OÜ Tamm ja Sula is a OÜ based in Tallinn, registry code 11979286, status: active. Main activity: General medical practice activities. Its annual report for 2025 shows revenue of €653 125 and 7 employees.
Turnover
—
State taxes
25 635 €
↑ 6.8%vs Q2 2026
Labour taxes
20 514 €
↓ 1.7%vs Q2 2026
Employees
6
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Human health activities · EMTAK 86
Labour taxes per employee3 419 €
above 69% of companies
industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025653 125 €
above 91% of companies
industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 202523.4 %
above 72% of companies
industry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 3 419 € · −1.7% vs Q2 2026 · industry median 2 177 € · above 69% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 6 · +0.0% vs Q2 2026State taxes, € Q3 2026: 25 635 € · +6.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
25 635
20 514
6
Q2 2026
—
24 013
20 867
6
Q1 2026
—
21 001
23 098
6
Q4 2025
—
71 426
24 438
7
Q3 2025
—
26 902
22 729
7
Q2 2025
—
19 909
21 608
7
Q1 2025
—
38 568
25 646
7
Q4 2024
—
22 411
20 319
7
Q3 2024
—
23 024
20 994
7
Q2 2024
—
16 908
18 083
7
Q1 2024
—
17 505
18 733
7
Q4 2023
—
20 917
17 443
7
Q3 2023
—
48 436
26 817
7
Q2 2023
—
23 772
19 979
7
Q1 2023
—
18 992
20 458
7
Q4 2022
—
22 944
17 412
7
Q3 2022
—
36 753
24 375
7
Q2 2022
—
18 941
17 495
7
Q1 2022
—
15 792
17 130
8
Labour taxes per employee per month
1 140 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 653 125 € · −3.2% vs 2024 · industry median 20 811 € · above 91% of the industry
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: 152 597 € · −41.5% vs 2024 · industry median 1 071 € · above 98% of the industry
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: 23.4 % · −15.3 pp vs the year before · industry median 8.3 % · above 72% of the industry
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: 335 275 € · −10.5% vs 2024Equity, € thousand 2025: 205 409 € · −34.5% vs 2024Employees2025: 7 · +0.0% vs 2024 · industry median 2 · above 80% of the industry
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
653 125
152 597
207 285
335 275
205 409
7
2024
674 376
260 940
180 620
374 779
313 752
7
2023
568 749
162 878
174 568
215 353
184 155
7
2022
510 390
172 461
172 041
240 741
197 820
7
2021
456 446
142 786
149 629
182 493
158 145
6
2020
428 313
130 143
130 913
183 633
155 502
6
2019
379 974
119 425
114 402
164 312
144 784
5
2018
—
—
—
—
—
5
2017
—
—
—
—
—
5
2016
—
—
—
—
—
4
2015
—
—
—
—
—
4
2014
—
—
—
—
—
4
2013
—
—
—
—
—
4
2012
—
—
—
—
—
4
2011
—
—
—
—
—
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
23.4 %
Net profit / revenue
Return on equity (ROE)
74.3 %
Net profit / equity
Return on assets (ROA)
45.5 %
Net profit / assets
Equity ratio
61.3 %
Equity / assets
Debt ratio
38.7 %
Liabilities / assets
Current ratio
2.58
Current assets / current liabilities
Revenue per employee
93 304 €
Revenue / average full-time employees
Labour cost per employee per month
2 468 €
Labour costs / employees / 12 months (incl. employer taxes)
