HR Practice Osaühing

In liquidation Registry code 16411900 OÜ Tallinn Registered 3 Jan 2022
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HR Practice Osaühing is a OÜ based in Tallinn, registry code 16411900, status: in liquidation. Main activity: Language training. According to EMTA, turnover for Q3 2026 was €3 644 with employees.

Turnover
3 644 €
↓ 63.5% vs Q2 2026
State taxes
726 €
↓ 29.0% vs Q2 2026
Labour taxes
771 €
↓ 29.2% vs Q2 2026
Employees
—

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

Position in the industry Education · EMTAK 85

  • Turnover · Q3 2026 3 644 €
    industry median 8 170 € · companies in the industry: 1 274
  • Revenue · 2025 31 251 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 1.4 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q2 2023 – Q3 2026
Turnover, € Q3 2026: 3 644 € · −63.5% vs Q2 2026 · industry median 8 170 € · above 32% of the industry
05 00010 00015 00020 00025 000Q2 2023 Company: 0 € Industry median: 11 907 €Q2·23Q3 2023 Company: 0 € Industry median: 10 163 €Q4 2023 Company: — Industry median: 12 167 €Q4·23Q3 2024 Company: 21 115 € Industry median: 7 966 €Q4 2024 Company: 7 548 € Industry median: 11 391 €Q4·24Q1 2025 Company: 9 135 € Industry median: 10 724 €Q2 2025 Company: 8 960 € Industry median: 11 590 €Q2·25Q3 2025 Company: 8 299 € Industry median: 9 084 €Q4 2025 Company: 10 468 € Industry median: 10 603 €Q4·25Q1 2026 Company: 7 554 € Industry median: 10 589 €Q2 2026 Company: 9 971 € Industry median: 11 116 €Q2·26Q3 2026 Company: 3 644 € Industry median: 8 170 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 7 548 € Industry median: 11 391 €Q1 2025 Company: 9 135 € Industry median: 10 724 €Q1·25Q2 2025 Company: 8 960 € Industry median: 11 590 €Q3 2025 Company: 8 299 € Industry median: 9 084 €Q3·25Q4 2025 Company: 10 468 € Industry median: 10 603 €Q1 2026 Company: 7 554 € Industry median: 10 589 €Q1·26Q2 2026 Company: 9 971 € Industry median: 11 116 €Q3 2026 Company: 3 644 € Industry median: 8 170 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q2 2026: 1 089 € · +2.3% vs Q1 2026 · industry median 1 179 € · above 42% of the industry
05001 0001 500Q2 2023 Company: 682 € Industry median: 1 095 €Q2·23Q3 2023 Company: — Industry median: 998 €Q4 2023 Company: — Industry median: 1 011 €Q4·23Q3 2024 Company: — Industry median: 1 056 €Q4 2024 Company: 565 € Industry median: 1 051 €Q4·24Q1 2025 Company: 257 € Industry median: 1 132 €Q2 2025 Company: 1 027 € Industry median: 1 260 €Q2·25Q3 2025 Company: 1 085 € Industry median: 1 134 €Q4 2025 Company: 1 085 € Industry median: 1 126 €Q4·25Q1 2026 Company: 1 064 € Industry median: 1 116 €Q2 2026 Company: 1 089 € Industry median: 1 179 €Q2·26Q3 2026 Company: — Industry median: 1 198 €Q3·2605001 0001 500Q4 2024 Company: 565 € Industry median: 1 051 €Q1 2025 Company: 257 € Industry median: 1 132 €Q1·25Q2 2025 Company: 1 027 € Industry median: 1 260 €Q3 2025 Company: 1 085 € Industry median: 1 134 €Q3·25Q4 2025 Company: 1 085 € Industry median: 1 126 €Q1 2026 Company: 1 064 € Industry median: 1 116 €Q1·26Q2 2026 Company: 1 089 € Industry median: 1 179 €Q3 2026 Company: — Industry median: 1 198 €Q3·26
  • Company
  • Industry median

