Topkapitali OÜ

Active Registry code 11330232 OÜ Tartu linn Registered 12 Dec 2006
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Topkapitali OÜ is a OÜ based in Tartu linn, registry code 11330232, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €17 475 with 2 employees.

Turnover
17 475 €
↑ 7.5% vs Q2 2026
State taxes
5 509 €
↓ 35.6% vs Q2 2026
Labour taxes
5 448 €
↑ 0.0% vs Q2 2026
Employees
2
±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 17 475 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 2 724 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 68 684 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 72.3 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 17 475 € · +7.5% vs Q2 2026 · industry median 9 740 € · above 68% of the industry
020 00040 00060 000Q4 2023 Company: 34 870 € Industry median: 8 379 €Q4·23Q1 2024 Company: 50 766 € Industry median: 8 662 €Q2 2024 Company: 17 670 € Industry median: 9 055 €Q2·24Q3 2024 Company: 52 274 € Industry median: 9 026 €Q4 2024 Company: 25 830 € Industry median: 8 663 €Q4·24Q1 2025 Company: 25 895 € Industry median: 8 739 €Q2 2025 Company: 17 970 € Industry median: 8 935 €Q2·25Q3 2025 Company: 14 351 € Industry median: 9 025 €Q4 2025 Company: 17 575 € Industry median: 8 820 €Q4·25Q1 2026 Company: 19 499 € Industry median: 9 182 €Q2 2026 Company: 16 260 € Industry median: 9 921 €Q2·26Q3 2026 Company: 17 475 € Industry median: 9 740 €Q3·26010 00020 00030 000Q4 2024 Company: 25 830 € Industry median: 8 663 €Q1 2025 Company: 25 895 € Industry median: 8 739 €Q1·25Q2 2025 Company: 17 970 € Industry median: 8 935 €Q3 2025 Company: 14 351 € Industry median: 9 025 €Q3·25Q4 2025 Company: 17 575 € Industry median: 8 820 €Q1 2026 Company: 19 499 € Industry median: 9 182 €Q1·26Q2 2026 Company: 16 260 € Industry median: 9 921 €Q3 2026 Company: 17 475 € 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: 2 724 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 85% of the industry
02 0004 0006 0008 000Q4 2023 Company: 2 417 € Industry median: 957 €Q4·23Q1 2024 Company: 2 468 € Industry median: 991 €Q2 2024 Company: 2 762 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 226 € Industry median: 1 020 €Q4 2024 Company: 6 413 € Industry median: 1 032 €Q4·24Q1 2025 Company: 2 637 € Industry median: 1 085 €Q2 2025 Company: 2 955 € Industry median: 1 115 €Q2·25Q3 2025 Company: 2 955 € Industry median: 1 126 €Q4 2025 Company: 2 955 € Industry median: 1 123 €Q4·25Q1 2026 Company: 2 801 € Industry median: 1 088 €Q2 2026 Company: 2 724 € Industry median: 1 096 €Q2·26Q3 2026 Company: 2 724 € Industry median: 1 122 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 6 413 € Industry median: 1 032 €Q1 2025 Company: 2 637 € Industry median: 1 085 €Q1·25Q2 2025 Company: 2 955 € Industry median: 1 115 €Q3 2025 Company: 2 955 € Industry median: 1 126 €Q3·25Q4 2025 Company: 2 955 € Industry median: 1 123 €Q1 2026 Company: 2 801 € Industry median: 1 088 €Q1·26Q2 2026 Company: 2 724 € Industry median: 1 096 €Q3 2026 Company: 2 724 € 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: 2 · +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: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 5 509 € · −35.6% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 10 768 €Q4·23Q1 2024 Company: 14 640 €Q2 2024 Company: 8 343 €Q2·24Q3 2024 Company: 9 418 €Q4 2024 Company: 17 655 €Q4·24Q1 2025 Company: 8 686 €Q2 2025 Company: 9 342 €Q2·25Q3 2025 Company: 6 795 €Q4 2025 Company: 9 430 €Q4·25Q1 2026 Company: 8 406 €Q2 2026 Company: 8 555 €Q2·26Q3 2026 Company: 5 509 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 17 655 €Q1 2025 Company: 8 686 €Q1·25Q2 2025 Company: 9 342 €Q3 2025 Company: 6 795 €Q3·25Q4 2025 Company: 9 430 €Q1 2026 Company: 8 406 €Q1·26Q2 2026 Company: 8 555 €Q3 2026 Company: 5 509 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 17 475 5 509 5 448 2
Q2 2026 16 260 8 555 5 448 2
Q1 2026 19 499 8 406 5 602 2
Q4 2025 17 575 9 430 5 910 2
Q3 2025 14 351 6 795 5 910 2
Q2 2025 17 970 9 342 5 910 2
Q1 2025 25 895 8 686 5 274 2
Q4 2024 25 830 17 655 12 826 2
Q3 2024 52 274 9 418 4 451 2
Q2 2024 17 670 8 343 5 524 2
Q1 2024 50 766 14 640 4 935 2
Q4 2023 34 870 10 768 4 834 2
Q3 2023 19 180 7 811 5 173 2
Q2 2023 31 220 8 756 4 335 2
Q1 2023 74 240 17 845 4 651 3
Q4 2022 187 124 20 056 4 546 3
Q3 2022 27 735 8 907 4 418 3
Q2 2022 49 947 15 170 6 639 3
Q1 2022 17 883 5 294 3 097 2
