OSAÜHING DR. P. ARU HAMBARAVI

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	16.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	21.04.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	27.05.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	02.05.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	08.04.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	15.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	03.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	12.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	30.05.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	02.07.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	08.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	25.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	17.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	23.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	27.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	06.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	22.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	28.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	02.05.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	22.05.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	04.05.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	07.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	26.10.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	02.07.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	26.06.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	29.06.2001	Valid	PDF

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No unsubmitted declarations as of 21.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements1 TTJA decisions–Real estate–.ee domains1 Licenses–Regulations12 Public transactions755 Grants–State aid–Public procurement9 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	9 247 €	9 612 €	-	2
2026 Q2	7 266 €	7 509 €	-	2
2026 Q1	9 842 €	4 448 €	-	2
Total 2026:	26 355 €	21 569 €	0 €
2025 Q4	12 393 €	4 110 €	-	2
2025 Q3	33 451 €	5 499 €	-	2
2025 Q2	7 131 €	4 854 €	-	2
2025 Q1	18 992 €	4 695 €	-	2
Total 2025:	71 967 €	19 158 €	0 €
2024 Q4	19 728 €	5 011 €	-	2
2024 Q3	18 434 €	8 296 €	-	2
2024 Q2	5 828 €	6 089 €	-	2
2024 Q1	9 701 €	9 896 €	-	2
Total 2024:	53 691 €	29 292 €	0 €
2023 Q4	25 840 €	4 751 €	-	2
2023 Q3	4 297 €	4 447 €	-	2
2023 Q2	4 271 €	4 371 €	-	2
2023 Q1	10 735 €	5 354 €	-	2
Total 2023:	45 143 €	18 923 €	0 €
2022 Q4	4 112 €	4 201 €	-	2
2022 Q3	3 946 €	4 073 €	-	2
2022 Q2	3 784 €	3 969 €	-	2
2022 Q1	4 167 €	4 410 €	-	2
Total 2022:	16 009 €	16 653 €	0 €
2021 Q4	4 418,35 €	3 932,97 €	-	2
2021 Q3	3 858,79 €	4 146,19 €	-	2
2021 Q2	3 624,61 €	3 891,83 €	-	2
2021 Q1	11 385,73 €	4 109,63 €	-	2
Total 2021:	23 287,48 €	16 080,62 €	0 €
2020 Q4	3 543,50 €	3 808,52 €	-	2
2020 Q3	2 922,21 €	3 139,19 €	-	2
2020 Q2	3 250,91 €	3 493,96 €	-	2
2020 Q1	3 351 €	3 601 €	0 €	2
Total 2020:	13 067,62 €	14 042,67 €	0 €
2019 Q4	3 761 €	3 764 €	0 €	2
2019 Q3	3 340 €	3 599 €	0 €	3
2019 Q2	2 697 €	2 890 €	0 €	2
2019 Q1	4 366 €	4 661 €	0 €	2
Total 2019:	14 164 €	14 914 €	0 €
2018 Q4	3 800 €	4 057 €	0 €	3
2018 Q3	3 799 €	4 057 €	0 €	3
2018 Q2	4 110 €	4 378 €	0 €	3
2018 Q1	21 106 €	3 906 €	0 €	3
Total 2018:	32 815 €	16 398 €	0 €
2017 Q4	3 619 €	3 914 €	0 €	3
2017 Q3	3 619 €	3 914 €	0 €	3
2017 Q2	3 619 €	3 914 €	0 €	3
2017 Q1	3 605 €	3 898 €	0 €−100%	3
Total 2017:	14 462 €	15 640 €	0 €
2016 Q4	3 579 €	3 868 €	45 418 €	3
2016 Q3	3 576 €	3 868 €	45 418 €	3
2016 Q2	3 576 €	3 868 €	45 418 €−3,4%	3
2016 Q1	3 702 €	4 004 €	47 015 €+3,0%	3
Total 2016:	14 433 €	15 608 €	183 269 €
2015 Q4	3 589 €	3 878 €	45 644 €+4,1%	3
2015 Q3	3 439 €	3 726 €	43 854 €−2,9%	3
2015 Q2	3 546 €	3 836 €	45 151 €+7,0%	3
2015 Q1	3 328 €	3 587 €	42 216 €	3
Total 2015:	13 902 €	15 027 €	176 865 €

Revenue by industry

	2023	2024	2025
Dental practice		253 399 €	239 319 €
Renting and operating of own or leased real estate	20 460 €	21 074 €	21 907 €
Provision of dental services	213 955 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Allan Aru	35507XXXXXX	23.07.1955 (71)	Board member	27.12.1999	-
Piret Aru	45410XXXXXX	28.10.1954 (71)	Board member	04.09.1998	-

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Shareholders

	Personal ID code
Piret Aru	45410XXXXXX	28.10.1954 (71)	Shareholder	2 556 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Piret Aru	45410XXXXXX	28.10.1954 (71)	Founder	12.06.1997	-

