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OSAÜHING DR. P. ARU HAMBARAVI

Legal form:

Private limited company

Registry code:

10220091

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

12.06.1997 (29)

Capital:

2 556 EUR

Address:

Kentmanni tn 6, Kesklinna linnaosa, Tallinn, Harju maakond, 10116

Status:

Registered

Contacts

Email:

piret.aru@hammasteravi.ee

Phone:

+372 6622606

Website:

http://www.hammasteravi.ee/

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
HEALTH CARE AND SOCIAL WORK
Health care
Medical and dental practice activities
86231 - Dental practice

VAT liability

	Start	End
EE100378360	01.12.1998	31.08.1999

Annual reports

Aggregate data

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

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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723

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	7 266 €	7 509 €	0 €	2
2026 Q1	9 842 €	4 448 €	0 €	2
Kokku 2026:	17 108 €	11 957 €	0 €
2025 Q4	12 393 €	4 110 €	0 €	2
2025 Q3	33 451 €	5 499 €	0 €	2
2025 Q2	7 131 €	4 854 €	0 €	2
2025 Q1	18 992 €	4 695 €	0 €	2
Kokku 2025:	71 967 €	19 158 €	0 €
2024 Q4	19 728 €	5 011 €	0 €	2
2024 Q3	18 434 €	8 296 €	0 €	2
2024 Q2	5 828 €	6 089 €	0 €	2
2024 Q1	9 701 €	9 896 €	0 €	2
Kokku 2024:	53 691 €	29 292 €	0 €
2023 Q4	25 840 €	4 751 €	0 €	2
2023 Q3	4 297 €	4 447 €	0 €	2
2023 Q2	4 271 €	4 371 €	0 €	2
2023 Q1	10 735 €	5 354 €	0 €	2
Kokku 2023:	45 143 €	18 923 €	0 €
2022 Q4	4 112 €	4 201 €	0 €	2
2022 Q3	3 946 €	4 073 €	0 €	2
2022 Q2	3 784 €	3 969 €	0 €	2
2022 Q1	4 167 €	4 410 €	0 €	2
Kokku 2022:	16 008 €	16 653 €	0 €
2021 Q4	4 418 €	3 933 €	0 €	2
2021 Q3	3 859 €	4 146 €	0 €	2
2021 Q2	3 625 €	3 892 €	0 €	2
2021 Q1	11 386 €	4 110 €	0 €	2
Kokku 2021:	23 287 €	16 081 €	0 €
2020 Q4	3 544 €	3 809 €	0 €	2
2020 Q3	2 922 €	3 139 €	0 €	2
2020 Q2	3 251 €	3 494 €	0 €	2
2020 Q1	3 351 €	3 601 €	0 €	2
Kokku 2020:	13 068 €	14 043 €	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
Kokku 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
Kokku 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 €100.0%	3
Kokku 2017:	14 462 €	15 640 €	0 €100.0%
2016 Q4	3 579 €	3 868 €	45 418 €0.0%	3
2016 Q3	3 576 €	3 868 €	45 418 €0.0%	3
2016 Q2	3 576 €	3 868 €	45 418 €3.4%	3
2016 Q1	3 702 €	4 004 €	47 015 €3.0%	3
Kokku 2016:	14 433 €	15 608 €	183 269 €3.6%
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
Kokku 2015:	13 902 €	15 027 €	176 865 €

Revenue by industry

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

Tax debts

No tax debt found

No tax debt as of 21.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Allan Aru	35507XXXXXX	23.07.1955 (70)	Board member	27.12.1999	-
Piret Aru	45410XXXXXX	28.10.1954 (71)	Board member	04.09.1998	-

2 inactive record hidden, extended access to the information portal is required to view history!

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Piret Aru	45410XXXXXX	28.10.1954 (71)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

3 inactive record hidden, extended access to the information portal is required to view history!

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Piret Aru	45410XXXXXX	28.10.1954 (71)	Founder	12.06.1997	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Piret Aru	45410XXXXXX	28.10.1954 (71)	Direct holding	22.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

103,34%

Monthly average

2 503 €

Per employee

1 252 €

State taxes

Monthly average

2 422 €

Turnover ratio

0,00%

Estimated salary

Gross salary

2 349 €

Net salary

1 892 €

Aggregate data

	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 €101.9%	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 €101.9%	3 910 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	520 618 €14.0%	605 361 €9.3%	667 777 €2.0%	654 654 €18.7%	551 470 €16.0%	475 273 €29.2%	367 770 €
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	39.35%2.0%	40.15%3.5%	38.79%25.0%	51.71%19.2%	43.40%4.8%	45.61%3.3%	44.14%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	ZEJ USZ	ZER KTW	GCO FSV	118 071	105 042
Liquidity
Current ratio	KJ.Y	UA.U	FA.T	79.0	84.9
Quick ratio	MZ.D	BI.S	WV.V	79.0	84.9
Cash ratio	H.J	P.Z	Q.G	41.9	38.4
Efficiency
Days sales outstanding (dso)	OD.F	KI.X	AG.P	74.2	78.1
Asset turnover	N.Q	M.V	J.L	0.3	0.4
Structure
Debt ratio	N.D	B.J	Y.X	0.0	0.0
Profitability
Operating margin	GB.E%	VX.T%	CR.N%	45.1%	41.8%
Net profit margin	LH.G%	OT.N%	DI.N%	51.7%	43.4%
Return on assets (roa)	ZJ.J%	XG.Y%	AG.X%	17.6%	16.4%
Return on equity (roe)	XM.L%	LS.H%	DY.Z%	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

Regulation no.	Date	Type	Status
Ä 10013893 / 14	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 10013893 / 13	16.01.2018	Entry - Amendment entry	Entered into force (16.01.2018)
Ä 10013893 / 12	07.11.2017	Entry - Amendment entry	Entered into force (07.11.2017)
Ä 10013893 / 11	15.09.2016	Entry - Amendment entry	Entered into force (15.09.2016)
Ä 10013893 / 10	23.10.2014	Entry - Amendment entry under CRA § 525 (2)	Entered into force (23.10.2014)

1 - 5 / 12 rows

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

Official announcements

Subject	Date
Notices of commercial and non-profit associations and foundations	13.11.2008

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
29.06.2026	Tervisekassa	236.89 € Received	SOCIAL BENEFITS Other health care, incl. administration
26.06.2026	Tervisekassa	1 074.25 € Received	SOCIAL BENEFITS Other health care, incl. administration
26.06.2026	Tervisekassa	219.00 € Received	SOCIAL BENEFITS Other health care, incl. administration
22.06.2026	Tervisekassa	453.34 € Received	SOCIAL BENEFITS Other health care, incl. administration
19.06.2026	Tervisekassa	1 053.80 € Received	SOCIAL BENEFITS Other health care, incl. administration

1 - 5 / 723 rows

.ee domains

Domain	Status	Registered	Expires	End
hammasteravi.ee	Active	04.07.2010	02.09.2026	-

1 - 1 / 1 rows

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