Hemely Practika OÜ is a OÜ based in Tartu linn, registry code 11136103, status: active. Main activity: Accounting, bookkeeping and auditing activities; tax consultancy. According to EMTA, turnover for Q3 2026 was €6 259 with employees.
Turnover
6 259 €
↑ 62.9%vs Q2 2026
State taxes
1 236 €
↓ 0.7%vs Q2 2026
Labour taxes
893 €
↓ 13.1%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20266 259 €
above 39% of companies
industry median 9 740 € · companies in the industry: 3 327
Revenue · 202519 281 €
above 60% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-4.1 %
above 17% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 259 € · +62.9% vs Q2 2026 · industry median 9 740 € · above 39% 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, € Q2 2026: 1 028 € · +93.6% vs Q1 2026 · industry median 1 096 € · above 46% 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.
EmployeesQ2 2026: 1 · +0.0% vs Q1 2026State taxes, € Q3 2026: 1 236 € · −0.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
6 259
1 236
893
—
Q2 2026
3 843
1 245
1 028
1
Q1 2026
2 318
670
531
1
Q4 2025
3 390
1 245
972
1
Q3 2025
9 473
2 423
972
1
Q2 2025
2 936
718
580
1
Q1 2025
3 936
1 170
930
1
Q4 2024
1 325
793
847
1
Q3 2024
10 304
2 154
847
1
Q2 2024
8 327
2 045
879
1
Q1 2024
3 112
1 145
819
2
Q4 2023
3 297
1 054
1 021
2
Q3 2023
7 954
1 557
741
2
Q2 2023
3 993
1 033
757
2
Q1 2023
3 203
695
602
1
Q4 2022
3 502
710
691
1
Q3 2022
5 767
1 270
691
1
Q2 2022
3 670
699
691
1
Q1 2022
2 596
835
691
1
Financials by year
2016 – 2025
Revenue, € 2025: 19 281 € · −19.4% vs 2024 · industry median 12 784 € · above 60% 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: -791 € · −484.0% vs 2024 · industry median 1 062 € · above 15% 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: -4.1 % · −5.0 pp vs the year before · industry median 14.8 % · above 17% 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: 18 225 € · −6.4% vs 2024Equity, € 2025: 3 162 € · −20.0% 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
19 281
-791
11 083
18 225
3 162
1
2024
23 925
206
13 313
19 461
3 954
1
2023
17 772
1 016
11 659
17 133
3 748
1
2022
13 989
-2 167
9 335
13 199
2 732
1
2021
38 907
72
8 436
15 092
4 899
1
2020
39 942
-3 395
4 415
16 085
4 828
1
2019
24 437
733
6 355
22 293
8 223
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
1
2009
—
—
—
—
—
1
2008
—
—
—
—
—
2
2007
—
—
—
—
—
2
2006
—
—
—
—
—
2
2005
—
—
—
—
—
3
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
-4.1 %
Net profit / revenue
Return on equity (ROE)
-25.0 %
Net profit / equity
Return on assets (ROA)
-4.3 %
Net profit / assets
Equity ratio
17.3 %
Equity / assets
Debt ratio
82.7 %
Liabilities / assets
Current ratio
0.80
Current assets / current liabilities
Revenue per employee
19 281 €
Revenue / average full-time employees
Labour cost per employee per month
924 €
Labour costs / employees / 12 months (incl. employer taxes)
