Osaühing Robert Luht

Active Registry code 11500131 OÜ Tartu linn Registered 11 Aug 2008
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Osaühing Robert Luht is a OÜ based in Tartu linn, registry code 11500131, status: active. Main activity: Dental practice care activities. According to EMTA, turnover for Q3 2026 was €0 with 5 employees.

Turnover
0 €
↓ 100.0% vs Q2 2026
State taxes
38 171 €
↑ 99.6% vs Q2 2026
Labour taxes
23 492 €
↑ 13.9% vs Q2 2026
Employees
5
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Human health activities · EMTAK 86

  • Labour taxes per employee 4 698 €
    industry median 2 177 € · companies in the industry: 1 696
  • Revenue · 2025 467 572 €
    industry median 20 811 € · companies in the industry: 3 373
  • Net profit margin · 2025 12.3 %
    industry median 8.3 % · companies in the industry: 2 759

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 9 428 € · above 2% of the industry
02 5005 0007 50010 00012 500Q4 2023 Company: 2 569 € Industry median: 10 449 €Q4·23Q1 2024 Company: 2 174 € Industry median: 10 178 €Q2 2024 Company: 2 173 € Industry median: 10 724 €Q2·24Q3 2024 Company: 1 157 € Industry median: 8 004 €Q4 2024 Company: 645 € Industry median: 9 247 €Q4·24Q1 2025 Company: 1 859 € Industry median: 9 575 €Q2 2025 Company: 2 475 € Industry median: 10 078 €Q2·25Q3 2025 Company: 0 € Industry median: 8 917 €Q4 2025 Company: 821 € Industry median: 11 366 €Q4·25Q1 2026 Company: 1 610 € Industry median: 10 630 €Q2 2026 Company: 579 € Industry median: 11 295 €Q2·26Q3 2026 Company: 0 € Industry median: 9 428 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 645 € Industry median: 9 247 €Q1 2025 Company: 1 859 € Industry median: 9 575 €Q1·25Q2 2025 Company: 2 475 € Industry median: 10 078 €Q3 2025 Company: 0 € Industry median: 8 917 €Q3·25Q4 2025 Company: 821 € Industry median: 11 366 €Q1 2026 Company: 1 610 € Industry median: 10 630 €Q1·26Q2 2026 Company: 579 € Industry median: 11 295 €Q3 2026 Company: 0 € Industry median: 9 428 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 4 698 € · +13.9% vs Q2 2026 · industry median 2 177 € · above 86% of the industry
01 0002 0003 0004 0005 000Q4 2023 Company: 3 866 € Industry median: 2 068 €Q4·23Q1 2024 Company: 3 513 € Industry median: 2 162 €Q2 2024 Company: 3 979 € Industry median: 2 205 €Q2·24Q3 2024 Company: 3 563 € Industry median: 2 205 €Q4 2024 Company: 4 687 € Industry median: 2 146 €Q4·24Q1 2025 Company: 3 757 € Industry median: 2 257 €Q2 2025 Company: 2 806 € Industry median: 2 253 €Q2·25Q3 2025 Company: 3 615 € Industry median: 2 267 €Q4 2025 Company: 4 478 € Industry median: 2 236 €Q4·25Q1 2026 Company: 3 822 € Industry median: 2 195 €Q2 2026 Company: 4 124 € Industry median: 2 159 €Q2·26Q3 2026 Company: 4 698 € Industry median: 2 177 €Q3·2601 0002 0003 0004 0005 000Q4 2024 Company: 4 687 € Industry median: 2 146 €Q1 2025 Company: 3 757 € Industry median: 2 257 €Q1·25Q2 2025 Company: 2 806 € Industry median: 2 253 €Q3 2025 Company: 3 615 € Industry median: 2 267 €Q3·25Q4 2025 Company: 4 478 € Industry median: 2 236 €Q1 2026 Company: 3 822 € Industry median: 2 195 €Q1·26Q2 2026 Company: 4 124 € Industry median: 2 159 €Q3 2026 Company: 4 698 € Industry median: 2 177 €Q3·26
  • Company
  • Industry median

Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · +0.0% vs Q2 2026
012345Q4 2023 Company: 5Q4·23Q1 2024 Company: 5Q2 2024 Company: 5Q2·24Q3 2024 Company: 5Q4 2024 Company: 5Q4·24Q1 2025 Company: 5Q2 2025 Company: 5Q2·25Q3 2025 Company: 5Q4 2025 Company: 5Q4·25Q1 2026 Company: 5Q2 2026 Company: 5Q2·26Q3 2026 Company: 5Q3·26012345Q4 2024 Company: 5Q1 2025 Company: 5Q1·25Q2 2025 Company: 5Q3 2025 Company: 5Q3·25Q4 2025 Company: 5Q1 2026 Company: 5Q1·26Q2 2026 Company: 5Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 38 171 € · +99.6% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 18 246 €Q4·23Q1 2024 Company: 16 685 €Q2 2024 Company: 27 811 €Q2·24Q3 2024 Company: 16 651 €Q4 2024 Company: 31 262 €Q4·24Q1 2025 Company: 18 785 €Q2 2025 Company: 19 923 €Q2·25Q3 2025 Company: 17 391 €Q4 2025 Company: 21 525 €Q4·25Q1 2026 Company: 18 216 €Q2 2026 Company: 19 126 €Q2·26Q3 2026 Company: 38 171 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 31 262 €Q1 2025 Company: 18 785 €Q1·25Q2 2025 Company: 19 923 €Q3 2025 Company: 17 391 €Q3·25Q4 2025 Company: 21 525 €Q1 2026 Company: 18 216 €Q1·26Q2 2026 Company: 19 126 €Q3 2026 Company: 38 171 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 38 171 23 492 5
Q2 2026 579 19 126 20 619 5
Q1 2026 1 610 18 216 19 111 5
Q4 2025 821 21 525 22 390 5
Q3 2025 — 17 391 18 073 5
Q2 2025 2 475 19 923 14 031 5
Q1 2025 1 859 18 785 18 787 5
Q4 2024 645 31 262 23 437 5
Q3 2024 1 157 16 651 17 817 5
Q2 2024 2 173 27 811 19 896 5
Q1 2024 2 174 16 685 17 565 5
Q4 2023 2 569 18 246 19 332 5
Q3 2023 1 311 44 452 26 368 5
Q2 2023 4 220 15 926 16 367 5
Q1 2023 2 817 14 209 14 972 5
Q4 2022 2 630 28 568 14 942 5
Q3 2022 4 222 15 107 15 526 5
Q2 2022 9 598 33 041 18 655 5
Q1 2022 4 276 16 097 16 060 5
Labour taxes per employee per month
1 566 €
Turnover per employee in the quarter
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 467 572 € · −12.0% vs 2024 · industry median 20 811 € · above 88% of the industry
02004006002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 381 587 € Industry median: 25 166 €20192020 Company: 419 002 € Industry median: 20 220 €20202021 Company: 458 356 € Industry median: 20 121 €20212022 Company: 523 239 € Industry median: 20 030 €20222023 Company: 484 307 € Industry median: 19 469 €20232024 Company: 531 423 € Industry median: 20 000 €20242025 Company: 467 572 € Industry median: 20 811 €202502004006002018 Company: — Industry median: —2019 Company: 381 587 € Industry median: 25 166 €20192020 Company: 419 002 € Industry median: 20 220 €2021 Company: 458 356 € Industry median: 20 121 €20212022 Company: 523 239 € Industry median: 20 030 €2023 Company: 484 307 € Industry median: 19 469 €20232024 Company: 531 423 € Industry median: 20 000 €2025 Company: 467 572 € Industry median: 20 811 €2025
  • 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, € thousand 2025: 57 528 € · −55.2% vs 2024 · industry median 1 071 € · above 87% of the industry
0501001502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 83 078 € Industry median: 2 596 €20192020 Company: 106 543 € Industry median: 2 208 €20202021 Company: 114 254 € Industry median: 1 834 €20212022 Company: 143 537 € Industry median: 1 525 €20222023 Company: 106 000 € Industry median: 1 745 €20232024 Company: 128 513 € Industry median: 1 621 €20242025 Company: 57 528 € Industry median: 1 071 €20250501001502018 Company: — Industry median: —2019 Company: 83 078 € Industry median: 2 596 €20192020 Company: 106 543 € Industry median: 2 208 €2021 Company: 114 254 € Industry median: 1 834 €20212022 Company: 143 537 € Industry median: 1 525 €2023 Company: 106 000 € Industry median: 1 745 €20232024 Company: 128 513 € Industry median: 1 621 €2025 Company: 57 528 € Industry median: 1 071 €2025
  • 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: 12.3 % · −11.9 pp vs the year before · industry median 8.3 % · above 58% of the industry
01020302016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 21.8 % Industry median: 10.3 %20192020 Company: 25.4 % Industry median: 12.4 %20202021 Company: 24.9 % Industry median: 13.0 %20212022 Company: 27.4 % Industry median: 11.3 %20222023 Company: 21.9 % Industry median: 11.4 %20232024 Company: 24.2 % Industry median: 10.7 %20242025 Company: 12.3 % Industry median: 8.3 %202501020302018 Company: — Industry median: —2019 Company: 21.8 % Industry median: 10.3 %20192020 Company: 25.4 % Industry median: 12.4 %2021 Company: 24.9 % Industry median: 13.0 %20212022 Company: 27.4 % Industry median: 11.3 %2023 Company: 21.9 % Industry median: 11.4 %20232024 Company: 24.2 % Industry median: 10.7 %2025 Company: 12.3 % Industry median: 8.3 %2025
