Assertum Audit OÜ

Legal form:: Private limited company
Registry code:: 10990446
VAT no.:: EE100865381
Fiscal-year period:: 01.07 - 30.06
Established:: 21.11.2003 (22 y)
Former business names:: KMRA Audiitorbüroo osaühing, Osaühing KIPPER & MAALINN
Capital:: 22 800 EUR
Address:: Lõõtsa tn 8, Lasnamäe linnaosa, Tallinn, Harju maakond, 11415
Status:: Registered
E-invoice reception:: e-arveldaja

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Contacts

Phone:: +372 5065581

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Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69201 – Auditing

Industry TOPNo. 6 of 99 companies

1.Aktsiaselts PricewaterhouseCoopers20.3M €
2.Ernst & Young Baltic AS19.8M €
3.Grant Thornton Baltic OÜ12.2M €
4.BDO Eesti OÜ2.5M €
5.Baker Tilly Baltics OÜ1.9M €
6.Assertum Audit OÜ1.8M €
7.OÜ Audiitorbüroo RKT1.5M €
8.Audit Advisory OÜ1.3M €
9.SIRIUS AUDIT OÜ1.3M €
10.OÜ E-Audit1.3M €

Main activity 69201 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE100865381	01.12.2003	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.07.2025 – 30.06.2026	31.12.2026	Not submitted
2024	01.07.2024 – 30.06.2025	27.12.2025	Valid	PDF
2023	01.07.2023 – 30.06.2024	27.12.2024	Valid	PDF
2022	01.07.2022 – 30.06.2023	30.12.2023	Valid	PDF
2021	01.07.2021 – 30.06.2022	16.09.2022	Valid	PDF
2020	01.07.2020 – 30.06.2021	31.12.2021	Valid	PDF
2019	01.07.2019 – 30.06.2020	31.12.2020	Valid	PDF
2018	01.07.2018 – 30.06.2019	30.12.2019	Valid	PDF
2017	01.07.2017 – 30.06.2018	28.12.2018	Valid	PDF
2016	01.07.2016 – 30.06.2017	30.12.2017	Valid	PDF
2015	01.07.2015 – 30.06.2016	30.12.2016	Valid	PDF
2014	01.07.2014 – 30.06.2015	31.12.2015	Valid	PDF
2013	01.07.2013 – 30.06.2014	01.01.2015	Valid	PDF
2012	01.07.2012 – 30.06.2013	31.12.2013	Valid	PDF
2011	01.07.2011 – 30.06.2012	01.01.2013	Valid	PDF
2010	01.07.2010 – 30.06.2011	21.12.2011	Valid	PDF
2009	01.07.2009 – 30.06.2010	22.12.2010	Valid	PDF
2008	01.07.2008 – 30.06.2009	01.12.2009	Valid	PDF
2007	01.07.2007 – 30.06.2008	18.12.2008	Valid	PDF
2006	01.07.2006 – 30.06.2007	20.12.2007	Valid	PDF
2005	01.07.2005 – 30.06.2006	29.12.2006	Valid	PDF
2004	01.07.2004 – 30.06.2005	30.12.2005	Valid	PDF
2004	21.11.2003 – 30.06.2004	27.12.2004	Valid	PDF

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No unsubmitted declarations as of 19.10.2026.

