CM Leading OÜ

Active Registry code 12623746 OÜ Tallinn Registered 5 Mar 2014
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CM Leading OÜ is a OÜ based in Tallinn, registry code 12623746, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €12 745 and 0 employees.

Turnover
—
State taxes
1 096 €
↑ 358.6% vs Q2 2026
Labour taxes
1 208 €
↑ 345.8% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

  • Labour taxes per employee 1 208 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 12 745 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 80.3 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q3 2025 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 208 € · +345.8% vs Q2 2026 · industry median 1 122 € · above 55% of the industry
02505007501 0001 250Q3 2025 Company: — Industry median: 1 126 €Q3·25Q2 2026 Company: 271 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 208 € Industry median: 1 122 €Q3·2602505007501 0001 250Q3 2025 Company: — Industry median: 1 126 €Q3·25Q2 2026 Company: 271 € Industry median: 1 096 €Q3 2026 Company: 1 208 € Industry median: 1 122 €Q3·26
  • Company
  • Industry median

Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q3 2025 Company: —Q3·25Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q3 2025 Company: —Q3·25Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 096 € · +358.6% vs Q2 2026
02505007501 0001 250Q3 2025 Company: 340 €Q3·25Q2 2026 Company: 239 €Q2·26Q3 2026 Company: 1 096 €Q3·2602505007501 0001 250Q3 2025 Company: 340 €Q3·25Q2 2026 Company: 239 €Q3 2026 Company: 1 096 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 096 1 208 1
Q2 2026 — 239 271 1
Q3 2025 — 340 340 —
Labour taxes per employee per month
403 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 12 745 € · +57.9% vs 2024 · industry median 12 784 € · above 50% of the industry
05 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 880 € Industry median: 10 920 €20192020 Company: 363 € Industry median: 10 651 €20202021 Company: 490 € Industry median: 10 862 €20212022 Company: 2 000 € Industry median: 11 500 €20222023 Company: 10 742 € Industry median: 12 140 €20232024 Company: 8 072 € Industry median: 12 266 €20242025 Company: 12 745 € Industry median: 12 784 €202505 00010 00015 0002018 Company: — Industry median: —2019 Company: 880 € Industry median: 10 920 €20192020 Company: 363 € Industry median: 10 651 €2021 Company: 490 € Industry median: 10 862 €20212022 Company: 2 000 € Industry median: 11 500 €2023 Company: 10 742 € Industry median: 12 140 €20232024 Company: 8 072 € Industry median: 12 266 €2025 Company: 12 745 € Industry median: 12 784 €2025
  • 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: 10 229 € · +138.8% vs 2024 · industry median 1 062 € · above 81% of the industry
-5 00005 00010 00015 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -202 € Industry median: 1 072 €20192020 Company: -840 € Industry median: 1 156 €20202021 Company: -2 850 € Industry median: 1 164 €20212022 Company: 5 403 € Industry median: 1 042 €20222023 Company: 5 047 € Industry median: 1 210 €20232024 Company: 4 284 € Industry median: 987 €20242025 Company: 10 229 € Industry median: 1 062 €2025-5 00005 00010 00015 0002018 Company: — Industry median: —2019 Company: -202 € Industry median: 1 072 €20192020 Company: -840 € Industry median: 1 156 €2021 Company: -2 850 € Industry median: 1 164 €20212022 Company: 5 403 € Industry median: 1 042 €2023 Company: 5 047 € Industry median: 1 210 €20232024 Company: 4 284 € Industry median: 987 €2025 Company: 10 229 € Industry median: 1 062 €2025
  • 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: 80.3 % · +27.2 pp vs the year before · industry median 14.8 % · above 91% of the industry
01002003002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: — Industry median: 15.7 %20192020 Company: — Industry median: 17.8 %20202021 Company: — Industry median: 17.9 %20212022 Company: 270.2 % Industry median: 16.2 %20222023 Company: 47.0 % Industry median: 16.9 %20232024 Company: 53.1 % Industry median: 15.0 %20242025 Company: 80.3 % Industry median: 14.8 %202501002003002018 Company: — Industry median: —2019 Company: — Industry median: 15.7 %20192020 Company: — Industry median: 17.8 %2021 Company: — Industry median: 17.9 %20212022 Company: 270.2 % Industry median: 16.2 %2023 Company: 47.0 % Industry median: 16.9 %20232024 Company: 53.1 % Industry median: 15.0 %2025 Company: 80.3 % Industry median: 14.8 %2025
  • 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: 44 879 € · +23.4% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 23 651 €20192020 Company: 42 744 €20202021 Company: 39 876 €20212022 Company: 25 305 €20222023 Company: 31 633 €20232024 Company: 36 361 €20242025 Company: 44 879 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 23 651 €20192020 Company: 42 744 €2021 Company: 39 876 €20212022 Company: 25 305 €2023 Company: 31 633 €20232024 Company: 36 361 €2025 Company: 44 879 €2025
Equity, € 2025: 44 792 € · +29.6% vs 2024
010 00020 00030 00040 00050 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 23 595 €20192020 Company: 22 680 €20202021 Company: 19 830 €20212022 Company: 25 233 €20222023 Company: 30 280 €20232024 Company: 34 563 €20242025 Company: 44 792 €2025010 00020 00030 00040 00050 0002018 Company: —2019 Company: 23 595 €20192020 Company: 22 680 €2021 Company: 19 830 €20212022 Company: 25 233 €2023 Company: 30 280 €20232024 Company: 34 563 €2025 Company: 44 792 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • 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 12 745 10 229 0 44 879 44 792 0
2024 8 072 4 284 0 36 361 34 563 0
2023 10 742 5 047 0 31 633 30 280 0
2022 2 000 5 403 0 25 305 25 233 0
2021 490 -2 850 0 39 876 19 830 0
2020 363 -840 0 42 744 22 680 0
2019 880 -202 0 23 651 23 595 0
2018 — — — — — 0
2017 — — — — — 0
2016 — — — — — 0
2015 — — — — — 0
2014 — — — — — 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

