First and Most OÜ
First and Most OÜ is a OÜ based in Tallinn, registry code 12375107, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €3 617 with employees.
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 3 617 €above 27% of companiesindustry median 9 740 € · companies in the industry: 3 327
- Revenue · 2025 14 171 €above 52% of companiesindustry median 12 784 € · companies in the industry: 8 416
- Net profit margin · 2025 33.6 %above 68% 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 | 3 617 | 684 | — | — |
| Q2 2026 | 4 409 | 489 | — | — |
| Q1 2026 | 4 353 | 497 | — | — |
| Q4 2025 | 3 466 | 486 | — | — |
| Q3 2025 | 2 721 | 277 | — | — |
| Q2 2025 | 4 744 | 468 | — | — |
| Q1 2025 | 3 181 | 500 | — | — |
| Q4 2024 | 2 627 | 258 | — | — |
| Q3 2024 | 2 606 | 229 | — | — |
| Q2 2024 | 4 132 | 474 | — | — |
| Q1 2024 | 4 078 | 427 | — | — |
| Q4 2023 | 4 063 | 218 | — | — |
| Q3 2023 | 4 886 | 312 | — | — |
| Q2 2023 | 5 818 | 392 | — | — |
| Q1 2023 | 4 018 | 349 | — | — |
| Q4 2022 | 3 916 | 116 | — | — |
| Q3 2022 | 3 578 | 102 | — | — |
| Q2 2022 | 5 527 | — | — | — |
| Q1 2022 | 2 926 | 128 | — | — |
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 | 14 171 | 4 763 | 0 | 12 164 | 11 836 | 0 |
| 2024 | 13 217 | 4 050 | 0 | 7 911 | 7 673 | 0 |
| 2023 | 19 894 | -16 537 | 0 | 4 203 | 3 623 | 0 |
| 2022 | 27 004 | 2 072 | 0 | 21 248 | 20 160 | 0 |
| 2021 | 22 756 | -2 009 | 0 | 19 069 | 18 088 | 0 |
| 2020 | 37 141 | 4 706 | 0 | 21 816 | 20 097 | 0 |
| 2019 | 34 172 | 569 | — | 16 160 | 15 391 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 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 | 20 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 3 Feb 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 21 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 12 Aug 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 3 Aug 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 21 Apr 2022 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 5 Aug 2020 | Company’s own | e-Äriregister |
Board
- Armin PressBoard member · since 4 Oct 2023
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Armin PressNatural person · 2 508 €
Beneficial owners
- Armin PressDirect ownership · since 28 Sep 2023
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 69202Bookkeeping, tax consulting Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10176018 / 12 13 Oct 2023 |
Amendment entry | In force 13 Oct 2023 |
||
| Ä 10176018 / M3 4 Oct 2023 |
Procedural ruling | 14 Oct 2023 | Deficiencies eliminated 13 Oct 2023 |
|
| Ä 10176018 / 11 4 Oct 2023 |
Amendment entry | In force 4 Oct 2023 |
||
| Ä 10176018 / 10 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10176018 / 9 5 Aug 2020 |
Amendment entry | In force 5 Aug 2020 |
||
| Ä 10176018 / 8 24 Jan 2019 |
Amendment under Commercial Code § 525 (2) | In force 24 Jan 2019 |
||
| Ä 10176018 / M2 8 Mar 2018 |
Refund of the state fee | In force 8 Mar 2018 |
||
| Ä 10176018 / 7 15 Feb 2018 |
Amendment entry | In force 15 Feb 2018 |
||
| Ä 10176018 / 6 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10176018 / M1 25 Apr 2017 |
Procedural ruling | 25 May 2017 | In force 25 Apr 2017 |
|
| Ä 10176018 / 5 14 Sep 2016 |
Amendment entry | In force 14 Sep 2016 |
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| Ä 10176018 / 4 20 Feb 2014 |
Amendment entry | In force 20 Feb 2014 |
||
| Ä 10176018 / 3 19 Jun 2013 |
Amendment entry | In force 19 Jun 2013 |
||
| Ä 10176018 / 2 15 May 2013 |
Transformation entry | In force 15 May 2013 |
||
| Ä 10176018 7 Nov 2012 |
First entry | In force 7 Nov 2012 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data