Advokaadibüroo A. Ratnikov & Partners OÜ is a OÜ based in Tallinn, registry code 12290629, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €61 710 with 6 employees.
Turnover
61 710 €
↓ 4.3%vs Q2 2026
State taxes
24 386 €
↑ 18.5%vs Q2 2026
Labour taxes
11 173 €
↑ 45.7%vs Q2 2026
Employees
6
±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 202661 710 €
above 90% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 862 €
above 73% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025287 354 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20250.7 %
above 25% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 61 710 € · −4.3% vs Q2 2026 · industry median 9 740 € · above 90% 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: 1 862 € · +45.7% vs Q2 2026 · industry median 1 122 € · above 73% 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: 6 · +0.0% vs Q2 2026State taxes, € Q3 2026: 24 386 € · +18.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
61 710
24 386
11 173
6
Q2 2026
64 507
20 583
7 666
6
Q1 2026
67 393
18 586
7 290
3
Q4 2025
72 122
20 718
7 571
4
Q3 2025
80 225
16 427
5 880
4
Q2 2025
57 925
12 853
5 880
4
Q1 2025
75 742
18 870
5 758
4
Q4 2024
47 755
15 170
6 710
4
Q3 2024
81 970
19 605
6 715
4
Q2 2024
60 876
17 322
6 832
4
Q1 2024
111 265
23 949
6 489
4
Q4 2023
337 135
22 867
6 676
4
Q3 2023
93 459
19 614
4 112
4
Q2 2023
50 808
11 077
3 468
3
Q1 2023
50 703
14 126
5 738
3
Q4 2022
74 807
17 788
6 779
4
Q3 2022
60 257
15 940
6 253
4
Q2 2022
48 205
13 699
5 875
4
Q1 2022
70 935
16 585
6 003
4
Labour taxes per employee per month
621 €
Turnover per employee in the quarter
10 285 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 287 354 € · +16.6% vs 2024 · industry median 12 784 € · above 98% 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, € thousand 2025: 2 039 € · +105.0% vs 2024 · industry median 1 062 € · above 58% 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: 0.7 % · +17.2 pp vs the year before · industry median 14.8 % · above 25% 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, € thousand 2025: 558 115 € · −1.8% vs 2024Equity, € thousand 2025: 170 800 € · +1.2% vs 2024Employees2025: 4 · +0.0% vs 2024 · industry median 1 · above 93% 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
287 354
2 039
70 908
558 115
170 800
4
2024
246 382
-40 544
66 856
568 130
168 761
4
2023
335 778
124 313
51 782
421 582
209 305
3
2022
268 403
20 703
84 111
125 008
104 992
4
2021
217 436
4 282
54 253
122 402
84 290
4
2020
215 324
-3 302
54 243
105 312
80 008
4
2019
287 118
24 008
52 679
110 249
83 310
4
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
3
2015
—
—
—
—
—
3
2014
—
—
—
—
—
2
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
0.7 %
Net profit / revenue
Return on equity (ROE)
1.2 %
Net profit / equity
Return on assets (ROA)
0.4 %
Net profit / assets
Equity ratio
30.6 %
Equity / assets
Debt ratio
69.4 %
Liabilities / assets
Current ratio
4.77
Current assets / current liabilities
Revenue per employee
71 839 €
Revenue / average full-time employees
Labour cost per employee per month
1 477 €
Labour costs / employees / 12 months (incl. employer taxes)
