Miller & Company Law Firm OÜ is a OÜ based in Tallinn, registry code 14745956, status: active. Main activity: Activities of legal counsels and legal offices. Its annual report for 2025 shows revenue of €24 817 and 1 employees.
Turnover
—
State taxes
1 184 €
↑ 33.3%vs Q2 2026
Labour taxes
1 370 €
↑ 33.3%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Labour taxes per employee685 €
above 30% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202524 817 €
above 66% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202516.3 %
above 52% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q1 2025: 910 € · −71.4% vs Q4 2024 · industry median 8 739 € · above 11% 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: 685 € · +33.3% vs Q2 2026 · industry median 1 122 € · above 30% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 184 € · +33.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 184
1 370
2
Q2 2026
—
888
1 028
2
Q1 2026
—
1 184
1 370
2
Q4 2025
—
888
1 028
2
Q3 2025
—
1 184
1 370
2
Q2 2025
—
296
343
2
Q1 2025
910
1 475
—
1
Q4 2024
3 180
315
—
1
Q3 2024
2 166
164
—
1
Q2 2024
4 115
229
—
1
Q1 2024
1 679
884
175
1
Q4 2023
255
24
—
1
Q3 2023
1 686
291
—
1
Q2 2023
1 328
250
—
1
Q1 2023
1 467
696
117
1
Q4 2022
1 420
43
—
1
Q3 2022
2 919
321
—
1
Q2 2022
538
689
58
1
Q1 2022
3 480
429
—
1
Labour taxes per employee per month
228 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 24 817 € · +127.9% vs 2024 · industry median 12 784 € · above 66% 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: 4 050 € · −6.9% vs 2024 · industry median 1 062 € · above 67% 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: 16.3 % · −23.6 pp vs the year before · industry median 14.8 % · above 52% 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: 14 878 € · −7.0% vs 2024Equity, € 2025: 13 450 € · −13.2% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
24 817
4 050
8 168
14 878
13 450
1
2024
10 891
4 352
0
15 991
15 488
1
2023
5 357
538
0
14 622
14 218
1
2022
9 534
6 019
0
16 659
16 297
1
2021
7 507
3 288
107
12 955
12 836
1
2020
10 836
6 391
173
12 171
12 048
1
2019
5 312
3 157
—
3 478
3 157
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
16.3 %
Net profit / revenue
Return on equity (ROE)
30.1 %
Net profit / equity
Return on assets (ROA)
27.2 %
Net profit / assets
Equity ratio
90.4 %
Equity / assets
Debt ratio
9.6 %
Liabilities / assets
Current ratio
10.42
Current assets / current liabilities
Revenue per employee
24 817 €
Revenue / average full-time employees
Labour cost per employee per month
681 €
Labour costs / employees / 12 months (incl. employer taxes)
