Advokaadibüroo Lepmets & Nõges OÜ

Active Registry code 17246544 OÜ Tallinn Registered 22 May 2025
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Advokaadibüroo Lepmets & Nõges OÜ is a OÜ based in Tallinn, registry code 17246544, status: active. Main activity: Activities of attorneys and law offices. According to EMTA, turnover for Q3 2026 was €304 685 with 11 employees.

Turnover
304 685 €
↑ 7.8% vs Q2 2026
State taxes
116 819 €
↓ 6.9% vs Q2 2026
Labour taxes
64 655 €
↑ 6.1% vs Q2 2026
Employees
11
+1 vs Q2 2026

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

Position in the industry Legal and accounting activities · EMTAK 69

  • Turnover · Q3 2026 304 685 €
    industry median 9 740 € · companies in the industry: 3 327
  • Labour taxes per employee 5 878 €
    industry median 1 122 € · companies in the industry: 3 120
  • Revenue · 2025 397 525 €
    industry median 12 784 € · companies in the industry: 8 416
  • Net profit margin · 2025 25.6 %
    industry median 14.8 % · companies in the industry: 6 880

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 304 685 € · +7.8% vs Q2 2026 · industry median 9 740 € · above 98% of the industry
0100200300400Q4 2023 Company: — Industry median: 8 379 €Q4·23Q1 2024 Company: — Industry median: 8 662 €Q2 2024 Company: — Industry median: 9 055 €Q2·24Q3 2024 Company: — Industry median: 9 026 €Q4 2024 Company: — Industry median: 8 663 €Q4·24Q1 2025 Company: — Industry median: 8 739 €Q2 2025 Company: — Industry median: 8 935 €Q2·25Q3 2025 Company: 77 626 € Industry median: 9 025 €Q4 2025 Company: 255 240 € Industry median: 8 820 €Q4·25Q1 2026 Company: 283 392 € Industry median: 9 182 €Q2 2026 Company: 282 523 € Industry median: 9 921 €Q2·26Q3 2026 Company: 304 685 € Industry median: 9 740 €Q3·260100200300400Q4 2024 Company: — Industry median: 8 663 €Q1 2025 Company: — Industry median: 8 739 €Q1·25Q2 2025 Company: — Industry median: 8 935 €Q3 2025 Company: 77 626 € Industry median: 9 025 €Q3·25Q4 2025 Company: 255 240 € Industry median: 8 820 €Q1 2026 Company: 283 392 € Industry median: 9 182 €Q1·26Q2 2026 Company: 282 523 € Industry median: 9 921 €Q3 2026 Company: 304 685 € Industry median: 9 740 €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.

Labour taxes per employee, € Q3 2026: 5 878 € · −3.5% vs Q2 2026 · industry median 1 122 € · above 98% of the industry
02 0004 0006 0008 000Q4 2023 Company: — Industry median: 957 €Q4·23Q1 2024 Company: — Industry median: 991 €Q2 2024 Company: — Industry median: 1 012 €Q2·24Q3 2024 Company: — Industry median: 1 020 €Q4 2024 Company: — Industry median: 1 032 €Q4·24Q1 2025 Company: — Industry median: 1 085 €Q2 2025 Company: — Industry median: 1 115 €Q2·25Q3 2025 Company: 0 € Industry median: 1 126 €Q4 2025 Company: 3 940 € Industry median: 1 123 €Q4·25Q1 2026 Company: 6 245 € Industry median: 1 088 €Q2 2026 Company: 6 092 € Industry median: 1 096 €Q2·26Q3 2026 Company: 5 878 € Industry median: 1 122 €Q3·2602 0004 0006 0008 000Q4 2024 Company: — Industry median: 1 032 €Q1 2025 Company: — Industry median: 1 085 €Q1·25Q2 2025 Company: — Industry median: 1 115 €Q3 2025 Company: 0 € Industry median: 1 126 €Q3·25Q4 2025 Company: 3 940 € Industry median: 1 123 €Q1 2026 Company: 6 245 € Industry median: 1 088 €Q1·26Q2 2026 Company: 6 092 € Industry median: 1 096 €Q3 2026 Company: 5 878 € Industry median: 1 122 €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.

