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Hemely Practika OÜ

Legal form:

Private limited company

Registry code:

11136103

VAT no.:

EE100981090

Fiscal-year period:

01.01 - 31.12

Established:

02.06.2005 (21)

Former business names:

Erikarma OÜ

Capital:

2 684 EUR

Address:

Riia tn 181a, Tartu linn, Tartu linn, Tartu maakond, 50411

Status:

Registered

Contacts

Email:

hemelypractika@gmail.com

Phone:

+372 5223263

Website:

www.hermelypractika.ee

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
6920 - Accounting, bookkeeping, auditing and tax consultancy
EDUCATION
Education
Other education
85599 - Other education n.e.c.

VAT liability

	Start	End
EE100981090	19.07.2005

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	21.06.2025	Valid
2023	01.01.2023 - 31.12.2023	17.06.2024	Valid
2022	01.01.2022 - 31.12.2022	15.06.2023	Valid
2021	01.01.2021 - 31.12.2021	16.06.2022	Valid
2020	01.01.2020 - 31.12.2020	27.05.2021	Valid
2019	01.01.2019 - 31.12.2019	27.05.2020	Valid
2018	01.01.2018 - 31.12.2018	14.06.2019	Valid
2017	01.01.2017 - 31.12.2017	27.06.2018	Valid
2016	01.01.2016 - 31.12.2016	26.06.2017	Valid
2015	01.01.2015 - 31.12.2015	14.06.2016	Valid
2014	01.01.2014 - 31.12.2014	26.06.2015	Valid
2013	01.01.2013 - 31.12.2013	27.06.2014	Valid
2012	01.01.2012 - 31.12.2012	24.06.2013	Valid
2011	01.01.2011 - 31.12.2011	28.06.2012	Valid
2010	01.01.2010 - 31.12.2010	29.06.2011	Valid
2009	01.01.2009 - 31.12.2009	14.06.2010	Valid
2008	01.01.2008 - 31.12.2008	25.06.2009	Valid
2007	01.01.2007 - 31.12.2007	27.06.2008	Valid
2006	01.01.2006 - 31.12.2006	25.06.2007	Valid
2005	01.01.2005 - 31.12.2005	27.06.2006	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

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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	670 €	531 €	2 318 €31.6%	1
Kokku 2026:	670 €	531 €	2 318 €
2025 Q4	1 245 €	972 €	3 390 €64.2%	1
2025 Q3	2 423 €	972 €	9 473 €222.6%	1
2025 Q2	718 €	580 €	2 936 €25.4%	1
2025 Q1	1 170 €	930 €	3 936 €197.1%	1
Kokku 2025:	5 556 €	3 454 €	19 735 €14.4%
2024 Q4	793 €	847 €	1 325 €87.1%	1
2024 Q3	2 154 €	847 €	10 304 €23.7%	1
2024 Q2	2 045 €	879 €	8 327 €167.6%	1
2024 Q1	1 145 €	819 €	3 112 €5.6%	2
Kokku 2024:	6 137 €	3 392 €	23 068 €25.1%
2023 Q4	1 054 €	1 021 €	3 297 €58.5%	2
2023 Q3	1 557 €	741 €	7 954 €99.2%	2
2023 Q2	1 033 €	757 €	3 993 €24.7%	2
2023 Q1	695 €	602 €	3 203 €8.5%	1
Kokku 2023:	4 340 €	3 121 €	18 446 €18.7%
2022 Q4	710 €	691 €	3 502 €39.3%	1
2022 Q3	1 270 €	691 €	5 767 €57.1%	1
2022 Q2	699 €	691 €	3 670 €41.4%	1
2022 Q1	835 €	691 €	2 596 €16.0%	1
Kokku 2022:	3 515 €	2 766 €	15 534 €64.1%
2021 Q4	648 €	691 €	3 089 €60.6%	1
2021 Q3	626 €	603 €	7 841 €59.7%	1
2021 Q2	1 008 €	640 €	19 477 €51.7%	1
2021 Q1	751 €	461 €	12 840 €12.5%	1
Kokku 2021:	3 033 €	2 395 €	43 246 €6.5%
2020 Q4	849 €	310 €	11 414 €20.4%	1
2020 Q3	1 891 €	0 €	14 333 €115.0%	1
2020 Q2	1 023 €	269 €	6 666 €18.5%	1
2020 Q1	1 364 €	466 €	8 177 €7.9%	1
Kokku 2020:	5 127 €	1 045 €	40 590 €81.3%
2019 Q4	1 763 €	531 €	8 874 €31.3%	1
2019 Q3	1 378 €	531 €	6 759 €68.6%	1
2019 Q2	809 €	366 €	4 009 €46.2%	1
2019 Q1	447 €	372 €	2 742 €13.7%	1
Kokku 2019:	4 397 €	1 800 €	22 384 €41.4%
2018 Q4	730 €	698 €	3 176 €24.8%	1
2018 Q3	672 €	507 €	4 223 €8.6%	1
2018 Q2	947 €	416 €	4 618 €21.2%	1
2018 Q1	754 €	493 €	3 809 €11.6%	1
Kokku 2018:	3 103 €	2 114 €	15 826 €30.5%
2017 Q4	1 097 €	636 €	4 310 €1.4%	1
2017 Q3	1 036 €	981 €	4 249 €55.3%	1
2017 Q2	2 201 €	933 €	9 515 €102.7%	2
2017 Q1	1 802 €	1 218 €	4 694 €1.3%	2
Kokku 2017:	6 136 €	3 768 €	22 768 €18.5%
2016 Q4	1 324 €	928 €	4 633 €16.2%	1
2016 Q3	1 700 €	1 108 €	5 527 €27.1%	1
2016 Q2	1 121 €	871 €	4 348 €7.5%	1
2016 Q1	1 398 €	942 €	4 700 €20.6%	1
Kokku 2016:	5 543 €	3 849 €	19 208 €21.1%
2015 Q4	783 €	619 €	5 919 €25.2%	1
2015 Q3	1 321 €	494 €	4 726 €35.3%	1
2015 Q2	1 202 €	764 €	7 308 €14.1%	1
2015 Q1	2 155 €	670 €	6 403 €	1
Kokku 2015:	5 461 €	2 547 €	24 356 €

