WhoWhy OÜ

Active Registry code 16304771 OÜ Tallinn Registered 2 Sep 2021
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WhoWhy OÜ is a OÜ based in Tallinn, registry code 16304771, status: active. Main activity: Other information technology and computer service activities. According to EMTA, turnover for Q3 2026 was €299 with 1 employees.

Turnover
299 €
↓ 96.6% vs Q2 2026
State taxes
509 €
↓ 87.1% vs Q2 2026
Labour taxes
622 €
↓ 86.4% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Computer programming, consultancy and related activities · EMTAK 62

  • Turnover · Q3 2026 299 €
    industry median 19 078 € · companies in the industry: 7 345
  • Labour taxes per employee 622 €
    industry median 2 345 € · companies in the industry: 2 783
  • Revenue · 2025 170 088 €
    industry median 14 309 € · companies in the industry: 13 336
  • Net profit margin · 2025 13.2 %
    industry median 15.1 % · companies in the industry: 8 943

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 299 € · −96.6% vs Q2 2026 · industry median 19 078 € · above 7% of the industry
020 00040 00060 00080 000Q4 2023 Company: 36 818 € Industry median: 20 666 €Q4·23Q1 2024 Company: 26 226 € Industry median: 20 684 €Q2 2024 Company: 26 363 € Industry median: 20 460 €Q2·24Q3 2024 Company: 31 486 € Industry median: 19 818 €Q4 2024 Company: 9 994 € Industry median: 20 482 €Q4·24Q1 2025 Company: 24 123 € Industry median: 20 692 €Q2 2025 Company: 63 256 € Industry median: 21 060 €Q2·25Q3 2025 Company: 24 982 € Industry median: 20 327 €Q4 2025 Company: 16 451 € Industry median: 21 191 €Q4·25Q1 2026 Company: 72 323 € Industry median: 20 665 €Q2 2026 Company: 8 727 € Industry median: 20 000 €Q2·26Q3 2026 Company: 299 € Industry median: 19 078 €Q3·26020 00040 00060 00080 000Q4 2024 Company: 9 994 € Industry median: 20 482 €Q1 2025 Company: 24 123 € Industry median: 20 692 €Q1·25Q2 2025 Company: 63 256 € Industry median: 21 060 €Q3 2025 Company: 24 982 € Industry median: 20 327 €Q3·25Q4 2025 Company: 16 451 € Industry median: 21 191 €Q1 2026 Company: 72 323 € Industry median: 20 665 €Q1·26Q2 2026 Company: 8 727 € Industry median: 20 000 €Q3 2026 Company: 299 € Industry median: 19 078 €Q3·26
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 622 € · −86.4% vs Q2 2026 · industry median 2 345 € · above 9% of the industry
02 0004 0006 0008 000Q4 2023 Company: 4 720 € Industry median: 2 319 €Q4·23Q1 2024 Company: 4 845 € Industry median: 2 529 €Q2 2024 Company: 5 354 € Industry median: 2 514 €Q2·24Q3 2024 Company: 5 283 € Industry median: 2 481 €Q4 2024 Company: 3 318 € Industry median: 2 431 €Q4·24Q1 2025 Company: 6 394 € Industry median: 2 523 €Q2 2025 Company: 5 300 € Industry median: 2 506 €Q2·25Q3 2025 Company: 6 041 € Industry median: 2 577 €Q4 2025 Company: 5 885 € Industry median: 2 632 €Q4·25Q1 2026 Company: 4 588 € Industry median: 2 408 €Q2 2026 Company: 4 579 € Industry median: 2 335 €Q2·26Q3 2026 Company: 622 € Industry median: 2 345 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 3 318 € Industry median: 2 431 €Q1 2025 Company: 6 394 € Industry median: 2 523 €Q1·25Q2 2025 Company: 5 300 € Industry median: 2 506 €Q3 2025 Company: 6 041 € Industry median: 2 577 €Q3·25Q4 2025 Company: 5 885 € Industry median: 2 632 €Q1 2026 Company: 4 588 € Industry median: 2 408 €Q1·26Q2 2026 Company: 4 579 € Industry median: 2 335 €Q3 2026 Company: 622 € Industry median: 2 345 €Q3·26
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 509 € · −87.1% vs Q2 2026
02 0004 0006 0008 000Q4 2023 Company: 4 377 €Q4·23Q1 2024 Company: 4 493 €Q2 2024 Company: 4 949 €Q2·24Q3 2024 Company: 4 897 €Q4 2024 Company: 2 940 €Q4·24Q1 2025 Company: 6 019 €Q2 2025 Company: 4 902 €Q2·25Q3 2025 Company: 5 587 €Q4 2025 Company: 5 443 €Q4·25Q1 2026 Company: 3 914 €Q2 2026 Company: 3 952 €Q2·26Q3 2026 Company: 509 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 2 940 €Q1 2025 Company: 6 019 €Q1·25Q2 2025 Company: 4 902 €Q3 2025 Company: 5 587 €Q3·25Q4 2025 Company: 5 443 €Q1 2026 Company: 3 914 €Q1·26Q2 2026 Company: 3 952 €Q3 2026 Company: 509 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 299 509 622 1
Q2 2026 8 727 3 952 4 579 1
Q1 2026 72 323 3 914 4 588 1
Q4 2025 16 451 5 443 5 885 1
Q3 2025 24 982 5 587 6 041 1
Q2 2025 63 256 4 902 5 300 1
Q1 2025 24 123 6 019 6 394 1
Q4 2024 9 994 2 940 3 318 1
Q3 2024 31 486 4 897 5 283 1
Q2 2024 26 363 4 949 5 354 1
Q1 2024 26 226 4 493 4 845 1
Q4 2023 36 818 4 377 4 720 1
Q3 2023 37 813 4 541 5 045 1
Q2 2023 16 574 3 150 3 026 1
Q1 2023 7 537 4 052 4 340 1
Q4 2022 — 7 721 8 298 1
Q3 2022 — 5 118 5 549 1
Q2 2022 — 3 042 3 298 1
Q1 2022 — — — 1
Labour taxes per employee per month
207 €
Turnover per employee in the quarter
299 €

