Audit & Review OÜ

Active Registry code 16017505 OÜ Salmistu küla Registered 28 Jul 2020
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Audit & Review OÜ is a OÜ based in Salmistu küla, registry code 16017505, status: active. Main activity: Auditing. According to EMTA, turnover for Q3 2026 was €66 798 with 4 employees.

Turnover
66 798 €
↓ 48.6% vs Q2 2026
State taxes
30 431 €
↓ 17.6% vs Q2 2026
Labour taxes
4 210 €
↑ 0.0% vs Q2 2026
Employees
4
±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 66 798 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 1 053 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 302 425 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 48.0 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 66 798 € · −48.6% vs Q2 2026 · industry median 9 740 € · above 91% of the industry
050100150Q4 2023 Company: 57 140 € Industry median: 8 379 €Q4·23Q1 2024 Company: 55 377 € Industry median: 8 662 €Q2 2024 Company: 104 571 € Industry median: 9 055 €Q2·24Q3 2024 Company: 47 611 € Industry median: 9 026 €Q4 2024 Company: 53 134 € Industry median: 8 663 €Q4·24Q1 2025 Company: 59 967 € Industry median: 8 739 €Q2 2025 Company: 144 500 € Industry median: 8 935 €Q2·25Q3 2025 Company: 60 207 € Industry median: 9 025 €Q4 2025 Company: 50 055 € Industry median: 8 820 €Q4·25Q1 2026 Company: 77 260 € Industry median: 9 182 €Q2 2026 Company: 130 026 € Industry median: 9 921 €Q2·26Q3 2026 Company: 66 798 € Industry median: 9 740 €Q3·26050100150Q4 2024 Company: 53 134 € Industry median: 8 663 €Q1 2025 Company: 59 967 € Industry median: 8 739 €Q1·25Q2 2025 Company: 144 500 € Industry median: 8 935 €Q3 2025 Company: 60 207 € Industry median: 9 025 €Q3·25Q4 2025 Company: 50 055 € Industry median: 8 820 €Q1 2026 Company: 77 260 € Industry median: 9 182 €Q1·26Q2 2026 Company: 130 026 € Industry median: 9 921 €Q3 2026 Company: 66 798 € Industry median: 9 740 €Q3·26
  • 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: 1 053 € · +0.0% vs Q2 2026 · industry median 1 122 € · above 46% of the industry
01 0002 0003 000Q4 2023 Company: 1 566 € Industry median: 957 €Q4·23Q1 2024 Company: 1 557 € Industry median: 991 €Q2 2024 Company: 1 241 € Industry median: 1 012 €Q2·24Q3 2024 Company: 2 645 € Industry median: 1 020 €Q4 2024 Company: 1 387 € Industry median: 1 032 €Q4·24Q1 2025 Company: 1 398 € Industry median: 1 085 €Q2 2025 Company: 1 321 € Industry median: 1 115 €Q2·25Q3 2025 Company: 1 193 € Industry median: 1 126 €Q4 2025 Company: 1 310 € Industry median: 1 123 €Q4·25Q1 2026 Company: 1 130 € Industry median: 1 088 €Q2 2026 Company: 1 053 € Industry median: 1 096 €Q2·26Q3 2026 Company: 1 053 € Industry median: 1 122 €Q3·2605001 0001 500Q4 2024 Company: 1 387 € Industry median: 1 032 €Q1 2025 Company: 1 398 € Industry median: 1 085 €Q1·25Q2 2025 Company: 1 321 € Industry median: 1 115 €Q3 2025 Company: 1 193 € Industry median: 1 126 €Q3·25Q4 2025 Company: 1 310 € Industry median: 1 123 €Q1 2026 Company: 1 130 € Industry median: 1 088 €Q1·26Q2 2026 Company: 1 053 € Industry median: 1 096 €Q3 2026 Company: 1 053 € Industry median: 1 122 €Q3·26
  • 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: 4 · +0.0% vs Q2 2026
