ST& Partners Osaühing is a OÜ based in Tallinn, registry code 14412108, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €58 391 with 1 employees.
Turnover
58 391 €
↓ 21.9%vs Q2 2026
State taxes
16 802 €
↓ 21.6%vs Q2 2026
Labour taxes
3 707 €
↓ 11.8%vs Q2 2026
Employees
1
±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 202658 391 €
above 90% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee3 707 €
above 91% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025105 908 €
above 92% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202528.4 %
above 64% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 58 391 € · −21.9% vs Q2 2026 · industry median 9 740 € · above 90% 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: 3 707 € · −11.8% vs Q2 2026 · industry median 1 122 € · above 91% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 16 802 € · −21.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
58 391
16 802
3 707
1
Q2 2026
74 773
21 439
4 204
1
Q1 2026
2 610
4 115
3 761
1
Q4 2025
60
3 939
3 992
1
Q3 2025
57 730
17 207
4 055
1
Q2 2025
49 295
14 494
4 055
1
Q1 2025
6 763
5 262
3 950
1
Q4 2024
3 040
10 043
4 563
1
Q3 2024
58 134
25 364
4 136
1
Q2 2024
53 979
23 826
6 512
1
Q1 2024
17 550
6 583
3 472
1
Q4 2023
27 990
7 505
4 137
1
Q3 2023
31 620
9 559
3 720
1
Q2 2023
41 540
10 632
2 739
1
Q1 2023
12 090
8 997
3 563
1
Q4 2022
3 350
8 659
4 715
1
Q3 2022
32 395
8 982
2 867
1
Q2 2022
40 329
9 955
2 753
1
Q1 2022
8 750
5 282
2 373
1
Labour taxes per employee per month
1 236 €
Turnover per employee in the quarter
58 391 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € thousand 2025: 105 908 € · −18.8% vs 2024 · industry median 12 784 € · above 92% 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: 30 064 € · −53.3% vs 2024 · industry median 1 062 € · above 92% 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: 28.4 % · −21.0 pp vs the year before · industry median 14.8 % · above 64% 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: 94 416 € · −22.6% vs 2024Equity, € thousand 2025: 85 513 € · −23.3% 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
105 908
30 064
41 596
94 416
85 513
2
2024
130 403
64 430
40 320
122 015
111 449
2
2023
95 805
38 925
32 308
94 844
86 977
2
2022
81 254
29 198
28 568
91 963
85 154
2
2021
69 679
20 822
26 158
82 175
75 956
2
2020
68 355
27 193
24 017
102 038
96 209
2
2019
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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
28.4 %
Net profit / revenue
Return on equity (ROE)
35.2 %
Net profit / equity
Return on assets (ROA)
31.8 %
Net profit / assets
Equity ratio
90.6 %
Equity / assets
Debt ratio
9.4 %
Liabilities / assets
Current ratio
7.16
Current assets / current liabilities
Revenue per employee
52 954 €
Revenue / average full-time employees
Labour cost per employee per month
1 733 €
Labour costs / employees / 12 months (incl. employer taxes)
