Themis Õigusbüroo OÜ is a OÜ based in Tabasalu alevik, registry code 12803543, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €42 378 with 2 employees.
Turnover
42 378 €
↓ 33.0%vs Q2 2026
State taxes
19 683 €
↓ 8.3%vs Q2 2026
Labour taxes
4 114 €
↓ 26.1%vs Q2 2026
Employees
2
±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 202642 378 €
above 86% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee2 057 €
above 77% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025237 249 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202544.0 %
above 75% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 42 378 € · −33.0% vs Q2 2026 · industry median 9 740 € · 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.
Labour taxes per employee, € Q3 2026: 2 057 € · −26.1% vs Q2 2026 · industry median 1 122 € · above 77% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 19 683 € · −8.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
42 378
19 683
4 114
2
Q2 2026
63 240
21 468
5 569
2
Q1 2026
51 022
20 591
11 945
2
Q4 2025
68 837
19 862
5 607
2
Q3 2025
36 758
10 483
4 494
2
Q2 2025
62 171
24 969
4 279
2
Q1 2025
57 822
17 288
3 390
2
Q4 2024
61 176
17 206
2 738
1
Q3 2024
65 592
15 675
3 165
1
Q2 2024
56 997
19 334
4 961
2
Q1 2024
45 092
11 308
3 339
2
Q4 2023
56 861
20 846
7 854
3
Q3 2023
43 409
31 029
20 428
2
Q2 2023
52 923
34 690
9 877
4
Q1 2023
41 192
20 875
8 404
4
Q4 2022
60 531
21 403
7 221
4
Q3 2022
45 683
15 409
6 966
4
Q2 2022
52 623
14 946
6 363
3
Q1 2022
43 162
8 860
2 200
3
Labour taxes per employee per month
686 €
Turnover per employee in the quarter
21 189 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 237 249 € · +3.6% vs 2024 · industry median 12 784 € · above 98% 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, € thousand 2025: 104 296 € · −37.4% vs 2024 · industry median 1 062 € · above 98% 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: 44.0 % · −28.8 pp vs the year before · industry median 14.8 % · 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.
Assets, € thousand 2025: 388 705 € · −3.0% vs 2024Equity, € thousand 2025: 348 156 € · −0.5% 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
237 249
104 296
58 960
388 705
348 156
1
2024
229 054
166 585
20 560
400 845
349 959
1
2023
197 102
39 686
100 786
306 761
267 314
3
2022
199 302
77 974
72 867
397 585
341 423
4
2021
193 631
89 847
57 165
369 267
326 628
4
2020
136 223
112 470
46 775
299 457
244 845
4
2019
143 249
103 005
51 304
222 354
156 424
3
2018
—
—
—
—
—
4
2017
—
—
—
—
—
4
2016
—
—
—
—
—
3
2015
—
—
—
—
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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
44.0 %
Net profit / revenue
Return on equity (ROE)
30.0 %
Net profit / equity
Return on assets (ROA)
26.8 %
Net profit / assets
Equity ratio
89.6 %
Equity / assets
Debt ratio
10.4 %
Liabilities / assets
Current ratio
9.09
Current assets / current liabilities
Revenue per employee
237 249 €
Revenue / average full-time employees
Labour cost per employee per month
4 913 €
Labour costs / employees / 12 months (incl. employer taxes)