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

Employees Q2 2026: 1 · +0.0% vs Q1 2026
0.00.20.40.60.81.0Q2 2023 Company: 1Q2·23Q3 2023 Company: —Q4 2023 Company: —Q4·23Q3 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: —Q3·260.00.20.40.60.81.0Q4 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: —Q3·26
State taxes, € Q3 2026: 726 € · −29.0% vs Q2 2026
02505007501 0001 250Q2 2023 Company: 637 €Q2·23Q3 2023 Company: 753 €Q4 2023 Company: 251 €Q4·23Q3 2024 Company: —Q4 2024 Company: 525 €Q4·24Q1 2025 Company: 197 €Q2 2025 Company: 963 €Q2·25Q3 2025 Company: 1 021 €Q4 2025 Company: 1 021 €Q4·25Q1 2026 Company: 1 001 €Q2 2026 Company: 1 023 €Q2·26Q3 2026 Company: 726 €Q3·2602505007501 0001 250Q4 2024 Company: 525 €Q1 2025 Company: 197 €Q1·25Q2 2025 Company: 963 €Q3 2025 Company: 1 021 €Q3·25Q4 2025 Company: 1 021 €Q1 2026 Company: 1 001 €Q1·26Q2 2026 Company: 1 023 €Q3 2026 Company: 726 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 3 644 726 771 —
Q2 2026 9 971 1 023 1 089 1
Q1 2026 7 554 1 001 1 064 1
Q4 2025 10 468 1 021 1 085 1
Q3 2025 8 299 1 021 1 085 1
Q2 2025 8 960 963 1 027 1
Q1 2025 9 135 197 257 1
Q4 2024 7 548 525 565 1
Q3 2024 21 115 — — 1
Q4 2023 — 251 269 —
Q3 2023 — 753 806 —
Q2 2023 — 637 682 1
Q1 2023 — 711 760 1
Q4 2022 — 734 781 1
Q3 2022 17 437 734 781 1
Q2 2022 18 168 528 561 1
Q1 2022 6 254 — — 1

Financials by year

2022 – 2026
Revenue, € 2025: 31 251 € · +18.8% vs 2024 · industry median 2 265 € · above 84% of the industry
010 00020 00030 00040 00050 0002022 Company: 41 859 € Industry median: 1 727 €20222023 Company: 50 € Industry median: 1 800 €20232024 Company: 26 316 € Industry median: 2 003 €20242025 Company: 31 251 € Industry median: 2 265 €20252026 Company: — Industry median: 1 299 €2026010 00020 00030 00040 00050 0002022 Company: 41 859 € Industry median: 1 727 €20222023 Company: 50 € Industry median: 1 800 €2024 Company: 26 316 € Industry median: 2 003 €20242025 Company: 31 251 € Industry median: 2 265 €2026 Company: — Industry median: 1 299 €2026
  • Company
  • Industry median

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

Net profit, € 2025: 424 € · −96.7% vs 2024 · industry median 136 € · above 56% of the industry
-20 000-10 000010 00020 0002022 Company: 15 594 € Industry median: 93 €20222023 Company: -16 050 € Industry median: 179 €20232024 Company: 12 766 € Industry median: 102 €20242025 Company: 424 € Industry median: 136 €20252026 Company: — Industry median: 0 €2026-20 000-10 000010 00020 0002022 Company: 15 594 € Industry median: 93 €20222023 Company: -16 050 € Industry median: 179 €2024 Company: 12 766 € Industry median: 102 €20242025 Company: 424 € Industry median: 136 €2026 Company: — Industry median: 0 €2026
  • Company
  • Industry median

