 2016 |
Amendment entry | In force 12 Sep 2016 |
||
| Ä 10070147 / M11 18 Feb 2016 |
Warning of deletion from the register: annual report not filed | 21 Aug 2016 | Deficiencies eliminated 21 Sep 2016 |
|
| Ä 10070147 / 8 23 Sep 2014 |
Amendment under Commercial Code § 525 (2) | In force 23 Sep 2014 |
||
| Ä 10070147 / 7 30 Jan 2013 |
Amendment entry | In force 30 Jan 2013 |
||
| Ä 10070147 / M10 28 Dec 2012 |
Ruling to eliminate deficiencies | 25 Jan 2013 | In force 28 Dec 2012 |
|
| Ä 10070147 / 6 31 Aug 2010 |
Deletion of activities from the registry card | In force 31 Aug 2010 |
||
| Ä 70147 / M9 21 Jan 2010 |
Warning of deletion from the register: annual report not filed | 27 Feb 2011 | Deficiencies eliminated 29 Aug 2010 |
|
| Ä 70147 / M8 21 Oct 2009 |
Fine for not filing the report | 28 Nov 2009 | In force 13 Nov 2009 |
|
| Ä 70147 / M7 20 Oct 2008 |
Fine for not filing the report | 19 Dec 2008 | In force 4 Dec 2008 |
|
| Ä 70147 / 5 14 Jul 2008 |
Amendment entry | In force 14 Jul 2008 |
||
| Ä 70147 / M6 23 Mar 2007 |
Public service of a ruling in Ametlikud Teadaanded | In force 2 Jan 2013 |
||
| Ä 70147 / M5 20 Feb 2007 |
Warning of deletion from the register: annual report not filed | Deficiencies eliminated 9 Mar 2007 |
||
| Ä 70147 / M4 1 Nov 2006 |
Fine reduced | In force 1 Nov 2006 |
||
| Ä 70147 / M3 24 Oct 2006 |
Appeal accepted for proceedings | In force 24 Oct 2006 |
||
| Ä 70147 / M1 22 Sep 2006 |
Fine for not filing the report | 12 May 2007 | In force 2 May 2007 |
|
| Ä 70147 / 4 16 Jun 2006 |
Amendment entry | In force 16 Jun 2006 |
||
| Ä 70147 / 3 7 Jan 2005 |
Amendment entry | In force | ||
| Ä 70147 / 2 6 Mar 2003 |
Amendment entry | In force | ||
| Ä 70147 21 Jan 2003 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data