OÜ EM AUDIITORTEENUSED

Active Registry code 11096339 OÜ Tallinn Registered 7 Jan 2005
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OÜ EM AUDIITORTEENUSED is a OÜ based in Tallinn, registry code 11096339, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €92 475 with 1 employees.

Turnover
92 475 €
↓ 0.2% vs Q2 2026
State taxes
35 329 €
↑ 3.7% vs Q2 2026
Labour taxes
12 875 €
↑ 0.5% 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

  • Turnover · Q3 2026 92 475 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 12 875 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 245 145 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 20.4 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 92 475 € · −0.2% vs Q2 2026 · industry median 9 740 € · above 93% of the industry
020 00040 00060 00080 000100 000Q4 2023 Company: 52 540 € Industry median: 8 379 €Q4·23Q1 2024 Company: 49 419 € Industry median: 8 662 €Q2 2024 Company: 85 578 € Industry median: 9 055 €Q2·24Q3 2024 Company: 92 980 € Industry median: 9 026 €Q4 2024 Company: 27 215 € Industry median: 8 663 €Q4·24Q1 2025 Company: 45 710 € Industry median: 8 739 €Q2 2025 Company: 90 431 € Industry median: 8 935 €Q2·25Q3 2025 Company: 97 492 € Industry median: 9 025 €Q4 2025 Company: 21 246 € Industry median: 8 820 €Q4·25Q1 2026 Company: 47 337 € Industry median: 9 182 €Q2 2026 Company: 92 669 € Industry median: 9 921 €Q2·26Q3 2026 Company: 92 475 € Industry median: 9 740 €Q3·26020 00040 00060 00080 000100 000Q4 2024 Company: 27 215 € Industry median: 8 663 €Q1 2025 Company: 45 710 € Industry median: 8 739 €Q1·25Q2 2025 Company: 90 431 € Industry median: 8 935 €Q3 2025 Company: 97 492 € Industry median: 9 025 €Q3·25Q4 2025 Company: 21 246 € Industry median: 8 820 €Q1 2026 Company: 47 337 € Industry median: 9 182 €Q1·26Q2 2026 Company: 92 669 € Industry median: 9 921 €Q3 2026 Company: 92 475 € Industry median: 9 740 €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.

