Osaühing 3K&T Raamatupidamine is a OÜ based in Tallinn, registry code 11340532, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €81 754 with 5 employees.
Turnover
81 754 €
↓ 5.4%vs Q2 2026
State taxes
40 079 €
↑ 15.6%vs Q2 2026
Labour taxes
22 185 €
↑ 32.6%vs Q2 2026
Employees
5
±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 202681 754 €
above 92% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee4 437 €
above 94% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025282 108 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202517.8 %
above 54% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 81 754 € · −5.4% vs Q2 2026 · industry median 9 740 € · above 92% 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: 4 437 € · +32.6% vs Q2 2026 · industry median 1 122 € · above 94% 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: 5 · +0.0% vs Q2 2026State taxes, € Q3 2026: 40 079 € · +15.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
81 754
40 079
22 185
5
Q2 2026
86 438
34 664
16 736
5
Q1 2026
72 275
45 384
17 914
5
Q4 2025
71 051
35 980
19 888
5
Q3 2025
80 207
38 801
21 844
5
Q2 2025
69 395
40 769
16 073
5
Q1 2025
62 388
25 399
15 900
5
Q4 2024
58 821
28 691
16 857
5
Q3 2024
71 149
31 720
19 313
6
Q2 2024
65 286
26 843
15 077
5
Q1 2024
60 136
37 010
16 990
5
Q4 2023
60 214
26 479
15 902
5
Q3 2023
70 642
30 559
17 828
5
Q2 2023
58 819
25 270
14 673
5
Q1 2023
60 731
31 868
15 847
5
Q4 2022
54 360
24 194
14 544
5
Q3 2022
63 882
28 299
16 798
5
Q2 2022
53 544
28 055
13 909
5
Q1 2022
49 677
20 504
12 371
5
Labour taxes per employee per month
1 479 €
Turnover per employee in the quarter
16 351 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 282 108 € · +8.5% vs 2024 · industry median 12 784 € · above 98% 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: 50 305 € · +24.4% vs 2024 · industry median 1 062 € · above 98% 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: 17.8 % · +2.3 pp vs the year before · industry median 14.8 % · above 54% 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, € thousand 2025: 159 042 € · +55.4% vs 2024Equity, € 2025: 65 023 € · +25.7% vs 2024Employees2025: 5 · +0.0% vs 2024 · industry median 1 · above 95% 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
282 108
50 305
169 330
159 042
65 023
5
2024
259 924
40 449
154 156
102 371
51 718
5
2023
251 085
45 074
144 236
81 379
62 269
5
2022
221 044
26 208
124 184
69 699
52 195
5
2021
214 667
35 546
120 670
77 039
56 987
5
2020
206 598
34 505
116 670
68 903
53 441
5
2019
219 287
22 169
122 578
71 529
48 935
5
2018
—
—
—
—
—
5
2017
—
—
—
—
—
5
2016
—
—
—
—
—
5
2015
—
—
—
—
—
5
2014
—
—
—
—
—
5
2013
—
—
—
—
—
5
2012
—
—
—
—
—
5
2011
—
—
—
—
—
4
2010
—
—
—
—
—
4
2009
—
—
—
—
—
0
2008
—
—
—
—
—
4
2007
—
—
—
—
—
4
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
17.8 %
Net profit / revenue
Return on equity (ROE)
77.4 %
Net profit / equity
Return on assets (ROA)
31.6 %
Net profit / assets
Equity ratio
40.9 %
Equity / assets
Debt ratio
59.1 %
Liabilities / assets
Current ratio
1.66
Current assets / current liabilities
Revenue per employee
56 422 €
Revenue / average full-time employees
Labour cost per employee per month
2 822 €
Labour costs / employees / 12 months (incl. employer taxes)
