Osaühing M.Pähklemäe & Co Law Office

Active Registry code 10938724 OÜ Tallinn Registered 28 Mar 2003
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Osaühing M.Pähklemäe & Co Law Office is a OÜ based in Tallinn, registry code 10938724, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €39 960 and 1 employees.

Turnover
—
State taxes
882 €
↑ 0.0% vs Q2 2026
Labour taxes
941 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 941 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 39 960 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 -14.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 941 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 41% of the industry
02505007501 0001 250Q4 2023 Company: 606 € Industry median: 957 €Q4·23Q1 2024 Company: 877 € Industry median: 991 €Q2 2024 Company: 1 167 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 101 € Industry median: 1 020 €Q4 2024 Company: 1 101 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 111 € Industry median: 1 085 €Q2 2025 Company: 1 116 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 116 € Industry median: 1 126 €Q4 2025 Company: 979 € Industry median: 1 123 €Q4·25Q1 2026 Company: 954 € Industry median: 1 088 €Q2 2026 Company: 941 € Industry median: 1 096 €Q2·26Q3 2026 Company: 941 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 1 101 € Industry median: 1 032 €Q1 2025 Company: 1 111 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 116 € Industry median: 1 115 €Q3 2025 Company: 1 116 € Industry median: 1 126 €Q3·25Q4 2025 Company: 979 € Industry median: 1 123 €Q1 2026 Company: 954 € Industry median: 1 088 €Q1·26Q2 2026 Company: 941 € Industry median: 1 096 €Q3 2026 Company: 941 € Industry median: 1 122 €Q3·26
  • 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: 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: 882 € · +0.0% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 565 €Q4·23Q1 2024 Company: 822 €Q2 2024 Company: 1 099 €Q2·24Q3 2024 Company: 1 036 €Q4 2024 Company: 1 036 €Q4·24Q1 2025 Company: 1 046 €Q2 2025 Company: 1 051 €Q2·25Q3 2025 Company: 1 051 €Q4 2025 Company: 920 €Q4·25Q1 2026 Company: 895 €Q2 2026 Company: 882 €Q2·26Q3 2026 Company: 882 €Q3·2602505007501 0001 250Q4 2024 Company: 1 036 €Q1 2025 Company: 1 046 €Q1·25Q2 2025 Company: 1 051 €Q3 2025 Company: 1 051 €Q3·25Q4 2025 Company: 920 €Q1 2026 Company: 895 €Q1·26Q2 2026 Company: 882 €Q3 2026 Company: 882 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 882 941 1
Q2 2026 — 882 941 1
Q1 2026 — 895 954 1
Q4 2025 — 920 979 1
Q3 2025 — 1 051 1 116 1
Q2 2025 — 1 051 1 116 1
Q1 2025 — 1 046 1 111 1
Q4 2024 — 1 036 1 101 1
Q3 2024 — 1 036 1 101 1
Q2 2024 — 1 099 1 167 1
Q1 2024 — 822 877 1
Q4 2023 — 565 606 1
Q3 2023 — — — 1
Q2 2023 — — — 1
Q1 2023 — — — 1
Q4 2022 — 726 764 1
Q3 2022 — 494 526 1
Q2 2022 — 623 665 1
Q1 2022 — 208 222 1
Labour taxes per employee per month
314 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 39 960 € · +4.9% vs 2024 · industry median 12 784 € · above 80% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 13 525 € Industry median: 10 920 €20192020 Company: 26 280 € Industry median: 10 651 €20202021 Company: 33 482 € Industry median: 10 862 €20212022 Company: 39 091 € Industry median: 11 500 €20222023 Company: 39 552 € Industry median: 12 140 €20232024 Company: 38 089 € Industry median: 12 266 €20242025 Company: 39 960 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 13 525 € Industry median: 10 920 €20192020 Company: 26 280 € Industry median: 10 651 €2021 Company: 33 482 € Industry median: 10 862 €20212022 Company: 39 091 € Industry median: 11 500 €2023 Company: 39 552 € Industry median: 12 140 €20232024 Company: 38 089 € Industry median: 12 266 €2025 Company: 39 960 € Industry median: 12 784 €2025
  • 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: -5 845 € · +41.5% vs 2024 · industry median 1 062 € · above 5% of the industry
-10 000-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 988 € Industry median: 1 072 €20192020 Company: 12 055 € Industry median: 1 156 €20202021 Company: 4 184 € Industry median: 1 164 €20212022 Company: -7 107 € Industry median: 1 042 €20222023 Company: 5 427 € Industry median: 1 210 €20232024 Company: -9 996 € Industry median: 987 €20242025 Company: -5 845 € Industry median: 1 062 €2025-10 000-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: 988 € Industry median: 1 072 €20192020 Company: 12 055 € Industry median: 1 156 €2021 Company: 4 184 € Industry median: 1 164 €20212022 Company: -7 107 € Industry median: 1 042 €2023 Company: 5 427 € Industry median: 1 210 €20232024 Company: -9 996 € Industry median: 987 €2025 Company: -5 845 € Industry median: 1 062 €2025
  • 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: -14.6 % · +11.6 pp vs the year before · industry median 14.8 % · above 12% of the industry
-40-2002040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 7.3 % Industry median: 15.7 %20192020 Company: 45.9 % Industry median: 17.8 %20202021 Company: 12.5 % Industry median: 17.9 %20212022 Company: -18.2 % Industry median: 16.2 %20222023 Company: 13.7 % Industry median: 16.9 %20232024 Company: -26.2 % Industry median: 15.0 %20242025 Company: -14.6 % Industry median: 14.8 %2025-40-2002040602018 Company: — Industry median: —2019 Company: 7.3 % Industry median: 15.7 %20192020 Company: 45.9 % Industry median: 17.8 %2021 Company: 12.5 % Industry median: 17.9 %20212022 Company: -18.2 % Industry median: 16.2 %2023 Company: 13.7 % Industry median: 16.9 %20232024 Company: -26.2 % Industry median: 15.0 %2025 Company: -14.6 % Industry median: 14.8 %2025
  • 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: 8 581 € · −7.8% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 679 €20192020 Company: 79 338 €20202021 Company: 19 774 €20212022 Company: 12 667 €20222023 Company: 19 423 €20232024 Company: 9 302 €20242025 Company: 8 581 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 3 679 €20192020 Company: 79 338 €2021 Company: 19 774 €20212022 Company: 12 667 €2023 Company: 19 423 €20232024 Company: 9 302 €2025 Company: 8 581 €2025
Equity, € 2025: 2 253 € · −72.2% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 601 €20192020 Company: 15 656 €20202021 Company: 19 774 €20212022 Company: 12 667 €20222023 Company: 18 094 €20232024 Company: 8 098 €20242025 Company: 2 253 €202505 00010 00015 00020 0002018 Company: —2019 Company: 3 601 €20192020 Company: 15 656 €2021 Company: 19 774 €20212022 Company: 12 667 €2023 Company: 18 094 €20232024 Company: 8 098 €2025 Company: 2 253 €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: 0 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: 0 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: 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 39 960 -5 845 14 022 8 581 2 253 1
2024 38 089 -9 996 14 397 9 302 8 098 1
2023 39 552 5 427 4 262 19 423 18 094 1
2022 39 091 -7 107 6 987 12 667 12 667 1
2021 33 482 4 184 2 110 19 774 19 774 0
2020 26 280 12 055 7 473 79 338 15 656 1
2019 13 525 988 9 384 3 679 3 601 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 1
2009 — — — — — 0
2008 — — — — — 1
2007 — — — — — 1
2006 — — — — — 2
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
-14.6 %
Net profit / revenue
Return on equity (ROE)
-259.4 %
Net profit / equity
Return on assets (ROA)
-68.1 %
Net profit / assets
Equity ratio
26.3 %
Equity / assets
Debt ratio
73.7 %
Liabilities / assets
Current ratio
1.36
Current assets / current liabilities
Revenue per employee
39 960 €
Revenue / average full-time employees
Labour cost per employee per month
1 169 €
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 29 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 26 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 28 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 28 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 3 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 2 Sep 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

