Osaühing Merkos is a OÜ based in Viljandi linn, registry code 10185360, status: active. Main activity: Beauty treatment services by a cosmetologist. Its annual report for 2025 shows revenue of €17 694 and 1 employees.
Turnover
—
State taxes
746 €
↓ 12.9%vs Q2 2026
Labour taxes
835 €
↓ 12.9%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Revenue · 202517 694 €
above 68% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20251.0 %
above 47% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q2 2026: 959 € · +24.1% vs Q1 2026 · industry median 937 € · above 52% of the industry
Company
Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ2 2026: 1 · +0.0% vs Q1 2026State taxes, € Q3 2026: 746 € · −12.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
746
835
—
Q2 2026
—
856
959
1
Q1 2026
—
690
773
1
Q4 2025
—
902
1 010
1
Q3 2025
—
902
1 010
1
Q2 2025
—
220
249
1
Q1 2025
—
—
—
1
Q4 2024
—
624
624
1
Q3 2024
—
752
795
1
Q2 2024
—
251
265
—
Q1 2024
—
—
—
—
Q4 2023
—
58
63
—
Q3 2023
—
576
633
1
Q2 2023
—
568
621
1
Q1 2023
—
305
352
1
Q4 2022
—
533
577
1
Q3 2022
—
578
644
1
Q2 2022
290
430
271
1
Q1 2022
1 081
137
—
—
Financials by year
2016 – 2025
Revenue, € 2025: 17 694 € · +3.1% vs 2024 · industry median 8 249 € · above 68% of the industry
Company
Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 182 € · +188.3% vs 2024 · industry median 29 € · above 62% of the industry
Company
Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 1.0 % · +2.2 pp vs the year before · industry median 1.5 % · above 47% of the industry
Company
Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 9 200 € · +1.4% vs 2024Equity, € 2025: 5 938 € · +3.2% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2025
17 694
182
9 691
9 200
5 938
1
2024
17 167
-206
4 481
9 073
5 756
1
2023
20 897
139
4 565
9 713
5 962
1
2022
14 814
2 078
5 199
9 410
5 823
1
2021
2 262
1 064
0
9 161
3 745
0
2020
1 375
-2 054
0
10 216
2 681
0
2019
2 295
35
0
11 151
4 735
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
0
2013
—
—
—
—
—
1
2012
—
—
—
—
—
0
2011
—
—
—
—
—
0
2010
—
—
—
—
—
0
2009
—
—
—
—
—
0
2008
—
—
—
—
—
0
2007
—
—
—
—
—
0
2006
—
—
—
—
—
0
2005
—
—
—
—
—
0
2004
—
—
—
—
—
0
2003
—
—
—
—
—
0
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
1.0 %
Net profit / revenue
Return on equity (ROE)
3.1 %
Net profit / equity
Return on assets (ROA)
2.0 %
Net profit / assets
Equity ratio
64.5 %
Equity / assets
Debt ratio
35.5 %
Liabilities / assets
Current ratio
2.04
Current assets / current liabilities
Revenue per employee
17 694 €
Revenue / average full-time employees
Labour cost per employee per month
808 €
Labour costs / employees / 12 months (incl. employer taxes)
