Osaühing Juridic & Invest is a OÜ based in Viljandi linn, registry code 11134703, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €4 447 with 1 employees.
Turnover
4 447 €
↓ 60.1%vs Q2 2026
State taxes
1 604 €
↓ 46.2%vs Q2 2026
Labour taxes
1 575 €
↑ 13.3%vs Q2 2026
Employees
1
±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 20264 447 €
above 31% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 575 €
above 67% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202530 015 €
above 71% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20250.2 %
above 23% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 4 447 € · −60.1% vs Q2 2026 · industry median 9 740 € · above 31% 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: 1 575 € · +13.3% vs Q2 2026 · industry median 1 122 € · above 67% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 604 € · −46.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
4 447
1 604
1 575
1
Q2 2026
11 159
2 981
1 390
1
Q1 2026
14 275
3 919
1 451
1
Q4 2025
12 136
3 097
1 759
1
Q3 2025
6 759
1 864
1 615
1
Q2 2025
6 852
2 029
1 328
1
Q1 2025
3 830
1 393
1 293
1
Q4 2024
9 581
1 991
1 223
1
Q3 2024
4 594
1 565
1 223
1
Q2 2024
11 363
2 195
1 223
1
Q1 2024
18 344
4 163
1 223
1
Q4 2023
19 004
4 057
1 223
1
Q3 2023
10 704
2 172
1 223
1
Q2 2023
12 093
1 546
1 161
1
Q1 2023
5 339
1 190
1 315
1
Q4 2022
4 590
1 211
1 315
1
Q3 2022
19 990
4 249
1 133
1
Q2 2022
11 696
1 989
810
1
Q1 2022
6 414
1 022
1 133
1
Labour taxes per employee per month
525 €
Turnover per employee in the quarter
4 447 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 30 015 € · −6.9% vs 2024 · industry median 12 784 € · above 71% 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: 61 € · +100.2% vs 2024 · industry median 1 062 € · above 33% 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: 0.2 % · +97.5 pp vs the year before · industry median 14.8 % · above 23% 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, € 2025: 46 145 € · +19.5% vs 2024Equity, € 2025: -9 798 € · +0.6% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
30 015
61
15 253
46 145
-9 798
1
2024
32 237
-31 380
16 524
38 616
-9 859
1
2023
53 857
8 321
15 325
71 440
21 521
1
2022
40 919
-10 548
13 164
49 851
13 200
1
2021
30 816
-23 176
12 856
37 090
23 748
1
2020
39 627
12
11 768
65 465
46 924
1
2019
44 968
6 351
15 190
65 838
46 912
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
4
2015
—
—
—
—
—
3
2014
—
—
—
—
—
3
2013
—
—
—
—
—
3
2012
—
—
—
—
—
3
2011
—
—
—
—
—
3
2010
—
—
—
—
—
3
2009
—
—
—
—
—
2
2008
—
—
—
—
—
3
2007
—
—
—
—
—
1
2006
—
—
—
—
—
0
2005
—
—
—
—
—
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
0.2 %
Net profit / revenue
Return on assets (ROA)
0.1 %
Net profit / assets
Equity ratio
-21.2 %
Equity / assets
Debt ratio
121.2 %
Liabilities / assets
Current ratio
0.24
Current assets / current liabilities
Revenue per employee
30 015 €
Revenue / average full-time employees
Labour cost per employee per month
1 271 €
Labour costs / employees / 12 months (incl. employer taxes)