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

Net profit margin, % 2025: 1.4 % · −47.2 pp vs the year before · industry median 6.7 % · above 38% of the industry
010203040502022 Company: 37.3 % Industry median: 6.8 %20222023 Company: — Industry median: 7.5 %20232024 Company: 48.5 % Industry median: 7.1 %20242025 Company: 1.4 % Industry median: 6.7 %20252026 Company: — Industry median: 1.1 %2026010203040502022 Company: 37.3 % Industry median: 6.8 %20222023 Company: — Industry median: 7.5 %2024 Company: 48.5 % Industry median: 7.1 %20242025 Company: 1.4 % Industry median: 6.7 %2026 Company: — Industry median: 1.1 %2026
  • Company
  • Industry median

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

Assets, € 2025: 17 826 € · +33.1% vs 2024
05 00010 00015 00020 0002022 Company: 16 731 €20222023 Company: 821 €20232024 Company: 13 394 €20242025 Company: 17 826 €20252026 Company: —202605 00010 00015 00020 0002022 Company: 16 731 €20222023 Company: 821 €2024 Company: 13 394 €20242025 Company: 17 826 €2026 Company: —2026
Equity, € 2025: 12 734 € · +3.4% vs 2024
-5 00005 00010 00015 00020 0002022 Company: 15 594 €20222023 Company: -456 €20232024 Company: 12 310 €20242025 Company: 12 734 €20252026 Company: —2026-5 00005 00010 00015 00020 0002022 Company: 15 594 €20222023 Company: -456 €2024 Company: 12 310 €20242025 Company: 12 734 €2026 Company: —2026
Employees 2026: 1 · +0.0% vs 2025 · 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: 120252026 Company: 1 Industry median: 120260.00.20.40.60.81.02022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 12024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 12026 Company: 1 Industry median: 12026
  • Company
  • Industry median

Industry: Education (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
2026 — — — — — 1
2025 31 251 424 13 897 17 826 12 734 1
2024 26 316 12 766 3 833 13 394 12 310 1
2023 50 -16 050 7 401 821 -456 1
2022 41 859 15 594 8 882 16 731 15 594 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
1.4 %
Net profit / revenue
Return on equity (ROE)
3.3 %
Net profit / equity
Return on assets (ROA)
2.4 %
Net profit / assets
Equity ratio
71.4 %
Equity / assets
Debt ratio
28.6 %
Liabilities / assets
Current ratio
3.45
Current assets / current liabilities
Revenue per employee
31 251 €
Revenue / average full-time employees
Labour cost per employee per month
1 158 €
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 6 Jul 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 21 Jun 2024 Company’s own e-Äriregister
2022 3 Jan 2022 – 31 Dec 2022 19 Jun 2023 Company’s own e-Äriregister

Board

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 85591Language training Main

History of changes

What Value Period
Status In liquidation 22 Jul 2026 – now
Status Active 3 Jan 2022 – now
Rulings
Number, date Title Deadline State Document
Ä 50193337 / 7
22 Jul 2026
Termination entry In force
22 Jul 2026
PDF
Ä 50193337 / 6
12 Apr 2024
Amendment entry In force
12 Apr 2024
PDF
Ä 50193337 / M5
2 Apr 2024
Ruling to eliminate deficiencies 19 Apr 2024 Deficiencies eliminated
12 Apr 2024
PDF
Ä 50193337 / M4
9 Oct 2023
Refund of the state fee In force
9 Oct 2023
PDF
Ä 50193337 / M3
4 Oct 2023
Procedural ruling In force
4 Oct 2023
PDF
Ä 50193337 / 5
3 Oct 2023
Amendment entry In force
3 Oct 2023
PDF
Ä 50193337 / M2
26 Sep 2023
Ruling to eliminate deficiencies 14 Oct 2023 Deficiencies eliminated
3 Oct 2023
PDF
Ä 50193337 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50193337 / 3
25 Apr 2022
Amendment entry In force
25 Apr 2022
PDF
Ä 50193337 / M1
20 Apr 2022
Public service of a ruling in Ametlikud Teadaanded In force
20 Apr 2022
PDF
Ä 50193337 / 2
10 Mar 2022
Entry made by the register on its own initiative In force
10 Mar 2022
PDF
Ä 50193337
3 Jan 2022
First entry In force
3 Jan 2022
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data