Praktikal Education OÜ

Active Registry code 16229727 OÜ Tartu linn Registered 14 May 2021
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Praktikal Education OÜ is a OÜ based in Tartu linn, registry code 16229727, status: active. Main activity: Other manufacturing n.e.c.. According to EMTA, turnover for Q3 2026 was €14 758 with 5 employees.

Turnover
14 758 €
↓ 80.3% vs Q2 2026
State taxes
11 478 €
↓ 43.5% vs Q2 2026
Labour taxes
11 895 €
↓ 35.6% vs Q2 2026
Employees
5
−3 vs Q2 2026

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

Position in the industry Other manufacturing · EMTAK 32

  • Turnover · Q3 2026 14 758 €
    industry median 22 261 € · companies in the industry: 304
  • Labour taxes per employee 2 379 €
    industry median 1 664 € · companies in the industry: 293
  • Revenue · 2025 334 299 €
    industry median 15 630 € · companies in the industry: 668
  • Net profit margin · 2025 -4.7 %
    industry median 4.9 % · companies in the industry: 476

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 14 758 € · −80.3% vs Q2 2026 · industry median 22 261 € · above 41% of the industry
050100150200Q4 2023 Company: 55 290 € Industry median: 28 807 €Q4·23Q1 2024 Company: 37 690 € Industry median: 21 617 €Q2 2024 Company: 48 779 € Industry median: 25 150 €Q2·24Q3 2024 Company: 6 646 € Industry median: 22 329 €Q4 2024 Company: 58 184 € Industry median: 24 519 €Q4·24Q1 2025 Company: 67 233 € Industry median: 18 966 €Q2 2025 Company: 123 967 € Industry median: 23 093 €Q2·25Q3 2025 Company: 75 721 € Industry median: 19 759 €Q4 2025 Company: 179 239 € Industry median: 22 631 €Q4·25Q1 2026 Company: 42 474 € Industry median: 20 839 €Q2 2026 Company: 75 056 € Industry median: 24 250 €Q2·26Q3 2026 Company: 14 758 € Industry median: 22 261 €Q3·26050100150200Q4 2024 Company: 58 184 € Industry median: 24 519 €Q1 2025 Company: 67 233 € Industry median: 18 966 €Q1·25Q2 2025 Company: 123 967 € Industry median: 23 093 €Q3 2025 Company: 75 721 € Industry median: 19 759 €Q3·25Q4 2025 Company: 179 239 € Industry median: 22 631 €Q1 2026 Company: 42 474 € Industry median: 20 839 €Q1·26Q2 2026 Company: 75 056 € Industry median: 24 250 €Q3 2026 Company: 14 758 € Industry median: 22 261 €Q3·26
  • Company
  • Industry median

Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 379 € · +3.0% vs Q2 2026 · industry median 1 664 € · above 65% of the industry
05 00010 00015 00020 000Q4 2023 Company: 3 050 € Industry median: 1 515 €Q4·23Q1 2024 Company: 2 331 € Industry median: 1 536 €Q2 2024 Company: 8 102 € Industry median: 1 461 €Q2·24Q3 2024 Company: 18 438 € Industry median: 1 543 €Q4 2024 Company: 5 643 € Industry median: 1 491 €Q4·24Q1 2025 Company: 2 539 € Industry median: 1 526 €Q2 2025 Company: 2 804 € Industry median: 1 522 €Q2·25Q3 2025 Company: 1 841 € Industry median: 1 696 €Q4 2025 Company: 1 604 € Industry median: 1 712 €Q4·25Q1 2026 Company: 1 808 € Industry median: 1 577 €Q2 2026 Company: 2 309 € Industry median: 1 542 €Q2·26Q3 2026 Company: 2 379 € Industry median: 1 664 €Q3·2602 0004 0006 000Q4 2024 Company: 5 643 € Industry median: 1 491 €Q1 2025 Company: 2 539 € Industry median: 1 526 €Q1·25Q2 2025 Company: 2 804 € Industry median: 1 522 €Q3 2025 Company: 1 841 € Industry median: 1 696 €Q3·25Q4 2025 Company: 1 604 € Industry median: 1 712 €Q1 2026 Company: 1 808 € Industry median: 1 577 €Q1·26Q2 2026 Company: 2 309 € Industry median: 1 542 €Q3 2026 Company: 2 379 € Industry median: 1 664 €Q3·26
  • Company
  • Industry median

Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 5 · −37.5% vs Q2 2026
051015Q4 2023 Company: 13Q4·23Q1 2024 Company: 14Q2 2024 Company: 3Q2·24Q3 2024 Company: 3Q4 2024 Company: 4Q4·24Q1 2025 Company: 8Q2 2025 Company: 6Q2·25Q3 2025 Company: 10Q4 2025 Company: 13Q4·25Q1 2026 Company: 12Q2 2026 Company: 8Q2·26Q3 2026 Company: 5Q3·26051015Q4 2024 Company: 4Q1 2025 Company: 8Q1·25Q2 2025 Company: 6Q3 2025 Company: 10Q3·25Q4 2025 Company: 13Q1 2026 Company: 12Q1·26Q2 2026 Company: 8Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 11 478 € · −43.5% vs Q2 2026
020 00040 00060 000Q4 2023 Company: 42 248 €Q4·23Q1 2024 Company: 33 458 €Q2 2024 Company: 23 602 €Q2·24Q3 2024 Company: 53 568 €Q4 2024 Company: 23 463 €Q4·24Q1 2025 Company: 27 507 €Q2 2025 Company: 34 535 €Q2·25Q3 2025 Company: 22 726 €Q4 2025 Company: 44 061 €Q4·25Q1 2026 Company: 19 876 €Q2 2026 Company: 20 299 €Q2·26Q3 2026 Company: 11 478 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 23 463 €Q1 2025 Company: 27 507 €Q1·25Q2 2025 Company: 34 535 €Q3 2025 Company: 22 726 €Q3·25Q4 2025 Company: 44 061 €Q1 2026 Company: 19 876 €Q1·26Q2 2026 Company: 20 299 €Q3 2026 Company: 11 478 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 14 758 11 478 11 895 5
Q2 2026 75 056 20 299 18 472 8
Q1 2026 42 474 19 876 21 694 12
Q4 2025 179 239 44 061 20 851 13
Q3 2025 75 721 22 726 18 410 10
Q2 2025 123 967 34 535 16 824 6
Q1 2025 67 233 27 507 20 309 8
Q4 2024 58 184 23 463 22 573 4
Q3 2024 6 646 53 568 55 315 3
Q2 2024 48 779 23 602 24 305 3
Q1 2024 37 690 33 458 32 639 14
Q4 2023 55 290 42 248 39 647 13
Q3 2023 34 146 35 349 35 875 12
Q2 2023 35 297 34 257 36 858 14
Q1 2023 59 112 35 382 34 046 16
Q4 2022 127 473 40 656 30 703 15
Q3 2022 11 153 21 532 22 282 18
Q2 2022 53 487 23 018 19 289 6
Q1 2022 17 043 9 471 8 405 8
Labour taxes per employee per month
793 €
Turnover per employee in the quarter
2 952 €

Q3 2026 · calculated from EMTA data

Financials by year

2021 – 2025
Revenue, € thousand 2025: 334 299 € · +24.8% vs 2024 · industry median 15 630 € · above 86% of the industry
01002003004002021 Company: 31 312 € Industry median: 26 265 €20212022 Company: 209 269 € Industry median: 22 848 €20222023 Company: 140 083 € Industry median: 16 122 €20232024 Company: 267 896 € Industry median: 15 894 €20242025 Company: 334 299 € Industry median: 15 630 €202501002003004002021 Company: 31 312 € Industry median: 26 265 €20212022 Company: 209 269 € Industry median: 22 848 €2023 Company: 140 083 € Industry median: 16 122 €20232024 Company: 267 896 € Industry median: 15 894 €2025 Company: 334 299 € Industry median: 15 630 €2025
  • Company
  • Industry median

Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: -15 859 € · +85.7% vs 2024 · industry median 82 € · above 6% of the industry
-250-200-150-100-500502021 Company: -82 816 € Industry median: 591 €20212022 Company: -204 227 € Industry median: 203 €20222023 Company: -72 097 € Industry median: 167 €20232024 Company: -111 254 € Industry median: 87 €20242025 Company: -15 859 € Industry median: 82 €2025-250-200-150-100-500502021 Company: -82 816 € Industry median: 591 €20212022 Company: -204 227 € Industry median: 203 €2023 Company: -72 097 € Industry median: 167 €20232024 Company: -111 254 € Industry median: 87 €2025 Company: -15 859 € Industry median: 82 €2025
  • Company
  • Industry median

Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -4.7 % · +36.8 pp vs the year before · industry median 4.9 % · above 23% of the industry
-300-200-10001002021 Company: -264.5 % Industry median: 6.6 %20212022 Company: -97.6 % Industry median: 5.2 %20222023 Company: -51.5 % Industry median: 4.4 %20232024 Company: -41.5 % Industry median: 5.0 %20242025 Company: -4.7 % Industry median: 4.9 %2025-300-200-10001002021 Company: -264.5 % Industry median: 6.6 %20212022 Company: -97.6 % Industry median: 5.2 %2023 Company: -51.5 % Industry median: 4.4 %20232024 Company: -41.5 % Industry median: 5.0 %2025 Company: -4.7 % Industry median: 4.9 %2025
  • Company
  • Industry median

Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 885 005 € · +10.3% vs 2024
02004006008001 0002021 Company: 22 120 €20212022 Company: 271 383 €20222023 Company: 544 506 €20232024 Company: 802 157 €20242025 Company: 885 005 €202502004006008001 0002021 Company: 22 120 €20212022 Company: 271 383 €2023 Company: 544 506 €20232024 Company: 802 157 €2025 Company: 885 005 €2025
Equity, € thousand 2025: 688 394 € · +67.4% vs 2024
-20002004006008002021 Company: -82 816 €20212022 Company: 249 142 €20222023 Company: 482 503 €20232024 Company: 411 248 €20242025 Company: 688 394 €2025-20002004006008002021 Company: -82 816 €20212022 Company: 249 142 €2023 Company: 482 503 €20232024 Company: 411 248 €2025 Company: 688 394 €2025
Employees 2025: 5 · −37.5% vs 2024 · industry median 2 · above 75% of the industry
0510152021 Company: 1 Industry median: 220212022 Company: 12 Industry median: 220222023 Company: 14 Industry median: 220232024 Company: 8 Industry median: 220242025 Company: 5 Industry median: 220250510152021 Company: 1 Industry median: 220212022 Company: 12 Industry median: 22023 Company: 14 Industry median: 220232024 Company: 8 Industry median: 22025 Company: 5 Industry median: 22025
  • Company
  • Industry median

Industry: Other manufacturing (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 334 299 -15 859 72 888 885 005 688 394 5
2024 267 896 -111 254 102 828 802 157 411 248 8
2023 140 083 -72 097 192 465 544 506 482 503 14
2022 209 269 -204 227 219 732 271 383 249 142 12
2021 31 312 -82 816 38 464 22 120 -82 816 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
-4.7 %
Net profit / revenue
Return on equity (ROE)
-2.3 %
Net profit / equity
Return on assets (ROA)
-1.8 %
Net profit / assets
Equity ratio
77.8 %
Equity / assets
Debt ratio
22.2 %
Liabilities / assets
Current ratio
2.03
Current assets / current liabilities
Revenue per employee
66 860 €
Revenue / average full-time employees
Labour cost per employee per month
1 215 €
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 10 Jul 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 21 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 21 Mar 2025 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 5 May 2023 Company’s own e-Äriregister
2021 14 May 2021 – 31 Dec 2021 11 Jul 2022 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)

  • 32991Other manufacturing n.e.c. Main
  • 58112Publishing of textbooks, dictionaries and other encyclopaedias

Rulings 13

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50173922 / 11
10 Jun 2025
 Amendment entry In force
10 Jun 2025
 PDF
Ä 50173922 / M2
6 Jun 2025
 Ruling to eliminate deficiencies 6 Jul 2025 Deficiencies eliminated
10 Jun 2025
 PDF
Ä 50173922 / 10
25 Mar 2024
 Amendment entry In force
25 Mar 2024
 PDF
Ä 50173922 / 9
29 Nov 2023
 Amendment entry In force
29 Nov 2023
 PDF
Ä 50173922 / 8
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50173922 / 7
12 Jul 2023
 Amendment entry In force
12 Jul 2023
 PDF
Ä 50173922 / 6
2 Jun 2023
 Amendment entry In force
2 Jun 2023
 PDF
Ä 50173922 / 5
16 May 2023
 Entry refused: deficiencies not eliminated In force
3 Jun 2023
 PDF
Ä 50173922 / M1
13 Apr 2023
 Ruling to eliminate deficiencies 13 May 2023 In force
29 Apr 2023
 PDF
Ä 50173922 / 4
11 May 2022
 Amendment entry In force
11 May 2022
 PDF
Ä 50173922 / 3
15 Mar 2022
 Amendment entry In force
15 Mar 2022
 PDF
Ä 50173922 / 2
19 Oct 2021
 Amendment under Commercial Code § 525 (2) In force
19 Oct 2021
 PDF
Ä 50173922
14 May 2021
 First entry In force
14 May 2021
 PDF

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