Punger Law Firm OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 6157 € | 1 | 0 € |
| Q2 2026 | 6456 € | 1 | — |
| Q1 2026 | 10 197 € | 1 | — |
| Q4 2025 | 5100 € | 1 | — |
| Q3 2025 | 25 € | 1 | — |
| Q2 2025 | 25 € | 1 | — |
| Q1 2025 | 49 € | 1 | — |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 1675 | 1675 | 1675 | 1675 | 1675 | 14 680 | 13 220 |
| Total non-current assets | 895 | 895 | 895 | 0 | 0 | 0 | 1390 |
| Total assets | 2570 | 2570 | 2570 | 1675 | 1675 | 14 680 | 14 610 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 0 | 0 | 0 | 0 | 0 | 1595 | 46 |
| Non-current liabilities | — | — | — | — | — | — | — |
| Total liabilities | 0 | 0 | 0 | 0 | 0 | 1595 | 46 |
| Share capital | 2500 | 2500 | 2500 | 2500 | 2500 | 2500 | 2500 |
| Retained earnings of previous periods | −247 | −247 | 70 | 0 | −825 | −825 | 10 585 |
| Profit for the year | 0 | 0 | 0 | −895 | 0 | 11 410 | 1479 |
| Reserves and other equity | 317 | 317 | — | 70 | — | — | — |
| Total equity | 2570 | 2570 | 2570 | 1675 | 1675 | 13 085 | 14 564 |
| Income statement | |||||||
| Sales revenue | 0 | 0 | 0 | 0 | 0 | 41 125 | 9800 |
| Operating profit | 0 | 0 | 0 | −895 | 0 | 11 410 | 1479 |
| EBITDA | 0 | 0 | 0 | 0 | 0 | 11 410 | 1539 |
| Profit before income tax | 0 | 0 | 0 | −895 | 0 | 11 410 | 1479 |
| Profit for the reporting year | 0 | 0 | 0 | −895 | 0 | 11 410 | 1479 |
| Labour costs | 0 | 0 | 0 | 0 | 0 | 20 588 | 0 |
| Depreciation of non-current assets | 0 | 0 | 0 | 895 | 0 | 0 | 60 |
| Other indicators | |||||||
| Employees | 0 | 0 | 0 | 0 | 0 | 1 | 1 |
| Calculated dividend | — | 0 | 0 | 0 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear
Data from public registers, not a credit rating.
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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
Summary: Punger Law Firm OÜ
Overview
Punger Law Firm OÜ (registry code 12361358) is a private limited company (OÜ). The company was entered in the Commercial Register in 2012 and has been registered for 14 years. Registered location: Nõmme linnaosa, Tallinn, Harju maakond. According to the latest annual report, the main activity is other legal activities (EMTAK 69109). The company is registered for VAT (VAT number EE102796924).
Financial results
Revenue in financial year 2025 was 9800 €, down 76,2% on the previous year (41 125 €). Net profit for financial year 2025 was 1479 € (15,1% of revenue). The company was profitable in 2 of the 7 published financial years. In financial year 2025 the company had 1 employees. Revenue per employee was 9800 €. At the end of financial year 2025, total assets were 14 610 € and equity 14 564 € (99,7% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 6157 €, up 24 528% on the same quarter a year earlier. The company had 1 employees in that quarter.
Management and owners
The company has one management board member. The sole owner of the company is a private individual.
Data sources and freshness
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 28.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.