Ratio Modum OÜ is a OÜ based in Kadrina alevik, registry code 14820020, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €14 680 with 2 employees.
Turnover
14 680 €
↑ 1.6%vs Q2 2026
State taxes
3 622 €
↑ 11.3%vs Q2 2026
Labour taxes
1 384 €
↑ 0.0%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
Turnover · Q3 202614 680 €
above 63% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee692 €
above 30% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202552 605 €
above 85% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 2025126.5 %
above 98% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 14 680 € · +1.6% vs Q2 2026 · industry median 9 740 € · above 63% 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: 692 € · +0.0% 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: 3 622 € · +11.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
14 680
3 622
1 384
2
Q2 2026
14 445
3 255
1 384
2
Q1 2026
14 645
2 161
1 384
2
Q4 2025
14 325
1 612
1 384
2
Q3 2025
12 715
3 033
1 384
2
Q2 2025
12 339
2 787
1 384
2
Q1 2025
12 721
3 873
1 371
2
Q4 2024
12 435
2 995
1 048
2
Q3 2024
12 389
2 279
898
1
Q2 2024
12 169
3 049
898
1
Q1 2024
9 009
2 138
678
1
Q4 2023
5 745
1 581
568
1
Q3 2023
5 710
1 565
568
1
Q2 2023
5 697
1 128
568
1
Q1 2023
6 097
1 506
623
1
Q4 2022
5 603
1 201
556
1
Q3 2022
5 565
—
567
1
Q2 2022
5 540
1 404
556
1
Q1 2022
1 852
803
501
1
Labour taxes per employee per month
231 €
Turnover per employee in the quarter
7 340 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € 2025: 52 605 € · +8.9% vs 2024 · industry median 12 784 € · above 85% 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: 66 548 € · +208.6% vs 2024 · industry median 1 062 € · 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 margin, % 2025: 126.5 % · +81.8 pp vs the year before · industry median 14.8 % · 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.
Assets, € thousand 2025: 161 636 € · +120.7% vs 2024Equity, € thousand 2025: 121 369 € · +121.4% 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
52 605
66 548
15 890
161 636
121 369
1
2024
48 288
21 567
11 073
73 227
54 821
1
2023
22 882
8 942
6 257
63 589
33 255
0
2022
22 639
7 585
6 057
66 455
24 313
0
2021
18 810
8 144
5 834
18 487
17 740
0
2020
21 250
7 596
4 571
10 593
10 096
0
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
126.5 %
Net profit / revenue
Return on equity (ROE)
54.8 %
Net profit / equity
Return on assets (ROA)
41.2 %
Net profit / assets
Equity ratio
75.1 %
Equity / assets
Debt ratio
24.9 %
Liabilities / assets
Current ratio
5.47
Current assets / current liabilities
Revenue per employee
52 605 €
Revenue / average full-time employees
Labour cost per employee per month
1 324 €
Labour costs / employees / 12 months (incl. employer taxes)
