osaühing Liis Selge Hambaravi

Active Registry code 10929240 OÜ Kuressaare linn Registered 21 Mar 2003
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osaühing Liis Selge Hambaravi is a OÜ based in Kuressaare linn, registry code 10929240, status: active. Main activity: Dental practice care activities. Its annual report for 2025 shows revenue of €194 708 and 2 employees.

Turnover
—
State taxes
15 260 €
↑ 48.2% vs Q2 2026
Labour taxes
9 643 €
↓ 6.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 9 643 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 194 708 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 11.1 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 9 643 € · −6.0% vs Q2 2026 · industry median 2 177 € · above 98% of the industry
02 5005 0007 50010 00012 500Q4 2023 Company: 9 888 € Industry median: 2 068 €Q4·23Q1 2024 Company: 9 164 € Industry median: 2 162 €Q2 2024 Company: 9 766 € Industry median: 2 205 €Q2·24Q3 2024 Company: 11 423 € Industry median: 2 205 €Q4 2024 Company: 9 672 € Industry median: 2 146 €Q4·24Q1 2025 Company: 10 410 € Industry median: 2 257 €Q2 2025 Company: 10 375 € Industry median: 2 253 €Q2·25Q3 2025 Company: 10 413 € Industry median: 2 267 €Q4 2025 Company: 10 453 € Industry median: 2 236 €Q4·25Q1 2026 Company: 10 854 € Industry median: 2 195 €Q2 2026 Company: 10 259 € Industry median: 2 159 €Q2·26Q3 2026 Company: 9 643 € Industry median: 2 177 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 9 672 € Industry median: 2 146 €Q1 2025 Company: 10 410 € Industry median: 2 257 €Q1·25Q2 2025 Company: 10 375 € Industry median: 2 253 €Q3 2025 Company: 10 413 € Industry median: 2 267 €Q3·25Q4 2025 Company: 10 453 € Industry median: 2 236 €Q1 2026 Company: 10 854 € Industry median: 2 195 €Q1·26Q2 2026 Company: 10 259 € Industry median: 2 159 €Q3 2026 Company: 9 643 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

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

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 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: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 15 260 € · +48.2% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 12 222 €Q4·23Q1 2024 Company: 9 042 €Q2 2024 Company: 9 618 €Q2·24Q3 2024 Company: 19 248 €Q4 2024 Company: 12 028 €Q4·24Q1 2025 Company: 10 245 €Q2 2025 Company: 10 266 €Q2·25Q3 2025 Company: 10 398 €Q4 2025 Company: 10 513 €Q4·25Q1 2026 Company: 13 920 €Q2 2026 Company: 10 300 €Q2·26Q3 2026 Company: 15 260 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 12 028 €Q1 2025 Company: 10 245 €Q1·25Q2 2025 Company: 10 266 €Q3 2025 Company: 10 398 €Q3·25Q4 2025 Company: 10 513 €Q1 2026 Company: 13 920 €Q1·26Q2 2026 Company: 10 300 €Q3 2026 Company: 15 260 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 15 260 9 643 1
Q2 2026 — 10 300 10 259 1
Q1 2026 — 13 920 10 854 1
Q4 2025 — 10 513 10 453 1
Q3 2025 — 10 398 10 413 1
Q2 2025 — 10 266 10 375 1
Q1 2025 — 10 245 10 410 1
Q4 2024 — 12 028 9 672 1
Q3 2024 — 19 248 11 423 1
Q2 2024 — 9 618 9 766 1
Q1 2024 — 9 042 9 164 1
Q4 2023 — 12 222 9 888 1
Q3 2023 — 7 366 7 461 1
Q2 2023 — 7 074 7 152 1
Q1 2023 — 7 481 7 577 1
Q4 2022 — 5 246 5 324 1
Q3 2022 — 1 016 1 117 1
Q2 2022 — 12 850 1 086 1
Q1 2022 — 2 325 699 —
Labour taxes per employee per month
3 214 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 194 708 € · −10.1% vs 2024 · industry median 20 811 € · above 77% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 54 882 € Industry median: 25 166 €20192020 Company: 43 554 € Industry median: 20 220 €20202021 Company: 42 744 € Industry median: 20 121 €20212022 Company: 114 174 € Industry median: 20 030 €20222023 Company: 180 778 € Industry median: 19 469 €20232024 Company: 216 511 € Industry median: 20 000 €20242025 Company: 194 708 € Industry median: 20 811 €20250501001502002502018 Company: — Industry median: —2019 Company: 54 882 € Industry median: 25 166 €20192020 Company: 43 554 € Industry median: 20 220 €2021 Company: 42 744 € Industry median: 20 121 €20212022 Company: 114 174 € Industry median: 20 030 €2023 Company: 180 778 € Industry median: 19 469 €20232024 Company: 216 511 € Industry median: 20 000 €2025 Company: 194 708 € Industry median: 20 811 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 21 670 € · −66.5% vs 2024 · industry median 1 071 € · above 77% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 23 180 € Industry median: 2 596 €20192020 Company: 25 739 € Industry median: 2 208 €20202021 Company: 23 280 € Industry median: 1 834 €20212022 Company: 44 232 € Industry median: 1 525 €20222023 Company: 54 936 € Industry median: 1 745 €20232024 Company: 64 716 € Industry median: 1 621 €20242025 Company: 21 670 € Industry median: 1 071 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 23 180 € Industry median: 2 596 €20192020 Company: 25 739 € Industry median: 2 208 €2021 Company: 23 280 € Industry median: 1 834 €20212022 Company: 44 232 € Industry median: 1 525 €2023 Company: 54 936 € Industry median: 1 745 €20232024 Company: 64 716 € Industry median: 1 621 €2025 Company: 21 670 € Industry median: 1 071 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 11.1 % · −18.8 pp vs the year before · industry median 8.3 % · above 56% of the industry
02040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 42.2 % Industry median: 10.3 %20192020 Company: 59.1 % Industry median: 12.4 %20202021 Company: 54.5 % Industry median: 13.0 %20212022 Company: 38.7 % Industry median: 11.3 %20222023 Company: 30.4 % Industry median: 11.4 %20232024 Company: 29.9 % Industry median: 10.7 %20242025 Company: 11.1 % Industry median: 8.3 %202502040602018 Company: — Industry median: —2019 Company: 42.2 % Industry median: 10.3 %20192020 Company: 59.1 % Industry median: 12.4 %2021 Company: 54.5 % Industry median: 13.0 %20212022 Company: 38.7 % Industry median: 11.3 %2023 Company: 30.4 % Industry median: 11.4 %20232024 Company: 29.9 % Industry median: 10.7 %2025 Company: 11.1 % Industry median: 8.3 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 156 780 € · +34.2% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 39 991 €20192020 Company: 56 142 €20202021 Company: 68 170 €20212022 Company: 59 419 €20222023 Company: 103 014 €20232024 Company: 116 825 €20242025 Company: 156 780 €20250501001502002018 Company: —2019 Company: 39 991 €20192020 Company: 56 142 €2021 Company: 68 170 €20212022 Company: 59 419 €2023 Company: 103 014 €20232024 Company: 116 825 €2025 Company: 156 780 €2025
Equity, € thousand 2025: 112 068 € · +10.0% vs 2024
02550751001252016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 38 947 €20192020 Company: 54 686 €20202021 Company: 42 967 €20212022 Company: 49 243 €20222023 Company: 89 179 €20232024 Company: 101 842 €20242025 Company: 112 068 €202502550751001252018 Company: —2019 Company: 38 947 €20192020 Company: 54 686 €2021 Company: 42 967 €20212022 Company: 49 243 €2023 Company: 89 179 €20232024 Company: 101 842 €2025 Company: 112 068 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 45% of the industry
01232016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 320182019 Company: 1 Industry median: 320192020 Company: 1 Industry median: 320202021 Company: 1 Industry median: 2.520212022 Company: 2 Industry median: 220222023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 2202501232018 Company: 1 Industry median: 32019 Company: 1 Industry median: 320192020 Company: 1 Industry median: 32021 Company: 1 Industry median: 2.520212022 Company: 2 Industry median: 22023 Company: 2 Industry median: 220232024 Company: 2 Industry median: 22025 Company: 2 Industry median: 22025
  • Company
  • Industry median

