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osaühing Ratio Legis

Legal form:

Private limited company

Registry code:

10731294

VAT no.:

EE100716058

Fiscal-year period:

01.01 - 31.12

Established:

06.03.2001 (25)

Capital:

3 194 EUR

Address:

Narva mnt 10, Kesklinna linnaosa, Tallinn, Harju maakond, 10124

Status:

Registered

Contacts

Email:

info@lepitaja.ee

Phone:

+372 5074791

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69102 - Activities of legal consultants and law offices

VAT liability

	Start	End
EE100716058	01.10.2001

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	03.06.2026	Valid
2024	01.01.2024 - 31.12.2024	15.05.2025	Valid
2023	01.01.2023 - 31.12.2023	18.06.2024	Valid
2022	01.01.2022 - 31.12.2022	13.06.2023	Valid
2021	01.01.2021 - 31.12.2021	10.10.2022	Valid
2020	01.01.2020 - 31.12.2020	01.07.2021	Valid
2019	01.01.2019 - 31.12.2019	17.12.2020	Valid
2018	01.01.2018 - 31.12.2018	01.07.2019	Valid
2017	01.01.2017 - 31.12.2017	01.08.2018	Valid
2016	01.01.2016 - 31.12.2016	05.10.2017	Valid
2015	01.01.2015 - 31.12.2015	06.09.2016	Valid
2015	01.01.2015 - 31.12.2015	30.06.2016	Expired
2014	01.01.2014 - 31.12.2014	29.06.2015	Valid
2013	01.01.2013 - 31.12.2013	26.06.2014	Valid
2012	01.01.2012 - 31.12.2012	16.05.2013	Valid
2011	01.01.2011 - 31.12.2011	29.06.2012	Valid
2010	01.01.2010 - 31.12.2010	21.03.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	07.07.2009	Valid
2007	01.01.2007 - 31.12.2007	01.07.2008	Valid
2006	01.01.2006 - 31.12.2006	16.04.2007	Valid
2005	01.01.2005 - 31.12.2005	28.03.2006	Valid
2004	01.01.2004 - 31.12.2004	13.01.2006	Valid
2003	01.01.2003 - 31.12.2003	09.12.2004	Valid
2002	01.01.2002 - 31.12.2002	30.06.2003	Valid
2001	01.01.2001 - 31.12.2001	03.07.2002	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