Revenue by industry

	2022	2023	2024
Accounting, bookkeeping, auditing and tax consultancy	6 703 €	14 057 €	14 611 €
Other training n.e.c.	7 286 €	3 715 €	9 314 €

Tax debts

No tax debt found

No tax debt as of 03.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Heli Halling	46108XXXXXX	15.08.1961 (64)	Board member	07.07.2005	-
Ülo Meitern	35508XXXXXX	30.08.1955 (70)	Board member	07.07.2005	-

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
Heli Halling	46108XXXXXX	15.08.1961 (64)	Shareholder	1 342,00 EUR	50	Sole ownership	01.09.2023	-
Ülo Meitern	35508XXXXXX	30.08.1955 (70)	Shareholder	1 342,00 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

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Heli Halling	46108XXXXXX	15.08.1961 (64)	Direct holding	05.09.2018	-
Ülo Meitern	35508XXXXXX	30.08.1955 (70)	Direct holding	05.09.2018	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

2 318 €

Monthly average

773 €

Per employee

773 €

Equity ratio

28,79%

Labour taxes

Turnover ratio

22,91%

Tax ratio

79,25%

Monthly average

177 €

Per employee

177 €

State taxes

Monthly average

223 €

Turnover ratio

28,90%

Estimated salary

Gross salary

540 €

Net salary

546 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	8 832 €1.1%	8 735 €17.8%	7 413 €13.9%	6 511 €33.2%	9 753 €32.6%	14 465 €
Non-current assets	10 629 €26.6%	8 398 €45.1%	5 786 €32.6%	8 581 €35.5%	6 332 €19.1%	7 828 €
Total assets	19 461 €13.6%	17 133 €29.8%	13 199 €12.5%	15 092 €6.2%	16 085 €27.8%	22 293 €
Short-term liabilities	10 307 €23.0%	13 385 €27.9%	10 467 €2.7%	10 193 €9.5%	11 257 €20.0%	14 070 €
Long-term liabilities	5 200 €	-	-	-	-	-
Total liabilities	15 507 €15.9%	13 385 €27.9%	10 467 €2.7%	10 193 €9.5%	11 257 €20.0%	14 070 €
Share or stock capital	2 684 €	2 684 €	2 684 €	2 684 €	2 684 €	2 684 €
Retained earnings	1 064 €2 116.7%	48 €97.8%	2 215 €3.4%	2 143 €61.3%	5 539 €15.3%	4 806 €
Net profit	206 €79.7%	1 016 €146.9%	-2 167 €3 109.7%	72 €102.1%	-3 395 €563.2%	733 €
Equity	3 954 €5.5%	3 748 €37.2%	2 732 €44.2%	4 899 €1.5%	4 828 €41.3%	8 223 €
Turnover	23 925 €34.6%	17 772 €15.6%	15 379 €61.3%	39 775 €1.3%	40 304 €54.5%	26 083 €
Profit margin	0.86%84.9%	5.72%140.6%	-14.09%7 884.1%	0.18%102.1%	-8.42%399.7%	2.81%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	Y HSN	Q BYW	CNR	2 662	-983
Liquidity
Current ratio	X.M	Q.F	T.K	0.6	0.9
Quick ratio	H.P	P.W	H.H	0.6	0.9
Cash ratio	H.K	B.C	Z.Z	0.2	0.4
Efficiency
Days sales outstanding (dso)	SGN.W	LHC.T	HPA.Q	44.3	74.8
Asset turnover	V.V	O.A	U.J	2.6	2.1
Structure
Debt ratio	F.A	K.A	E.F	0.7	0.7
Profitability
Operating margin	B.B%	Z.Z%	-NQ.A%	0.2%	-8.4%
Net profit margin	V.A%	Q.E%	-XJ.T%	0.2%	-8.4%
Return on assets (roa)	U.H%	X.G%	-DQ.L%	0.5%	-17.7%
Return on equity (roe)	S.T%	WS.Q%	-HY.U%	1.5%	-70.3%

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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 20029084 / 12	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20029084 / 11	02.08.2021	Entry - Amendment entry under CRA § 525 (2)	Entered into force (02.08.2021)
Ä 20029084 / 10	14.06.2019	Entry - Amendment entry	Entered into force (14.06.2019)
Ä 20029084 / 9	17.01.2018	Entry - Amendment entry	Entered into force (17.01.2018)
Ä 20029084 / 8	22.12.2017	Entry - Amendment entry	Entered into force (22.12.2017)

1 - 5 / 13 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

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
22.03.2023	Eesti Töötukassa	720.00 € Received	OPERATING EXPENSES Social protection of the unemployed
21.06.2022	Kaitsevägi	180.00 € Received	OPERATING EXPENSES Military defence
27.07.2021	Eesti Töötukassa	894.00 € Received	OPERATING EXPENSES Social protection of the unemployed
02.07.2021	Eesti Töötukassa	894.00 € Received	OPERATING EXPENSES Social protection of the unemployed
01.07.2021	Eesti Töötukassa	894.00 € Received	OPERATING EXPENSES Social protection of the unemployed

1 - 5 / 34 rows

.ee domains

Domain	Status	Registered	Expires	End
hemelypractika.ee	Active	04.07.2010	11.11.2026	-

1 - 1 / 1 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