osaühing Top-Kudum is a OÜ based in Tartu linn, registry code 10243838, status: active. Main activity: Manufacture of knitted and crocheted fabrics. According to EMTA, turnover for Q3 2026 was €18 728 with 6 employees.
Turnover
18 728 €
↑ 3.1%vs Q2 2026
State taxes
6 815 €
↑ 0.8%vs Q2 2026
Labour taxes
5 480 €
↓ 1.6%vs Q2 2026
Employees
6
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Manufacture of textiles · EMTAK 13
Turnover · Q3 202618 728 €
above 41% of companies
industry median 26 312 € · companies in the industry: 240
Labour taxes per employee913 €
above 20% of companies
industry median 1 362 € · companies in the industry: 205
Revenue · 202578 971 €
above 70% of companies
industry median 19 482 € · companies in the industry: 429
Net profit margin · 2025-7.7 %
above 21% of companies
industry median 2.4 % · companies in the industry: 321
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 18 728 € · +3.1% vs Q2 2026 · industry median 26 312 € · above 41% of the industry
Company
Industry median
Industry: Manufacture of textiles (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 913 € · −1.6% vs Q2 2026 · industry median 1 362 € · above 20% of the industry
Company
Industry median
Industry: Manufacture of textiles (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 6 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 815 € · +0.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
18 728
6 815
5 480
6
Q2 2026
18 159
6 761
5 567
6
Q1 2026
22 719
6 171
4 456
6
Q4 2025
31 689
7 169
6 279
6
Q3 2025
17 275
4 555
4 320
6
Q2 2025
18 955
5 713
5 335
6
Q1 2025
17 642
7 357
6 689
6
Q4 2024
30 669
5 311
4 274
6
Q3 2024
18 864
6 044
6 132
8
Q2 2024
15 806
3 007
2 881
7
Q1 2024
22 856
5 955
5 683
9
Q4 2023
26 255
6 252
6 278
9
Q3 2023
24 182
8 016
7 461
8
Q2 2023
46 983
7 688
6 974
8
Q1 2023
28 767
6 505
6 243
8
Q4 2022
43 250
6 229
6 344
7
Q3 2022
37 872
6 349
5 787
7
Q2 2022
28 582
6 415
6 679
9
Q1 2022
33 406
5 211
5 439
8
Labour taxes per employee per month
304 €
Turnover per employee in the quarter
3 121 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 78 971 € · −1.2% vs 2024 · industry median 19 482 € · above 70% of the industry
Company
Industry median
Industry: Manufacture of textiles (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -6 114 € · +36.2% vs 2024 · industry median 3 € · above 12% of the industry
Company
Industry median
Industry: Manufacture of textiles (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -7.7 % · +4.2 pp vs the year before · industry median 2.4 % · above 21% of the industry
Company
Industry median
Industry: Manufacture of textiles (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 48 791 € · +17.1% vs 2024Equity, € 2025: 4 538 € · −57.4% vs 2024Employees2025: 4 · −33.3% vs 2024 · industry median 2 · above 63% of the industry
Company
Industry median
Industry: Manufacture of textiles (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
78 971
-6 114
56 312
48 791
4 538
4
2024
79 927
-9 576
72 498
41 658
10 652
6
2023
113 980
148
82 024
37 055
20 228
8
2022
120 975
11 069
66 583
39 281
20 080
8
2021
82 960
1 185
41 656
42 283
9 011
6
2020
54 150
-8 609
53 355
42 788
7 826
6
2019
75 498
30
59 110
38 152
16 436
8
2018
—
—
—
—
—
9
2017
—
—
—
—
—
9
2016
—
—
—
—
—
11
2015
—
—
—
—
—
11
2014
—
—
—
—
—
10
2013
—
—
—
—
—
7
2012
—
—
—
—
—
7
2011
—
—
—
—
—
11
2010
—
—
—
—
—
13
2009
—
—
—
—
—
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
-7.7 %
Net profit / revenue
Return on equity (ROE)
-134.7 %
Net profit / equity
Return on assets (ROA)
-12.5 %
Net profit / assets
Equity ratio
9.3 %
Equity / assets
Debt ratio
90.7 %
Liabilities / assets
Current ratio
1.10
Current assets / current liabilities
Revenue per employee
19 743 €
Revenue / average full-time employees
Labour cost per employee per month
1 173 €
Labour costs / employees / 12 months (incl. employer taxes)