Labour taxes per employee, € Q3 2026: 12 875 € · +0.5% vs Q2 2026 · industry median 1 122 € · above 98% of the industry
05 00010 00015 00020 000Q4 2023 Company: 5 915 € Industry median: 957 €Q4·23Q1 2024 Company: 6 795 € Industry median: 991 €Q2 2024 Company: 6 901 € Industry median: 1 012 €Q2·24Q3 2024 Company: 9 112 € Industry median: 1 020 €Q4 2024 Company: 6 997 € Industry median: 1 032 €Q4·24Q1 2025 Company: 17 525 € Industry median: 1 085 €Q2 2025 Company: 11 937 € Industry median: 1 115 €Q2·25Q3 2025 Company: 12 815 € Industry median: 1 126 €Q4 2025 Company: 15 732 € Industry median: 1 123 €Q4·25Q1 2026 Company: 15 468 € Industry median: 1 088 €Q2 2026 Company: 12 808 € Industry median: 1 096 €Q2·26Q3 2026 Company: 12 875 € Industry median: 1 122 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 6 997 € Industry median: 1 032 €Q1 2025 Company: 17 525 € Industry median: 1 085 €Q1·25Q2 2025 Company: 11 937 € Industry median: 1 115 €Q3 2025 Company: 12 815 € Industry median: 1 126 €Q3·25Q4 2025 Company: 15 732 € Industry median: 1 123 €Q1 2026 Company: 15 468 € Industry median: 1 088 €Q1·26Q2 2026 Company: 12 808 € Industry median: 1 096 €Q3 2026 Company: 12 875 € 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
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 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: 35 329 € · +3.7% vs Q2 2026
010 00020 00030 00040 00050 000Q4 2023 Company: 27 453 €Q4·23Q1 2024 Company: 22 444 €Q2 2024 Company: 32 277 €Q2·24Q3 2024 Company: 42 178 €Q4 2024 Company: 25 112 €Q4·24Q1 2025 Company: 34 718 €Q2 2025 Company: 39 048 €Q2·25Q3 2025 Company: 37 349 €Q4 2025 Company: 21 894 €Q4·25Q1 2026 Company: 25 418 €Q2 2026 Company: 34 084 €Q2·26Q3 2026 Company: 35 329 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 25 112 €Q1 2025 Company: 34 718 €Q1·25Q2 2025 Company: 39 048 €Q3 2025 Company: 37 349 €Q3·25Q4 2025 Company: 21 894 €Q1 2026 Company: 25 418 €Q1·26Q2 2026 Company: 34 084 €Q3 2026 Company: 35 329 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 92 475 35 329 12 875 1
Q2 2026 92 669 34 084 12 808 1
Q1 2026 47 337 25 418 15 468 1
Q4 2025 21 246 21 894 15 732 1
Q3 2025 97 492 37 349 12 815 1
Q2 2025 90 431 39 048 11 937 1
Q1 2025 45 710 34 718 17 525 1
Q4 2024 27 215 25 112 13 994 2
Q3 2024 92 980 42 178 18 223 2
Q2 2024 85 578 32 277 13 801 2
Q1 2024 49 419 22 444 13 589 2
Q4 2023 52 540 27 453 11 830 2
Q3 2023 79 837 29 009 14 557 1
Q2 2023 63 960 24 561 10 475 1
Q1 2023 26 485 14 435 6 292 1
Q4 2022 8 060 9 728 3 019 1
Q3 2022 32 025 14 909 7 497 1
Q2 2022 65 025 19 397 7 055 2
Q1 2022 18 912 8 055 3 554 2
Labour taxes per employee per month
4 292 €
Turnover per employee in the quarter
92 475 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 245 145 € · −1.9% vs 2024 · industry median 12 784 € · above 98% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 105 585 € Industry median: 10 920 €20192020 Company: 95 410 € Industry median: 10 651 €20202021 Company: 93 958 € Industry median: 10 862 €20212022 Company: 125 722 € Industry median: 11 500 €20222023 Company: 221 282 € Industry median: 12 140 €20232024 Company: 249 957 € Industry median: 12 266 €20242025 Company: 245 145 € Industry median: 12 784 €20250501001502002502018 Company: — Industry median: —2019 Company: 105 585 € Industry median: 10 920 €20192020 Company: 95 410 € Industry median: 10 651 €2021 Company: 93 958 € Industry median: 10 862 €20212022 Company: 125 722 € Industry median: 11 500 €2023 Company: 221 282 € Industry median: 12 140 €20232024 Company: 249 957 € Industry median: 12 266 €2025 Company: 245 145 € 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: 49 902 € · +4.2% vs 2024 · industry median 1 062 € · above 98% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 34 739 € Industry median: 1 072 €20192020 Company: 15 954 € Industry median: 1 156 €20202021 Company: 15 052 € Industry median: 1 164 €20212022 Company: 33 605 € Industry median: 1 042 €20222023 Company: 73 500 € Industry median: 1 210 €20232024 Company: 47 896 € Industry median: 987 €20242025 Company: 49 902 € Industry median: 1 062 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 34 739 € Industry median: 1 072 €20192020 Company: 15 954 € Industry median: 1 156 €2021 Company: 15 052 € Industry median: 1 164 €20212022 Company: 33 605 € Industry median: 1 042 €2023 Company: 73 500 € Industry median: 1 210 €20232024 Company: 47 896 € Industry median: 987 €2025 Company: 49 902 € 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: 20.4 % · +1.2 pp vs the year before · industry median 14.8 % · above 57% of the industry
