Epistula OÜ is a OÜ based in Saku alevik, registry code 11662135, status: active. Main activity: Activities of advertising agencies. According to EMTA, turnover for Q3 2026 was €50 354 with 2 employees.
Turnover
50 354 €
↓ 37.4%vs Q2 2026
State taxes
14 185 €
↑ 3.6%vs Q2 2026
Labour taxes
6 657 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Activities of advertising, market research and public relations · EMTAK 73
Turnover · Q3 202650 354 €
above 74% of companies
industry median 15 274 € · companies in the industry: 2 027
Labour taxes per employee3 329 €
above 80% of companies
industry median 1 523 € · companies in the industry: 1 026
Revenue · 2025391 158 €
above 91% of companies
industry median 14 652 € · companies in the industry: 3 983
Net profit margin · 202514.8 %
above 57% of companies
industry median 8.6 % · companies in the industry: 3 053
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 50 354 € · −37.4% vs Q2 2026 · industry median 15 274 € · above 74% of the industry
Company
Industry median
Industry: Activities of advertising, market research and public relations (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 3 329 € · +0.0% vs Q2 2026 · industry median 1 523 € · above 80% of the industry
Company
Industry median
Industry: Activities of advertising, market research and public relations (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 14 185 € · +3.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
50 354
14 185
6 657
2
Q2 2026
80 499
13 687
6 657
2
Q1 2026
93 122
23 661
6 464
2
Q4 2025
185 685
32 268
7 076
2
Q3 2025
47 626
13 556
7 033
2
Q2 2025
128 467
22 594
7 033
2
Q1 2025
34 157
13 531
6 701
2
Q4 2024
109 829
21 435
6 037
2
Q3 2024
37 862
10 825
6 037
2
Q2 2024
123 101
24 987
6 037
2
Q1 2024
34 323
16 087
7 402
2
Q4 2023
93 502
16 471
6 037
2
Q3 2023
32 084
7 143
6 037
2
Q2 2023
110 570
19 199
6 037
2
Q1 2023
28 600
13 871
6 662
2
Q4 2022
101 730
14 614
5 441
2
Q3 2022
60 654
9 616
5 441
2
Q2 2022
75 885
14 344
5 441
2
Q1 2022
34 966
14 013
7 250
2
Labour taxes per employee per month
1 110 €
Turnover per employee in the quarter
25 177 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 391 158 € · +28.8% vs 2024 · industry median 14 652 € · above 91% of the industry
Company
Industry median
Industry: Activities of advertising, market research and public relations (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 57 845 € · +137.0% vs 2024 · industry median 382 € · above 92% of the industry
Company
Industry median
Industry: Activities of advertising, market research and public relations (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 14.8 % · +6.8 pp vs the year before · industry median 8.6 % · above 57% of the industry
Company
Industry median
Industry: Activities of advertising, market research and public relations (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 116 996 € · +63.3% vs 2024Equity, € thousand 2025: 109 861 € · +83.1% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 75% of the industry
Company
Industry median
Industry: Activities of advertising, market research and public relations (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
391 158
57 845
64 324
116 996
109 861
2
2024
303 679
24 410
57 004
71 623
60 016
2
2023
273 947
30 594
57 004
101 533
89 123
2
2022
267 622
11 191
51 537
98 768
88 228
2
2021
222 345
15 248
53 271
107 783
98 374
2
2020
351 393
38 954
53 688
106 737
90 594
2
2019
391 687
37 148
51 486
74 700
66 640
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
3
2016
—
—
—
—
—
3
2015
—
—
—
—
—
3
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
2
2010
—
—
—
—
—
2
2009
—
—
—
—
—
0
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
14.8 %
Net profit / revenue
Return on equity (ROE)
52.7 %
Net profit / equity
Return on assets (ROA)
49.4 %
Net profit / assets
Equity ratio
93.9 %
Equity / assets
Debt ratio
6.1 %
Liabilities / assets
Current ratio
14.51
Current assets / current liabilities
Revenue per employee
195 579 €
Revenue / average full-time employees
Labour cost per employee per month
2 680 €
Labour costs / employees / 12 months (incl. employer taxes)
