L & P Advokaadibüroo OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	20.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	27.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	27.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	30.06.2021	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	02.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	30.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	30.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	30.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	30.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	28.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	29.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	20.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	30.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	01.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	02.07.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	29.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	30.06.2006	Valid	PDF
2004	01.05.2004 – 31.12.2004	01.07.2005	Valid	PDF

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Tax debt Reports Declarations Court decisions7 Official announcements–TTJA decisions–Real estate–.ee domains1 Licenses–Regulations13 Public transactions23 Grants–State aid–Public procurement1 Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	9 526 €	5 367 €	24 624 €−10,5%	2
2026 Q2	10 251 €	5 367 €	27 508 €+34,1%	2
2026 Q1	8 237 €	5 443 €	20 506 €−9,8%	2
Total 2026:	28 014 €	16 177 €	72 638 €
2025 Q4	9 420 €	5 071 €	22 745 €−17,6%	2
2025 Q3	9 116 €	5 071 €	27 597 €−20,0%	2
2025 Q2	9 130 €	5 071 €	34 494 €+40,3%	2
2025 Q1	15 213 €	5 620 €	24 590 €−22,2%	2
Total 2025:	42 879 €	20 833 €	109 426 €
2024 Q4	9 175 €	4 767 €	31 593 €+49,2%	2
2024 Q3	7 969 €	4 767 €	21 173 €−19,4%	2
2024 Q2	9 062 €	4 767 €	26 282 €−7,1%	2
2024 Q1	9 203 €	4 836 €	28 287 €−12,7%	2
Total 2024:	35 409 €	19 137 €	107 335 €
2023 Q4	9 357 €	4 531 €	32 408 €+39,8%	2
2023 Q3	7 809 €	4 531 €	23 181 €−23,2%	2
2023 Q2	9 133 €	4 531 €	30 190 €+34,4%	2
2023 Q1	8 409 €	5 130 €	22 457 €−22,1%	2
Total 2023:	34 708 €	18 723 €	108 236 €
2022 Q4	10 898 €	6 621 €	28 830 €+5,8%	2
2022 Q3	10 668 €	6 621 €	27 249 €−20,6%	3
2022 Q2	11 959 €	6 628 €	34 338 €+12,2%	3
2022 Q1	15 364 €	8 051 €	30 607 €−23,6%	3
Total 2022:	48 889 €	27 921 €	121 024 €
2021 Q4	12 794,16 €	6 607,60 €	40 059,15 €−0,3%	3
2021 Q3	12 451,68 €	6 685,68 €	40 167,92 €−8,4%	3
2021 Q2	13 633,31 €	6 685,68 €	43 834,70 €+7,1%	3
2021 Q1	12 596,88 €	6 791,40 €	40 937,28 €−11,0%	3
Total 2021:	51 476,03 €	26 770,36 €	164 999,05 €
2020 Q4	12 943,70 €	6 079,89 €	45 985,76 €+5,5%	3
2020 Q3	15 903,14 €	7 057,70 €	43 595,07 €+0,9%	3
2020 Q2	12 179,43 €	5 979,86 €	43 191,77 €+19,5%	3
2020 Q1	15 563 €	11 934 €	36 143 €−38,5%	3
Total 2020:	56 589,27 €	31 051,45 €	168 915,60 €
2019 Q4	19 708 €	11 871 €	58 780 €+5,7%	5
2019 Q3	23 156 €	13 507 €	55 592 €−14,1%	6
2019 Q2	24 146 €	15 407 €	64 700 €−7,9%	6
2019 Q1	25 269 €	15 882 €	70 237 €+3,4%	7
Total 2019:	92 279 €	56 667 €	249 309 €
2018 Q4	28 908 €	14 892 €	67 935 €+8,8%	7
2018 Q3	29 580 €	15 049 €	62 434 €−17,5%	7
2018 Q2	26 506 €	14 977 €	75 675 €+0,9%	7
2018 Q1	26 413 €	15 611 €	75 016 €−4,8%	7
Total 2018:	111 407 €	60 529 €	281 060 €
2017 Q4	28 265 €	14 754 €	78 830 €+0,9%	7
2017 Q3	38 438 €	15 209 €	78 129 €−8,9%	7
2017 Q2	27 969 €	14 398 €	85 752 €+12,8%	7
2017 Q1	24 904 €	14 890 €	75 995 €+2,3%	7
Total 2017:	119 576 €	59 251 €	318 706 €
2016 Q4	22 208 €	11 344 €	74 297 €	6
2016 Q3	36 585 €	11 340 €	74 274 €+3,1%	6
2016 Q2	20 237 €	10 997 €	72 027 €−6,7%	6
2016 Q1	24 514 €	11 792 €	77 233 €+5,0%	6
Total 2016:	103 544 €	45 473 €	297 831 €
2015 Q4	24 024 €	11 329 €	73 538 €−8,9%	6
2015 Q3	46 669 €	12 438 €	80 736 €+6,5%	6
2015 Q2	24 135 €	11 679 €	75 813 €−8,6%	6
2015 Q1	27 995 €	12 780 €	82 959 €	6
Total 2015:	122 823 €	48 226 €	313 046 €

Revenue by industry

	2023	2024	2025
Activities of advocates and law firms	102 992 €	100 251 €	98 373 €

Tax debts

No tax debt found

No tax debt as of 03.11.2026

Representatives

	Personal ID code
Madis Päts	36610XXXXXX	22.10.1966 (60)	Board member	30.04.2004	-

