E.G.U. Erapraksis OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	22.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	21.05.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	25.05.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	26.06.2023	Valid	PDF
2022	01.01.2022 – 31.12.2022	25.06.2023	Expired	PDF
2021	01.01.2021 – 31.12.2021	13.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	15.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	28.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	07.06.2018	Valid	PDF
2017	01.01.2017 – 31.12.2017	23.05.2018	Expired	PDF
2016	01.01.2016 – 31.12.2016	01.07.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	15.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	26.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	29.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	26.05.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	27.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	29.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	06.07.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	29.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	19.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	22.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	07.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	31.05.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	11.06.2004	Valid	PDF
2002	01.01.2002 – 31.12.2002	30.06.2003	Valid	PDF
2001	01.01.2001 – 31.12.2001	20.06.2002	Valid	PDF
2000	01.01.2000 – 31.12.2000	12.06.2001	Valid	PDF

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No unsubmitted declarations as of 21.10.2026.

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Tax debt Reports Declarations Court decisions2 Official announcements–TTJA decisions–Real estate2 .ee domains2 Licenses–Regulations13 Public transactions343 Grants–State aid1 Public procurement18 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	51 316 €	55 257 €	-	20
2026 Q2	90 026 €	60 133 €	-	21
2026 Q1	93 533 €	48 905 €	-	21
Total 2026:	234 875 €	164 295 €	0 €
2025 Q4	42 928 €	45 444 €	-	21
2025 Q3	59 998 €	40 240 €	-	17
2025 Q2	68 221 €	42 310 €	-	17
2025 Q1	93 965 €	40 025 €	-	17
Total 2025:	265 112 €	168 019 €	0 €
2024 Q4	32 543 €	34 698 €	-	19
2024 Q3	54 520 €	36 312 €	-	20
2024 Q2	51 095 €	34 517 €	-	20
2024 Q1	76 470 €	41 666 €	-	19
Total 2024:	214 628 €	147 193 €	0 €
2023 Q4	33 709 €	32 360 €	-	17
2023 Q3	28 108 €	27 504 €	-	18
2023 Q2	32 182 €	24 374 €	-	19
2023 Q1	45 097 €	30 190 €	-	20
Total 2023:	139 096 €	114 428 €	0 €
2022 Q4	21 295 €	22 824 €	-	21
2022 Q3	40 462 €	31 184 €	-	21
2022 Q2	35 286 €	29 536 €	-	25
2022 Q1	25 615 €	23 683 €	-	26
Total 2022:	122 658 €	107 227 €	0 €
2021 Q4	23 761,35 €	20 716,33 €	-	23
2021 Q3	26 501,15 €	23 504,47 €	-	23
2021 Q2	32 157,73 €	26 069,74 €	-	25
2021 Q1	19 211,35 €	19 535,81 €	-	23
Total 2021:	101 631,58 €	89 826,35 €	0 €
2020 Q4	14 302,44 €	14 511,47 €	-	24
2020 Q3	21 673,82 €	12 868,14 €	-	25
2020 Q2	15 867,21 €	13 253,09 €	-	25
2020 Q1	16 306 €	13 713 €	0 €	23
Total 2020:	68 149,47 €	54 345,70 €	0 €
2019 Q4	10 057 €	11 027 €	0 €	26
2019 Q3	10 233 €	11 227 €	0 €	20
2019 Q2	18 241 €	19 905 €	0 €	21
2019 Q1	12 188 €	13 263 €	0 €	20
Total 2019:	50 719 €	55 422 €	0 €
2018 Q4	9 966 €	10 884 €	0 €	19
2018 Q3	6 604 €	7 313 €	0 €	19
2018 Q2	8 687 €	9 575 €	0 €	20
2018 Q1	9 836 €	10 785 €	0 €	19
Total 2018:	35 093 €	38 557 €	0 €
2017 Q4	10 167 €	11 120 €	0 €	17
2017 Q3	10 207 €	11 114 €	0 €	19
2017 Q2	9 352 €	10 150 €	0 €	18
2017 Q1	9 730 €	10 568 €	0 €−100%	17
Total 2017:	39 456 €	42 952 €	0 €
2016 Q4	11 781 €	12 815 €	46 555 €+28,4%	6
2016 Q3	9 235 €	9 979 €	36 253 €+5,1%	6
2016 Q2	8 723 €	9 498 €	34 504 €+17,2%	6
2016 Q1	7 482 €	8 105 €	29 442 €+8,7%	6
Total 2016:	37 221 €	40 397 €	146 754 €
2015 Q4	6 506 €	7 070 €	27 096 €−37,3%	4
2015 Q3	10 391 €	11 277 €	43 220 €+77,4%	4
2015 Q2	5 856 €	6 356 €	24 359 €−30,7%	4
2015 Q1	8 425 €	9 178 €	35 175 €	4
Total 2015:	31 178 €	33 881 €	129 850 €

