Ühinenud Õigusbürood OÜ is a OÜ based in Tallinn, registry code 12650631, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €28 662 with 5 employees.
Turnover
28 662 €
↓ 8.0%vs Q2 2026
State taxes
11 327 €
↑ 15.7%vs Q2 2026
Labour taxes
9 893 €
↑ 5.4%vs Q2 2026
Employees
5
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Activities of head offices and management consultancy · EMTAK 70
Turnover · Q3 202628 662 €
above 70% of companies
industry median 13 705 € · companies in the industry: 4 338
Labour taxes per employee1 979 €
above 58% of companies
industry median 1 649 € · companies in the industry: 1 689
Revenue · 2026104 899 €
above 95% of companies
industry median 3 410 € · companies in the industry: 100
Net profit margin · 2026-6.9 %
above 25% of companies
industry median 11.8 % · companies in the industry: 62
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 28 662 € · −8.0% vs Q2 2026 · industry median 13 705 € · above 70% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 979 € · +5.4% vs Q2 2026 · industry median 1 649 € · above 58% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 5 · +0.0% vs Q2 2026State taxes, € Q3 2026: 11 327 € · +15.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
28 662
11 327
9 893
5
Q2 2026
31 163
9 789
9 388
5
Q1 2026
27 459
9 994
9 523
5
Q4 2025
31 363
10 908
9 925
5
Q3 2025
24 286
10 073
8 751
5
Q2 2025
21 709
7 377
6 359
5
Q1 2025
20 671
6 239
6 162
4
Q4 2024
22 321
7 076
5 904
4
Q3 2024
21 397
6 563
5 677
4
Q2 2024
25 436
9 348
5 904
4
Q1 2024
24 467
9 672
7 582
4
Q4 2023
27 482
10 473
6 633
3
Q3 2023
18 978
9 217
7 150
4
Q2 2023
29 478
9 886
7 150
4
Q1 2023
24 936
9 308
7 250
4
Q4 2022
32 156
10 879
7 380
4
Q3 2022
22 880
9 257
7 380
4
Q2 2022
33 961
11 391
7 380
4
Q1 2022
25 068
8 874
7 175
4
Labour taxes per employee per month
660 €
Turnover per employee in the quarter
5 732 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2026
Revenue, € thousand 2026: 104 899 € · +12.9% vs 2025 · industry median 3 410 € · above 95% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2026: -7 200 € · −284.7% vs 2025 · industry median 0 € · above 15% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2026: -6.9 % · −11.1 pp vs the year before · industry median 11.8 % · above 25% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2026: 34 416 € · −7.1% vs 2025Equity, € 2026: 20 562 € · −25.9% vs 2025Employees2026: 5 · +25.0% vs 2025 · industry median 1 · above 98% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (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
2026
104 899
-7 200
100 520
34 416
20 562
5
2025
92 948
3 898
71 050
37 034
27 762
4
2024
94 345
-5 582
74 703
34 336
23 864
4
2023
115 650
-6 915
76 936
39 706
29 446
4
2022
96 842
-21 098
75 449
39 667
36 361
4
2021
107 782
-9 047
64 964
60 361
57 458
4
2020
149 177
25 202
46 639
89 444
56 770
4
2019
—
—
—
—
—
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
1
2016
—
—
—
—
—
0
2015
—
—
—
—
—
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 2026
Net profit margin
-6.9 %
Net profit / revenue
Return on equity (ROE)
-35.0 %
Net profit / equity
Return on assets (ROA)
-20.9 %
Net profit / assets
Equity ratio
59.7 %
Equity / assets
Debt ratio
40.3 %
Liabilities / assets
Current ratio
2.20
Current assets / current liabilities
Revenue per employee
20 980 €
Revenue / average full-time employees
Labour cost per employee per month
1 675 €
Labour costs / employees / 12 months (incl. employer taxes)
