Justinica OÜ is a OÜ based in Tartu linn, registry code 11138598, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €14 787 with 3 employees.
Turnover
14 787 €
↑ 13.2%vs Q2 2026
State taxes
5 540 €
↑ 8.8%vs Q2 2026
Labour taxes
2 761 €
↓ 1.3%vs Q2 2026
Employees
3
±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 202614 787 €
above 63% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee920 €
above 40% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202550 995 €
above 85% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202514.5 %
above 50% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 14 787 € · +13.2% vs Q2 2026 · industry median 9 740 € · above 63% 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: 920 € · −1.3% vs Q2 2026 · industry median 1 122 € · above 40% 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: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 5 540 € · +8.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
14 787
5 540
2 761
3
Q2 2026
13 058
5 094
2 796
3
Q1 2026
11 640
4 494
2 590
2
Q4 2025
12 201
4 649
2 590
3
Q3 2025
14 250
5 253
2 627
3
Q2 2025
13 309
5 071
2 777
2
Q1 2025
11 348
4 495
2 771
2
Q4 2024
11 165
4 402
2 548
2
Q3 2024
13 805
5 157
2 513
2
Q2 2024
12 227
4 706
2 486
2
Q1 2024
11 098
3 724
2 420
2
Q4 2023
11 360
4 444
2 618
2
Q3 2023
13 336
4 685
2 481
2
Q2 2023
11 401
3 737
2 140
3
Q1 2023
9 877
3 691
2 669
3
Q4 2022
9 959
4 175
2 628
3
Q3 2022
11 736
4 706
2 741
3
Q2 2022
12 141
4 144
2 168
3
Q1 2022
9 174
3 840
2 821
3
Labour taxes per employee per month
307 €
Turnover per employee in the quarter
4 929 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 50 995 € · +5.1% vs 2024 · industry median 12 784 € · above 85% 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: 7 400 € · +138.2% vs 2024 · industry median 1 062 € · above 76% 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: 14.5 % · +8.1 pp vs the year before · industry median 14.8 % · above 50% 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: 27 797 € · +34.6% vs 2024Equity, € 2025: 23 195 € · +46.9% 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
50 995
7 400
29 329
27 797
23 195
2
2024
48 532
3 107
28 426
20 657
15 794
2
2023
46 875
769
30 097
16 931
12 688
3
2022
42 652
-3 347
33 133
16 194
11 919
3
2021
40 448
-4 285
31 736
20 030
15 266
3
2020
43 990
446
30 567
23 730
19 551
3
2019
47 504
966
29 680
22 944
19 105
3
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
3
2015
—
—
—
—
—
3
2014
—
—
—
—
—
4
2013
—
—
—
—
—
4
2012
—
—
—
—
—
4
2011
—
—
—
—
—
4
2010
—
—
—
—
—
3
2009
—
—
—
—
—
3
2008
—
—
—
—
—
4
2007
—
—
—
—
—
5
2006
—
—
—
—
—
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
14.5 %
Net profit / revenue
Return on equity (ROE)
31.9 %
Net profit / equity
Return on assets (ROA)
26.6 %
Net profit / assets
Equity ratio
83.4 %
Equity / assets
Debt ratio
16.6 %
Liabilities / assets
Current ratio
6.04
Current assets / current liabilities
Revenue per employee
25 498 €
Revenue / average full-time employees
Labour cost per employee per month
1 222 €
Labour costs / employees / 12 months (incl. employer taxes)