Labour taxes per employee per month
908 €
Turnover per employee in the quarter
8 738 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 68 684 € · −50.2% vs 2024 · industry median 12 784 € · above 88% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 52 099 € Industry median: 10 920 €20192020 Company: 47 689 € Industry median: 10 651 €20202021 Company: 118 915 € Industry median: 10 862 €20212022 Company: 241 959 € Industry median: 11 500 €20222023 Company: 182 996 € Industry median: 12 140 €20232024 Company: 138 024 € Industry median: 12 266 €20242025 Company: 68 684 € Industry median: 12 784 €20250501001502002502018 Company: — Industry median: —2019 Company: 52 099 € Industry median: 10 920 €20192020 Company: 47 689 € Industry median: 10 651 €2021 Company: 118 915 € Industry median: 10 862 €20212022 Company: 241 959 € Industry median: 11 500 €2023 Company: 182 996 € Industry median: 12 140 €20232024 Company: 138 024 € Industry median: 12 266 €2025 Company: 68 684 € 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, € thousand 2025: 49 675 € · −71.5% vs 2024 · industry median 1 062 € · above 98% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 109 967 € Industry median: 1 072 €20192020 Company: 89 103 € Industry median: 1 156 €20202021 Company: 44 662 € Industry median: 1 164 €20212022 Company: 224 370 € Industry median: 1 042 €20222023 Company: 194 938 € Industry median: 1 210 €20232024 Company: 174 432 € Industry median: 987 €20242025 Company: 49 675 € Industry median: 1 062 €20250501001502002502018 Company: — Industry median: —2019 Company: 109 967 € Industry median: 1 072 €20192020 Company: 89 103 € Industry median: 1 156 €2021 Company: 44 662 € Industry median: 1 164 €20212022 Company: 224 370 € Industry median: 1 042 €2023 Company: 194 938 € Industry median: 1 210 €20232024 Company: 174 432 € Industry median: 987 €2025 Company: 49 675 € 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: 72.3 % · −54.1 pp vs the year before · industry median 14.8 % · above 88% of the industry
0501001502002502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 211.1 % Industry median: 15.7 %20192020 Company: 186.8 % Industry median: 17.8 %20202021 Company: 37.6 % Industry median: 17.9 %20212022 Company: 92.7 % Industry median: 16.2 %20222023 Company: 106.5 % Industry median: 16.9 %20232024 Company: 126.4 % Industry median: 15.0 %20242025 Company: 72.3 % Industry median: 14.8 %20250501001502002502018 Company: — Industry median: —2019 Company: 211.1 % Industry median: 15.7 %20192020 Company: 186.8 % Industry median: 17.8 %2021 Company: 37.6 % Industry median: 17.9 %20212022 Company: 92.7 % Industry median: 16.2 %2023 Company: 106.5 % Industry median: 16.9 %20232024 Company: 126.4 % Industry median: 15.0 %2025 Company: 72.3 % 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: 1 412 797 € · −14.8% vs 2024
05001 0001 5002 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 612 319 €20192020 Company: 721 862 €20202021 Company: 795 813 €20212022 Company: 1 059 881 €20222023 Company: 1 293 677 €20232024 Company: 1 657 470 €20242025 Company: 1 412 797 €202505001 0001 5002 0002018 Company: —2019 Company: 612 319 €20192020 Company: 721 862 €2021 Company: 795 813 €20212022 Company: 1 059 881 €2023 Company: 1 293 677 €20232024 Company: 1 657 470 €2025 Company: 1 412 797 €2025
Equity, € thousand 2025: 1 036 487 € · −5.1% vs 2024
02505007501 0001 2502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 459 048 €20192020 Company: 463 061 €20202021 Company: 502 923 €20212022 Company: 727 293 €20222023 Company: 922 231 €20232024 Company: 1 091 863 €20242025 Company: 1 036 487 €202502505007501 0001 2502018 Company: —2019 Company: 459 048 €20192020 Company: 463 061 €2021 Company: 502 923 €20212022 Company: 727 293 €2023 Company: 922 231 €20232024 Company: 1 091 863 €2025 Company: 1 036 487 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 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 68 684 49 675 51 239 1 412 797 1 036 487 2
2024 138 024 174 432 44 830 1 657 470 1 091 863 2
2023 182 996 194 938 47 474 1 293 677 922 231 2
2022 241 959 224 370 44 565 1 059 881 727 293 2
2021 118 915 44 662 37 124 795 813 502 923 2
2020 47 689 89 103 32 894 721 862 463 061 1
2019 52 099 109 967 35 096 612 319 459 048 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 1
2012 — — — — — 1
2011 — — — — — 0
2010 — — — — — 0
2009 — — — — — 1

