osaühing Ratio Legis

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

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Tax debt Reports Declarations Court decisions3 Official announcements–TTJA decisions–Real estate–.ee domains2 Licenses–Regulations15 Public transactions–Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	4 801 €	1 847 €	12 421 €+7,6%	1
2026 Q2	4 593 €	2 200 €	11 548 €+0,4%	1
2026 Q1	4 467 €	2 445 €	11 504 €−15,5%	1
Total 2026:	13 861 €	6 492 €	35 473 €
2025 Q4	5 704 €	2 726 €	13 615 €+29,5%	1
2025 Q3	4 021 €	1 925 €	10 514 €−26,2%	1
2025 Q2	5 698 €	1 925 €	14 248 €+21,7%	1
2025 Q1	4 361 €	2 311 €	11 709 €−32,7%	1
Total 2025:	19 784 €	8 887 €	50 086 €
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
Total 2024:	16 449 €	6 991 €	54 549 €
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
Total 2023:	10 071 €	4 670 €	36 292 €
2022 Q4	3 004 €	959 €	13 872 €+101%	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
Total 2022:	9 094 €	3 759 €	38 867 €
2021 Q4	2 753,83 €	843,96 €	10 981,50 €+33,3%	1
2021 Q3	2 757,64 €	1 164,31 €	8 238,75 €−26,9%	1
2021 Q2	3 360,97 €	1 805,01 €	11 265 €+11,0%	2
2021 Q1	3 039,24 €	1 805,01 €	10 148 €−31,8%	2
Total 2021:	11 911,68 €	5 618,29 €	40 633,25 €
2020 Q4	4 279,92 €	1 805,01 €	14 884,25 €+47,2%	2
2020 Q3	3 416,71 €	1 805,01 €	10 109,25 €−5,5%	2
2020 Q2	4 031,28 €	1 658,72 €	10 698,75 €+8,3%	2
2020 Q1	2 785 €	2 053 €	9 875 €+10,1%	2
Total 2020:	14 512,91 €	7 321,74 €	45 567,25 €
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
Total 2019:	14 438 €	7 634 €	42 512 €
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
Total 2018:	15 735 €	6 853 €	54 328 €
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
Total 2017:	15 175 €	8 219 €	41 114 €
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
Total 2016:	16 709 €	9 239 €	47 665 €
2015 Q4	4 537 €	2 721 €	13 302 €−7,1%	2
2015 Q3	4 999 €	2 930 €	14 323 €	2
2015 Q2	7 315 €	2 930 €	14 323 €−1,0%	2
2015 Q1	6 091 €	2 961 €	14 474 €	2
Total 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 20.10.2026

Representatives

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

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Shareholders

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

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Other persons

	Personal ID code
Aare Nahk	36704XXXXXX	30.04.1967 (59)	Founder	06.03.2001	-

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Ultimate beneficial owners

	Personal ID code
Riho Friedrichs	37311XXXXXX	07.11.1973 (52)	Direct holding	04.09.2018	-
Urmas Rebane	37305XXXXXX	22.05.1973 (53)	Direct holding	04.09.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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2026 Q3

Turnover

Amount: 12 421 €
Monthly average: 4 140 €
Per employee: 4 140 €
Equity ratio: 129,63%

Labour taxes

Turnover ratio: 14,87%
Tax ratio: 38,47%
Monthly average: 616 €
Per employee: 616 €

State taxes

Monthly average: 1 600 €
Turnover ratio: 38,65%

Estimated salary

Gross salary: 1 242 €
Net salary: 1 088 €

Aggregate data

Last 5 yrsAll

	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 €+209%	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	-	-	-	-	-	-	-
Retained earnings	9 163 €+57,7%	5 811 €−57,2%	13 587 €+15,2%	11 791 €+28,8%	9 156 €+192%	3 136 €+138%	1 316 €
Net profit	-1 058 €−117%	6 352 €+201%	-6 276 €−449%	1 796 €−31,8%	2 635 €−67,1%	8 020 €+341%	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 €+121%	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	-2,2%	11,5%	-16,9%	4,8%	6,6%	16,8%	4,6%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	0,9	1,9
Quick ratio	0,9	1,9
Cash ratio	0,4	0,1
Efficiency
Days sales outstanding (dso)	43,4	59,0
Asset turnover	1,5	1,4
Structure
Debt ratio	0,3	0,4
Profitability
Operating margin	10,6%	10,5%
Net profit margin	4,8%	6,6%
Return on assets (roa)	7,0%	9,2%
Return on equity (roe)	10,5%	17,2%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10055065 / 14	26.05.2026	Entry – Amendment entry under NSPA § 595¹ (1)	-	Entered into force26.05.2026
Ä 10055065 / 13	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10055065 / 12	29.03.2018	Entry – Amendment entry	-	Entered into force29.03.2018
Ä 10055065 / M2	09.03.2018	Order to remedy deficiencies – Amendment entry	21.03.2018	Deficiencies remedied29.03.2018
Ä 10055065 / 11	15.02.2018	Entry – Amendment entry	-	Entered into force15.02.2018

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


2-14-50116/2	Kohtu I astme menetlus	Court ruling	Property law	Reena Undrest	ECLI:EE:PMK:2014:2.14.50116.7440	12.03.2014	Open
2-10-63608/13	Kohtu I astme menetlus	Court judgmentDefault judgment	Property law	Külli Mõlder	ECLI:EE:PMK:2011:2.10.63608.33564	28.10.2011	Open
2-06-3270/8	Kohtu I astme menetlus	Court ruling	Labour law	Katrin Saar	ECLI:EE:HMK:2006:2.06.3270.47424	12.12.2006	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

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

No public procurement contracts found

The company has no public procurement contracts

.ee domains


ratiolegis.ee	Active	06.09.2010	07.09.2027
lepitaja.ee	Active	04.07.2010	07.09.2027

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.