Smartius OÜ

Active Registry code 16336038 OÜ Tallinn Registered 7 Oct 2021
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Smartius OÜ is a OÜ based in Tallinn, registry code 16336038, status: active. Main activity: Activities of legal counsels and legal offices. According to EMTA, turnover for Q3 2026 was €10 013 with employees.

Turnover
10 013 €
↓ 30.8% vs Q2 2026
State taxes
1 385 €
↓ 75.5% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 10 013 €
    industry median 9 728 € · companies in the industry: 3 328
  • Revenue · 2025 31 517 €
    industry median 12 778 € · companies in the industry: 8 417
  • Net profit margin · 2025 25.9 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 10 013 € · −30.8% vs Q2 2026 · industry median 9 728 € · above 51% of the industry
010 00020 00030 000Q4 2023 Company: 19 409 € Industry median: 8 379 €Q4·23Q1 2024 Company: 12 700 € Industry median: 8 662 €Q2 2024 Company: 25 260 € Industry median: 9 050 €Q2·24Q3 2024 Company: 6 720 € Industry median: 9 026 €Q4 2024 Company: 5 618 € Industry median: 8 655 €Q4·24Q1 2025 Company: 5 113 € Industry median: 8 739 €Q2 2025 Company: 16 835 € Industry median: 8 930 €Q2·25Q3 2025 Company: 0 € Industry median: 9 018 €Q4 2025 Company: 2 820 € Industry median: 8 812 €Q4·25Q1 2026 Company: 7 313 € Industry median: 9 182 €Q2 2026 Company: 14 475 € Industry median: 9 900 €Q2·26Q3 2026 Company: 10 013 € Industry median: 9 728 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 5 618 € Industry median: 8 655 €Q1 2025 Company: 5 113 € Industry median: 8 739 €Q1·25Q2 2025 Company: 16 835 € Industry median: 8 930 €Q3 2025 Company: 0 € Industry median: 9 018 €Q3·25Q4 2025 Company: 2 820 € Industry median: 8 812 €Q1 2026 Company: 7 313 € Industry median: 9 182 €Q1·26Q2 2026 Company: 14 475 € Industry median: 9 900 €Q3 2026 Company: 10 013 € Industry median: 9 728 €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.

State taxes, € Q3 2026: 1 385 € · −75.5% vs Q2 2026
02 0004 0006 000Q4 2023 Company: 2 670 €Q4·23Q1 2024 Company: 1 474 €Q2 2024 Company: 4 599 €Q2·24Q3 2024 Company: 217 €Q4 2024 Company: 203 €Q4·24Q1 2025 Company: 766 €Q2 2025 Company: 888 €Q2·25Q3 2025 Company: —Q4 2025 Company: 612 €Q4·25Q1 2026 Company: 985 €Q2 2026 Company: 5 654 €Q2·26Q3 2026 Company: 1 385 €Q3·2602 0004 0006 000Q4 2024 Company: 203 €Q1 2025 Company: 766 €Q1·25Q2 2025 Company: 888 €Q3 2025 Company: —Q3·25Q4 2025 Company: 612 €Q1 2026 Company: 985 €Q1·26Q2 2026 Company: 5 654 €Q3 2026 Company: 1 385 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 10 013 1 385 — —
Q2 2026 14 475 5 654 — —
Q1 2026 7 313 985 — —
Q4 2025 2 820 612 — —
Q3 2025 — — — —
Q2 2025 16 835 888 — —
Q1 2025 5 113 766 — —
Q4 2024 5 618 203 — —
Q3 2024 6 720 217 — —
Q2 2024 25 260 4 599 — —
Q1 2024 12 700 1 474 — —
Q4 2023 19 409 2 670 — —
Q3 2023 17 284 4 196 — —
Q2 2023 22 728 607 — —
Q1 2023 18 683 1 388 — —
Q4 2022 32 123 2 744 — —
Q3 2022 13 221 457 — —
Q2 2022 9 676 173 — —
Q1 2022 22 991 2 304 — —

