Pärn & Partners Patendibüroo OÜ is a OÜ based in Tartu linn, registry code 16187213, status: active. Main activity: Other legal activities. According to EMTA, turnover for Q3 2026 was €30 450 with 1 employees.
Turnover
30 450 €
↓ 35.0%vs Q2 2026
State taxes
7 560 €
↓ 29.2%vs Q2 2026
Labour taxes
4 302 €
↓ 3.2%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 202630 450 €
above 81% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee4 302 €
above 94% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025119 495 €
above 92% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 202512.4 %
above 47% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 30 450 € · −35.0% vs Q2 2026 · industry median 9 740 € · above 81% 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: 4 302 € · −3.2% vs Q2 2026 · industry median 1 122 € · above 94% 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: 7 560 € · −29.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
30 450
7 560
4 302
1
Q2 2026
46 816
10 678
4 444
1
Q1 2026
37 102
7 558
4 712
1
Q4 2025
29 974
9 616
7 767
1
Q3 2025
31 437
10 653
8 353
1
Q2 2025
26 202
10 581
8 538
2
Q1 2025
35 099
13 288
9 443
2
Q4 2024
38 929
10 311
8 269
2
Q3 2024
27 788
10 951
8 589
2
Q2 2024
29 014
11 317
8 975
2
Q1 2024
39 713
12 244
11 022
2
Q4 2023
50 615
9 992
9 028
2
Q3 2023
41 821
27 242
8 254
2
Q2 2023
64 782
9 047
9 028
2
Q1 2023
63 385
11 037
8 542
2
Q4 2022
48 181
11 111
7 744
2
Q3 2022
45 353
10 487
6 639
2
Q2 2022
26 703
9 741
6 639
2
Q1 2022
28 399
8 888
5 034
2
Labour taxes per employee per month
1 434 €
Turnover per employee in the quarter
30 450 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € thousand 2025: 119 495 € · −13.6% 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: 14 832 € · −44.8% vs 2024 · industry median 1 062 € · above 86% 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: 12.4 % · −7.0 pp vs the year before · industry median 14.8 % · above 47% 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: 107 482 € · +11.6% vs 2024Equity, € thousand 2025: 100 557 € · +17.3% 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
119 495
14 832
73 456
107 482
100 557
2
2024
138 317
26 891
84 623
96 346
85 725
2
2023
209 480
53 301
87 379
79 000
65 834
2
2022
145 981
72 622
56 332
96 204
83 533
2
2021
10 965
911
3 450
13 076
10 911
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
12.4 %
Net profit / revenue
Return on equity (ROE)
14.7 %
Net profit / equity
Return on assets (ROA)
13.8 %
Net profit / assets
Equity ratio
93.6 %
Equity / assets
Debt ratio
6.4 %
Liabilities / assets
Current ratio
15.52
Current assets / current liabilities
Revenue per employee
59 748 €
Revenue / average full-time employees
Labour cost per employee per month
3 061 €
Labour costs / employees / 12 months (incl. employer taxes)
