Sumeru OÜ

Active Registry code 11902220 OÜ Tallinn Registered 2 Mar 2010
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Sumeru OÜ is a OÜ based in Tallinn, registry code 11902220, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €1 485 with 1 employees.

Turnover
1 485 €
↓ 6.6% vs Q2 2026
State taxes
1 379 €
↑ 0.1% vs Q2 2026
Labour taxes
1 226 €
↑ 6.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 1 485 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 1 226 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 19 177 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 53.2 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 485 € · −6.6% vs Q2 2026 · industry median 9 740 € · above 14% of the industry
02 5005 0007 50010 00012 500Q4 2023 Company: 1 359 € Industry median: 8 379 €Q4·23Q1 2024 Company: 1 715 € Industry median: 8 662 €Q2 2024 Company: 3 373 € Industry median: 9 055 €Q2·24Q3 2024 Company: 1 481 € Industry median: 9 026 €Q4 2024 Company: 1 970 € Industry median: 8 663 €Q4·24Q1 2025 Company: 1 950 € Industry median: 8 739 €Q2 2025 Company: 1 133 € Industry median: 8 935 €Q2·25Q3 2025 Company: 10 952 € Industry median: 9 025 €Q4 2025 Company: 3 392 € Industry median: 8 820 €Q4·25Q1 2026 Company: 3 490 € Industry median: 9 182 €Q2 2026 Company: 1 590 € Industry median: 9 921 €Q2·26Q3 2026 Company: 1 485 € Industry median: 9 740 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 1 970 € Industry median: 8 663 €Q1 2025 Company: 1 950 € Industry median: 8 739 €Q1·25Q2 2025 Company: 1 133 € Industry median: 8 935 €Q3 2025 Company: 10 952 € Industry median: 9 025 €Q3·25Q4 2025 Company: 3 392 € Industry median: 8 820 €Q1 2026 Company: 3 490 € Industry median: 9 182 €Q1·26Q2 2026 Company: 1 590 € Industry median: 9 921 €Q3 2026 Company: 1 485 € Industry median: 9 740 €Q3·26
  • 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: 1 226 € · +6.1% vs Q2 2026 · industry median 1 122 € · above 56% of the industry
02505007501 0001 250Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: 0 € Industry median: 1 012 €Q2·24Q3 2024 Company: 1 032 € Industry median: 1 020 €Q4 2024 Company: 688 € Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: — Industry median: 1 126 €Q4 2025 Company: 440 € Industry median: 1 123 €Q4·25Q1 2026 Company: 845 € Industry median: 1 088 €Q2 2026 Company: 1 156 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 226 € Industry median: 1 122 €Q3·2602505007501 0001 250Q4 2024 Company: 688 € Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: — Industry median: 1 126 €Q3·25Q4 2025 Company: 440 € Industry median: 1 123 €Q1 2026 Company: 845 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 156 € Industry median: 1 096 €Q3 2026 Company: 1 226 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: —Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: —Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 379 € · +0.1% vs Q2 2026
01 0002 0003 000Q4 2023 Company: 399 €Q4·23Q1 2024 Company: 712 €Q2 2024 Company: 726 €Q2·24Q3 2024 Company: 1 231 €Q4 2024 Company: 1 028 €Q4·24Q1 2025 Company: 986 €Q2 2025 Company: 321 €Q2·25Q3 2025 Company: 2 529 €Q4 2025 Company: 1 773 €Q4·25Q1 2026 Company: 1 499 €Q2 2026 Company: 1 378 €Q2·26Q3 2026 Company: 1 379 €Q3·2601 0002 0003 000Q4 2024 Company: 1 028 €Q1 2025 Company: 986 €Q1·25Q2 2025 Company: 321 €Q3 2025 Company: 2 529 €Q3·25Q4 2025 Company: 1 773 €Q1 2026 Company: 1 499 €Q1·26Q2 2026 Company: 1 378 €Q3 2026 Company: 1 379 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 485 1 379 1 226 1
Q2 2026 1 590 1 378 1 156 1
Q1 2026 3 490 1 499 845 1
Q4 2025 3 392 1 773 440 1
Q3 2025 10 952 2 529 117 —
Q2 2025 1 133 321 88 —
Q1 2025 1 950 986 638 —
Q4 2024 1 970 1 028 688 1
Q3 2024 1 481 1 231 1 032 1
Q2 2024 3 373 726 — 1
Q1 2024 1 715 712 47 —
Q4 2023 1 359 399 168 —
Q3 2023 2 010 371 168 —
Q2 2023 1 373 417 168 —
Q1 2023 2 878 565 112 1
Q4 2022 1 585 1 363 1 165 —
Q3 2022 2 263 1 313 975 1
Q2 2022 776 448 340 1
Q1 2022 605 384 340 1
Labour taxes per employee per month
409 €
Turnover per employee in the quarter
1 485 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 19 177 € · +145.1% vs 2024 · industry median 12 784 € · above 60% of the industry
05 00010 00015 00020 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 10 927 € Industry median: 10 918 €20192020 Company: 15 182 € Industry median: 10 648 €20202021 Company: 14 816 € Industry median: 10 858 €20212022 Company: 6 333 € Industry median: 11 500 €20222023 Company: 7 250 € Industry median: 12 140 €20232024 Company: 7 823 € Industry median: 12 264 €20242025 Company: 19 177 € Industry median: 12 784 €202505 00010 00015 00020 0002018 Company: — Industry median: —2019 Company: 10 927 € Industry median: 10 918 €20192020 Company: 15 182 € Industry median: 10 648 €2021 Company: 14 816 € Industry median: 10 858 €20212022 Company: 6 333 € Industry median: 11 500 €2023 Company: 7 250 € Industry median: 12 140 €20232024 Company: 7 823 € Industry median: 12 264 €2025 Company: 19 177 € 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: 10 196 € · +551.0% vs 2024 · industry median 1 062 € · above 81% of the industry
-10 000-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -2 489 € Industry median: 1 071 €20192020 Company: 3 883 € Industry median: 1 156 €20202021 Company: 5 667 € Industry median: 1 163 €20212022 Company: -5 050 € Industry median: 1 042 €20222023 Company: -456 € Industry median: 1 210 €20232024 Company: -2 261 € Industry median: 986 €20242025 Company: 10 196 € Industry median: 1 062 €2025-10 000-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: -2 489 € Industry median: 1 071 €20192020 Company: 3 883 € Industry median: 1 156 €2021 Company: 5 667 € Industry median: 1 163 €20212022 Company: -5 050 € Industry median: 1 042 €2023 Company: -456 € Industry median: 1 210 €20232024 Company: -2 261 € Industry median: 986 €2025 Company: 10 196 € 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: 53.2 % · +82.1 pp vs the year before · industry median 14.8 % · above 80% of the industry
-100-500501002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -22.8 % Industry median: 15.7 %20192020 Company: 25.6 % Industry median: 17.8 %20202021 Company: 38.2 % Industry median: 17.9 %20212022 Company: -79.7 % Industry median: 16.2 %20222023 Company: -6.3 % Industry median: 16.9 %20232024 Company: -28.9 % Industry median: 15.0 %20242025 Company: 53.2 % Industry median: 14.8 %2025-100-500501002018 Company: — Industry median: —2019 Company: -22.8 % Industry median: 15.7 %20192020 Company: 25.6 % Industry median: 17.8 %2021 Company: 38.2 % Industry median: 17.9 %20212022 Company: -79.7 % Industry median: 16.2 %2023 Company: -6.3 % Industry median: 16.9 %20232024 Company: -28.9 % Industry median: 15.0 %2025 Company: 53.2 % 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: 9 610 € · +742.2% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 442 €20192020 Company: 6 426 €20202021 Company: 9 861 €20212022 Company: 4 800 €20222023 Company: 4 363 €20232024 Company: 1 141 €20242025 Company: 9 610 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 3 442 €20192020 Company: 6 426 €2021 Company: 9 861 €20212022 Company: 4 800 €2023 Company: 4 363 €20232024 Company: 1 141 €2025 Company: 9 610 €2025
Equity, € 2025: 7 258 € · +4 875.0% vs 2024
-2 00002 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 2 212 €20192020 Company: 6 095 €20202021 Company: 9 262 €20212022 Company: 4 212 €20222023 Company: 3 756 €20232024 Company: -152 €20242025 Company: 7 258 €2025-2 00002 0004 0006 0008 00010 0002018 Company: —2019 Company: 2 212 €20192020 Company: 6 095 €2021 Company: 9 262 €20212022 Company: 4 212 €2023 Company: 3 756 €20232024 Company: -152 €2025 Company: 7 258 €2025
Employees 2025: 1 · −50.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 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: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02018 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: 2 Industry median: 120232024 Company: 2 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 19 177 10 196 3 535 9 610 7 258 1
2024 7 823 -2 261 7 314 1 141 -152 2
2023 7 250 -456 2 208 4 363 3 756 2
2022 6 333 -5 050 7 292 4 800 4 212 1
2021 14 816 5 667 3 334 9 861 9 262 1
2020 15 182 3 883 5 764 6 426 6 095 1
2019 10 927 -2 489 8 848 3 442 2 212 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 1
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
53.2 %
Net profit / revenue
Return on equity (ROE)
140.5 %
Net profit / equity
Return on assets (ROA)
106.1 %
Net profit / assets
Equity ratio
75.5 %
Equity / assets
Debt ratio
24.5 %
Liabilities / assets
Current ratio
4.09
Current assets / current liabilities
Revenue per employee
19 177 €
Revenue / average full-time employees
Labour cost per employee per month
295 €
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 29 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 20 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 28 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 14 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 30 Sep 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