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Hidden

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020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	4 515 €	2 200 €	11 548 €0.4%	1
2026 Q1	4 467 €	2 445 €	11 504 €15.5%	1
Kokku 2026:	8 982 €	4 645 €	23 052 €
2025 Q4	5 584 €	2 726 €	13 615 €29.5%	1
2025 Q3	4 021 €	1 925 €	10 514 €26.2%	1
2025 Q2	5 577 €	1 925 €	14 248 €21.7%	1
2025 Q1	4 361 €	2 311 €	11 709 €32.7%	1
Kokku 2025:	19 543 €	8 887 €	50 086 €8.2%
2024 Q4	4 994 €	1 609 €	17 398 €75.6%	1
2024 Q3	3 275 €	1 646 €	9 908 €27.0%	1
2024 Q2	4 431 €	2 125 €	13 564 €0.8%	1
2024 Q1	3 749 €	1 611 €	13 679 €4.4%	1
Kokku 2024:	16 449 €	6 991 €	54 549 €50.3%
2023 Q4	4 013 €	1 627 €	14 306 €94.9%	1
2023 Q3	2 040 €	1 086 €	7 341 €17.4%	1
2023 Q2	2 356 €	982 €	8 885 €54.3%	1
2023 Q1	1 662 €	975 €	5 760 €58.5%	1
Kokku 2023:	10 071 €	4 670 €	36 292 €6.6%
2022 Q4	3 004 €	959 €	13 872 €100.8%	1
2022 Q3	1 844 €	959 €	6 910 €4.9%	1
2022 Q2	1 675 €	959 €	7 265 €32.9%	1
2022 Q1	2 571 €	882 €	10 820 €1.5%	1
Kokku 2022:	9 093 €	3 758 €	38 867 €4.3%
2021 Q4	2 754 €	844 €	10 982 €33.3%	1
2021 Q3	2 758 €	1 164 €	8 239 €26.9%	1
2021 Q2	3 361 €	1 805 €	11 265 €11.0%	2
2021 Q1	3 039 €	1 805 €	10 148 €31.8%	2
Kokku 2021:	11 912 €	5 618 €	40 633 €10.8%
2020 Q4	4 280 €	1 805 €	14 884 €47.2%	2
2020 Q3	3 417 €	1 805 €	10 109 €5.5%	2
2020 Q2	4 031 €	1 659 €	10 699 €8.3%	2
2020 Q1	2 785 €	2 053 €	9 875 €10.1%	2
Kokku 2020:	14 513 €	7 322 €	45 567 €7.2%
2019 Q4	3 353 €	1 953 €	8 971 €10.4%	2
2019 Q3	3 319 €	1 953 €	8 125 €38.3%	2
2019 Q2	3 816 €	1 790 €	13 177 €7.7%	2
2019 Q1	3 950 €	1 938 €	12 239 €13.0%	2
Kokku 2019:	14 438 €	7 634 €	42 512 €21.7%
2018 Q4	3 634 €	1 910 €	10 828 €18.0%	2
2018 Q3	3 720 €	1 452 €	13 209 €2.8%	2
2018 Q2	3 819 €	1 488 €	13 596 €18.6%	2
2018 Q1	4 562 €	2 003 €	16 695 €71.5%	2
Kokku 2018:	15 735 €	6 853 €	54 328 €32.1%
2017 Q4	3 916 €	2 021 €	9 735 €9.5%	2
2017 Q3	3 929 €	2 140 €	8 888 €27.4%	2
2017 Q2	3 657 €	2 049 €	12 234 €19.3%	2
2017 Q1	3 673 €	2 009 €	10 257 €34.3%	2
Kokku 2017:	15 175 €	8 219 €	41 114 €13.7%
2016 Q4	3 310 €	1 481 €	7 640 €51.5%	2
2016 Q3	4 154 €	3 052 €	15 747 €21.9%	2
2016 Q2	5 304 €	2 504 €	12 917 €13.7%	2
2016 Q1	3 941 €	2 202 €	11 361 €14.6%	2
Kokku 2016:	16 709 €	9 239 €	47 665 €15.5%
2015 Q4	4 537 €	2 721 €	13 302 €7.1%	2
2015 Q3	4 999 €	2 930 €	14 323 €0.0%	2
2015 Q2	7 315 €	2 930 €	14 323 €1.0%	2
2015 Q1	6 091 €	2 961 €	14 474 €	2
Kokku 2015:	22 942 €	11 542 €	56 422 €

Revenue by industry

	2023	2024	2025
Activities of legal consultants and law offices	37 122 €	55 350 €	48 849 €

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
Riho Friedrichs	37311XXXXXX	07.11.1973 (52)	Board member	06.03.2001	-
Urmas Rebane	37305XXXXXX	22.05.1973 (53)	Board member	06.03.2001	-

1 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
Urmas Rebane	37305XXXXXX	22.05.1973 (53)	Shareholder	1 597,00 EUR	50	Sole ownership	01.09.2023	-
Riho Friedrichs	37311XXXXXX	07.11.1973 (52)	Shareholder	1 597,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Aare Nahk	36704XXXXXX	30.04.1967 (59)	Founder	06.03.2001	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Riho Friedrichs	37311XXXXXX	07.11.1973 (52)	Direct holding	04.09.2018	-
Urmas Rebane	37305XXXXXX	22.05.1973 (53)	Direct holding	04.09.2018	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q2