Owner in

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
Rulings
Number, date Title Deadline State Document
Ä 10071460 / 16
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10071460 / 15
28 Sep 2021
Amendment under Commercial Code § 525 (2) In force
28 Sep 2021
PDF
Ä 10071460 / 14
27 Jun 2021
Amendment entry In force
27 Jun 2021
PDF
Ä 10071460 / 13
18 May 2021
Amendment under Commercial Code § 525 (2) In force
18 May 2021
PDF
Ä 10071460 / 12
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10071460 / 11
8 Nov 2017
Amendment entry In force
8 Nov 2017
PDF
Ä 10071460 / 10
23 Sep 2016
Amendment entry In force
23 Sep 2016
PDF
Ä 10071460 / 9
13 Jun 2013
Amendment entry In force
13 Jun 2013
PDF
Ä 10071460 / 8
29 Dec 2010
Amendment entry In force
29 Dec 2010
PDF
Ä 71460 / 7
18 Jan 2010
Amendment entry In force
18 Jan 2010
PDF
Ä 71460 / 6
23 Apr 2009
Amendment under Commercial Code § 525 (2) In force
23 Apr 2009
PDF
Ä 71460 / 5
3 Dec 2008
Deletion of activities from the registry card In force
3 Dec 2008
PDF
Ä 71460 / 4
18 Jan 2006
Amendment entry In force
18 Jan 2006
PDF
Ä 71460 / 3
24 Dec 2003
Amendment entry In force PDF
Ä 71460 / 2
3 Apr 2003
Amendment entry In force PDF
Ä 71460
24 Mar 2003
First entry In force PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data