PA Merle Kallas OÜ is a OÜ based in Otepää linn, registry code 14284917, status: active. Main activity: General medical practice activities. Its annual report for 2025 shows revenue of €480 966 and 8 employees.
Turnover
—
State taxes
28 349 €
↑ 36.0%vs Q2 2026
Labour taxes
27 187 €
↑ 31.0%vs Q2 2026
Employees
12
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Human health activities · EMTAK 86
Labour taxes per employee2 266 €
above 51% of companies
industry median 2 177 € · companies in the industry: 1 696
Revenue · 2025480 966 €
above 88% of companies
industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 20256.2 %
above 45% of companies
industry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 2 266 € · +20.1% vs Q2 2026 · industry median 2 177 € · above 51% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 12 · +9.1% vs Q2 2026State taxes, € Q3 2026: 28 349 € · +36.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
28 349
27 187
12
Q2 2026
—
20 840
20 749
11
Q1 2026
—
23 970
24 739
10
Q4 2025
—
33 857
35 772
9
Q3 2025
—
37 841
35 616
10
Q2 2025
—
28 978
30 169
11
Q1 2025
—
30 320
31 992
10
Q4 2024
—
22 666
22 403
12
Q3 2024
—
25 197
22 988
8
Q2 2024
—
22 087
23 516
9
Q1 2024
—
35 591
38 104
10
Q4 2023
—
37 091
39 725
12
Q3 2023
—
33 229
34 451
16
Q2 2023
—
29 774
31 896
14
Q1 2023
—
27 036
29 022
13
Q4 2022
—
31 592
29 323
12
Q3 2022
—
31 468
30 946
14
Q2 2022
—
38 219
34 107
13
Q1 2022
—
30 573
32 658
13
Labour taxes per employee per month
755 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € thousand 2025: 480 966 € · +19.3% vs 2024 · industry median 20 811 € · above 88% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € thousand 2025: 30 021 € · +12.6% vs 2024 · industry median 1 071 € · above 81% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 6.2 % · −0.4 pp vs the year before · industry median 8.3 % · above 45% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 377 746 € · −4.6% vs 2024Equity, € thousand 2025: 287 333 € · +5.9% vs 2024Employees2025: 8 · +0.0% vs 2024 · industry median 2 · above 83% of the industry
Company
Industry median
Industry: Human health 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
480 966
30 021
296 181
377 746
287 333
8
2024
403 091
26 657
232 477
395 882
271 312
8
2023
753 228
120 928
345 136
424 602
279 694
12
2022
607 107
102 093
292 983
322 392
164 766
8
2021
447 367
70 976
215 757
176 334
119 673
8
2020
256 585
33 449
112 234
98 056
73 698
2
2019
229 036
39 600
110 394
76 362
52 749
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
3
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
6.2 %
Net profit / revenue
Return on equity (ROE)
10.4 %
Net profit / equity
Return on assets (ROA)
7.9 %
Net profit / assets
Equity ratio
76.1 %
Equity / assets
Debt ratio
23.9 %
Liabilities / assets
Current ratio
2.01
Current assets / current liabilities
Revenue per employee
60 121 €
Revenue / average full-time employees
Labour cost per employee per month
3 085 €
Labour costs / employees / 12 months (incl. employer taxes)