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Tax debt Reports Declarations Court decisions2 Official announcements4 TTJA decisions–Real estate–.ee domains2 Licenses–Regulations35 Public transactions109 Grants1 State aid1 Public procurement17 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	173 536 €	43 209 €	640 932 €+28,5%	5
2026 Q2	116 158 €	53 334 €	498 651 €+31,8%	4
2026 Q1	102 896 €	45 024 €	378 197 €+35,4%	5
Total 2026:	392 590 €	141 567 €	1,52 M €
2025 Q4	101 516 €	57 551 €	279 394 €−63,5%	6
2025 Q3	221 751 €	78 752 €	765 323 €+37,3%	5
2025 Q2	157 477 €	51 617 €	557 434 €+93,1%	5
2025 Q1	82 998 €	49 312 €	288 706 €−19,6%	5
Total 2025:	563 742 €	237 232 €	1,89 M €
2024 Q4	105 548 €	52 487 €	359 187 €−47,1%	4
2024 Q3	165 412 €	51 633 €	679 257 €+36,3%	5
2024 Q2	100 245 €	26 560 €	498 453 €+140%	4
2024 Q1	74 116 €	31 131 €	207 781 €−11,6%	1
Total 2024:	445 321 €	161 811 €	1,74 M €
2023 Q4	37 440 €	19 813 €	234 922 €−37,8%	1
2023 Q3	65 266 €	20 168 €	377 739 €+26,6%	1
2023 Q2	53 045 €	22 662 €	298 466 €+102%	2
2023 Q1	36 037 €	25 212 €	147 534 €+7,4%	2
Total 2023:	191 788 €	87 855 €	1,06 M €
2022 Q4	50 956 €	22 003 €	137 334 €−53,3%	3
2022 Q3	73 547 €	30 691 €	294 123 €−23,6%	3
2022 Q2	86 725 €	36 908 €	384 890 €+150%	5
2022 Q1	48 033 €	34 985 €	153 774 €−9,3%	5
Total 2022:	259 261 €	124 587 €	970 121 €
2021 Q4	44 905,90 €	28 644,22 €	169 512,88 €−40,2%	6
2021 Q3	61 667,31 €	30 522,02 €	283 691,19 €−20,5%	5
2021 Q2	63 221,84 €	17 995,94 €	356 937,45 €+131%	4
2021 Q1	31 929,72 €	22 901,61 €	154 567,76 €−29,6%	8
Total 2021:	201 724,77 €	100 063,79 €	964 709,28 €
2020 Q4	52 932,73 €	23 396,23 €	219 534,45 €+13,9%	10
2020 Q3	37 403,55 €	21 637,40 €	192 783,85 €−35,5%	10
2020 Q2	53 973,64 €	19 836,63 €	298 904,95 €+95,3%	10
2020 Q1	51 471 €	26 726 €	153 053 €+17,2%	10
Total 2020:	195 780,92 €	91 596,26 €	864 276,25 €
2019 Q4	31 178 €	16 028 €	130 608 €−48,2%	10
2019 Q3	52 106 €	17 327 €	252 005 €−10,4%	10
2019 Q2	39 458 €	15 634 €	281 118 €+147%	9
2019 Q1	19 122 €	11 887 €	113 667 €+21,8%	9
Total 2019:	141 864 €	60 876 €	777 398 €
2018 Q4	21 718 €	14 155 €	93 339 €−58,0%	9
2018 Q3	43 736 €	17 009 €	222 082 €−17,8%	9
2018 Q2	43 682 €	14 234 €	270 221 €+139%	9
2018 Q1	21 208 €	10 753 €	112 956 €+22,1%	8
Total 2018:	130 344 €	56 151 €	698 598 €
2017 Q4	20 202 €	14 219 €	92 496 €−58,7%	8
2017 Q3	59 918 €	25 359 €	224 018 €−28,3%	10
2017 Q2	51 351 €	19 211 €	312 389 €+192%	14
2017 Q1	42 037 €	19 842 €	106 846 €−59,3%	13
Total 2017:	173 508 €	78 631 €	735 749 €
2016 Q4	35 150 €	19 408 €	262 299 €+47,1%	13
2016 Q3	36 978 €	13 195 €	178 340 €+19,7%	13
2016 Q2	39 362 €	11 021 €	148 945 €−7,1%	13
2016 Q1	22 343 €	11 867 €	160 391 €	13
Total 2016:	133 833 €	55 491 €	749 975 €
2015 Q4	39 086 €	11 036 €	0 €	1
2015 Q3	32 909 €	9 842 €	0 €	1
2015 Q2	34 063 €	9 571 €	0 €	1
2015 Q1	24 082 €	9 965 €	0 €	1
Total 2015:	130 140 €	40 414 €	0 €