Turnover

Amount

11 548 €

Monthly average

3 849 €

Per employee

3 849 €

Equity ratio

120,52%

Labour taxes

Turnover ratio

19,05%

Tax ratio

48,73%

Monthly average

733 €

Per employee

733 €

State taxes

Monthly average

1 505 €

Turnover ratio

39,10%

Estimated salary

Gross salary

1 477 €

Net salary

1 243 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	12 690 €5.0%	13 352 €98.9%	6 713 €1.8%	6 839 €66.9%	20 636 €17.7%	25 064 €31.0%	19 132 €
Non-current assets	4 500 €50.0%	9 000 €30.6%	12 959 €27.0%	17 753 €208.6%	5 753 €	5 753 €	5 753 €
Total assets	17 190 €23.1%	22 352 €13.6%	19 672 €20.0%	24 592 €6.8%	26 389 €14.4%	30 817 €23.8%	24 885 €
Short-term liabilities	5 571 €16.5%	6 675 €24.6%	8 847 €18.1%	7 491 €32.4%	11 084 €31.4%	16 147 €19.8%	13 477 €
Long-term liabilities	-	-	-	-	-	-	4 758 €
Total liabilities	5 571 €16.5%	6 675 €24.6%	8 847 €18.1%	7 491 €32.4%	11 084 €31.4%	16 147 €11.5%	18 235 €
Share or stock capital	3 194 €	3 194 €	3 194 €	3 194 €	3 194 €	3 194 €	3 194 €
Retained earnings	9 483 €54.7%	6 131 €55.9%	13 907 €14.8%	12 111 €27.8%	9 476 €174.2%	3 456 €111.2%	1 636 €
Net profit	-1 058 €116.7%	6 352 €201.2%	-6 276 €449.4%	1 796 €31.8%	2 635 €67.1%	8 020 €340.7%	1 820 €
Equity	11 619 €25.9%	15 677 €44.8%	10 825 €36.7%	17 101 €11.7%	15 305 €4.3%	14 670 €120.6%	6 650 €
Turnover	48 849 €11.7%	55 350 €49.1%	37 122 €0.1%	37 157 €7.3%	40 083 €15.8%	47 604 €19.1%	39 972 €
Profit margin	-2.17%118.9%	11.48%167.9%	-16.91%449.8%	4.83%26.5%	6.57%61.0%	16.85%270.0%	4.55%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	-	SD TTV	-M XVQ	-	-
Liquidity
Current ratio	D.D	S.R	T.T	0.9	1.9
Quick ratio	A.B	F.K	U.E	0.9	1.9
Cash ratio	U.W	P.X	O.A	0.4	0.1
Efficiency
Days sales outstanding (dso)	DM.E	GF.G	FB.I	43.4	59.0
Asset turnover	H.Z	J.F	N.Y	1.5	1.4
Structure
Debt ratio	O.T	E.L	X.L	0.3	0.4
Profitability
Operating margin	Y.E%	WO.M%	-CH.M%	10.6%	10.5%
Net profit margin	-F.X%	UZ.N%	-NK.X%	4.8%	6.6%
Return on assets (roa)	-S.E%	GW.U%	-EH.B%	7.0%	9.2%
Return on equity (roe)	-K.A%	GF.E%	-HR.V%	10.5%	17.2%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 10055065 / 14	26.05.2026	Entry - Amendment entry under NSPA § 595¹ (1)		Entered into force (26.05.2026)
Ä 10055065 / 13	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 10055065 / 12	29.03.2018	Entry - Amendment entry		Entered into force (29.03.2018)
Ä 10055065 / M2	09.03.2018	Order to remedy deficiencies - Amendment entry	21.03.2018	Deficiencies remedied (29.03.2018)
Ä 10055065 / 11	15.02.2018	Entry - Amendment entry		Entered into force (15.02.2018)

1 - 5 / 15 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

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-14-50116/2	Civil case	Court ruling	Property law	Reena Undrest	ECLI:EE:PMK:2014:2.14.50116.7440	12.03.2014
2-10-63608/13	Civil case	Court judgment (Default judgment)	Property law	Külli Mõlder	ECLI:EE:PMK:2011:2.10.63608.33564	28.10.2011
2-06-3270/8	Civil case	Court ruling	Labour law	Katrin Saar	ECLI:EE:HMK:2006:2.06.3270.47424	12.12.2006

1 - 3 / 3 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

.ee domains

Domain	Status	Registered	Expires	End
ratiolegis.ee	Active	06.09.2010	07.09.2027	-
lepitaja.ee	Active	04.07.2010	07.09.2027	-

1 - 2 / 2 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