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OÜ EM AUDIITORTEENUSED

Legal form:

Private limited company

Registry code:

11096339

VAT no.:

EE101146957

Fiscal-year period:

01.01 - 31.12

Established:

07.01.2005 (21)

Capital:

12 782 EUR

Address:

Mõrra tee 9, Pirita linnaosa, Tallinn, Harju maakond, 11911

Status:

Registered

Contacts

Email:

em.audiitor@neti.ee

Phone:

+372 5041472

Industries

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

VAT liability

	Start	End
EE101146957	24.05.2007

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	30.06.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.06.2021	Valid
2019	01.01.2019 - 31.12.2019	29.06.2020	Valid
2018	01.01.2018 - 31.12.2018	30.06.2019	Valid
2017	01.01.2017 - 31.12.2017	29.06.2018	Valid
2016	01.01.2016 - 31.12.2016	26.05.2017	Valid
2015	01.01.2015 - 31.12.2015	29.06.2016	Valid
2014	01.01.2014 - 31.12.2014	23.06.2015	Valid
2013	01.01.2013 - 31.12.2013	24.06.2014	Valid
2012	01.01.2012 - 31.12.2012	20.06.2013	Valid
2011	01.01.2011 - 31.12.2011	30.06.2012	Valid
2010	01.01.2010 - 31.12.2010	29.06.2011	Valid
2009	01.01.2009 - 31.12.2009	28.06.2010	Valid
2008	01.01.2008 - 31.12.2008	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	29.06.2008	Valid
2006	01.01.2006 - 31.12.2006	26.06.2007	Valid
2005	01.01.2005 - 31.12.2005	30.06.2006	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

???

Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	25 418 €	15 468 €	47 337 €122.8%	1
Kokku 2026:	25 418 €	15 468 €	47 337 €
2025 Q4	21 584 €	15 732 €	21 246 €78.2%	1
2025 Q3	37 349 €	12 815 €	97 492 €7.8%	1
2025 Q2	38 738 €	11 937 €	90 431 €97.8%	1
2025 Q1	34 718 €	17 525 €	45 710 €68.0%	1
Kokku 2025:	132 389 €	58 009 €	254 879 €0.1%
2024 Q4	25 112 €	13 994 €	27 215 €70.7%	2
2024 Q3	42 178 €	18 223 €	92 980 €8.6%	2
2024 Q2	32 277 €	13 801 €	85 578 €73.2%	2
2024 Q1	22 444 €	13 589 €	49 419 €5.9%	2
Kokku 2024:	122 011 €	59 607 €	255 192 €14.5%
2023 Q4	27 453 €	11 830 €	52 540 €34.2%	2
2023 Q3	29 009 €	14 557 €	79 837 €24.8%	1
2023 Q2	24 561 €	10 475 €	63 960 €141.5%	1
2023 Q1	14 435 €	6 292 €	26 485 €228.6%	1
Kokku 2023:	95 458 €	43 154 €	222 822 €79.7%
2022 Q4	9 728 €	3 019 €	8 060 €74.8%	1
2022 Q3	14 909 €	7 497 €	32 025 €50.7%	2
2022 Q2	19 397 €	7 055 €	65 025 €243.8%	2
2022 Q1	8 055 €	3 554 €	18 912 €332.3%	2
Kokku 2022:	52 088 €	21 125 €	124 022 €32.2%
2021 Q4	5 085 €	2 603 €	4 375 €89.7%	2
2021 Q3	14 834 €	5 333 €	42 322 €14.4%	2
2021 Q2	12 137 €	5 416 €	36 994 €266.3%	2
2021 Q1	6 777 €	5 539 €	10 100 €48.6%	3
Kokku 2021:	38 834 €	18 890 €	93 791 €8.0%
2020 Q4	7 907 €	5 676 €	19 649 €25.6%	3
2020 Q3	11 378 €	6 601 €	26 407 €40.5%	3
2020 Q2	16 573 €	8 075 €	44 391 €287.3%	3
2020 Q1	5 453 €	4 683 €	11 463 €402.8%	3
Kokku 2020:	41 312 €	25 035 €	101 910 €3.9%
2019 Q4	6 245 €	5 015 €	2 280 €95.3%	3
2019 Q3	16 655 €	5 348 €	48 049 €28.7%	2
2019 Q2	12 553 €	6 303 €	37 342 €103.5%	2
2019 Q1	7 855 €	4 280 €	18 354 €224.8%	2
Kokku 2019:	43 308 €	20 946 €	106 025 €12.2%
2018 Q4	3 198 €	3 204 €	5 650 €84.9%	2
2018 Q3	10 089 €	3 183 €	37 418 €23.8%	2
2018 Q2	7 989 €	2 526 €	30 224 €42.3%	2
2018 Q1	7 929 €	1 697 €	21 234 €2 066.7%	2
Kokku 2018:	29 205 €	10 610 €	94 526 €22.3%
2017 Q4	3 778 €	2 101 €	980 €96.5%	2
2017 Q3	12 596 €	4 975 €	27 829 €15.6%	2
2017 Q2	12 987 €	6 380 €	32 954 €111.9%	2
2017 Q1	8 152 €	5 036 €	15 553 €34.2%	2
Kokku 2017:	37 513 €	18 492 €	77 316 €20.8%
2016 Q4	4 849 €	3 413 €	23 648 €18.8%	2
2016 Q3	9 906 €	2 871 €	19 898 €28.9%	2
2016 Q2	15 757 €	4 036 €	27 968 €7.4%	2
2016 Q1	9 765 €	3 759 €	26 048 €35.9%	2
Kokku 2016:	40 277 €	14 079 €	97 562 €3.9%
2015 Q4	7 782 €	2 491 €	19 164 €24.0%	2
2015 Q3	13 819 €	3 279 €	25 221 €31.6%	2
2015 Q2	18 603 €	4 795 €	36 886 €82.3%	2
2015 Q1	6 030 €	2 630 €	20 232 €	2
Kokku 2015:	46 234 €	13 195 €	101 503 €