Revenue by industry

	2023	2024	2025
Specialist medical care		971 740 €	956 141 €
Other business support service activities n.e.c.			28 774 €
Other education n.e.c.		1 780 €	7 046 €
Renting and operating of own or leased real estate	12 521 €	3 225 €
Provision of specialist medical care	762 010 €
Other training n.e.c.	950 €

Tax debts

No tax debt found

No tax debt as of 21.10.2026

Representatives

	Personal ID code
Liisi Graf	46606XXXXXX	07.06.1966 (60)	Board member	14.01.1998	-
Lille Uibo	47005XXXXXX	11.05.1970 (56)	Board member	14.01.1998	-
Veronika Elmet	46711XXXXXX	22.11.1967 (58)	Board member	14.01.1998	-

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Shareholders

	Personal ID code
Liisi Graf	46606XXXXXX	07.06.1966 (60)	Shareholder	890 EUR	33,33%	Sole ownership	01.09.2023	-
Lille Uibo	47005XXXXXX	11.05.1970 (56)	Shareholder	890 EUR	33,33%	Sole ownership	01.09.2023	-
Karl Erik Elmet	39202XXXXXX	29.02.1992 (34)	Shareholder	890 EUR	33,33%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Liisi Graf	46606XXXXXX	07.06.1966 (60)	Founder	14.01.1998	-
Lille Uibo	47005XXXXXX	11.05.1970 (56)	Founder	14.01.1998	-
Veronika Elmet	46711XXXXXX	22.11.1967 (58)	Founder	14.01.1998	-

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Ultimate beneficial owners

	Personal ID code
Karl Erik Elmet	39202XXXXXX	29.02.1992 (34)	Direct holding	19.10.2019	-
Veronika Elmet	46711XXXXXX	22.11.1967 (58)	Other form of control/influence (contractual, family etc.)	19.10.2019	-
Liisi Graf	46606XXXXXX	07.06.1966 (60)	Direct holding	01.09.2018	-
Lille Uibo	47005XXXXXX	11.05.1970 (56)	Direct holding	01.09.2018	-

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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: 107,68%
Monthly average: 18 419 €
Per employee: 898 €