Q3 2026 · calculated from EMTA data

Financials by year

2022 – 2025
Revenue, € thousand 2025: 170 088 € · +77.1% vs 2024 · industry median 14 309 € · above 85% of the industry
0501001502002022 Company: 129 964 € Industry median: 15 007 €20222023 Company: 125 867 € Industry median: 15 500 €20232024 Company: 96 026 € Industry median: 13 785 €20242025 Company: 170 088 € Industry median: 14 309 €20250501001502002022 Company: 129 964 € Industry median: 15 007 €2023 Company: 125 867 € Industry median: 15 500 €20232024 Company: 96 026 € Industry median: 13 785 €2025 Company: 170 088 € Industry median: 14 309 €2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 22 480 € · +4 525.5% vs 2024 · industry median 106 € · above 80% of the industry
-10 000010 00020 00030 0002022 Company: -4 408 € Industry median: 300 €20222023 Company: 4 400 € Industry median: 383 €20232024 Company: 486 € Industry median: 249 €20242025 Company: 22 480 € Industry median: 106 €2025-10 000010 00020 00030 0002022 Company: -4 408 € Industry median: 300 €2023 Company: 4 400 € Industry median: 383 €20232024 Company: 486 € Industry median: 249 €2025 Company: 22 480 € Industry median: 106 €2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 13.2 % · +12.7 pp vs the year before · industry median 15.1 % · above 48% of the industry
-5051015202022 Company: -3.4 % Industry median: 19.1 %20222023 Company: 3.5 % Industry median: 17.8 %20232024 Company: 0.5 % Industry median: 16.3 %20242025 Company: 13.2 % Industry median: 15.1 %2025-5051015202022 Company: -3.4 % Industry median: 19.1 %2023 Company: 3.5 % Industry median: 17.8 %20232024 Company: 0.5 % Industry median: 16.3 %2025 Company: 13.2 % Industry median: 15.1 %2025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 27 347 € · +303.4% vs 2024
010 00020 00030 0002022 Company: 1 841 €20222023 Company: 12 308 €20232024 Company: 6 779 €20242025 Company: 27 347 €2025010 00020 00030 0002022 Company: 1 841 €2023 Company: 12 308 €20232024 Company: 6 779 €2025 Company: 27 347 €2025
Equity, € 2025: 22 958 € · +4 702.9% vs 2024
-10 000010 00020 00030 0002022 Company: -4 408 €20222023 Company: -8 €20232024 Company: 478 €20242025 Company: 22 958 €2025-10 000010 00020 00030 0002022 Company: -4 408 €2023 Company: -8 €20232024 Company: 478 €2025 Company: 22 958 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Computer programming, consultancy and related 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 170 088 22 480 48 899 27 347 22 958 1
2024 96 026 486 45 733 6 779 478 1
2023 125 867 4 400 39 848 12 308 -8 1
2022 129 964 -4 408 49 372 1 841 -4 408 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
13.2 %
Net profit / revenue
Return on equity (ROE)
97.9 %
Net profit / equity
Return on assets (ROA)
82.2 %
Net profit / assets
Equity ratio
84.0 %
Equity / assets
Debt ratio
16.0 %
Liabilities / assets
Current ratio
6.23
Current assets / current liabilities
Revenue per employee
170 088 €
Revenue / average full-time employees
Labour cost per employee per month
4 075 €
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 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 23 May 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Jun 2024 Company’s own e-Äriregister
2022 2 Sep 2021 – 31 Dec 2022 16 Jun 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

Activities (EMTAK)

  • 62901Other information technology and computer service activities Main
Rulings
Number, date Title Deadline State Document
Ä 50181900 / 5
23 Aug 2024
Amendment entry In force
23 Aug 2024
PDF
Ä 50181900 / 4
10 Apr 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
10 Apr 2024
PDF
Ä 50181900 / 3
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50181900 / 2
17 Feb 2022
Amendment entry In force
17 Feb 2022
PDF
Ä 50181900
2 Sep 2021
First entry In force
2 Sep 2021
PDF

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