HR Raamat Osaühing is a OÜ based in Iisaku alevik, registry code 12043761, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €7 538 with 1 employees.
Turnover
7 538 €
↓ 0.2%vs Q2 2026
State taxes
3 194 €
↑ 2.7%vs Q2 2026
Labour taxes
1 618 €
↑ 6.6%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 20267 538 €
above 43% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 618 €
above 68% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202529 904 €
above 71% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202525.3 %
above 62% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 7 538 € · −0.2% vs Q2 2026 · industry median 9 740 € · above 43% 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: 1 618 € · +6.6% vs Q2 2026 · industry median 1 122 € · above 68% 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: 3 194 € · +2.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
7 538
3 194
1 618
1
Q2 2026
7 553
3 110
1 518
1
Q1 2026
7 584
4 822
1 600
1
Q4 2025
7 509
3 184
1 634
1
Q3 2025
7 457
3 131
1 634
1
Q2 2025
7 465
3 059
1 634
1
Q1 2025
7 471
4 089
1 920
1
Q4 2024
7 476
2 844
1 457
1
Q3 2024
7 472
4 017
1 847
1
Q2 2024
8 122
2 768
1 443
1
Q1 2024
11 487
4 318
2 123
1
Q4 2023
12 573
6 722
2 218
1
Q3 2023
12 476
5 817
2 601
1
Q2 2023
12 529
4 547
2 135
1
Q1 2023
11 747
4 326
2 251
1
Q4 2022
10 914
5 284
2 719
2
Q3 2022
10 754
4 999
2 462
2
Q2 2022
11 037
4 159
2 164
2
Q1 2022
10 538
4 536
2 160
2
Labour taxes per employee per month
539 €
Turnover per employee in the quarter
7 538 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 29 904 € · −8.9% vs 2024 · industry median 12 784 € · above 71% 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: 7 554 € · −18.6% vs 2024 · industry median 1 062 € · above 76% 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: 25.3 % · −3.0 pp vs the year before · industry median 14.8 % · above 62% 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: 40 941 € · +20.4% vs 2024Equity, € 2025: 37 301 € · +25.4% 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
29 904
7 554
12 315
40 941
37 301
1
2024
32 842
9 278
11 556
34 008
29 747
1
2023
49 863
19 500
17 691
35 339
30 550
1
2022
43 560
13 070
20 001
33 962
28 726
2
2021
42 567
9 434
21 234
30 159
23 657
2
2020
43 072
11 135
18 549
29 755
23 722
2
2019
40 286
7 999
18 624
28 910
24 087
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
3
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
25.3 %
Net profit / revenue
Return on equity (ROE)
20.3 %
Net profit / equity
Return on assets (ROA)
18.5 %
Net profit / assets
Equity ratio
91.1 %
Equity / assets
Debt ratio
8.9 %
Liabilities / assets
Current ratio
11.16
Current assets / current liabilities
Revenue per employee
29 904 €
Revenue / average full-time employees
Labour cost per employee per month
1 026 €
Labour costs / employees / 12 months (incl. employer taxes)
