PracticeGate OÜ
Active Registry code 12920148
OÜ Viljandi linn Registered 28 Sep 2015
PracticeGate OÜ is a OÜ based in Viljandi linn, registry code 12920148, status: active. Main activity: Other education n.e.c.. According to EMTA, turnover for Q3 2026 was €144 821 with 7 employees.
Turnover
144 821 €
↑ 7.0% vs Q2 2026
State taxes
55 419 €
↑ 26.7% vs Q2 2026
Labour taxes
19 433 €
↓ 10.8% vs Q2 2026
Employees
7
+1 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 144 821 €above 98% of companiesindustry median 8 125 € · companies in the industry: 1 275
- Labour taxes per employee 2 776 €above 82% of companiesindustry median 1 194 € · companies in the industry: 2 040
- Revenue · 2025 447 567 €above 98% of companiesindustry median 2 266 € · companies in the industry: 7 181
- Net profit margin · 2025 33.1 %above 75% of companiesindustry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 144 821 | 55 419 | 19 433 | 7 |
| Q2 2026 | 135 390 | 43 755 | 21 778 | 6 |
| Q1 2026 | 133 096 | 57 143 | 19 877 | 10 |
| Q4 2025 | 129 740 | 59 826 | 20 588 | 6 |
| Q3 2025 | 119 360 | 46 748 | 18 794 | 7 |
| Q2 2025 | 145 882 | 45 539 | 17 971 | 7 |
| Q1 2025 | 116 075 | 38 627 | 17 501 | 8 |
| Q4 2024 | 61 310 | 24 079 | 12 315 | 4 |
| Q3 2024 | 51 624 | 19 027 | 9 172 | 5 |
| Q2 2024 | 87 075 | 26 226 | 14 170 | 3 |
| Q1 2024 | 52 088 | 24 849 | 16 660 | 4 |
| Q4 2023 | 46 002 | 18 928 | 13 105 | 3 |
| Q3 2023 | 68 605 | 22 415 | 13 007 | 5 |
| Q2 2023 | 123 756 | 40 449 | 25 590 | 5 |
| Q1 2023 | 132 838 | 42 264 | 23 602 | 12 |
| Q4 2022 | 142 537 | 83 544 | 28 914 | 7 |
| Q3 2022 | 103 954 | 41 425 | 25 538 | 9 |
| Q2 2022 | 148 974 | 46 285 | 20 697 | 9 |
| Q1 2022 | 132 741 | 41 712 | 19 056 | 8 |
Labour taxes per employee per month
925 €
Turnover per employee in the quarter
20 689 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 447 567 | 148 121 | 154 274 | 175 051 | 150 363 | 3 |
| 2024 | 230 967 | 18 741 | 111 623 | 67 631 | 58 641 | 3 |
| 2023 | 432 193 | 37 777 | 191 991 | 84 190 | 70 462 | 5 |
| 2022 | 502 166 | 135 083 | 214 766 | 203 562 | 172 567 | 7 |
| 2021 | 303 810 | 167 900 | 89 015 | 192 812 | 174 484 | 3 |
| 2020 | 39 064 | 18 979 | 8 154 | 36 036 | 23 378 | 2 |
| 2019 | 19 445 | 15 703 | 0 | 17 134 | 16 991 | 0 |
| 2018 | — | — | — | — | — | 0 |
| 2017 | — | — | — | — | — | 0 |
| 2016 | — | — | — | — | — | 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
33.1 %
Net profit / revenue
Return on equity (ROE)
98.5 %
Net profit / equity
Return on assets (ROA)
84.6 %
Net profit / assets
Equity ratio
85.9 %
Equity / assets
Debt ratio
14.1 %
Liabilities / assets
Current ratio
6.21
Current assets / current liabilities
Revenue per employee
149 189 €
Revenue / average full-time employees
Labour cost per employee per month
4 285 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Oct 2024 – 30 Sep 2025 | 14 Nov 2025 | Company’s own | e-Äriregister |
| 2024 | 1 Oct 2023 – 30 Sep 2024 | 25 Oct 2024 | Company’s own | e-Äriregister |
| 2023 | 1 Oct 2022 – 30 Sep 2023 | 8 Dec 2023 | Company’s own | e-Äriregister |
| 2022 | 1 Oct 2021 – 30 Sep 2022 | 1 Nov 2022 | Company’s own | e-Äriregister |
| 2021 | 1 Oct 2020 – 30 Sep 2021 | 2 Nov 2021 | Company’s own | e-Äriregister |
| 2020 | 1 Oct 2019 – 30 Sep 2020 | 17 Mar 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Oct 2018 – 30 Sep 2019 | 20 Feb 2020 | Company’s own | e-Äriregister |
Board
- Katrin KivisildBoard member · since 28 Sep 2015
- Kerli KivisildBoard member · since 2 Apr 2024
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Katrin KivisildNatural person · 1 250 €
- Kerli KivisildNatural person · 1 250 €
Beneficial owners
- Kerli KivisildMember of a senior management body (management or supervisory board) · since 11 Jul 2025
- Katrin KivisildDirect ownership · since 22 Oct 2018
Founders and other persons
- Carmen KivisildFounder · 1 250 € · 27 Sep 2015
- Katrin KivisildFounder · 1 250 € · 27 Sep 2015
Related companies
Activities (EMTAK)
- 85599Other education n.e.c. Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 50015848 / 9 2 Apr 2024 |
Amendment entry | In force 2 Apr 2024 |
||
| Ä 50015848 / 8 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 50015848 / 7 15 Jul 2022 |
Amendment entry | In force 15 Jul 2022 |
||
| Ä 50015848 / M3 14 Jul 2022 |
Ruling to eliminate deficiencies | 13 Aug 2022 | Deficiencies eliminated 15 Jul 2022 |
|
| Ä 50015848 / M2 6 Apr 2021 |
Refund of the state fee | In force 6 Apr 2021 |
||
| Ä 50015848 / M1 29 Mar 2021 |
Ruling to eliminate deficiencies | 12 Apr 2021 | Deficiencies eliminated 29 Mar 2021 |
|
| Ä 50015848 / 6 29 Mar 2021 |
Amendment entry | In force 29 Mar 2021 |
||
| Ä 50015848 / 5 20 Feb 2020 |
Amendment entry | In force 20 Feb 2020 |
||
| Ä 50015848 / 4 20 Feb 2020 |
Amendment entry | In force 20 Feb 2020 |
||
| Ä 50015848 / 3 20 Jan 2018 |
Amendment entry | In force 20 Jan 2018 |
||
| Ä 50015848 / 2 10 Dec 2017 |
Amendment entry | In force 10 Dec 2017 |
||
| Ä 50015848 28 Sep 2015 |
First entry | In force 28 Sep 2015 |
Sources: e-Äriregister and EMTA. Data updated 26 Oct 2026. Open at the source ↗ · Report an error in the data