TOP Conceptus OÜ is a OÜ based in Tartu linn, registry code 11735880, status: active. Main activity: Manufacture of furniture, except mattresses. According to EMTA, turnover for Q3 2026 was €46 414 with 2 employees.
Turnover
46 414 €
↓ 7.8%vs Q2 2026
State taxes
6 675 €
↑ 17.4%vs Q2 2026
Labour taxes
2 549 €
↑ 9.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Manufacture of furniture · EMTAK 31
Turnover · Q3 202646 414 €
above 59% of companies
industry median 30 440 € · companies in the industry: 721
Labour taxes per employee1 275 €
above 44% of companies
industry median 1 400 € · companies in the industry: 606
Revenue · 2025138 302 €
above 66% of companies
industry median 50 390 € · companies in the industry: 970
Net profit margin · 2025-0.6 %
above 32% of companies
industry median 1.1 % · companies in the industry: 795
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 46 414 € · −7.8% vs Q2 2026 · industry median 30 440 € · above 59% of the industry
Company
Industry median
Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 275 € · +9.7% vs Q2 2026 · industry median 1 400 € · above 44% of the industry
Company
Industry median
Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 675 € · +17.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
46 414
6 675
2 549
2
Q2 2026
50 320
5 684
2 323
2
Q1 2026
25 386
2 845
1 876
2
Q4 2025
40 013
4 732
2 446
2
Q3 2025
34 026
4 570
2 416
2
Q2 2025
39 333
3 715
1 548
2
Q1 2025
48 118
6 133
1 964
1
Q4 2024
62 228
7 010
3 831
2
Q3 2024
33 980
4 440
3 107
3
Q2 2024
57 601
4 828
3 159
3
Q1 2024
15 074
3 055
3 202
3
Q4 2023
41 090
6 098
3 274
3
Q3 2023
56 709
3 837
3 688
4
Q2 2023
54 820
4 129
3 555
4
Q1 2023
51 622
4 844
3 460
4
Q4 2022
51 336
6 273
3 649
4
Q3 2022
57 164
7 560
3 609
4
Q2 2022
56 069
3 169
3 212
4
Q1 2022
31 911
3 691
3 266
4
Labour taxes per employee per month
425 €
Turnover per employee in the quarter
23 207 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 138 302 € · −19.1% vs 2024 · industry median 50 390 € · above 66% of the industry
Company
Industry median
Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -862 € · −1.4% vs 2024 · industry median 124 € · above 25% of the industry
Company
Industry median
Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -0.6 % · −0.1 pp vs the year before · industry median 1.1 % · above 32% of the industry
Company
Industry median
Industry: Manufacture of furniture (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 43 138 € · −23.7% vs 2024Equity, € 2025: 1 641 € · −34.4% vs 2024Employees2025: 2 · −33.3% vs 2024 · industry median 2 · above 40% of the industry
Company
Industry median
Industry: Manufacture of furniture (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
138 302
-862
23 914
43 138
1 641
2
2024
170 930
-850
39 195
56 510
2 503
3
2023
177 609
836
43 771
64 991
3 353
4
2022
182 192
-36
43 075
11 642
2 517
4
2021
203 367
-44
34 206
26 248
2 553
4
2020
183 941
633
40 665
12 401
2 597
4
2019
163 959
-536
52 108
22 306
1 964
5
2018
—
—
—
—
—
5
2017
—
—
—
—
—
6
2016
—
—
—
—
—
6
2015
—
—
—
—
—
6
2014
—
—
—
—
—
6
2013
—
—
—
—
—
6
2012
—
—
—
—
—
6
2011
—
—
—
—
—
6
2010
—
—
—
—
—
6
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
-0.6 %
Net profit / revenue
Return on equity (ROE)
-52.5 %
Net profit / equity
Return on assets (ROA)
-2.0 %
Net profit / assets
Equity ratio
3.8 %
Equity / assets
Debt ratio
96.2 %
Liabilities / assets
Current ratio
0.90
Current assets / current liabilities
Revenue per employee
74 563 €
Revenue / average full-time employees
Labour cost per employee per month
996 €
Labour costs / employees / 12 months (incl. employer taxes)