0102030402016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 32.9 % Industry median: 15.7 %20192020 Company: 16.7 % Industry median: 17.8 %20202021 Company: 16.0 % Industry median: 17.9 %20212022 Company: 26.7 % Industry median: 16.2 %20222023 Company: 33.2 % Industry median: 16.9 %20232024 Company: 19.2 % Industry median: 15.0 %20242025 Company: 20.4 % Industry median: 14.8 %20250102030402018 Company: — Industry median: —2019 Company: 32.9 % Industry median: 15.7 %20192020 Company: 16.7 % Industry median: 17.8 %2021 Company: 16.0 % Industry median: 17.9 %20212022 Company: 26.7 % Industry median: 16.2 %2023 Company: 33.2 % Industry median: 16.9 %20232024 Company: 19.2 % Industry median: 15.0 %2025 Company: 20.4 % 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, € thousand 2025: 78 635 € · −15.2% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 118 289 €20192020 Company: 153 961 €20202021 Company: 152 464 €20212022 Company: 147 167 €20222023 Company: 156 113 €20232024 Company: 92 679 €20242025 Company: 78 635 €20250501001502002018 Company: —2019 Company: 118 289 €20192020 Company: 153 961 €2021 Company: 152 464 €20212022 Company: 147 167 €2023 Company: 156 113 €20232024 Company: 92 679 €2025 Company: 78 635 €2025
Equity, € thousand 2025: 66 397 € · −6.6% vs 2024
0501001502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 114 627 €20192020 Company: 126 281 €20202021 Company: 120 332 €20212022 Company: 109 819 €20222023 Company: 107 799 €20232024 Company: 71 095 €20242025 Company: 66 397 €20250501001502018 Company: —2019 Company: 114 627 €20192020 Company: 126 281 €2021 Company: 120 332 €20212022 Company: 109 819 €2023 Company: 107 799 €20232024 Company: 71 095 €2025 Company: 66 397 €2025
Employees 2025: 2 · −33.3% vs 2024 · industry median 1 · above 80% of the industry
01232016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 3 Industry median: 120242025 Company: 2 Industry median: 1202501232018 Company: 1 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 3 Industry median: 12025 Company: 2 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 245 145 49 902 123 470 78 635 66 397 2
2024 249 957 47 896 127 404 92 679 71 095 3
2023 221 282 73 500 97 607 156 113 107 799 2
2022 125 722 33 605 48 754 147 167 109 819 2
2021 93 958 15 052 38 411 152 464 120 332 2
2020 95 410 15 954 61 488 153 961 126 281 2
2019 105 585 34 739 50 148 118 289 114 627 2
2018 — — — — — 1
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 1
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 2
2007 — — — — — 0
2006 — — — — — 0
2005 — — — — — 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
20.4 %
Net profit / revenue
Return on equity (ROE)
75.2 %
Net profit / equity
Return on assets (ROA)
63.5 %
Net profit / assets
Equity ratio
84.4 %
Equity / assets
Debt ratio
15.6 %
Liabilities / assets
Current ratio
4.19
Current assets / current liabilities
Revenue per employee
122 573 €
Revenue / average full-time employees
Labour cost per employee per month
5 145 €
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 30 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 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 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 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 29 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

  • Ene Makus
    Natural person · 12 782 €

Beneficial owners

  • Ene Makus
    Direct ownership · since 3 Sep 2018

Founders and other persons

  • Ene Makus
    Founder · 40 000 € · 7 Jan 2005
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69201Auditing Main
Rulings
Number, date Title Deadline State Document
Ä 10085443 / 10
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10085443 / 9
24 May 2023
Amendment entry In force
24 May 2023
PDF
Ä 10085443 / 8
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10085443 / 7
8 Nov 2017
Amendment entry In force
8 Nov 2017
PDF
Ä 10085443 / 6
16 Sep 2016
Amendment entry In force
16 Sep 2016
PDF
Ä 10085443 / 5
6 Sep 2011
Amendment entry In force
6 Sep 2011
PDF
Ä 85443 / 4
29 Dec 2008
Amendment entry In force
29 Dec 2008
PDF
Ä 85443 / 3
16 Dec 2008
Entry refused: deficiencies not eliminated In force
22 Dec 2008
PDF
Ä 85443 / 2
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 85443
7 Jan 2005
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