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
72.3 %
Net profit / revenue
Return on equity (ROE)
4.8 %
Net profit / equity
Return on assets (ROA)
3.5 %
Net profit / assets
Equity ratio
73.4 %
Equity / assets
Debt ratio
26.6 %
Liabilities / assets
Current ratio
1.20
Current assets / current liabilities
Revenue per employee
34 342 €
Revenue / average full-time employees
Labour cost per employee per month
2 135 €
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 2 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 8 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 8 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 6 Oct 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

Owner in

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69202Bookkeeping, tax consulting Main
Rulings
Number, date Title Deadline State Document
Ä 10104614 / 14
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 10104614 / 13
1 Mar 2022
Amendment entry In force
1 Mar 2022
PDF
Ä 10104614 / 12
13 Apr 2021
Amendment entry In force
13 Apr 2021
PDF
Ä 10104614 / 11
21 May 2020
Division entry (second, constitutive) In force
21 May 2020
PDF
Ä 10104614 / 10
20 Sep 2018
Second (constitutive) merger entry In force
20 Sep 2018
PDF
Ä 10104614 / 9
17 Jan 2018
Amendment entry In force
17 Jan 2018
PDF
Ä 10104614 / 8
22 Dec 2017
Amendment entry In force
22 Dec 2017
PDF
Ä 10104614 / 7
30 Nov 2017
Amendment entry In force
30 Nov 2017
PDF
Ä 10104614 / 6
24 Mar 2017
Amendment entry In force
24 Mar 2017
PDF
Ä 10104614 / M1
15 Mar 2017
Ruling to eliminate deficiencies 30 Mar 2017 Deficiencies eliminated
24 Mar 2017
PDF
Ä 10104614 / 5
6 Jul 2015
Amendment entry In force
6 Jul 2015
PDF
Ä 10104614 / 4
26 Feb 2014
Amendment entry In force
26 Feb 2014
PDF
Ä 10104614 / 3
4 Jan 2012
Amendment entry In force
4 Jan 2012
PDF
Ä 104614 / 2
3 Dec 2008
Deletion of activities from the registry card In force
4 Dec 2008
PDF
Ä 104614
12 Dec 2006
First entry In force
12 Dec 2006
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data