Revenue by industry

	2022	2023	2024
Auditing	901 322 €	1 436 700 €	1 953 547 €

Tax debts

No tax debt found

No tax debt as of 19.10.2026

Representatives

	Personal ID code
Alex Steinberg	39206XXXXXX	30.06.1992 (34)	Board member	27.08.2024	-
Merili Pruuel	48404XXXXXX	22.04.1984 (42)	Procurator	29.03.2023	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Board member	06.05.2015	-
Mai Palmipuu	45906XXXXXX	13.06.1959 (67)	Board member	15.11.2013	-

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Shareholders

	Personal ID code
Alex Steinberg	39206XXXXXX	30.06.1992 (34)	Shareholder	4 560 EUR	20,00%	Sole ownership	01.09.2023	-
Merili Pruuel	48404XXXXXX	22.04.1984 (42)	Shareholder	4 560 EUR	20,00%	Sole ownership	01.09.2023	-
Mai Palmipuu	45906XXXXXX	13.06.1959 (67)	Shareholder	4 560 EUR	20,00%	Sole ownership	01.09.2023	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Shareholder	4 560 EUR	20,00%	Sole ownership	01.09.2023	-
Mai Palmipuu	45906XXXXXX	13.06.1959 (67)	Shareholder	4 560 EUR	20,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Urve Kipper	44602XXXXXX	03.02.1946 (80)	Founder	21.11.2003	-
Tiina Maalinn	46211XXXXXX	01.11.1962 (63)	Founder	21.11.2003	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Founder	21.11.2003	-
Priit Möldre	37507XXXXXX	31.07.1975 (51)	Founder	21.11.2003	-

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Ultimate beneficial owners

	Personal ID code
Mai Palmipuu	45906XXXXXX	13.06.1959 (67)	Direct holding	03.09.2018	-

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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: 640 932 €
Monthly average: 213 644 €
Per employee: 42 729 €
Equity ratio: 937,04%

Labour taxes

Turnover ratio: 6,74%
Tax ratio: 24,90%
Monthly average: 14 403 €
Per employee: 3 201 €

State taxes

Monthly average: 57 845 €
Turnover ratio: 27,08%

Estimated salary

Gross salary: 5 653 €
Net salary: 4 404 €

Aggregate data

Last 5 yrsAll

	2024	2023	2022	2021	2020	2019
Current assets	796 342 €+11,2%	715 843 €+70,1%	420 849 €+24,4%	338 185 €−20,6%	425 803 €+47,2%	289 223 €
Non-current assets	44 557 €−31,4%	64 913 €+8,5%	59 819 €+188%	20 762 €+44,7%	14 345 €−11,6%	16 223 €
Total assets	840 899 €+7,7%	780 756 €+62,4%	480 668 €+33,9%	358 947 €−18,4%	440 148 €+44,1%	305 446 €
Short-term liabilities	282 744 €+79,0%	157 939 €+21,4%	130 105 €−40,4%	218 471 €−21,8%	279 499 €+45,9%	191 634 €
Long-term liabilities	-	-	15 568 €+226%	4 773 €−36,8%	7 549 €−98,6%	544 677 €
Total liabilities	282 744 €+79,0%	157 939 €+8,4%	145 673 €−34,7%	223 244 €−22,2%	287 048 €−61,0%	736 311 €
Share or stock capital	-	-	-	-	-	-
Retained earnings	191 793 €+31,5%	145 882 €+280%	38 414 €+89,2%	20 301 €−43,6%	36 011 €+4,9%	34 317 €
Net profit	343 562 €−24,3%	454 135 €+65,9%	273 781 €+196%	92 602 €−1,8%	94 289 €+66,3%	56 695 €
Equity	558 155 €−10,4%	622 817 €+85,9%	334 995 €+147%	135 703 €−11,4%	153 100 €+34,5%	113 812 €
Turnover	1 953 547 €+36,0%	1 436 700 €+59,4%	901 322 €−10,6%	1 007 825 €+8,2%	931 332 €+14,0%	817 232 €
Profit margin	17,6%	31,6%	30,4%	9,2%	10,1%	6,9%

