Merike Valgmäe Õigusbüroo OÜ is a OÜ based in Jõgeva linn, registry code 12408261, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €11 040 with 1 employees.
Turnover
11 040 €
↑ 7.4%vs Q2 2026
State taxes
4 568 €
↑ 36.0%vs Q2 2026
Labour taxes
2 292 €
↑ 101.2%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 202611 040 €
above 54% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 292 €
above 80% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202534 577 €
above 75% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025-4.7 %
above 17% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 11 040 € · +7.4% vs Q2 2026 · industry median 9 740 € · above 54% 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: 2 292 € · +101.2% vs Q2 2026 · industry median 1 122 € · 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 4 568 € · +36.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
11 040
4 568
2 292
1
Q2 2026
10 279
3 358
1 139
1
Q1 2026
8 391
3 324
1 669
1
Q4 2025
9 438
3 960
2 016
1
Q3 2025
7 491
3 771
2 217
1
Q2 2025
9 112
3 822
2 016
1
Q1 2025
9 134
3 678
2 071
1
Q4 2024
9 866
4 729
2 268
1
Q3 2024
9 483
4 568
2 797
1
Q2 2024
10 345
4 528
2 632
1
Q1 2024
10 035
3 965
2 192
1
Q4 2023
11 040
5 065
3 181
1
Q3 2023
11 900
4 850
2 799
1
Q2 2023
11 130
4 147
2 229
1
Q1 2023
14 360
3 005
1 700
1
Q4 2022
9 125
2 860
1 330
1
Q3 2022
8 191
3 294
1 975
1
Q2 2022
7 944
3 579
2 181
1
Q1 2022
8 979
3 887
2 589
1
Labour taxes per employee per month
764 €
Turnover per employee in the quarter
11 040 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 34 577 € · −14.9% vs 2024 · industry median 12 784 € · above 75% 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: -1 621 € · −245.3% vs 2024 · industry median 1 062 € · above 12% 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: -4.7 % · −7.4 pp vs the year before · industry median 14.8 % · above 17% 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: 6 832 € · −20.3% vs 2024Equity, € 2025: 3 518 € · −31.5% 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
34 577
-1 621
14 832
6 832
3 518
1
2024
40 622
1 116
18 446
8 569
5 139
1
2023
42 797
1 800
20 246
10 030
6 523
1
2022
34 115
-7 040
15 059
7 428
4 723
1
2021
34 165
2 454
16 616
16 650
12 763
1
2020
28 761
3 285
13 229
13 072
10 309
1
2019
27 113
2 829
9 291
9 445
7 024
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
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
-4.7 %
Net profit / revenue
Return on equity (ROE)
-46.1 %
Net profit / equity
Return on assets (ROA)
-23.7 %
Net profit / assets
Equity ratio
51.5 %
Equity / assets
Debt ratio
48.5 %
Liabilities / assets
Current ratio
1.76
Current assets / current liabilities
Revenue per employee
34 577 €
Revenue / average full-time employees
Labour cost per employee per month
1 236 €
Labour costs / employees / 12 months (incl. employer taxes)
