Õigusbüroo Kivirand OÜ is a OÜ based in Tallinn, registry code 11810966, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €12 770 with 1 employees.
Turnover
12 770 €
↑ 7.4%vs Q2 2026
State taxes
5 625 €
↑ 19.8%vs Q2 2026
Labour taxes
2 687 €
↓ 3.1%vs Q2 2026
Employees
1
±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 202612 770 €
above 59% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 687 €
above 84% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202534 093 €
above 75% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-0.6 %
above 21% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 12 770 € · +7.4% vs Q2 2026 · industry median 9 740 € · above 59% 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: 2 687 € · −3.1% vs Q2 2026 · industry median 1 122 € · above 84% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 5 625 € · +19.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
12 770
5 625
2 687
1
Q2 2026
11 885
4 697
2 773
1
Q1 2026
12 625
5 463
2 991
1
Q4 2025
9 872
3 867
1 775
1
Q3 2025
6 435
3 099
1 775
1
Q2 2025
7 752
2 984
1 775
1
Q1 2025
7 916
3 270
1 758
1
Q4 2024
8 895
3 388
1 724
1
Q3 2024
8 475
3 307
1 724
1
Q2 2024
7 783
3 142
1 724
1
Q1 2024
8 628
2 798
1 283
1
Q4 2023
6 210
2 110
1 063
1
Q3 2023
5 625
1 942
1 063
1
Q2 2023
6 992
2 059
1 063
1
Q1 2023
4 599
1 683
988
1
Q4 2022
5 885
1 754
1 003
1
Q3 2022
5 214
1 762
1 003
1
Q2 2022
5 599
1 781
1 003
1
Q1 2022
3 466
1 217
735
1
Labour taxes per employee per month
896 €
Turnover per employee in the quarter
12 770 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 34 093 € · +3.3% vs 2024 · industry median 12 784 € · above 75% 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: -200 € · −227.9% vs 2024 · industry median 1 062 € · above 20% 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: -0.6 % · −0.4 pp vs the year before · industry median 14.8 % · above 21% 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, € 2025: 19 271 € · −1.1% vs 2024Equity, € 2025: 13 062 € · −1.5% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
34 093
-200
20 188
19 271
13 062
1
2024
32 992
-61
18 633
19 479
13 262
1
2023
24 605
-1 604
12 736
20 955
13 323
1
2022
20 938
-4 044
10 375
23 300
14 927
1
2021
17 196
-1 458
5 398
27 103
18 970
1
2020
15 396
3 688
1 735
29 981
20 428
1
2019
11 427
-689
0
31 170
17 740
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
0
2010
—
—
—
—
—
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
-0.6 %
Net profit / revenue
Return on equity (ROE)
-1.5 %
Net profit / equity
Return on assets (ROA)
-1.0 %
Net profit / assets
Equity ratio
67.8 %
Equity / assets
Debt ratio
32.2 %
Liabilities / assets
Current ratio
2.95
Current assets / current liabilities
Revenue per employee
34 093 €
Revenue / average full-time employees
Labour cost per employee per month
1 682 €
Labour costs / employees / 12 months (incl. employer taxes)