  • Ivo Jaama
    Natural person · 2 556 €

Beneficial owners

  • Ivo Jaama
    Direct ownership · since 15 Oct 2018

Founders and other persons

  • Ivo Jaama
    Founder · 40 000 € · 2 Mar 2010
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
  • 52261Organising and forwarding freight consignments

Rulings 10

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 40027490 / 9
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 40027490 / M1
1 Jun 2022
 Ruling to correct data outside an entry 15 Jun 2022 Deficiencies eliminated
6 Jun 2022
 PDF
Ä 40027490 / 8
9 Sep 2021
 Amendment under Commercial Code § 525 (2) In force
9 Sep 2021
 PDF
Ä 40027490 / 7
2 Jul 2020
 Amendment entry In force
2 Jul 2020
 PDF
Ä 40027490 / 6
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 40027490 / 5
1 Dec 2017
 Amendment entry In force
1 Dec 2017
 PDF
Ä 40027490 / 4
29 Jun 2017
 Amendment under Commercial Code § 525 (2) In force
29 Jun 2017
 PDF
Ä 40027490 / 3
8 Sep 2016
 Amendment entry In force
8 Sep 2016
 PDF
Ä 40027490 / 2
25 Jan 2012
 Amendment entry In force
25 Jan 2012
 PDF
Ä 40027490
2 Mar 2010
 First entry In force
2 Mar 2010
 PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data