osaühing THEODOR
Active Registry code 10063059
OÜ Tartu linn Registered 5 Aug 1996
osaühing THEODOR is a OÜ based in Tartu linn, registry code 10063059, status: active. Main activity: Hairdressing and barber activities. According to EMTA, turnover for Q3 2026 was €46 377 with 13 employees.
Turnover
46 377 €
↓ 1.5% vs Q2 2026
State taxes
23 227 €
↑ 1.5% vs Q2 2026
Labour taxes
14 067 €
↑ 3.3% vs Q2 2026
Employees
13
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 46 377 €above 82% of companiesindustry median 10 820 € · companies in the industry: 1 571
- Labour taxes per employee 1 082 €above 60% of companiesindustry median 969 € · companies in the industry: 3 989
- Revenue · 2025 177 907 €above 98% of companiesindustry median 8 249 € · companies in the industry: 9 950
- Net profit margin · 2025 0.2 %above 34% of companiesindustry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
- Company
- Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 46 377 | 23 227 | 14 067 | 13 |
| Q2 2026 | 47 065 | 22 875 | 13 615 | 13 |
| Q1 2026 | 47 483 | 21 246 | 11 867 | 13 |
| Q4 2025 | 42 485 | 20 967 | 12 660 | 13 |
| Q3 2025 | 44 217 | 21 494 | 13 034 | 13 |
| Q2 2025 | 45 798 | 22 319 | 14 140 | 13 |
| Q1 2025 | 46 655 | 20 780 | 12 292 | 13 |
| Q4 2024 | 41 649 | 19 342 | 11 869 | 13 |
| Q3 2024 | 41 368 | 19 425 | 12 058 | 13 |
| Q2 2024 | 41 652 | 17 854 | 10 419 | 13 |
| Q1 2024 | 42 020 | 17 057 | 9 751 | 13 |
| Q4 2023 | 37 993 | 15 697 | 9 657 | 13 |
| Q3 2023 | 37 243 | 15 369 | 9 650 | 13 |
| Q2 2023 | 40 379 | 16 480 | 10 088 | 13 |
| Q1 2023 | 40 362 | 14 636 | 8 151 | 13 |
| Q4 2022 | 32 885 | 13 910 | 8 833 | 13 |
| Q3 2022 | 34 698 | 14 582 | 9 168 | 13 |
| Q2 2022 | 37 160 | 14 436 | 8 857 | 13 |
| Q1 2022 | 37 339 | 13 696 | 7 726 | 13 |
Labour taxes per employee per month
361 €
Turnover per employee in the quarter
3 567 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 177 907 | 287 | 154 463 | 32 981 | 14 419 | 12 |
| 2024 | 168 997 | 1 525 | 146 812 | 33 753 | 14 132 | 12 |
| 2023 | 159 008 | 3 519 | 134 191 | 28 234 | 12 607 | 12 |
| 2022 | 142 819 | 2 717 | 118 111 | 22 983 | 9 088 | 12 |
| 2021 | 120 223 | 265 | 103 708 | 19 547 | 6 371 | 12 |
| 2020 | 114 521 | -1 844 | 98 889 | 19 423 | 6 106 | 12 |
| 2019 | 128 728 | 278 | 105 599 | 21 004 | 7 950 | 12 |
| 2018 | — | — | — | — | — | 13 |
| 2017 | — | — | — | — | — | 14 |
| 2016 | — | — | — | — | — | 14 |
| 2015 | — | — | — | — | — | 14 |
| 2014 | — | — | — | — | — | 14 |
| 2013 | — | — | — | — | — | 14 |
| 2012 | — | — | — | — | — | 14 |
| 2011 | — | — | — | — | — | 14 |
| 2010 | — | — | — | — | — | 14 |
| 2009 | — | — | — | — | — | 14 |
| 2008 | — | — | — | — | — | 13 |
| 2007 | — | — | — | — | — | 13 |
| 2006 | — | — | — | — | — | 13 |
| 2005 | — | — | — | — | — | 13 |
| 2004 | — | — | — | — | — | 14 |
| 2003 | — | — | — | — | — | 15 |
| 2002 | — | — | — | — | — | 15 |
| 2001 | — | — | — | — | — | 15 |
| 2000 | — | — | — | — | — | 15 |
| 1999 | — | — | — | — | — | 15 |
| 1998 | — | — | — | — | — | 12 |
| 1997 | — | — | — | — | — | 12 |
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2025
Net profit margin
0.2 %
Net profit / revenue
Return on equity (ROE)
2.0 %
Net profit / equity
Return on assets (ROA)
0.9 %
Net profit / assets
Equity ratio
43.7 %
Equity / assets
Debt ratio
56.3 %
Liabilities / assets
Current ratio
1.78
Current assets / current liabilities
Revenue per employee
14 826 €
Revenue / average full-time employees
Labour cost per employee per month
1 073 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 3 Feb 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 23 Feb 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 31 Jan 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 2 Feb 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 28 Jan 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 3 Mar 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 1 Apr 2020 | Company’s own | e-Äriregister |
Board
- Ulvi TamsaluBoard member · since 5 Aug 1996
- Ülle LindebergBoard member · since 5 Aug 1996
- Marge LuideBoard member · since 16 Apr 2014
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Ülle LindebergNatural person · 358 €
- Ulvi TamsaluNatural person · 358 €
- Mare PaeNatural person · 275 €
- Marina BanNatural person · 179 €
- Gerli BergNatural person · 179 €
- Lilia HirmoNatural person · 179 €
- Marge LuideNatural person · 179 €
- Marika ProttšenkoNatural person · 179 €
- Liidia RebaseNatural person · 179 €
- Aime TreialNatural person · 179 €
- Inna Uuk-AredaNatural person · 179 €
- Agne ValgeNatural person · 179 €
- Anna VuksNatural person · 179 €
- Anatoli VuksNatural person · 179 €
Beneficial owners
- Marge LuideMember of a senior management body (management or supervisory board) · since 20 Oct 2018
- Ulvi TamsaluMember of a senior management body (management or supervisory board) · since 20 Oct 2018
- Ülle LindebergMember of a senior management body (management or supervisory board) · since 20 Oct 2018
Founders and other persons
No other persons.
Related companies
Activities (EMTAK)
- 96211Hairdressing and barber activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20001158 / 15 11 Apr 2024 |
Entry made by the register on its own initiative | In force 11 Apr 2024 |
||
| Ä 20001158 / M4 28 Dec 2023 |
Ruling annulling a ruling | In force 28 Dec 2023 |
||
| Ä 20001158 / 14 28 Dec 2023 |
Entry refused: deficiencies not eliminated | In force 13 Jan 2024 |
||
| Ä 20001158 / M3 7 Nov 2023 |
Ruling to eliminate deficiencies | 7 Dec 2023 | In force 23 Nov 2023 |
|
| Ä 20001158 / 12 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20001158 / 11 6 Apr 2018 |
Amendment entry | In force 6 Apr 2018 |
||
| Ä 20001158 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20001158 / 9 19 Dec 2017 |
Amendment entry | In force 19 Dec 2017 |
||
| Ä 20001158 / 8 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20001158 / 7 16 Apr 2014 |
Amendment entry | In force 16 Apr 2014 |
||
| Ä 20001158 / 6 7 Apr 2014 |
Amendment entry | In force 7 Apr 2014 |
||
| Ä 20001158 / 5 1 Mar 2011 |
Amendment entry | In force 1 Mar 2011 |
||
| Ä 1158 / 4 27 Dec 2008 |
Deletion of activities from the registry card | In force 27 Dec 2008 |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data