OÜ PEREARST MARGIT KIVASTE is a OÜ based in Viljandi linn, registry code 11320370, status: active. Main activity: General medical practice activities. Its annual report for 2025 shows revenue of €340 023 and 3 employees.
Turnover
—
State taxes
21 576 €
↑ 28.0%vs Q2 2026
Labour taxes
14 414 €
↓ 18.7%vs Q2 2026
Employees
2
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Human health activities · EMTAK 86
Labour taxes per employee7 207 €
above 98% of companies
industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025340 023 €
above 83% of companies
industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 20259.2 %
above 52% of companies
industry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 7 207 € · +21.9% vs Q2 2026 · industry median 2 177 € · above 98% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · −33.3% vs Q2 2026State taxes, € Q3 2026: 21 576 € · +28.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
21 576
14 414
2
Q2 2026
—
16 855
17 740
3
Q1 2026
—
23 352
24 376
3
Q4 2025
—
18 641
19 371
3
Q3 2025
—
13 148
16 462
3
Q2 2025
—
15 301
15 995
3
Q1 2025
—
18 285
19 296
3
Q4 2024
—
22 314
16 908
4
Q3 2024
—
21 657
20 593
3
Q2 2024
—
17 137
18 020
3
Q1 2024
—
17 338
18 241
3
Q4 2023
—
17 480
16 635
3
Q3 2023
—
14 690
15 433
3
Q2 2023
—
13 502
14 172
3
Q1 2023
—
15 569
16 357
3
Q4 2022
—
11 144
9 886
3
Q3 2022
—
15 166
15 925
3
Q2 2022
—
14 534
15 238
3
Q1 2022
—
14 907
15 639
3
Labour taxes per employee per month
2 402 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 340 023 € · −10.4% vs 2024 · industry median 20 811 € · above 83% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 31 347 € · −56.9% vs 2024 · industry median 1 071 € · above 81% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 9.2 % · −9.9 pp vs the year before · industry median 8.3 % · above 52% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 275 501 € · +17.4% vs 2024Equity, € thousand 2025: 241 101 € · +14.9% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 2 · above 55% of the industry
Company
Industry median
Industry: Human health 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
340 023
31 347
170 923
275 501
241 101
3
2024
379 634
72 722
174 993
234 600
209 754
3
2023
312 464
47 572
149 784
198 805
172 032
3
2022
264 224
19 692
133 915
153 615
132 460
3
2021
244 200
40 587
118 806
138 968
120 768
3
2020
212 607
18 937
114 753
94 152
80 181
3
2019
203 825
23 549
101 910
81 460
65 745
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
3
2016
—
—
—
—
—
3
2015
—
—
—
—
—
3
2014
—
—
—
—
—
3
2013
—
—
—
—
—
3
2012
—
—
—
—
—
3
2011
—
—
—
—
—
2
2010
—
—
—
—
—
2
2009
—
—
—
—
—
2
2008
—
—
—
—
—
3
2007
—
—
—
—
—
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
9.2 %
Net profit / revenue
Return on equity (ROE)
13.0 %
Net profit / equity
Return on assets (ROA)
11.4 %
Net profit / assets
Equity ratio
87.5 %
Equity / assets
Debt ratio
12.5 %
Liabilities / assets
Current ratio
6.35
Current assets / current liabilities
Revenue per employee
113 341 €
Revenue / average full-time employees
Labour cost per employee per month
4 748 €
Labour costs / employees / 12 months (incl. employer taxes)