OÜ MERY-LOW

Active Registry code 10436661 OÜ Tartu linn Registered 27 Apr 1998

OÜ MERY-LOW is a OÜ based in Tartu linn, registry code 10436661, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €33 755 and 1 employees.

Turnover

—

State taxes

1 076 €

↑ 6.4% vs Q2 2026

Labour taxes

1 201 €

↑ 6.2% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

Labour taxes per employee 1 201 €

above 75% of companies

industry median 969 € · companies in the industry: 3 989
Revenue · 2025 33 755 €

above 86% of companies

industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025 2.7 %

above 57% of companies

industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026

Labour taxes per employee, € Q3 2026: 1 201 € · +6.2% vs Q2 2026 · industry median 969 € · above 75% 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.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 076 € · +6.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	—	1 076	1 201	1
Q2 2026	—	1 011	1 131	1
Q1 2026	—	989	1 106	1
Q4 2025	—	1 009	1 126	1
Q3 2025	—	1 009	1 126	1
Q2 2025	—	1 009	1 126	1
Q1 2025	—	935	1 046	1
Q4 2024	—	894	1 002	1
Q3 2024	—	894	1 002	1
Q2 2024	—	894	1 002	1
Q1 2024	—	794	894	1
Q4 2023	—	745	840	1
Q3 2023	—	745	840	1
Q2 2023	—	745	840	1
Q1 2023	—	671	757	1
Q4 2022	—	726	812	1
Q3 2022	—	726	812	1
Q2 2022	—	726	812	1
Q1 2022	—	669	751	1

Labour taxes per employee per month

400 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 33 755 € · +56.6% vs 2024 · industry median 8 249 € · above 86% 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: 925 € · +112.8% vs 2024 · industry median 29 € · above 76% 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: 2.7 % · +36.1 pp vs the year before · industry median 1.5 % · above 57% 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: 9 724 € · +13.0% vs 2024

Equity, € 2025: 7 650 € · +13.8% vs 2024

Employees 2025: 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	33 755	925	14 225	9 724	7 650	1
2024	21 549	-7 199	13 166	8 604	6 725	1
2023	22 562	408	11 641	15 879	13 924	1
2022	22 575	285	10 481	15 328	13 516	1
2021	24 837	810	9 634	14 687	13 232	1
2020	21 708	-92	8 605	14 108	12 421	1
2019	25 382	6 699	8 664	13 871	12 513	1
2018	—	—	—	—	—	2
2017	—	—	—	—	—	3
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	4
2010	—	—	—	—	—	5
2009	—	—	—	—	—	0
2008	—	—	—	—	—	4
2007	—	—	—	—	—	4
2006	—	—	—	—	—	4
2005	—	—	—	—	—	1
2004	—	—	—	—	—	2
2003	—	—	—	—	—	4
2002	—	—	—	—	—	4
2001	—	—	—	—	—	4
2000	—	—	—	—	—	6
1999	—	—	—	—	—	4
1998	—	—	—	—	—	4

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

2.7 %

Net profit / revenue

Return on equity (ROE)

12.1 %

Net profit / equity

Return on assets (ROA)

9.5 %

Net profit / assets

Equity ratio

78.7 %

Equity / assets

Debt ratio

21.3 %

Liabilities / assets

Current ratio

4.69

Current assets / current liabilities

Revenue per employee

33 755 €

Revenue / average full-time employees

Labour cost per employee per month

1 185 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	26 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	30 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	1 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	16 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	6 Jul 2020	Company’s own	e-Äriregister

Board

Siiri Arst
Board member · since 27 Apr 1998

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Siiri Arst
Natural person · 2 556 €

100%

Beneficial owners

Siiri Arst
Direct ownership · since 16 Sep 2018

Founders and other persons

Siiri Arst
Founder · 10 000 € · 27 Apr 1998

Activities (EMTAK)

96211Hairdressing and barber activities Main
68201Rental and operating of own or leased real estate

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20011696 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20011696 / 8 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20011696 / 7 5 Dec 2017	Amendment entry		In force 5 Dec 2017	PDF
Ä 20011696 / 6 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20011696 / M2 1 Jun 2016	Procedural ruling		In force 1 Jun 2016	PDF
Ä 20011696 / 5 14 Jan 2016	Amendment entry		In force 14 Jan 2016	PDF
Ä 20011696 / M1 6 Jan 2016	Ruling to eliminate deficiencies	26 Jan 2016	Deficiencies eliminated 14 Jan 2016	PDF
Ä 20011696 / 4 29 Jun 2010	Deletion of activities from the registry card		In force 29 Jun 2010	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data