Net profit margin
80.3 %
Net profit / revenue
Return on equity (ROE)
22.8 %
Net profit / equity
Return on assets (ROA)
22.8 %
Net profit / assets
Equity ratio
99.8 %
Equity / assets
Debt ratio
0.2 %
Liabilities / assets
Current ratio
449.66
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 21 Jan 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Sep 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 21 Sep 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 18 Dec 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 5 Jul 2023 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 11 Dec 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 1 Dec 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main

Rulings 12

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10193565 / 7
12 May 2025
 Amendment under Code of Civil Procedure § 595¹ (1) In force
12 May 2025
 PDF
Ä 10193565 / M5
2 Sep 2024
 Warning of deletion from the register: annual report not filed 6 Dec 2024 Deficiencies eliminated
22 Sep 2024
 PDF
Ä 10193565 / M4
10 Jul 2024
 Warning of deletion from the register: annual report not filed 13 Oct 2024 Deficiencies eliminated
24 Aug 2024
 PDF
Ä 10193565 / M3
31 Oct 2023
 Warning of deletion from the register: annual report not filed 3 Feb 2024 Deficiencies eliminated
19 Dec 2023
 PDF
Ä 10193565 / 6
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 10193565 / 5
26 Aug 2022
 Amendment entry In force
26 Aug 2022
 PDF
Ä 10193565 / 4
17 Jul 2018
 Amendment under Commercial Code § 525 (2) In force
17 Jul 2018
 PDF
Ä 10193565 / 3
18 Jan 2018
 Amendment entry In force
18 Jan 2018
 PDF
Ä 10193565 / 2
1 Dec 2016
 Amendment entry In force
1 Dec 2016
 PDF
Ä 10193565 / M2
1 Jun 2016
 Procedural ruling In force
1 Jun 2016
 PDF
Ä 10193565 / M1
18 Feb 2016
 Warning of deletion from the register: annual report not filed 21 Aug 2016 Deficiencies eliminated
23 May 2016
 PDF
Ä 10193565
5 Mar 2014
 First entry In force
5 Mar 2014
 PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data