Advokaadibüroo EMERALDLEGAL OÜ

Active Registry code 14529431 OÜ Tallinn Registered 19 Jul 2018

Advokaadibüroo EMERALDLEGAL OÜ is a OÜ based in Tallinn, registry code 14529431, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €235 607 with 10 employees.

Turnover

235 607 €

↓ 10.2% vs Q2 2026

State taxes

109 333 €

↑ 6.6% vs Q2 2026

Labour taxes

52 133 €

↓ 7.8% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Legal and accounting activities · EMTAK 69

Turnover · Q3 2026 235 607 €

above 98% of companies

industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee 5 213 €

above 98% of companies

industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025 1 mn €

above 98% of companies

industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025 0.7 %

above 25% of companies

industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 235 607 € · −10.2% vs Q2 2026 · industry median 9 740 € · 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.

Labour taxes per employee, € Q3 2026: 5 213 € · −7.8% vs Q2 2026 · industry median 1 122 € · 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.

Employees Q3 2026: 10 · +0.0% vs Q2 2026

State taxes, € thousand Q3 2026: 109 333 € · +6.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	235 607	109 333	52 133	10
Q2 2026	262 228	102 601	56 551	10
Q1 2026	240 480	102 114	59 932	10
Q4 2025	347 679	120 466	66 795	14
Q3 2025	235 474	98 450	62 163	13
Q2 2025	266 510	90 247	62 312	10
Q1 2025	237 331	111 158	55 596	13
Q4 2024	252 926	95 445	62 319	12
Q3 2024	262 162	103 977	68 153	12
Q2 2024	342 877	138 154	72 960	13
Q1 2024	293 936	116 228	71 392	12
Q4 2023	312 136	98 316	60 433	13
Q3 2023	271 112	53 417	55 398	11
Q2 2023	340 012	115 036	65 073	11
Q1 2023	276 341	91 951	49 827	13
Q4 2022	291 829	108 349	58 453	11
Q3 2022	295 250	104 018	53 702	11
Q2 2022	325 629	98 832	45 880	14
Q1 2022	213 957	76 640	43 785	11

Labour taxes per employee per month

1 738 €

Turnover per employee in the quarter

23 561 €

Q3 2026 · calculated from EMTA data

Financials by year

2018 – 2025

Revenue, € thousand 2025: 1 020 965 € · −11.2% 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: 6 663 € · −91.4% vs 2024 · industry median 1 062 € · above 74% 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: 0.7 % · −6.1 pp vs the year before · industry median 14.8 % · above 25% 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: 287 699 € · −24.7% vs 2024

Equity, € thousand 2025: 154 545 € · −23.7% vs 2024

Employees 2025: 14 · +16.7% vs 2024 · industry median 1 · 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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	1 020 965	6 663	550 737	287 699	154 545	14
2024	1 149 101	77 223	583 182	382 233	202 462	12
2023	1 175 846	-22 744	602 467	462 634	270 328	11
2022	1 190 068	496 872	487 991	527 760	356 254	12
2021	1 081 860	517 093	452 949	1 020 945	883 083	14
2020	522 123	220 155	200 536	447 722	371 990	8
2019	585 992	209 434	175 777	283 408	233 835	8
2018	—	—	—	—	—	6

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

0.7 %

Net profit / revenue

Return on equity (ROE)

4.3 %

Net profit / equity

Return on assets (ROA)

2.3 %

Net profit / assets

Equity ratio

53.7 %

Equity / assets

Debt ratio

46.3 %

Liabilities / assets

Current ratio

2.16

Current assets / current liabilities

Revenue per employee

72 926 €

Revenue / average full-time employees

Labour cost per employee per month

3 278 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	22 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	3 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	30 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Janar Urres
Board member · since 4 Mar 2022
Nasdaq CSD SE
Keeper of the share register · since 14 Sep 2021

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Omanikukonto: Janar Urres
Natural person · 8 000 €

80%
Omanikukonto: Kristjan Kers
Natural person · 1 000 €

10%
Omanikukonto: Katrin Paulus
Natural person · 1 000 €

10%

Beneficial owners

Janar Urres
Direct ownership · since 21 Feb 2022

Founders and other persons

Bosiilik Invest OÜ
Founder · 2 500 € · 10 Jul 2018

shared board members, owners or beneficial owners

Activities (EMTAK)

69101Activities of attorneys and law offices Main

Rulings 15

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50098030 / 11 13 Apr 2026	Amendment entry		In force 13 Apr 2026	PDF
Ä 50098030 / 10 4 Jul 2024	Amendment entry		In force 4 Jul 2024	PDF
Ä 50098030 / 9 1 Jun 2023	Amendment entry		In force 1 Jun 2023	PDF
Ä 50098030 / M4 29 May 2023	Ruling to eliminate deficiencies	14 Jun 2023	Deficiencies eliminated 1 Jun 2023	PDF
Ä 50098030 / 8 23 Aug 2022	Division entry (second, constitutive)		In force 23 Aug 2022	PDF
Ä 50098030 / 7 7 Mar 2022	Amendment under Commercial Code § 525 (2)		In force 7 Mar 2022	PDF
Ä 50098030 / 6 4 Mar 2022	Amendment entry		In force 4 Mar 2022	PDF
Ä 50098030 / 5 11 Oct 2021	Amendment entry		In force 11 Oct 2021	PDF
Ä 50098030 / M3 15 Sep 2021	Ruling to eliminate deficiencies	8 Oct 2021	In force 15 Sep 2021	PDF
Ä 50098030 / 4 14 Sep 2021	Amendment entry		In force 14 Sep 2021	PDF
Ä 50098030 / M2 7 Sep 2021	Ruling to eliminate deficiencies	7 Oct 2021	In force 7 Sep 2021	PDF
Ä 50098030 / 3 31 May 2019	Amendment under Commercial Code § 525 (2)		In force 31 May 2019	PDF
Ä 50098030 / 2 25 Jul 2018	Amendment entry		In force 25 Jul 2018	PDF
Ä 50098030 19 Jul 2018	First entry		In force 19 Jul 2018	PDF
Ä 50098030 / M1 11 Jul 2018	Ruling to eliminate deficiencies	10 Aug 2018	Deficiencies eliminated 19 Jul 2018	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data

Advokaadibüroo EMERALDLEGAL OÜ

Position in the industry Legal and accounting activities · EMTAK 69

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 15