Tema OÜ

Active Registry code 16616341 OÜ Tõrvandi alevik Registered 18 Nov 2022
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Tema OÜ is a OÜ based in Tõrvandi alevik, registry code 16616341, status: active. Main activity: Computer consultancy activities. According to EMTA, turnover for Q3 2026 was €24 606 with 3 employees.

Turnover
24 606 €
↑ 29.5% vs Q2 2026
State taxes
8 651 €
↑ 15.1% vs Q2 2026
Labour taxes
3 590 €
↑ 4.2% vs Q2 2026
Employees
3
±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 24 606 €
    industry median 19 089 € · companies in the industry: 7 346
  • Labour taxes per employee 1 197 €
    industry median 2 345 € · companies in the industry: 2 783
  • Revenue · 2025 230 €
    industry median 14 304 € · companies in the industry: 13 343

Taxes and turnover

Q1 2024 – Q3 2026
Turnover, € Q3 2026: 24 606 € · +29.5% vs Q2 2026 · industry median 19 089 € · above 57% of the industry
05 00010 00015 00020 00025 000Q1 2024 Company: — Industry median: 20 682 €Q1·24Q4 2024 Company: — Industry median: 20 474 €Q4·24Q2 2025 Company: — Industry median: 21 050 €Q2·25Q4 2025 Company: 0 € Industry median: 21 190 €Q4·25Q1 2026 Company: 8 400 € Industry median: 20 657 €Q1·26Q2 2026 Company: 19 000 € Industry median: 20 000 €Q2·26Q3 2026 Company: 24 606 € Industry median: 19 089 €Q3·2605 00010 00015 00020 00025 000Q1 2024 Company: — Industry median: 20 682 €Q1·24Q4 2024 Company: — Industry median: 20 474 €Q2 2025 Company: — Industry median: 21 050 €Q2·25Q4 2025 Company: 0 € Industry median: 21 190 €Q1 2026 Company: 8 400 € Industry median: 20 657 €Q1·26Q2 2026 Company: 19 000 € Industry median: 20 000 €Q3 2026 Company: 24 606 € 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.