Industry: Human health 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 194 708 21 670 98 809 156 780 112 068 2
2024 216 511 64 716 96 488 116 825 101 842 2
2023 180 778 54 936 80 928 103 014 89 179 2
2022 114 174 44 232 29 651 59 419 49 243 2
2021 42 744 23 280 5 400 68 170 42 967 1
2020 43 554 25 739 6 773 56 142 54 686 1
2019 54 882 23 180 9 257 39 991 38 947 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 1
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 1
2005 — — — — — 2
2004 — — — — — 2
2003 — — — — — 2

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
11.1 %
Net profit / revenue
Return on equity (ROE)
19.3 %
Net profit / equity
Return on assets (ROA)
13.8 %
Net profit / assets
Equity ratio
71.5 %
Equity / assets
Debt ratio
28.5 %
Liabilities / assets
Current ratio
5.10
Current assets / current liabilities
Revenue per employee
97 354 €
Revenue / average full-time employees
Labour cost per employee per month
4 117 €
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 4 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 9 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 2 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 13 Apr 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 10 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 19 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

  • Liis Selge
    Direct ownership · since 30 May 2022

Founders and other persons

  • Heli Hiie
    Founder · 60 000 € · 21 Mar 2003
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86231Dental practice care activities Main
Rulings
Number, date Title Deadline State Document
Ä 30018012 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 30018012 / 9
7 Nov 2022
Amendment entry In force
7 Nov 2022
PDF
Ä 30018012 / 8
18 Apr 2022
Amendment entry In force
18 Apr 2022
PDF
Ä 30018012 / 7
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30018012 / 6
22 Dec 2017
Amendment entry In force
22 Dec 2017
PDF
Ä 30018012 / 5
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 30018012 / 4
18 Jul 2011
Amendment entry In force
18 Jul 2011
PDF
Ä 30018012 / M1
5 Jul 2011
Ruling to eliminate deficiencies In force
5 Jul 2011
PDF
Ä 30018012 / 3
28 Apr 2010
Amendment under Commercial Code § 525 (2) In force
28 Apr 2010
PDF
Ä 18012 / 2
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF
Ä 18012
20 Mar 2003
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