L Puskar OÜ is a OÜ based in Tallinn, registry code 12551952, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €18 022 with 1 employees.
Turnover
18 022 €
↑ 44.8%vs Q2 2026
State taxes
2 580 €
↑ 25.6%vs Q2 2026
Labour taxes
1 165 €
↑ 44.7%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 202618 022 €
above 69% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 165 €
above 53% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202556 210 €
above 86% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202528.3 %
above 64% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 18 022 € · +44.8% vs Q2 2026 · industry median 9 740 € · above 69% 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: 1 165 € · +44.7% vs Q2 2026 · industry median 1 122 € · above 53% 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: 2 580 € · +25.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
18 022
2 580
1 165
1
Q2 2026
12 442
2 054
805
1
Q1 2026
14 008
2 159
1 093
1
Q4 2025
11 660
2 712
1 544
1
Q3 2025
14 520
3 398
1 345
1
Q2 2025
14 670
2 845
1 200
1
Q1 2025
13 653
1 964
1 336
1
Q4 2024
10 193
2 789
1 487
1
Q3 2024
15 597
4 369
1 588
1
Q2 2024
9 353
1 130
519
1
Q1 2024
9 126
2 138
1 375
1
Q4 2023
10 769
2 539
1 268
1
Q3 2023
13 848
2 814
1 479
1
Q2 2023
12 991
3 106
1 392
1
Q1 2023
15 353
2 587
1 244
2
Q4 2022
19 495
3 780
1 124
2
Q3 2022
11 338
2 444
825
2
Q2 2022
9 477
1 744
1 124
2
Q1 2022
12 710
2 311
1 110
2
Labour taxes per employee per month
388 €
Turnover per employee in the quarter
18 022 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 56 210 € · +28.5% vs 2024 · industry median 12 784 € · above 86% 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: 15 895 € · −54.7% vs 2024 · industry median 1 062 € · above 86% 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: 28.3 % · −51.9 pp vs the year before · industry median 14.8 % · above 64% 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: 165 481 € · +19.3% vs 2024Equity, € 2025: 87 758 € · +22.1% 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
56 210
15 895
11 465
165 481
87 758
1
2024
43 742
35 060
11 216
138 714
71 864
1
2023
51 708
2 918
11 867
95 284
36 804
1
2022
48 815
50 311
9 733
100 970
53 888
1
2021
56 633
31 074
10 410
73 009
33 577
1
2020
41 322
37 455
10 410
72 612
40 002
1
2019
30 249
22 733
10 410
61 352
25 246
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
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
28.3 %
Net profit / revenue
Return on equity (ROE)
18.1 %
Net profit / equity
Return on assets (ROA)
9.6 %
Net profit / assets
Equity ratio
53.0 %
Equity / assets
Debt ratio
47.0 %
Liabilities / assets
Current ratio
0.69
Current assets / current liabilities
Revenue per employee
56 210 €
Revenue / average full-time employees
Labour cost per employee per month
955 €
Labour costs / employees / 12 months (incl. employer taxes)