Labour taxes per employee, € Q3 2026: 1 197 € · +4.2% vs Q2 2026 · industry median 2 345 € · above 25% of the industry
01 0002 0003 000Q1 2024 Company: — Industry median: 2 529 €Q1·24Q4 2024 Company: — Industry median: 2 431 €Q4·24Q2 2025 Company: — Industry median: 2 506 €Q2·25Q4 2025 Company: — Industry median: 2 632 €Q4·25Q1 2026 Company: 7 € Industry median: 2 408 €Q1·26Q2 2026 Company: 1 149 € Industry median: 2 335 €Q2·26Q3 2026 Company: 1 197 € Industry median: 2 345 €Q3·2601 0002 0003 000Q1 2024 Company: — Industry median: 2 529 €Q1·24Q4 2024 Company: — Industry median: 2 431 €Q2 2025 Company: — Industry median: 2 506 €Q2·25Q4 2025 Company: — Industry median: 2 632 €Q1 2026 Company: 7 € Industry median: 2 408 €Q1·26Q2 2026 Company: 1 149 € Industry median: 2 335 €Q3 2026 Company: 1 197 € 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: 3 · +0.0% vs Q2 2026
0123Q1 2024 Company: —Q1·24Q4 2024 Company: —Q4·24Q2 2025 Company: —Q2·25Q4 2025 Company: —Q4·25Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q2·26Q3 2026 Company: 3Q3·260123Q1 2024 Company: —Q1·24Q4 2024 Company: —Q2 2025 Company: —Q2·25Q4 2025 Company: —Q1 2026 Company: 3Q1·26Q2 2026 Company: 3Q3 2026 Company: 3Q3·26
State taxes, € Q3 2026: 8 651 € · +15.1% vs Q2 2026
02 0004 0006 0008 00010 000Q1 2024 Company: 6 €Q1·24Q4 2024 Company: 87 €Q4·24Q2 2025 Company: 46 €Q2·25Q4 2025 Company: 46 €Q4·25Q1 2026 Company: 2 097 €Q1·26Q2 2026 Company: 7 516 €Q2·26Q3 2026 Company: 8 651 €Q3·2602 0004 0006 0008 00010 000Q1 2024 Company: 6 €Q1·24Q4 2024 Company: 87 €Q2 2025 Company: 46 €Q2·25Q4 2025 Company: 46 €Q1 2026 Company: 2 097 €Q1·26Q2 2026 Company: 7 516 €Q3 2026 Company: 8 651 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 24 606 8 651 3 590 3
Q2 2026 19 000 7 516 3 446 3
Q1 2026 8 400 2 097 21 3
Q4 2025 — 46 — —
Q2 2025 — 46 — —
Q4 2024 — 87 98 —
Q1 2024 — 6 — —
Labour taxes per employee per month
399 €
Turnover per employee in the quarter
8 202 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € 2025: 230 € · −98.6% vs 2024 · industry median 14 304 € · above 29% of the industry
05 00010 00015 00020 00025 0002023 Company: 23 700 € Industry median: 15 498 €20232024 Company: 16 230 € Industry median: 13 766 €20242025 Company: 230 € Industry median: 14 304 €202505 00010 00015 00020 00025 0002023 Company: 23 700 € Industry median: 15 498 €20232024 Company: 16 230 € Industry median: 13 766 €2025 Company: 230 € Industry median: 14 304 €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: -1 021 € · −106.9% vs 2024 · industry median 105 € · above 24% of the industry
-5 00005 00010 00015 00020 0002023 Company: 18 196 € Industry median: 383 €20232024 Company: 14 811 € Industry median: 248 €20242025 Company: -1 021 € Industry median: 105 €2025-5 00005 00010 00015 00020 0002023 Company: 18 196 € Industry median: 383 €20232024 Company: 14 811 € Industry median: 248 €2025 Company: -1 021 € Industry median: 105 €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, % 2024: 91.3 % · +14.5 pp vs the year before · industry median 16.2 % · above 89% of the industry
0204060801002023 Company: 76.8 % Industry median: 17.7 %20232024 Company: 91.3 % Industry median: 16.2 %20242025 Company: — Industry median: 15.1 %20250204060801002023 Company: 76.8 % Industry median: 17.7 %20232024 Company: 91.3 % Industry median: 16.2 %2025 Company: — 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: 99 986 € · +202.9% vs 2024
020 00040 00060 00080 000100 0002023 Company: 18 196 €20232024 Company: 33 007 €20242025 Company: 99 986 €2025020 00040 00060 00080 000100 0002023 Company: 18 196 €20232024 Company: 33 007 €2025 Company: 99 986 €2025
Equity, € 2025: 31 986 € · −3.1% vs 2024
010 00020 00030 00040 0002023 Company: 18 196 €20232024 Company: 33 007 €20242025 Company: 31 986 €2025010 00020 00030 00040 0002023 Company: 18 196 €20232024 Company: 33 007 €2025 Company: 31 986 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02023 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 230 -1 021 0 99 986 31 986 0
2024 16 230 14 811 281 33 007 33 007 0
2023 23 700 18 196 0 18 196 18 196 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
-443.9 %
Net profit / revenue
Return on equity (ROE)
-3.2 %
Net profit / equity
Return on assets (ROA)
-1.0 %
Net profit / assets
Equity ratio
32.0 %
Equity / assets
Debt ratio
68.0 %
Liabilities / assets
Current ratio
0.17
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 2 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 14 Feb 2025 Company’s own e-Äriregister
2023 18 Nov 2022 – 31 Dec 2023 27 Mar 2024 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

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 62201Computer consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 50215407 / 3
13 Mar 2026
Amendment entry In force
13 Mar 2026
PDF
Ä 50215407 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50215407
18 Nov 2022
First entry In force
18 Nov 2022
PDF

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