01234Q4 2023 Company: 3Q4·23Q1 2024 Company: 3Q2 2024 Company: 4Q2·24Q3 2024 Company: 4Q4 2024 Company: 4Q4·24Q1 2025 Company: 4Q2 2025 Company: 4Q2·25Q3 2025 Company: 4Q4 2025 Company: 4Q4·25Q1 2026 Company: 4Q2 2026 Company: 4Q2·26Q3 2026 Company: 4Q3·2601234Q4 2024 Company: 4Q1 2025 Company: 4Q1·25Q2 2025 Company: 4Q3 2025 Company: 4Q3·25Q4 2025 Company: 4Q1 2026 Company: 4Q1·26Q2 2026 Company: 4Q3 2026 Company: 4Q3·26
State taxes, € Q3 2026: 30 431 € · −17.6% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 12 319 €Q4·23Q1 2024 Company: 18 458 €Q2 2024 Company: 24 447 €Q2·24Q3 2024 Company: 24 242 €Q4 2024 Company: 22 788 €Q4·24Q1 2025 Company: 23 945 €Q2 2025 Company: 35 382 €Q2·25Q3 2025 Company: 34 562 €Q4 2025 Company: 26 764 €Q4·25Q1 2026 Company: 24 638 €Q2 2026 Company: 36 924 €Q2·26Q3 2026 Company: 30 431 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 22 788 €Q1 2025 Company: 23 945 €Q1·25Q2 2025 Company: 35 382 €Q3 2025 Company: 34 562 €Q3·25Q4 2025 Company: 26 764 €Q1 2026 Company: 24 638 €Q1·26Q2 2026 Company: 36 924 €Q3 2026 Company: 30 431 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 66 798 30 431 4 210 4
Q2 2026 130 026 36 924 4 210 4
Q1 2026 77 260 24 638 4 518 4
Q4 2025 50 055 26 764 5 240 4
Q3 2025 60 207 34 562 4 771 4
Q2 2025 144 500 35 382 5 282 4
Q1 2025 59 967 23 945 5 591 4
Q4 2024 53 134 22 788 5 548 4
Q3 2024 47 611 24 242 10 578 4
Q2 2024 104 571 24 447 4 964 4
Q1 2024 55 377 18 458 4 670 3
Q4 2023 57 140 12 319 4 697 3
Q3 2023 34 659 18 433 5 289 3
Q2 2023 74 939 15 273 4 181 3
Q1 2023 43 379 10 397 4 301 4
Q4 2022 34 233 8 104 4 260 4
Q3 2022 23 905 14 022 4 335 4
Q2 2022 55 815 14 848 4 706 4
Q1 2022 20 915 6 459 3 916 4
Labour taxes per employee per month
351 €
Turnover per employee in the quarter
16 700 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € thousand 2025: 302 425 € · +12.1% vs 2024 · industry median 12 784 € · above 98% of the industry
01002003004002021 Company: — Industry median: 10 862 €20212022 Company: 126 376 € Industry median: 11 500 €20222023 Company: 180 719 € Industry median: 12 140 €20232024 Company: 269 742 € Industry median: 12 266 €20242025 Company: 302 425 € Industry median: 12 784 €202501002003004002021 Company: — Industry median: 10 862 €20212022 Company: 126 376 € Industry median: 11 500 €2023 Company: 180 719 € Industry median: 12 140 €20232024 Company: 269 742 € Industry median: 12 266 €2025 Company: 302 425 € Industry median: 12 784 €2025
  • 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: 145 309 € · +45.2% vs 2024 · industry median 1 062 € · above 98% of the industry
0501001502021 Company: — Industry median: 1 164 €20212022 Company: 37 176 € Industry median: 1 042 €20222023 Company: 56 998 € Industry median: 1 210 €20232024 Company: 100 090 € Industry median: 987 €20242025 Company: 145 309 € Industry median: 1 062 €20250501001502021 Company: — Industry median: 1 164 €20212022 Company: 37 176 € Industry median: 1 042 €2023 Company: 56 998 € Industry median: 1 210 €20232024 Company: 100 090 € Industry median: 987 €2025 Company: 145 309 € Industry median: 1 062 €2025