Financials by year

2022 – 2025
Revenue, € 2025: 31 517 € · −26.5% vs 2024 · industry median 12 778 € · above 73% of the industry
020 00040 00060 00080 000100 0002022 Company: 81 967 € Industry median: 11 499 €20222023 Company: 71 450 € Industry median: 12 140 €20232024 Company: 42 888 € Industry median: 12 262 €20242025 Company: 31 517 € Industry median: 12 778 €2025020 00040 00060 00080 000100 0002022 Company: 81 967 € Industry median: 11 499 €2023 Company: 71 450 € Industry median: 12 140 €20232024 Company: 42 888 € Industry median: 12 262 €2025 Company: 31 517 € Industry median: 12 778 €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, € 2025: 8 153 € · +486.1% vs 2024 · industry median 1 061 € · above 77% of the industry
05 00010 00015 00020 00025 0002022 Company: 24 794 € Industry median: 1 041 €20222023 Company: 14 665 € Industry median: 1 210 €20232024 Company: 1 391 € Industry median: 986 €20242025 Company: 8 153 € Industry median: 1 061 €202505 00010 00015 00020 00025 0002022 Company: 24 794 € Industry median: 1 041 €2023 Company: 14 665 € Industry median: 1 210 €20232024 Company: 1 391 € Industry median: 986 €2025 Company: 8 153 € Industry median: 1 061 €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: 25.9 % · +22.6 pp vs the year before · industry median 14.8 % · above 62% of the industry
0102030402022 Company: 30.2 % Industry median: 16.2 %20222023 Company: 20.5 % Industry median: 16.9 %20232024 Company: 3.2 % Industry median: 15.0 %20242025 Company: 25.9 % Industry median: 14.8 %20250102030402022 Company: 30.2 % Industry median: 16.2 %2023 Company: 20.5 % Industry median: 16.9 %20232024 Company: 3.2 % Industry median: 15.0 %2025 Company: 25.9 % 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, € 2025: 32 545 € · +9.5% vs 2024
010 00020 00030 00040 0002022 Company: 27 294 €20222023 Company: 34 060 €20232024 Company: 29 722 €20242025 Company: 32 545 €2025010 00020 00030 00040 0002022 Company: 27 294 €2023 Company: 34 060 €20232024 Company: 29 722 €2025 Company: 32 545 €2025
Equity, € 2025: 31 503 € · +34.9% vs 2024
010 00020 00030 00040 0002022 Company: 27 294 €20222023 Company: 26 959 €20232024 Company: 23 350 €20242025 Company: 31 503 €2025010 00020 00030 00040 0002022 Company: 27 294 €2023 Company: 26 959 €20232024 Company: 23 350 €2025 Company: 31 503 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02022 Company: 0 Industry median: 120222023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02022 Company: 0 Industry median: 12023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 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 31 517 8 153 0 32 545 31 503 0
2024 42 888 1 391 0 29 722 23 350 0
2023 71 450 14 665 0 34 060 26 959 0
2022 81 967 24 794 0 27 294 27 294 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
25.9 %
Net profit / revenue
Return on equity (ROE)
25.9 %
Net profit / equity
Return on assets (ROA)
25.1 %
Net profit / assets
Equity ratio
96.8 %
Equity / assets
Debt ratio
3.2 %
Liabilities / assets
Current ratio
31.23
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 4 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Apr 2024 Company’s own e-Äriregister
2022 7 Oct 2021 – 31 Dec 2022 26 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

  • Anti Kodar
    Indirect ownership · since 7 Oct 2021

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 69102Activities of legal counsels and legal offices Main
Rulings
Number, date Title Deadline State Document
Ä 50185248 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50185248 / 2
8 Nov 2021
Amendment under Commercial Code § 525 (2) In force
8 Nov 2021
PDF
Ä 50185248
7 Oct 2021
First entry In force
7 Oct 2021
PDF

Sources: e-Äriregister and EMTA. Data updated 28 Oct 2026. Open at the source ↗ · Report an error in the data