Tugay Advisory OÜ

Active Registry code 16468937 OÜ Lubja küla Registered 28 Mar 2022
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Tugay Advisory OÜ is a OÜ based in Lubja küla, registry code 16468937, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €12 000 with employees.

Turnover
12 000 €
↓ 33.3% vs Q2 2026
State taxes
2 445 €
↓ 63.9% vs Q2 2026
Labour taxes
0 €
↓ 100.0% vs Q2 2026
Employees
—

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

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Turnover · Q3 2026 12 000 €
    industry median 13 705 € · companies in the industry: 4 338
  • Revenue · 2025 56 000 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 110.3 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 12 000 € · −33.3% vs Q2 2026 · industry median 13 705 € · above 46% of the industry
020 00040 00060 000Q4 2023 Company: 8 750 € Industry median: 15 091 €Q4·23Q1 2024 Company: 11 250 € Industry median: 14 762 €Q2 2024 Company: 51 250 € Industry median: 14 762 €Q2·24Q3 2024 Company: 11 250 € Industry median: 14 140 €Q4 2024 Company: 11 250 € Industry median: 15 052 €Q4·24Q1 2025 Company: 11 750 € Industry median: 14 703 €Q2 2025 Company: 20 000 € Industry median: 13 688 €Q2·25Q3 2025 Company: 12 000 € Industry median: 13 984 €Q4 2025 Company: 12 000 € Industry median: 14 505 €Q4·25Q1 2026 Company: 12 000 € Industry median: 14 237 €Q2 2026 Company: 18 000 € Industry median: 14 128 €Q2·26Q3 2026 Company: 12 000 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 11 250 € Industry median: 15 052 €Q1 2025 Company: 11 750 € Industry median: 14 703 €Q1·25Q2 2025 Company: 20 000 € Industry median: 13 688 €Q3 2025 Company: 12 000 € Industry median: 13 984 €Q3·25Q4 2025 Company: 12 000 € Industry median: 14 505 €Q1 2026 Company: 12 000 € Industry median: 14 237 €Q1·26Q2 2026 Company: 18 000 € Industry median: 14 128 €Q3 2026 Company: 12 000 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 2 445 € · −63.9% vs Q2 2026
02 5005 0007 50010 00012 500Q4 2023 Company: 1 750 €Q4·23Q1 2024 Company: 2 400 €Q2 2024 Company: 10 319 €Q2·24Q3 2024 Company: 2 475 €Q4 2024 Company: 2 283 €Q4·24Q1 2025 Company: 2 585 €Q2 2025 Company: 2 055 €Q2·25Q3 2025 Company: 2 800 €Q4 2025 Company: 2 820 €Q4·25Q1 2026 Company: 2 880 €Q2 2026 Company: 6 768 €Q2·26Q3 2026 Company: 2 445 €Q3·2602 0004 0006 0008 000Q4 2024 Company: 2 283 €Q1 2025 Company: 2 585 €Q1·25Q2 2025 Company: 2 055 €Q3 2025 Company: 2 800 €Q3·25Q4 2025 Company: 2 820 €Q1 2026 Company: 2 880 €Q1·26Q2 2026 Company: 6 768 €Q3 2026 Company: 2 445 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 12 000 2 445 — —
Q2 2026 18 000 6 768 990 —
Q1 2026 12 000 2 880 — —
Q4 2025 12 000 2 820 — —
Q3 2025 12 000 2 800 — —
Q2 2025 20 000 2 055 — —
Q1 2025 11 750 2 585 — —
Q4 2024 11 250 2 283 — —
Q3 2024 11 250 2 475 — —
Q2 2024 51 250 10 319 — —
Q1 2024 11 250 2 400 — —
Q4 2023 8 750 1 750 — —
Q3 2023 7 500 1 441 — —
Q2 2023 12 500 2 368 — —

Financials by year

2022 – 2025
Revenue, € 2025: 56 000 € · −34.1% vs 2024 · industry median 10 800 € · above 77% of the industry
020 00040 00060 00080 000100 0002022 Company: 33 450 € Industry median: 10 945 €20222023 Company: 72 500 € Industry median: 11 079 €20232024 Company: 85 000 € Industry median: 10 766 €20242025 Company: 56 000 € Industry median: 10 800 €2025020 00040 00060 00080 000100 0002022 Company: 33 450 € Industry median: 10 945 €2023 Company: 72 500 € Industry median: 11 079 €20232024 Company: 85 000 € Industry median: 10 766 €2025 Company: 56 000 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 61 740 € · −24.1% vs 2024 · industry median 284 € · above 89% of the industry
020 00040 00060 00080 000100 0002022 Company: 34 604 € Industry median: 470 €20222023 Company: 75 979 € Industry median: 681 €20232024 Company: 81 395 € Industry median: 538 €20242025 Company: 61 740 € Industry median: 284 €2025020 00040 00060 00080 000100 0002022 Company: 34 604 € Industry median: 470 €2023 Company: 75 979 € Industry median: 681 €20232024 Company: 81 395 € Industry median: 538 €2025 Company: 61 740 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 110.3 % · +14.5 pp vs the year before · industry median 22.0 % · above 91% of the industry
02550751001252022 Company: 103.4 % Industry median: 27.6 %20222023 Company: 104.8 % Industry median: 28.4 %20232024 Company: 95.8 % Industry median: 25.0 %20242025 Company: 110.3 % Industry median: 22.0 %202502550751001252022 Company: 103.4 % Industry median: 27.6 %2023 Company: 104.8 % Industry median: 28.4 %20232024 Company: 95.8 % Industry median: 25.0 %2025 Company: 110.3 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 440 119 € · +128.1% vs 2024
01002003004005002022 Company: 34 747 €20222023 Company: 131 876 €20232024 Company: 192 946 €20242025 Company: 440 119 €202501002003004005002022 Company: 34 747 €2023 Company: 131 876 €20232024 Company: 192 946 €2025 Company: 440 119 €2025
Equity, € thousand 2025: 253 718 € · +32.2% vs 2024
01002003002022 Company: 34 604 €20222023 Company: 110 583 €20232024 Company: 191 978 €20242025 Company: 253 718 €202501002003002022 Company: 34 604 €2023 Company: 110 583 €20232024 Company: 191 978 €2025 Company: 253 718 €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: Activities of head offices and management consultancy (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 56 000 61 740 0 440 119 253 718 0
2024 85 000 81 395 0 192 946 191 978 0
2023 72 500 75 979 0 131 876 110 583 0
2022 33 450 34 604 0 34 747 34 604 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
110.3 %
Net profit / revenue
Return on equity (ROE)
24.3 %
Net profit / equity
Return on assets (ROA)
14.0 %
Net profit / assets
Equity ratio
57.6 %
Equity / assets
Debt ratio
42.4 %
Liabilities / assets
Current ratio
1.64
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 21 May 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 12 Jun 2024 Company’s own e-Äriregister
2022 28 Mar 2022 – 31 Dec 2022 19 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)

  • 70201Business and other management consultancy activities Main

Rulings 3

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50199333 / 2
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50199333
28 Mar 2022
 First entry In force
28 Mar 2022
 PDF
Ä 50199333 / M1
25 Mar 2022
 Ruling to eliminate deficiencies 8 Apr 2022 Deficiencies eliminated
28 Mar 2022
 PDF

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