Employees Q3 2026: 11 · +10.0% vs Q2 2026
03581013Q4 2023 Company: 6Q4·23Q1 2024 Company: 6Q2 2024 Company: 5Q2·24Q3 2024 Company: 7Q4 2024 Company: 7Q4·24Q1 2025 Company: 7Q2 2025 Company: 8Q2·25Q3 2025 Company: 10Q4 2025 Company: 10Q4·25Q1 2026 Company: 10Q2 2026 Company: 10Q2·26Q3 2026 Company: 11Q3·2603581013Q4 2024 Company: 7Q1 2025 Company: 7Q1·25Q2 2025 Company: 8Q3 2025 Company: 10Q3·25Q4 2025 Company: 10Q1 2026 Company: 10Q1·26Q2 2026 Company: 10Q3 2026 Company: 11Q3·26
State taxes, € thousand Q3 2026: 116 819 € · −6.9% vs Q2 2026
050100150Q4 2023 Company: —Q4·23Q1 2024 Company: —Q2 2024 Company: —Q2·24Q3 2024 Company: —Q4 2024 Company: —Q4·24Q1 2025 Company: —Q2 2025 Company: —Q2·25Q3 2025 Company: 16 656 €Q4 2025 Company: 81 713 €Q4·25Q1 2026 Company: 110 522 €Q2 2026 Company: 125 425 €Q2·26Q3 2026 Company: 116 819 €Q3·26050100150Q4 2024 Company: —Q1 2025 Company: —Q1·25Q2 2025 Company: —Q3 2025 Company: 16 656 €Q3·25Q4 2025 Company: 81 713 €Q1 2026 Company: 110 522 €Q1·26Q2 2026 Company: 125 425 €Q3 2026 Company: 116 819 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 304 685 116 819 64 655 11
Q2 2026 282 523 125 425 60 919 10
Q1 2026 283 392 110 522 62 447 10
Q4 2025 255 240 81 713 39 399 10
Q3 2025 77 626 16 656 — 10
Q2 2025 — — — 8
Q1 2025 — — — 7
Q4 2024 — — — 7
Q3 2024 — — — 7
Q2 2024 — — — 5
Q1 2024 — — — 6
Q4 2023 — — — 6
Q3 2023 — — — 6
Q2 2023 — — — 4
Q1 2023 — — — 4
Q4 2022 — — — 4
Q3 2022 — — — 4
Q2 2022 — — — 4
Q1 2022 — — — 5
Labour taxes per employee per month
1 959 €
Turnover per employee in the quarter
27 699 €

Q3 2026 · calculated from EMTA data

Financials by year

2025 – 2025
Revenue, € thousand 2025: 397 525 € · industry median 12 784 € · above 98% of the industry
01002003004002025 Company: 397 525 € Industry median: 12 784 €202501002003004002025 Company: 397 525 € Industry median: 12 784 €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, € thousand 2025: 101 839 € · industry median 1 062 € · above 98% of the industry
02550751001252025 Company: 101 839 € Industry median: 1 062 €202502550751001252025 Company: 101 839 € Industry median: 1 062 €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: 25.6 % · industry median 14.8 % · above 62% of the industry
01020302025 Company: 25.6 % Industry median: 14.8 %202501020302025 Company: 25.6 % 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, € thousand 2025: 298 506 €
01002003002025 Company: 298 506 €202501002003002025 Company: 298 506 €2025
Equity, € thousand 2025: 116 337 €
02550751001252025 Company: 116 337 €202502550751001252025 Company: 116 337 €2025
Employees 2025: 10 · industry median 1 · above 98% of the industry
02468102025 Company: 10 Industry median: 1202502468102025 Company: 10 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 397 525 101 839 199 236 298 506 116 337 10

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
25.6 %
Net profit / revenue
Return on equity (ROE)
87.5 %
Net profit / equity
Return on assets (ROA)
34.1 %
Net profit / assets
Equity ratio
39.0 %
Equity / assets
Debt ratio
61.0 %
Liabilities / assets
Current ratio
1.62
Current assets / current liabilities
Revenue per employee
39 753 €
Revenue / average full-time employees
Labour cost per employee per month
1 660 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 22 May 2025 – 31 Dec 2025 10 Apr 2026 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)

  • 69101Activities of attorneys and law offices Main
Rulings
Number, date Title Deadline State Document
Ä 50283096 / 4
18 Aug 2025
Amendment entry In force
18 Aug 2025
PDF
Ä 50283096 / M4
15 Aug 2025
Ruling to eliminate deficiencies 30 Aug 2025 Deficiencies eliminated
18 Aug 2025
PDF
Ä 50283096 / 3
6 Aug 2025
Third (informative) division entry In force
6 Aug 2025
PDF
Ä 50283096 / 2
6 Aug 2025
First (declaratory) division entry In force
6 Aug 2025
PDF
Ä 50283096 / M3
4 Aug 2025
Ruling to eliminate deficiencies 29 Aug 2025 Deficiencies eliminated
6 Aug 2025
PDF
Ä 50283096 / M2
1 Aug 2025
Procedural ruling 11 Aug 2025 Deficiencies eliminated
1 Aug 2025
PDF
Ä 50283096
22 May 2025
First entry In force
22 May 2025
PDF
Ä 50283096 / M1
21 May 2025
Ruling to eliminate deficiencies 5 Jun 2025 Deficiencies eliminated
21 May 2025
PDF

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