  • 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: 48.0 % · +10.9 pp vs the year before · industry median 14.8 % · above 78% of the industry
010203040502021 Company: — Industry median: 17.9 %20212022 Company: 29.4 % Industry median: 16.2 %20222023 Company: 31.5 % Industry median: 16.9 %20232024 Company: 37.1 % Industry median: 15.0 %20242025 Company: 48.0 % Industry median: 14.8 %2025010203040502021 Company: — Industry median: 17.9 %20212022 Company: 29.4 % Industry median: 16.2 %2023 Company: 31.5 % Industry median: 16.9 %20232024 Company: 37.1 % Industry median: 15.0 %2025 Company: 48.0 % Industry median: 14.8 %2025
  • 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: 207 829 € · +32.1% vs 2024
0501001502002502021 Company: —20212022 Company: 78 940 €20222023 Company: 105 833 €20232024 Company: 157 347 €20242025 Company: 207 829 €20250501001502002502021 Company: —20212022 Company: 78 940 €2023 Company: 105 833 €20232024 Company: 157 347 €2025 Company: 207 829 €2025
Equity, € thousand 2025: 178 715 € · +35.5% vs 2024
0501001502002021 Company: —20212022 Company: 58 819 €20222023 Company: 91 756 €20232024 Company: 131 845 €20242025 Company: 178 715 €20250501001502002021 Company: —20212022 Company: 58 819 €2023 Company: 91 756 €20232024 Company: 131 845 €2025 Company: 178 715 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 80% of the industry
0.00.51.01.52.02021 Company: 0 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 2 Industry median: 120250.00.51.01.52.02021 Company: 0 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 2 Industry median: 12025
  • 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 302 425 145 309 50 657 207 829 178 715 2
2024 269 742 100 090 54 734 157 347 131 845 2
2023 180 719 56 998 41 620 105 833 91 756 2
2022 126 376 37 176 35 528 78 940 58 819 2
2021 — — — — — 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
45.9 %
Net profit / revenue
Return on equity (ROE)
81.3 %
Net profit / equity
Return on assets (ROA)
69.9 %
Net profit / assets
Equity ratio
86.0 %
Equity / assets
Debt ratio
14.0 %
Liabilities / assets
Current ratio
6.79
Current assets / current liabilities
Revenue per employee
158 398 €
Revenue / average full-time employees
Labour cost per employee per month
2 111 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2024 1 Jul 2024 – 30 Jun 2025 30 Dec 2025 Company’s own e-Äriregister
2023 1 Jul 2023 – 30 Jun 2024 31 Dec 2024 Company’s own e-Äriregister
2022 1 Jul 2022 – 30 Jun 2023 1 Jan 2024 Company’s own e-Äriregister
2021 1 Jul 2021 – 30 Jun 2022 19 May 2023 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69201Auditing Main
Rulings
Number, date Title Deadline State Document
Ä 50151158 / 6
1 Jan 2024
Amendment entry In force
1 Jan 2024
PDF
Ä 50151158 / 5
30 Dec 2021
Amendment entry In force
30 Dec 2021
PDF
Ä 50151158 / 4
10 Feb 2021
Amendment entry In force
10 Feb 2021
PDF
Ä 50151158 / M1
9 Feb 2021
Ruling to eliminate deficiencies 16 Feb 2021 Deficiencies eliminated
9 Feb 2021
PDF
Ä 50151158 / 3
12 Jan 2021
Amendment entry In force
12 Jan 2021
PDF
Ä 50151158 / 2
17 Sep 2020
Amendment entry In force
17 Sep 2020
PDF
Ä 50151158
28 Jul 2020
First entry In force
28 Jul 2020
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data