Pandectes OÜ

Active Registry code 16520196 OÜ Pudisoo küla Registered 15 Jun 2022
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Pandectes OÜ is a OÜ based in Pudisoo küla, registry code 16520196, status: active. Main activity: Computer programming activities. According to EMTA, turnover for Q3 2026 was €540 148 with employees.

Turnover
540 148 €
↑ 5.7% vs Q2 2026
State taxes
142 804 €
Labour taxes
0 €
Employees
—

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 540 148 €
    industry median 19 089 € · companies in the industry: 7 346
  • Revenue · 2025 1.4 mn €
    industry median 14 308 € · companies in the industry: 13 337
  • Net profit margin · 2025 64.7 %
    industry median 15.1 % · companies in the industry: 8 944

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 540 148 € · +5.7% vs Q2 2026 · industry median 19 089 € · above 94% of the industry
0200400600Q4 2023 Company: 92 507 € Industry median: 20 651 €Q4·23Q1 2024 Company: 130 614 € Industry median: 20 684 €Q2 2024 Company: 234 194 € Industry median: 20 460 €Q2·24Q3 2024 Company: 258 650 € Industry median: 19 818 €Q4 2024 Company: 290 558 € Industry median: 20 478 €Q4·24Q1 2025 Company: 256 387 € Industry median: 20 692 €Q2 2025 Company: 402 320 € Industry median: 21 050 €Q2·25Q3 2025 Company: 382 368 € Industry median: 20 327 €Q4 2025 Company: 374 085 € Industry median: 21 191 €Q4·25Q1 2026 Company: 398 504 € Industry median: 20 657 €Q2 2026 Company: 510 935 € Industry median: 20 000 €Q2·26Q3 2026 Company: 540 148 € Industry median: 19 089 €Q3·260200400600Q4 2024 Company: 290 558 € Industry median: 20 478 €Q1 2025 Company: 256 387 € Industry median: 20 692 €Q1·25Q2 2025 Company: 402 320 € Industry median: 21 050 €Q3 2025 Company: 382 368 € Industry median: 20 327 €Q3·25Q4 2025 Company: 374 085 € Industry median: 21 191 €Q1 2026 Company: 398 504 € Industry median: 20 657 €Q1·26Q2 2026 Company: 510 935 € Industry median: 20 000 €Q3 2026 Company: 540 148 € Industry median: 19 089 €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.

State taxes, € thousand Q3 2026: 142 804 €
050100150Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: 15 004 €Q2·24Q3 2024 Company: 25 070 €Q4 2024 Company: 20 020 €Q4·24Q1 2025 Company: 41 346 €Q2 2025 Company: 16 923 €Q2·25Q3 2025 Company: 76 154 €Q4 2025 Company: 33 846 €Q4·25Q1 2026 Company: 79 882 €Q2 2026 Company: —Q2·26Q3 2026 Company: 142 804 €Q3·26050100150Q4 2024 Company: 20 020 €Q1 2025 Company: 41 346 €Q1·25Q2 2025 Company: 16 923 €Q3 2025 Company: 76 154 €Q3·25Q4 2025 Company: 33 846 €Q1 2026 Company: 79 882 €Q1·26Q2 2026 Company: —Q3 2026 Company: 142 804 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 540 148 142 804 — —
Q2 2026 510 935 — — —
Q1 2026 398 504 79 882 — —
Q4 2025 374 085 33 846 — —
Q3 2025 382 368 76 154 — —
Q2 2025 402 320 16 923 — —
Q1 2025 256 387 41 346 — —
Q4 2024 290 558 20 020 — —
Q3 2024 258 650 25 070 — —
Q2 2024 234 194 15 004 933 —
Q1 2024 130 614 — — —
Q4 2023 92 507 — — —
Q3 2023 69 202 — — —
Q2 2023 61 274 10 000 — —
Q1 2023 18 254 — — —