  • 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: 314 133 € · +9.1% vs 2024
01002003004002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 247 898 €20192020 Company: 211 158 €20202021 Company: 209 557 €20212022 Company: 218 073 €20222023 Company: 292 774 €20232024 Company: 288 026 €20242025 Company: 314 133 €202501002003004002018 Company: —2019 Company: 247 898 €20192020 Company: 211 158 €2021 Company: 209 557 €20212022 Company: 218 073 €2023 Company: 292 774 €20232024 Company: 288 026 €2025 Company: 314 133 €2025
Equity, € thousand 2025: 235 402 € · +19.0% vs 2024
0501001502002502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 200 676 €20192020 Company: 180 517 €20202021 Company: 190 153 €20212022 Company: 189 167 €20222023 Company: 176 888 €20232024 Company: 197 874 €20242025 Company: 235 402 €20250501001502002502018 Company: —2019 Company: 200 676 €20192020 Company: 180 517 €2021 Company: 190 153 €20212022 Company: 189 167 €2023 Company: 176 888 €20232024 Company: 197 874 €2025 Company: 235 402 €2025
Employees 2025: 5 · +0.0% vs 2024 · industry median 2 · above 75% of the industry
0123452016 Company: 4 Industry median: —20162017 Company: 4 Industry median: —20172018 Company: 5 Industry median: 320182019 Company: 5 Industry median: 320192020 Company: 5 Industry median: 320202021 Company: 5 Industry median: 2.520212022 Company: 5 Industry median: 220222023 Company: 5 Industry median: 220232024 Company: 5 Industry median: 220242025 Company: 5 Industry median: 220250123452018 Company: 5 Industry median: 32019 Company: 5 Industry median: 320192020 Company: 5 Industry median: 32021 Company: 5 Industry median: 2.520212022 Company: 5 Industry median: 22023 Company: 5 Industry median: 220232024 Company: 5 Industry median: 22025 Company: 5 Industry median: 22025
  • 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 467 572 57 528 156 616 314 133 235 402 5
2024 531 423 128 513 166 100 288 026 197 874 5
2023 484 307 106 000 166 604 292 774 176 888 5
2022 523 239 143 537 138 533 218 073 189 167 5
2021 458 356 114 254 130 153 209 557 190 153 5
2020 419 002 106 543 111 953 211 158 180 517 5
2019 381 587 83 078 126 312 247 898 200 676 5
2018 — — — — — 5
2017 — — — — — 4
2016 — — — — — 4
2015 — — — — — 4
2014 — — — — — 4
2013 — — — — — 4
2012 — — — — — 3
2011 — — — — — 3
2010 — — — — — 3
2009 — — — — — 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
12.3 %
Net profit / revenue
Return on equity (ROE)
24.4 %
Net profit / equity
Return on assets (ROA)
18.3 %
Net profit / assets
Equity ratio
74.9 %
Equity / assets
Debt ratio
25.1 %
Liabilities / assets
Current ratio
2.27
Current assets / current liabilities
Revenue per employee
93 514 €
Revenue / average full-time employees
Labour cost per employee per month
2 610 €
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 16 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 4 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 3 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 23 May 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 10 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 24 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 26 Apr 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

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 86231Dental practice care activities Main
  • 46462Wholesale of medical appliances and surgical and orthopaedic instruments and devices
Rulings
Number, date Title Deadline State Document
Ä 20041961 / 7
16 Jun 2026
Amendment under Code of Civil Procedure § 595¹ (1) In force
16 Jun 2026
PDF
Ä 20041961 / 6
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 20041961 / 5
1 Sep 2023
Amendment under Code of Civil Procedure § 595¹ (1) In force
1 Sep 2023
PDF
Ä 20041961 / 4
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20041961 / 3
6 Dec 2017
Amendment entry In force
6 Dec 2017
PDF
Ä 20041961 / 2
4 Dec 2017
Amendment entry In force
4 Dec 2017
PDF
Ä 41961
11 Aug 2008
First entry In force
11 Aug 2008
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data