Õigusbüroo Jelena Smorodina OÜ

Active Registry code 11847343 OÜ Pärnu linn Registered 31 Dec 2009
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Õigusbüroo Jelena Smorodina OÜ is a OÜ based in Pärnu linn, registry code 11847343, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €34 195 and 1 employees.

Turnover
—
State taxes
762 €
↑ 0.0% vs Q2 2026
Labour taxes
798 €
↑ 0.0% vs Q2 2026
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Revenue · 2025 34 195 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 9.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
State taxes, € Q3 2026: 762 € · +0.0% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 514 €Q4·23Q1 2024 Company: 1 184 €Q2 2024 Company: 745 €Q2·24Q3 2024 Company: 746 €Q4 2024 Company: 746 €Q4·24Q1 2025 Company: 1 040 €Q2 2025 Company: 762 €Q2·25Q3 2025 Company: 762 €Q4 2025 Company: 1 119 €Q4·25Q1 2026 Company: 762 €Q2 2026 Company: 762 €Q2·26Q3 2026 Company: 762 €Q3·2602505007501 0001 250Q4 2024 Company: 746 €Q1 2025 Company: 1 040 €Q1·25Q2 2025 Company: 762 €Q3 2025 Company: 762 €Q3·25Q4 2025 Company: 1 119 €Q1 2026 Company: 762 €Q1·26Q2 2026 Company: 762 €Q3 2026 Company: 762 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 762 798 —
Q2 2026 — 762 798 —
Q1 2026 — 762 798 —
Q4 2025 — 1 119 798 —
Q3 2025 — 762 798 —
Q2 2025 — 762 798 —
Q1 2025 — 1 040 869 —
Q4 2024 — 746 782 —
Q3 2024 — 746 782 —
Q2 2024 — 745 781 —
Q1 2024 — 1 184 651 —
Q4 2023 — 514 544 —
Q3 2023 — 538 568 —
Q2 2023 — 646 420 —
Q1 2023 — 396 420 —
Q4 2022 — 396 420 —
Q3 2022 — 396 420 —
Q2 2022 — 474 498 —
Q1 2022 — 380 403 —