Financial ratios

	2021	2020
Profit and cash flow
EBITDA	133 400 €	119 981 €
Liquidity
Current ratio	1,5	1,5
Quick ratio	1,5	1,5
Cash ratio	0,8	0,9
Efficiency
Days sales outstanding (dso)	60,1	64,4
Asset turnover	2,5	2,5
Structure
Debt ratio	0,6	0,7
Profitability
Operating margin	12,5%	11,6%
Net profit margin	9,2%	10,1%
Return on assets (roa)	23,2%	25,3%
Return on equity (roe)	68,2%	61,6%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10076038 / 31	04.05.2026	Entry – Amendment entry	-	Entered into force04.05.2026
Ä 10076038 / 30	24.03.2026	Entry – Amendment entry under NSPA § 595¹ (1)	-	Entered into force24.03.2026
Ä 10076038 / 29	13.01.2026	Entry – Amendment entry	-	Entered into force13.01.2026
Ä 10076038 / 28	27.08.2024	Entry – Amendment entry	-	Entered into force27.08.2024
Ä 10076038 / 27	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023

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


2-23-10042/28	Kohtu I astme menetlus	Court ruling	Bankruptcy law	Anu Vismann	ECLI:EE:HMK:2024:2.23.10042.23266	20.12.2024	Open
2-09-59963/5	Kohtu I astme menetlus	Court ruling	Reorganisation	Ingrid Niinemägi	ECLI:EE:PMK:2010:2.09.59963.16586	16.04.2010	Open

Official announcements


Notice of reduction of share capital of a private-limited company	06.09.2018	PDF
Notices of commercial and non-profit associations and foundations	03.02.2014	PDF
Notices of commercial and non-profit associations and foundations	19.11.2013	PDF
Notices of commercial and non-profit associations and foundations	16.08.2012	PDF

Public transactions


11.05.2026	Sihtasutus Viljandi Haigla	4 960 €Received	OPERATING EXPENSESGeneral hospital services
29.04.2026	Sihtasutus Kultuuri- ja hariduskeskus Viimsi Artium	2 480 €Received	OPERATING EXPENSESOther leisure, culture and religion, incl. administration
28.04.2026	Sihtasutus Rannarahva Muuseum	2 480 €Received	OPERATING EXPENSESMuseums
22.04.2026	Sihtasutus Tallinna Tehnika- ja Teaduskeskus	3 720 €Received	OPERATING EXPENSESR&D in leisure, culture and religion
22.04.2026	Viimsi Vallavalitsus	11 718 €Received	OPERATING EXPENSESMunicipal government

Funded projects


KMRA Audiitorbüroo personali erialase inglise keele oskuse parandamine1.0200.07-2820	Inimressursi arendamine ettevõtete majandusliku konkurentsivõime suurendamiseksESF · Ettevõtluse ja Innovatsiooni Sihtasutus	11.06.2007 – 15.09.20072004-2006	1 491,70 €	1 491,70 €	Completed

State aid


07.05.2024	Eesti TöötukassaAid measure 231580	Palgatoetus VTA › Palgatoetus VTAGrant	4 251,04 €	231580/2500685

Public procurement contracts


08.12.2025End 31.07.2028	Reference number 299825 · Hankeleping	Sihtasutus Viljandi HaiglaContracting authority	48 000 €	Concluded
11.09.2024End 23.04.2027	Reference number 283014 · Kliendileping audiitorteenuse osutamiseks 2024-2026	Viimsi VallavalitsusContracting authority	62 400 €	Concluded
17.11.2021End 31.05.2024	Reference number 240118 · KLIENDILEPING AUDIITORTEENUSE OSUTAMISEKS	Viimsi VallavalitsusContracting authority	55 755 €	Completed
18.10.2021End 18.10.2025	Reference number 240072 · Hankeleping	AKTSIASELTS EESTI LOTOContracting authority	8 790 €actual 9 510 €	Completed
23.10.2020End 30.06.2022	Reference number 226267 · Kliendileping auditi läbiviimiseks	Saaremaa VallavalitsusContracting authority	31 780 €actual 31 180 €	Completed

.ee domains


assertum.ee	Active	19.11.2013	20.11.2026
kmra.ee	Active	04.07.2010	27.12.2026

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.