S.V. Master Õigusbüroo OÜ is a OÜ based in Kiviõli linn, registry code 12214456, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €38 750 and 2 employees.
Turnover
—
State taxes
1 095 €
↑ 0.9%vs Q2 2026
Labour taxes
1 164 €
↑ 1.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Labour taxes per employee582 €
above 27% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202538 750 €
above 79% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-82.8 %
above 2% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 582 € · +1.0% vs Q2 2026 · industry median 1 122 € · above 27% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 095 € · +0.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 095
1 164
2
Q2 2026
—
1 085
1 152
2
Q1 2026
—
1 073
1 140
2
Q4 2025
—
1 093
1 160
2
Q3 2025
—
1 093
1 160
2
Q2 2025
—
1 093
1 160
2
Q1 2025
—
3 906
4 098
2
Q4 2024
—
3 606
3 788
4
Q3 2024
—
3 495
3 673
4
Q2 2024
—
2 372
2 498
4
Q1 2024
—
2 425
2 553
3
Q4 2023
—
2 300
2 426
3
Q3 2023
—
2 479
2 609
3
Q2 2023
—
2 768
2 912
3
Q1 2023
—
1 855
1 956
3
Q4 2022
—
1 767
1 861
3
Q3 2022
—
1 423
1 501
3
Q2 2022
—
734
781
2
Q1 2022
—
697
742
2
Labour taxes per employee per month
194 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 38 750 € · −3.0% vs 2024 · industry median 12 784 € · above 79% 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: -32 104 € · −27.5% vs 2024 · industry median 1 062 € · above 2% 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: -82.8 % · −19.8 pp vs the year before · industry median 14.8 % · above 2% 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: 3 588 € · −90.2% vs 2024Equity, € 2025: 3 201 € · −90.9% vs 2024Employees2025: 2 · −33.3% vs 2024 · industry median 1 · above 80% 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
38 750
-32 104
21 529
3 588
3 201
2
2024
39 934
-25 187
35 452
36 645
35 305
3
2023
39 823
2 245
28 513
61 320
60 492
3
2022
39 950
32 809
15 751
58 867
58 247
2
2021
36 788
5 233
9 377
25 661
25 439
1
2020
30 277
-10 027
17 442
20 437
20 206
1
2019
39 858
18 661
18 738
31 962
30 233
1
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
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
-82.8 %
Net profit / revenue
Return on equity (ROE)
-1 002.9 %
Net profit / equity
Return on assets (ROA)
-894.8 %
Net profit / assets
Equity ratio
89.2 %
Equity / assets
Debt ratio
10.8 %
Liabilities / assets
Current ratio
9.27
Current assets / current liabilities
Revenue per employee
19 375 €
Revenue / average full-time employees
Labour cost per employee per month
897 €
Labour costs / employees / 12 months (incl. employer taxes)
