Advokaadibüroo SEMPES OÜ is a OÜ based in Eametsa küla, registry code 14095317, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €11 210 with employees.
Turnover
11 210 €
↓ 45.0%vs Q2 2026
State taxes
4 790 €
↓ 45.7%vs Q2 2026
Labour taxes
2 526 €
↓ 45.7%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 202611 210 €
above 55% of companies
industry median 9 740 € · companies in the industry: 3 327
Revenue · 202563 816 €
above 87% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20252.2 %
above 29% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 11 210 € · −45.0% vs Q2 2026 · industry median 9 740 € · above 55% 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, € Q1 2026: 4 213 € · −15.3% vs Q4 2025 · industry median 1 088 € · above 93% 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.
EmployeesQ1 2026: 1 · +0.0% vs Q4 2025State taxes, € Q3 2026: 4 790 € · −45.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
11 210
4 790
2 526
—
Q2 2026
20 364
8 826
4 656
—
Q1 2026
16 148
7 368
4 213
1
Q4 2025
14 343
7 795
4 972
1
Q3 2025
16 840
8 277
4 712
1
Q2 2025
16 828
8 971
5 528
1
Q1 2025
16 108
8 499
4 955
1
Q4 2024
15 813
5 774
2 457
1
Q3 2024
7 829
4 066
2 457
—
Q2 2024
10 445
4 736
2 517
—
Q1 2024
13 108
5 103
2 168
—
Q4 2023
11 397
3 204
1 071
—
Q3 2023
5 398
2 997
2 109
—
Q2 2023
10 082
4 659
2 457
—
Q1 2023
32 643
7 776
2 457
—
Q4 2022
24 439
3 192
2 457
—
Q3 2022
9 394
3 790
2 457
—
Q2 2022
6 448
1 626
1 092
—
Q1 2022
5 592
483
—
—
Financials by year
2017 – 2025
Revenue, € 2025: 63 816 € · +39.6% vs 2024 · industry median 12 784 € · above 87% 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: 1 388 € · −47.8% vs 2024 · industry median 1 062 € · 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.
Net profit margin, % 2025: 2.2 % · −3.6 pp vs the year before · industry median 14.8 % · above 29% 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, € 2025: 61 637 € · −23.9% vs 2024Equity, € 2025: 10 624 € · −14.1% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% 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
63 816
1 388
45 557
61 637
10 624
2
2024
45 701
2 657
27 944
81 038
12 362
2
2023
48 856
7 377
18 591
55 528
20 501
1
2022
60 440
20 471
18 620
70 892
23 124
1
2021
29 255
47
17 157
3 624
2 653
1
2020
36 921
-865
19 950
5 697
2 606
1
2019
38 816
4 803
16 448
7 305
3 472
1
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
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
2.2 %
Net profit / revenue
Return on equity (ROE)
13.1 %
Net profit / equity
Return on assets (ROA)
2.3 %
Net profit / assets
Equity ratio
17.2 %
Equity / assets
Debt ratio
82.8 %
Liabilities / assets
Current ratio
1.40
Current assets / current liabilities
Revenue per employee
31 909 €
Revenue / average full-time employees
Labour cost per employee per month
1 898 €
Labour costs / employees / 12 months (incl. employer taxes)
