Hammer & Nail OÜ
Hammer & Nail OÜ is a OÜ based in Tallinn, registry code 12358190, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €22 950 with employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 22 950 €above 75% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2025 85 825 €above 90% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 20.5 %above 57% of companiesindustry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 22 950 | 6 828 | 4 853 | — |
| Q2 2026 | 22 950 | 7 172 | 5 558 | — |
| Q1 2026 | 26 550 | 10 968 | 6 879 | — |
| Q4 2025 | 24 225 | 5 923 | 4 231 | — |
| Q3 2025 | 19 675 | 6 938 | 6 346 | — |
| Q2 2025 | 12 275 | 5 782 | 4 231 | — |
| Q1 2025 | 18 975 | 4 678 | 4 146 | — |
| Q4 2024 | 21 465 | 4 718 | 4 005 | — |
| Q3 2024 | 20 550 | 5 103 | 4 778 | — |
| Q2 2024 | 18 435 | 4 906 | 4 255 | — |
| Q1 2024 | 15 060 | 5 336 | 4 848 | — |
| Q4 2023 | 17 385 | 6 498 | 6 124 | — |
| Q3 2023 | 16 425 | 4 987 | 4 743 | — |
| Q2 2023 | 16 110 | 4 790 | 4 220 | — |
| Q1 2023 | 15 350 | 4 673 | 4 185 | — |
| Q4 2022 | 13 588 | 4 208 | 4 045 | — |
| Q3 2022 | 15 812 | 4 906 | 4 255 | — |
| Q2 2022 | 14 631 | 3 545 | 3 383 | — |
| Q1 2022 | 17 375 | 4 441 | 4 115 | — |
Financials by year
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 85 825 | 17 562 | 50 039 | 28 851 | 23 812 | 1 |
| 2024 | 87 035 | 30 068 | 43 310 | 34 845 | 33 850 | 1 |
| 2023 | 66 170 | 5 519 | 44 888 | 22 800 | 15 782 | 1 |
| 2022 | 62 463 | 7 202 | 39 900 | 25 108 | 19 063 | 1 |
| 2021 | 63 859 | 9 116 | 41 563 | 23 919 | 18 865 | 1 |
| 2020 | 59 783 | 10 521 | 34 088 | 21 162 | 16 749 | 1 |
| 2019 | 80 226 | 24 700 | 33 250 | 34 128 | 29 228 | 1 |
| 2018 | — | — | — | — | — | 1 |
| 2017 | — | — | — | — | — | 1 |
| 2016 | — | — | — | — | — | 0 |
| 2015 | — | — | — | — | — | 0 |
| 2014 | — | — | — | — | — | 0 |
| 2013 | — | — | — | — | — | 0 |
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
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 10 Apr 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 28 Apr 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 26 Feb 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 27 Mar 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 24 Sep 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 29 Mar 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 6 May 2020 | Company’s own | e-Äriregister |
Board
- Mika Olavi JaskariBoard member · since 22 Sep 2022
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Mika Olavi JaskariNatural person · 2 508 €
Beneficial owners
- Mika Olavi JaskariMember of a senior management body (management or supervisory board) · since 21 Oct 2024
Founders and other persons
No other persons.
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10174753 / 12 28 Apr 2025 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 28 Apr 2025 |
||
| Ä 10174753 / 11 21 Oct 2024 |
Amendment under Code of Civil Procedure § 595¹ (1) | In force 21 Oct 2024 |
||
| Ä 10174753 / 10 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10174753 / 9 22 Sep 2022 |
Amendment entry | In force 22 Sep 2022 |
||
| Ä 10174753 / 8 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10174753 / 7 2 Dec 2017 |
Amendment entry | In force 2 Dec 2017 |
||
| Ä 10174753 / 6 15 Sep 2016 |
Amendment entry | In force 15 Sep 2016 |
||
| Ä 10174753 / M2 8 Feb 2016 |
Warning of deletion from the register: annual report not filed | 11 Aug 2016 | Deficiencies eliminated 16 Mar 2016 |
|
| Ä 10174753 / 5 25 Mar 2013 |
Amendment entry | In force 25 Mar 2013 |
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| Ä 10174753 / 4 22 Jan 2013 |
Amendment entry | In force 22 Jan 2013 |
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| Ä 10174753 / M1 17 Jan 2013 |
Ruling to eliminate deficiencies | 17 Feb 2013 | In force 17 Jan 2013 |
|
| Ä 10174753 / 3 13 Nov 2012 |
Entry made by the register on its own initiative | In force 13 Nov 2012 |
||
| Ä 10174753 / 2 13 Nov 2012 |
Transformation entry | In force 13 Nov 2012 |
||
| Ä 10174753 8 Oct 2012 |
First entry | In force 8 Oct 2012 |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data