Financials by year

2022 – 2025
Revenue, € thousand 2025: 1 401 771 € · +43.7% vs 2024 · industry median 14 308 € · above 98% of the industry
05001 0001 5002022 Company: 69 907 € Industry median: 15 007 €20222023 Company: 287 795 € Industry median: 15 500 €20232024 Company: 975 543 € Industry median: 13 784 €20242025 Company: 1 401 771 € Industry median: 14 308 €202505001 0001 5002022 Company: 69 907 € Industry median: 15 007 €2023 Company: 287 795 € Industry median: 15 500 €20232024 Company: 975 543 € Industry median: 13 784 €2025 Company: 1 401 771 € Industry median: 14 308 €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, € thousand 2025: 907 068 € · +6.3% vs 2024 · industry median 106 € · above 98% of the industry
02004006008001 0002022 Company: 61 240 € Industry median: 300 €20222023 Company: 249 157 € Industry median: 383 €20232024 Company: 853 271 € Industry median: 249 €20242025 Company: 907 068 € Industry median: 106 €202502004006008001 0002022 Company: 61 240 € Industry median: 300 €2023 Company: 249 157 € Industry median: 383 €20232024 Company: 853 271 € Industry median: 249 €2025 Company: 907 068 € 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: 64.7 % · −22.8 pp vs the year before · industry median 15.1 % · above 81% of the industry
0204060801002022 Company: 87.6 % Industry median: 19.1 %20222023 Company: 86.6 % Industry median: 17.8 %20232024 Company: 87.5 % Industry median: 16.3 %20242025 Company: 64.7 % Industry median: 15.1 %20250204060801002022 Company: 87.6 % Industry median: 19.1 %2023 Company: 86.6 % Industry median: 17.8 %20232024 Company: 87.5 % Industry median: 16.3 %2025 Company: 64.7 % 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, € thousand 2025: 992 169 € · +14.6% vs 2024
02004006008001 0002022 Company: 61 290 €20222023 Company: 277 966 €20232024 Company: 865 932 €20242025 Company: 992 169 €202502004006008001 0002022 Company: 61 290 €2023 Company: 277 966 €20232024 Company: 865 932 €2025 Company: 992 169 €2025
Equity, € thousand 2025: 912 068 € · +6.3% vs 2024
02004006008001 0002022 Company: 61 240 €20222023 Company: 276 102 €20232024 Company: 858 271 €20242025 Company: 912 068 €202502004006008001 0002022 Company: 61 240 €2023 Company: 276 102 €20232024 Company: 858 271 €2025 Company: 912 068 €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: 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 1 401 771 907 068 0 992 169 912 068 0
2024 975 543 853 271 0 865 932 858 271 0
2023 287 795 249 157 0 277 966 276 102 0
2022 69 907 61 240 0 61 290 61 240 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
64.7 %
Net profit / revenue
Return on equity (ROE)
99.5 %
Net profit / equity
Return on assets (ROA)
91.4 %
Net profit / assets
Equity ratio
91.9 %
Equity / assets
Debt ratio
8.1 %
Liabilities / assets
Current ratio
12.39
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 27 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 7 Jun 2024 Company’s own e-Äriregister
2022 15 Jun 2022 – 31 Dec 2022 24 Jan 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)

  • 62101Computer programming activities Main

Rulings 8

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50205047 / 7
21 Feb 2025
 Amendment entry In force
21 Feb 2025
 PDF
Ä 50205047 / 6
30 Jan 2025
 Amendment entry In force
30 Jan 2025
 PDF
Ä 50205047 / 5
1 Sep 2023
 Amendment entry In force
1 Sep 2023
 PDF
Ä 50205047 / 4
18 May 2023
 Amendment entry In force
18 May 2023
 PDF
Ä 50205047 / M1
16 May 2023
 Ruling to eliminate deficiencies 1 Jun 2023 Deficiencies eliminated
17 May 2023
 PDF
Ä 50205047 / 3
3 May 2023
 Amendment entry In force
3 May 2023
 PDF
Ä 50205047 / 2
6 Feb 2023
 Amendment entry In force
6 Feb 2023
 PDF
Ä 50205047
15 Jun 2022
 First entry In force
15 Jun 2022
 PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data