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Ultimate beneficial owners

	Personal ID code
Piret Aru	45410XXXXXX	28.10.1954 (71)	Direct holding	22.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 0 €
Monthly average: 0 €
Per employee: -

Labour taxes

Turnover ratio: -
Tax ratio: 103,95%
Monthly average: 3 204 €
Per employee: 1 602 €

State taxes

Monthly average: 3 082 €
Turnover ratio: -

Estimated salary

Gross salary: 2 925 €
Net salary: 2 353 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	641 354 €−12,5%	732 651 €−4,6%	767 826 €−1,9%	782 514 €+21,2%	645 762 €+13,8%	567 237 €+25,7%	451 424 €
Non-current assets	1 680 €−22,2%	2 160 €−72,3%	7 791 €−42,0%	13 422 €−29,6%	19 053 €−22,8%	24 684 €−18,6%	30 315 €
Total assets	643 034 €−12,5%	734 811 €−5,3%	775 617 €−2,6%	795 936 €+19,7%	664 815 €+12,3%	591 921 €+22,9%	481 739 €
Short-term liabilities	17 000 €+2,2%	16 637 €+16,4%	14 299 €+44,4%	9 903 €+30,2%	7 605 €−3,7%	7 895 €+102%	3 910 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	17 000 €+2,2%	16 637 €+16,4%	14 299 €+44,4%	9 903 €+30,2%	7 605 €−3,7%	7 895 €+102%	3 910 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	513 229 €−14,2%	597 972 €−9,5%	660 388 €+2,0%	647 265 €+19,0%	544 081 €+16,3%	467 884 €+29,8%	360 381 €
Net profit	102 860 €−6,7%	110 257 €+21,2%	90 985 €−29,4%	128 823 €+24,8%	103 184 €−2,8%	106 197 €−1,2%	107 503 €
Equity	626 034 €−12,8%	718 174 €−5,7%	761 318 €−3,1%	786 033 €+19,6%	657 210 €+12,5%	584 026 €+22,2%	477 829 €
Turnover	261 390 €−4,8%	274 627 €+17,1%	234 547 €−5,9%	249 131 €+4,8%	237 772 €+2,1%	232 856 €−4,4%	243 542 €
Profit margin	39,4%	40,1%	38,8%	51,7%	43,4%	45,6%	44,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	118 071 €	105 042 €
Liquidity
Current ratio	79,0	84,9
Quick ratio	79,0	84,9
Cash ratio	41,9	38,4
Efficiency
Days sales outstanding (dso)	74,2	78,1
Asset turnover	0,3	0,4
Structure
Debt ratio	0,0	0,0
Profitability
Operating margin	45,1%	41,8%
Net profit margin	51,7%	43,4%
Return on assets (roa)	17,6%	16,4%
Return on equity (roe)	16,4%	15,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10013893 / 14	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10013893 / 13	16.01.2018	Entry – Amendment entry	-	Entered into force16.01.2018
Ä 10013893 / 12	07.11.2017	Entry – Amendment entry	-	Entered into force07.11.2017
Ä 10013893 / 11	15.09.2016	Entry – Amendment entry	-	Entered into force15.09.2016
Ä 10013893 / 10	23.10.2014	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force23.10.2014

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

No court decisions found

The company has no court decisions

Official announcements


Notices of commercial and non-profit associations and foundations	13.11.2008	PDF

Public transactions


28.09.2026	Tervisekassa	495,22 €Received	SOCIAL BENEFITSOther health care, incl. administration
25.09.2026	Tervisekassa	588,31 €Received	SOCIAL BENEFITSOther health care, incl. administration
21.09.2026	Tervisekassa	409,43 €Received	SOCIAL BENEFITSOther health care, incl. administration
18.09.2026	Tervisekassa	1 042,31 €Received	SOCIAL BENEFITSOther health care, incl. administration
18.09.2026	Tervisekassa	345 €Received	SOCIAL BENEFITSOther health care, incl. administration

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts


01.01.2022End 30.06.2022	Reference number 206278 · 2019-RRL1-60004 4	TervisekassaContracting authority	10 110,55 €actual 10 061,36 €	Completed
01.01.2021	Reference number 206278 · 2019-RRL1-60004 3	TervisekassaContracting authority	19 766,18 €actual 14 025,41 €	Completed
01.01.2020	Reference number 206278 · 2019-RRL1-60004 2	TervisekassaContracting authority	25 852,30 €actual 16 775,04 €	Completed
17.07.2019	Reference number 165346 · 6000415	TervisekassaContracting authority	69 489 €	Completed
01.07.2019End 30.06.2022	Reference number 206278 · 60004 Dr.P.Aru Hambaravi OÜ Harju maakond	TervisekassaContracting authority	99 924,90 €actual 48 283,86 €	Completed

.ee domains


hammasteravi.ee	Active	04.07.2010	02.09.2027

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.