State taxes

Monthly average: 17 105 €
Turnover ratio: -

Estimated salary

Gross salary: 1 724 €
Net salary: 1 451 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	320 866 €−16,3%	383 196 €+14,2%	335 620 €+60,1%	209 608 €+85,5%	112 996 €+63,4%	69 151 €+16,0%	59 637 €
Non-current assets	95 649 €−10,2%	106 459 €−8,3%	116 145 €−6,6%	124 407 €−2,1%	127 127 €−7,1%	136 839 €−5,8%	145 218 €
Total assets	416 515 €−14,9%	489 655 €+8,4%	451 765 €+35,3%	334 015 €+39,1%	240 123 €+16,6%	205 990 €+0,6%	204 855 €
Short-term liabilities	40 032 €+48,7%	26 915 €−77,8%	121 508 €+311%	29 570 €+18,2%	25 008 €−13,7%	28 988 €+20,3%	24 092 €
Long-term liabilities	-	-	-	21 766 €−36,4%	34 229 €−26,2%	46 372 €−21,0%	58 680 €
Total liabilities	40 032 €+48,7%	26 915 €−77,8%	121 508 €+137%	51 336 €−13,3%	59 237 €−21,4%	75 360 €−9,0%	82 772 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	79 815 €+3,2%	77 336 €+160%	29 753 €−48,7%	57 960 €+21,5%	47 704 €+21,8%	39 157 €−39,2%	64 428 €
Net profit	293 742 €−23,2%	382 478 €+28,5%	297 578 €+34,2%	221 793 €+70,3%	130 256 €+47,1%	88 547 €+61,8%	54 729 €
Equity	376 483 €−18,6%	462 740 €+40,1%	330 257 €+16,8%	282 679 €+56,3%	180 886 €+38,5%	130 630 €+7,0%	122 083 €
Turnover	991 961 €+1,6%	976 745 €+26,0%	775 481 €+32,9%	583 312 €+37,8%	423 223 €+33,6%	316 829 €+17,2%	270 354 €
Profit margin	29,6%	39,2%	38,4%	38,0%	30,8%	27,9%	20,2%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	263 269 €	163 025 €
Liquidity
Current ratio	7,1	4,5
Quick ratio	7,1	4,5
Cash ratio	4,7	3,6
Efficiency
Days sales outstanding (dso)	28,6	18,5
Asset turnover	2,0	1,9
Structure
Debt ratio	0,2	0,2
Profitability
Operating margin	42,8%	35,6%
Net profit margin	38,0%	30,8%
Return on assets (roa)	77,3%	58,4%
Return on equity (roe)	78,5%	72,0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 20010656 / 13	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20010656 / 12	22.07.2019	Entry – Amendment entry	-	Entered into force22.07.2019
Ä 20010656 / 11	02.07.2019	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force02.07.2019
Ä 20010656 / 10	23.05.2018	Entry – Amendment entry	-	Entered into force23.05.2018
Ä 20010656 / 9	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018

Real estate

		Purpose
Kivi tn 25, Tartu linn, Tartu linn, Tartu maakondSpace: 1	634 m²	Residential land 90%, Commercial land 10%
Kivi tn 40, Tartu linn, Tartu linn, Tartu maakondSpace: 1	2230 m²	Residential land 100%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions


3-26-502/2	Kohtu I astme menetlus	Court ruling	37100644	Ülle Polluks	ECLI:EE:TRHK:2026:3.26.502.2867	23.02.2026	Open
1-22-8040/37	Kohtu I astme menetlus	Court judgment	Offences against property	Kristina Domaškina	ECLI:EE:TMK:2023:1.22.8040.23462	28.06.2023	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


28.09.2026	Tervisekassa	39 621,66 €Received	SOCIAL BENEFITSOther health care, incl. administration
21.09.2026	Tervisekassa	38 887,18 €Received	SOCIAL BENEFITSOther health care, incl. administration
15.09.2026	Aktsiaselts Lääne-Tallinna Keskhaigla	2 255,50 €Received	OPERATING EXPENSESSpecialized hospital services
27.08.2026	Tervisekassa	41 652,69 €Received	SOCIAL BENEFITSOther health care, incl. administration
21.08.2026	Tervisekassa	35 205,60 €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


20.12.2021	Eesti TöötukassaAid measure 20985	Palgatoetus VTA › Palgatoetus VTAGrant	2 931,94 €	20985/2201827

Public procurement contracts


01.01.2025End 31.12.2025	Reference number 226778 · 2021-RRL1-60850 25	TervisekassaContracting authority	826 626,94 €	Completed
01.01.2024End 31.12.2024	Reference number 226778 · 2021-RRL1-60850	TervisekassaContracting authority	834 001,76 €	Completed
01.01.2023End 31.12.2023	Reference number 226778 · 2021-RRL1-60850 3	TervisekassaContracting authority	465 854,13 €	Concluded
01.01.2022End 31.12.2022	Reference number 226778 · 2021-RRL1-60850 2	TervisekassaContracting authority	327 767,23 €actual 451 203,69 €	Completed
01.10.2021End 31.12.2021	Reference number 226778 · 2021-RRL1-60850 1	TervisekassaContracting authority	89 580,31 €actual 78 331,53 €	Completed

.ee domains


naeratuseveerema.ee	Active	14.02.2018	15.02.2027
eguerapraksis.ee	Active	04.07.2010	06.01.2027

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.