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Shareholders

	Personal ID code
Madis Päts	36610XXXXXX	22.10.1966 (60)	Shareholder	2 556 EUR	66,67%	Sole ownership	01.09.2023	-
L & P Advokaadibüroo OÜ	11033793	30.04.2004 (22)	Shareholder	1 278 EUR	33,33%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Aadu Luberg	-	-	Founder	30.04.2004	-
Madis Päts	36610XXXXXX	22.10.1966 (60)	Founder	30.04.2004	-

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Ultimate beneficial owners

	Personal ID code
Madis Päts	36610XXXXXX	22.10.1966 (60)	Direct holding	30.10.2018	-

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Holdings in companies


L & P Advokaadibüroo OÜ	30.04.2004	Shareholder	1 278 EUR	33,33%	Sole ownership	01.09.2023	-

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2026 Q3

Turnover

Amount: 24 624 €
Monthly average: 8 208 €
Per employee: 4 104 €
Equity ratio: 214,08%

Labour taxes

Turnover ratio: 21,80%
Tax ratio: 56,34%
Monthly average: 1 789 €
Per employee: 895 €

State taxes

Monthly average: 3 175 €
Turnover ratio: 38,69%

Estimated salary

Gross salary: 1 718 €
Net salary: 1 446 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	316 771 €−6,4%	338 284 €−0,5%	339 857 €+13,4%	299 824 €+4,4%	287 257 €+10,4%	260 097 €−1,4%	263 737 €
Non-current assets	44 231 €	-	-	-	-	-	-
Total assets	361 002 €+6,7%	338 284 €−0,5%	339 857 €+13,4%	299 824 €+4,4%	287 257 €+10,4%	260 097 €−1,4%	263 737 €
Short-term liabilities	8 931 €−42,7%	15 594 €+27,5%	12 228 €+2,3%	11 953 €−43,8%	21 270 €−28,0%	29 561 €−58,3%	70 835 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	8 931 €−42,7%	15 594 €+27,5%	12 228 €+2,3%	11 953 €−43,8%	21 270 €−28,0%	29 561 €−58,3%	70 835 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	319 750 €+6,7%	299 688 €+5,2%	284 931 €+8,3%	263 047 €+24,3%	211 596 €+20,4%	175 761 €+12,8%	155 779 €
Net profit	29 381 €+46,5%	20 062 €−49,5%	39 758 €+81,7%	21 884 €−57,5%	51 451 €−0,7%	51 835 €+51,6%	34 183 €
Equity	352 071 €+9,1%	322 690 €−1,5%	327 629 €+13,8%	287 871 €+8,2%	265 987 €+15,4%	230 536 €+19,5%	192 902 €
Turnover	98 373 €−1,9%	100 251 €−2,7%	102 992 €−10,9%	115 606 €−26,8%	157 832 €−10,0%	175 402 €−27,4%	241 591 €
Profit margin	29,9%	20,0%	38,6%	18,9%	32,6%	29,6%	14,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	25,1	13,5
Quick ratio	25,1	13,5
Cash ratio	8,0	4,4
Efficiency
Days sales outstanding (dso)	629,3	423,9
Asset turnover	0,4	0,6
Structure
Debt ratio	0,0	0,1
Profitability
Operating margin	18,6%	32,6%
Net profit margin	18,9%	32,6%
Return on assets (roa)	7,5%	18,8%
Return on equity (roe)	7,6%	19,3%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 10079416 / 11	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 10079416 / 10	19.04.2023	Entry – Amendment entry	-	Entered into force19.04.2023
Ä 10079416 / M2	05.04.2023	Order to remedy deficiencies – Amendment entry	20.04.2023	Deficiencies remedied19.04.2023
Ä 10079416 / 9	31.12.2019	Entry – Amendment entry	-	Entered into force31.12.2019
Ä 10079416 / 8	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018

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


2-22-13091/14	Kohtu I astme menetlus	Court rulingBankruptcy ruling	Debt restructuring proceedings	Merike Varusk	ECLI:EE:HMK:2023:2.22.13091.13032	13.07.2023	Open
2-19-130389/33	Apellatsioonmenetlus	Court judgment	Law of obligations	Kaija Kaijanen, Vallo Kariler, Ande Tänav	ECLI:EE:TLRK:2021:2.19.130389.4215	19.02.2021	Open
2-19-130389/14	Kohtu I astme menetlus	Court judgment	Law of obligations	Moonika Tähtväli	ECLI:EE:HMK:2020:2.19.130389.27635	30.06.2020	Open
2-19-118555/8	Kohtu I astme menetlus	Court judgmentDefault judgment	Law of obligations	Mai Grauberg	ECLI:EE:HMK:2020:2.19.118555.8004	02.04.2020	Open
2-17-5688/7	Kohtu I astme menetlus	Court rulingCompromise ruling	Property law	Toomas Ventsli	ECLI:EE:HMK:2018:2.17.5688.15290	28.03.2018	Open

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


06.08.2025	Riigi Tugiteenuste Keskus	1 079,22 €Received	OPERATING EXPENSESOther general services
25.06.2025	Riigi Tugiteenuste Keskus	3 512,20 €Received	OPERATING EXPENSESOther general services
06.05.2025	Riigi Tugiteenuste Keskus	1 592,75 €Received	OPERATING EXPENSESOther general services
07.10.2024	Riigi Tugiteenuste Keskus	1 388,54 €Received	OPERATING EXPENSESOther general services
06.12.2023	Riigi Tugiteenuste Keskus	4 296,24 €Received	OPERATING EXPENSESOther general services

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


29.01.2008End 10.02.2009	Reference number 103991 · Kliendileping nr 1/26-08	Justiits- ja DigiministeeriumContracting authority	31 955,80 €actual 626,33 €	Completed

.ee domains


lplaw.ee	Active	04.07.2010	31.12.2026

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.