Revenue by industry

	2022	2023	2024
Auditing	125 722 €	221 282 €	249 957 €

Tax debts

No tax debt found

No tax debt as of 05.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kristel Makus	48602XXXXXX	02.02.1986 (40)	Board member	24.05.2023	-
Ene Makus	46112XXXXXX	27.12.1961 (64)	Board member	07.01.2005	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Ene Makus	46112XXXXXX	27.12.1961 (64)	Shareholder	12 782,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Ene Makus	46112XXXXXX	27.12.1961 (64)	Founder	07.01.2005	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Ene Makus	46112XXXXXX	27.12.1961 (64)	Direct holding	03.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

47 337 €

Monthly average

15 779 €

Per employee

15 779 €

Equity ratio

123,45%

Labour taxes

Turnover ratio

32,68%

Tax ratio

60,85%

Monthly average

5 156 €

Per employee

5 156 €

State taxes

Monthly average

8 473 €

Turnover ratio

53,70%

Estimated salary

Gross salary

8 922 €

Net salary

6 782 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	54 231 €5.8%	51 256 €76.7%	29 001 €1.8%	28 499 €75.0%	114 097 €12.6%	101 323 €
Non-current assets	38 448 €63.3%	104 857 €11.3%	118 166 €4.7%	123 965 €211.0%	39 864 €135.0%	16 966 €
Total assets	92 679 €40.6%	156 113 €6.1%	147 167 €3.5%	152 464 €1.0%	153 961 €30.2%	118 289 €
Short-term liabilities	21 584 €49.1%	42 402 €57.4%	26 934 €53.3%	17 566 €93.8%	9 064 €147.5%	3 662 €
Long-term liabilities	-	5 912 €43.2%	10 414 €28.5%	14 566 €21.8%	18 616 €	-
Total liabilities	21 584 €55.3%	48 314 €29.4%	37 348 €16.2%	32 132 €16.1%	27 680 €655.9%	3 662 €
Share or stock capital	12 782 €	12 782 €	12 782 €	12 782 €	12 782 €	12 782 €
Retained earnings	10 417 €51.6%	21 517 €66.1%	63 432 €31.4%	92 498 €5.2%	97 545 €45.4%	67 106 €
Net profit	47 896 €34.8%	73 500 €118.7%	33 605 €123.3%	15 052 €5.7%	15 954 €54.1%	34 739 €
Equity	71 095 €34.0%	107 799 €1.8%	109 819 €8.7%	120 332 €4.7%	126 281 €10.2%	114 627 €
Turnover	249 957 €13.0%	221 282 €76.0%	125 722 €33.8%	93 958 €1.5%	95 410 €9.6%	105 585 €
Profit margin	19.16%42.3%	33.22%24.3%	26.73%66.9%	16.02%4.2%	16.72%49.2%	32.90%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	OC DVX	RU XUP	PG TUM	25 554	22 910
Liquidity
Current ratio	T.X	V.Q	P.G	1.6	12.6
Quick ratio	G.V	F.F	X.B	1.6	12.6
Cash ratio	R.F	J.C	B.W	1.4	11.1
Efficiency
Days sales outstanding (dso)	QC.H	V.Z	ZM.L	35.0	29.5
Asset turnover	P.C	N.Y	L.S	0.6	0.7
Structure
Debt ratio	T.J	Y.I	A.L	0.2	0.2
Profitability
Operating margin	UP.B%	AN.F%	TF.Q%	21.0%	17.9%
Net profit margin	MF.D%	PP.X%	ZZ.Q%	16.0%	16.7%
Return on assets (roa)	XA.G%	MK.D%	BV.H%	9.8%	11.7%
Return on equity (roe)	NG.G%	GP.D%	LI.W%	12.5%	12.6%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 10085443 / 10	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 10085443 / 9	24.05.2023	Entry - Amendment entry	Entered into force (24.05.2023)
Ä 10085443 / 8	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 10085443 / 7	08.11.2017	Entry - Amendment entry	Entered into force (08.11.2017)
Ä 10085443 / 6	16.09.2016	Entry - Amendment entry	Entered into force (16.09.2016)

OÜ EM AUDIITORTEENUSED

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