S&K Legal OÜ
Active Registry code 10982228
OÜ Tallinn Registered 5 Nov 2003
S&K Legal OÜ is a OÜ based in Tallinn, registry code 10982228, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €5 355 with 2 employees.
Turnover
5 355 €
↑ 0.8% vs Q2 2026
State taxes
5 688 €
↑ 0.4% vs Q2 2026
Labour taxes
5 806 €
↑ 0.0% vs Q2 2026
Employees
2
−1 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 5 355 €above 35% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Labour taxes per employee 2 903 €above 86% of companiesindustry median 1 122 € · companies in the industry: 3 120
- Revenue · 2025 28 250 €above 70% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 27.6 %above 63% 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.
- 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 | 5 355 | 5 688 | 5 806 | 2 |
| Q2 2026 | 5 313 | 5 666 | 5 806 | 3 |
| Q1 2026 | 11 289 | 7 337 | 6 099 | 3 |
| Q4 2025 | 3 620 | 6 214 | 6 232 | 3 |
| Q3 2025 | 2 398 | 7 244 | 7 456 | 3 |
| Q2 2025 | 13 613 | 9 803 | 7 643 | 4 |
| Q1 2025 | 4 638 | 6 823 | 6 984 | 4 |
| Q4 2024 | 3 316 | 5 854 | 6 054 | 3 |
| Q3 2024 | 3 691 | 5 903 | 5 831 | 4 |
| Q2 2024 | 2 466 | 4 748 | 5 049 | 4 |
| Q1 2024 | 4 129 | 4 915 | 4 726 | 4 |
| Q4 2023 | 4 801 | 4 938 | 5 043 | 2 |
| Q3 2023 | 18 074 | 5 902 | 5 669 | 2 |
| Q2 2023 | 9 661 | 4 924 | 5 177 | 3 |
| Q1 2023 | 9 721 | 4 558 | 3 440 | 3 |
| Q4 2022 | 10 925 | 4 283 | 3 586 | 2 |
| Q3 2022 | — | 3 201 | 3 360 | 2 |
| Q2 2022 | — | 4 192 | 4 453 | 2 |
| Q1 2022 | — | 2 223 | 2 374 | 2 |
Labour taxes per employee per month
968 €
Turnover per employee in the quarter
2 678 €
Q3 2026 · calculated from EMTA data
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 | 28 250 | 7 786 | 77 001 | 24 045 | 15 585 | 3 |
| 2024 | 35 154 | -54 234 | 64 804 | 43 709 | 7 799 | 3 |
| 2023 | 44 348 | -20 569 | 53 956 | 68 038 | 62 033 | 2 |
| 2022 | 71 810 | -34 223 | 41 942 | 91 086 | 79 880 | 3 |
| 2021 | 33 197 | 3 798 | 0 | 114 103 | 114 103 | 0 |
| 2020 | 38 773 | -4 152 | 0 | 110 305 | 110 305 | 0 |
| 2019 | 20 824 | 18 023 | 0 | 114 457 | 114 457 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 0 |
| 2013 | — | — | — | — | — | 0 |
| 2012 | — | — | — | — | — | 0 |
| 2011 | — | — | — | — | — | 0 |
| 2010 | — | — | — | — | — | 1 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 0 |
| 2006 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
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
27.6 %
Net profit / revenue
Return on equity (ROE)
50.0 %
Net profit / equity
Return on assets (ROA)
32.4 %
Net profit / assets
Equity ratio
64.8 %
Equity / assets
Debt ratio
35.2 %
Liabilities / assets
Current ratio
2.09
Current assets / current liabilities
Revenue per employee
9 417 €
Revenue / average full-time employees
Labour cost per employee per month
2 139 €
Labour costs / employees / 12 months (incl. employer taxes)
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 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 10 May 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 21 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 30 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 2 Jul 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 30 Oct 2020 | Company’s own | e-Äriregister |
Board
- Janika DrobotBoard member · since 23 Sep 2021
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Business in Estonia OÜLegal person · 16854827 · 2 876 €
- Janika DrobotNatural person · 2 876 €
Beneficial owners
- Irina PopovaIndirect ownership · since 11 Dec 2025
- Janika DrobotDirect ownership · since 11 Dec 2025
Founders and other persons
- Sergei PopovFounder · 45 000 € · 5 Nov 2003
- Vassili DjominFounder · 45 000 € · 5 Nov 2003
Related companies
Activities (EMTAK)
- 69102Activities of legal counsels and legal offices Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10075085 / 18 15 Dec 2025 |
Amendment entry | In force 15 Dec 2025 |
||
| Ä 10075085 / 17 16 Oct 2025 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 16 Oct 2025 |
||
| Ä 10075085 / 16 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10075085 / 15 6 Jan 2022 |
Amendment under Commercial Code § 525 (2) | In force 6 Jan 2022 |
||
| Ä 10075085 / 14 29 Nov 2021 |
Amendment entry | In force 29 Nov 2021 |
||
| Ä 10075085 / 13 23 Sep 2021 |
Amendment entry | In force 23 Sep 2021 |
||
| Ä 10075085 / 12 6 Oct 2020 |
Amendment entry | In force 6 Oct 2020 |
||
| Ä 10075085 / 11 25 Jun 2020 |
Amendment entry | In force 25 Jun 2020 |
||
| Ä 10075085 / 10 3 Dec 2019 |
Amendment under Commercial Code § 525 (2) | In force 3 Dec 2019 |
||
| Ä 10075085 / 9 18 Apr 2018 |
Amendment entry | In force 18 Apr 2018 |
||
| Ä 10075085 / 8 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10075085 / 7 8 Nov 2017 |
Amendment entry | In force 8 Nov 2017 |
||
| Ä 10075085 / 6 14 Sep 2016 |
Amendment entry | In force 14 Sep 2016 |
||
| Ä 10075085 / 5 9 Jun 2011 |
Amendment entry | In force 9 Jun 2011 |
||
| Ä 75085 / 4 3 Dec 2008 |
Deletion of activities from the registry card | In force 11 Dec 2008 |
||
| Ä 75085 / 3 3 Oct 2007 |
Amendment entry | In force 3 Oct 2007 |
||
| Ä 75085 / 2 26 Oct 2006 |
Amendment entry | In force 26 Oct 2006 |
||
| Ä 75085 / M5 26 Sep 2006 |
Fine for not filing the report | 29 Oct 2006 | In force 17 Oct 2006 |
|
| Ä 75085 / M4 25 Sep 2006 |
Fine for not filing the report | 29 Oct 2006 | In force 13 Oct 2006 |
|
| Ä 75085 / M3 11 Nov 2005 |
Ruling to be served | In force | ||
| Ä 75085 / M2 27 Oct 2005 |
Fine for not filing the report | In force | ||
| Ä 75085 4 Nov 2003 |
First entry | In force | ||
| Ä 75085 / M1 13 Oct 2003 |
Ruling to eliminate deficiencies (to be served) | 28 Nov 2003 | In force |
Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data