L & P Advokaadibüroo OÜ is a OÜ based in Tallinn, registry code 11033793, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €24 624 with 2 employees.
Turnover
24 624 €
↓ 10.5%vs Q2 2026
State taxes
9 526 €
↓ 7.1%vs Q2 2026
Labour taxes
5 367 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202624 624 €
above 77% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 684 €
above 84% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202598 373 €
above 91% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202529.9 %
above 65% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 24 624 € · −10.5% vs Q2 2026 · industry median 9 740 € · above 77% 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.
Labour taxes per employee, € Q3 2026: 2 684 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 84% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 9 526 € · −7.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
24 624
9 526
5 367
2
Q2 2026
27 508
10 251
5 367
2
Q1 2026
20 506
8 237
5 443
2
Q4 2025
22 745
9 420
5 071
2
Q3 2025
27 597
9 116
5 071
2
Q2 2025
34 494
9 130
5 071
2
Q1 2025
24 590
15 213
5 620
2
Q4 2024
31 593
9 175
4 767
2
Q3 2024
21 173
7 969
4 767
2
Q2 2024
26 282
9 062
4 767
2
Q1 2024
28 287
9 203
4 836
2
Q4 2023
32 408
9 357
4 531
2
Q3 2023
23 181
7 809
4 531
2
Q2 2023
30 190
9 133
4 531
2
Q1 2023
22 457
8 409
5 130
2
Q4 2022
28 830
10 898
6 621
2
Q3 2022
27 249
10 668
6 621
3
Q2 2022
34 338
11 959
6 628
3
Q1 2022
30 607
15 364
8 051
3
Labour taxes per employee per month
895 €
Turnover per employee in the quarter
12 312 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 98 373 € · −1.9% vs 2024 · industry median 12 784 € · above 91% 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: 29 381 € · +46.5% vs 2024 · industry median 1 062 € · above 92% 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: 29.9 % · +9.9 pp vs the year before · industry median 14.8 % · above 65% 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, € thousand 2025: 361 002 € · +6.7% vs 2024Equity, € thousand 2025: 352 071 € · +9.1% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% 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
98 373
29 381
45 600
361 002
352 071
2
2024
100 251
20 062
44 348
338 284
322 690
2
2023
102 992
39 758
41 974
339 857
327 629
2
2022
115 606
21 884
60 042
299 824
287 871
3
2021
157 832
51 451
62 243
287 257
265 987
3
2020
175 402
51 835
62 033
260 097
230 536
3
2019
241 591
34 183
124 678
263 737
192 902
5
2018
—
—
—
—
—
7
2017
—
—
—
—
—
7
2016
—
—
—
—
—
6
2015
—
—
—
—
—
6
2014
—
—
—
—
—
6
2013
—
—
—
—
—
7
2012
—
—
—
—
—
7
2011
—
—
—
—
—
7
2010
—
—
—
—
—
6
2009
—
—
—
—
—
0
2008
—
—
—
—
—
0
2007
—
—
—
—
—
7
2006
—
—
—
—
—
8
2005
—
—
—
—
—
5
2004
—
—
—
—
—
5
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
29.9 %
Net profit / revenue
Return on equity (ROE)
8.3 %
Net profit / equity
Return on assets (ROA)
8.1 %
Net profit / assets
Equity ratio
97.5 %
Equity / assets
Debt ratio
2.5 %
Liabilities / assets
Current ratio
35.47
Current assets / current liabilities
Revenue per employee
49 187 €
Revenue / average full-time employees
Labour cost per employee per month
1 900 €
Labour costs / employees / 12 months (incl. employer taxes)