Financials by year

2016 – 2025
Revenue, € 2025: 34 195 € · +25.3% vs 2024 · industry median 12 784 € · above 75% of the industry
010 00020 00030 00040 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 11 899 € Industry median: 10 920 €20192020 Company: 15 415 € Industry median: 10 651 €20202021 Company: 12 390 € Industry median: 10 862 €20212022 Company: 17 443 € Industry median: 11 500 €20222023 Company: 23 013 € Industry median: 12 140 €20232024 Company: 27 282 € Industry median: 12 266 €20242025 Company: 34 195 € Industry median: 12 784 €2025010 00020 00030 00040 0002018 Company: — Industry median: —2019 Company: 11 899 € Industry median: 10 920 €20192020 Company: 15 415 € Industry median: 10 651 €2021 Company: 12 390 € Industry median: 10 862 €20212022 Company: 17 443 € Industry median: 11 500 €2023 Company: 23 013 € Industry median: 12 140 €20232024 Company: 27 282 € Industry median: 12 266 €2025 Company: 34 195 € 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, € 2025: 3 273 € · +135.1% vs 2024 · industry median 1 062 € · above 64% of the industry
-10 000-5 00005 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -2 369 € Industry median: 1 072 €20192020 Company: 1 090 € Industry median: 1 156 €20202021 Company: -5 147 € Industry median: 1 164 €20212022 Company: -684 € Industry median: 1 042 €20222023 Company: 571 € Industry median: 1 210 €20232024 Company: -9 330 € Industry median: 987 €20242025 Company: 3 273 € Industry median: 1 062 €2025-10 000-5 00005 0002018 Company: — Industry median: —2019 Company: -2 369 € Industry median: 1 072 €20192020 Company: 1 090 € Industry median: 1 156 €2021 Company: -5 147 € Industry median: 1 164 €20212022 Company: -684 € Industry median: 1 042 €2023 Company: 571 € Industry median: 1 210 €20232024 Company: -9 330 € Industry median: 987 €2025 Company: 3 273 € 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: 9.6 % · +43.8 pp vs the year before · industry median 14.8 % · above 43% of the industry
-60-40-200202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -19.9 % Industry median: 15.7 %20192020 Company: 7.1 % Industry median: 17.8 %20202021 Company: -41.5 % Industry median: 17.9 %20212022 Company: -3.9 % Industry median: 16.2 %20222023 Company: 2.5 % Industry median: 16.9 %20232024 Company: -34.2 % Industry median: 15.0 %20242025 Company: 9.6 % Industry median: 14.8 %2025-60-40-200202018 Company: — Industry median: —2019 Company: -19.9 % Industry median: 15.7 %20192020 Company: 7.1 % Industry median: 17.8 %2021 Company: -41.5 % Industry median: 17.9 %20212022 Company: -3.9 % Industry median: 16.2 %2023 Company: 2.5 % Industry median: 16.9 %20232024 Company: -34.2 % Industry median: 15.0 %2025 Company: 9.6 % 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, € 2025: 12 302 € · +28.1% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 455 €20192020 Company: 15 544 €20202021 Company: 10 397 €20212022 Company: 9 713 €20222023 Company: 9 029 €20232024 Company: 9 600 €20242025 Company: 12 302 €202505 00010 00015 00020 0002018 Company: —2019 Company: 14 455 €20192020 Company: 15 544 €2021 Company: 10 397 €20212022 Company: 9 713 €2023 Company: 9 029 €20232024 Company: 9 600 €2025 Company: 12 302 €2025
Equity, € 2025: 12 302 € · +28.1% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 14 455 €20192020 Company: 15 544 €20202021 Company: 10 397 €20212022 Company: 9 713 €20222023 Company: 9 029 €20232024 Company: 9 600 €20242025 Company: 12 302 €202505 00010 00015 00020 0002018 Company: —2019 Company: 14 455 €20192020 Company: 15 544 €2021 Company: 10 397 €20212022 Company: 9 713 €2023 Company: 9 029 €20232024 Company: 9 600 €2025 Company: 12 302 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 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 34 195 3 273 11 080 12 302 12 302 1
2024 27 282 -9 330 11 024 9 600 9 600 1
2023 23 013 571 10 008 9 029 9 029 1
2022 17 443 -684 6 933 9 713 9 713 1
2021 12 390 -5 147 5 586 10 397 10 397 1
2020 15 415 1 090 5 586 15 544 15 544 1
2019 11 899 -2 369 5 200 14 455 14 455 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 0
2014 — — — — — 0
2013 — — — — — 0
2012 — — — — — 0
2011 — — — — — 1
2010 — — — — — 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
9.6 %
Net profit / revenue
Return on equity (ROE)
26.6 %
Net profit / equity
Return on assets (ROA)
26.6 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
34 195 €
Revenue / average full-time employees
Labour cost per employee per month
923 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 1 Jan 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 26 Jul 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 5 Jul 2022 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 16 Dec 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

  • Jelena Smorodina
    Founder · 40 000 € · 22 Dec 2009
  • Eve Antsu
    Auditor who valued a non-monetary contribution · 22 Dec 2009
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
Rulings
Number, date Title Deadline State Document
Ä 30042016 / 6
14 Aug 2026
Amendment entry In force
14 Aug 2026
PDF
Ä 30042016 / M1
28 Sep 2023
Warning of deletion from the register: annual report not filed 1 Jan 2024 Deficiencies eliminated
2 Jan 2024
PDF
Ä 30042016 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 30042016 / 4
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 30042016 / 3
19 Dec 2017
Amendment entry In force
19 Dec 2017
PDF
Ä 30042016 / 2
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 42016
31 Dec 2009
First entry In force
31 Dec 2009
PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data