Osaühing RJ Top

Active Registry code 11808455 OÜ Tallinn Registered 9 Dec 2009

Osaühing RJ Top is a OÜ based in Tallinn, registry code 11808455, status: active. Main activity: Stage performance of musicians. According to EMTA, turnover for Q3 2026 was €5 174 with employees.

Turnover

5 174 €

↑ 22.5% vs Q2 2026

State taxes

1 116 €

↑ 44.9% vs Q2 2026

Labour taxes

0 €

Employees

—

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

Position in the industry Arts creation and performing arts activities · EMTAK 90

Turnover · Q3 2026 5 174 €

above 31% of companies

industry median 11 164 € · companies in the industry: 1 365
Revenue · 2025 23 755 €

above 79% of companies

industry median 3 365 € · companies in the industry: 5 777
Net profit margin · 2025 -12.4 %

above 19% of companies

industry median 6.2 % · companies in the industry: 4 416

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 5 174 € · +22.5% vs Q2 2026 · industry median 11 164 € · above 31% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

State taxes, € Q3 2026: 1 116 € · +44.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	5 174	1 116	—	—
Q2 2026	4 225	770	—	—
Q1 2026	5 440	988	—	—
Q4 2025	5 960	1 254	—	—
Q3 2025	5 755	834	—	—
Q2 2025	7 075	1 130	—	—
Q1 2025	4 815	739	—	—
Q4 2024	4 550	715	—	—
Q3 2024	6 495	1 072	—	—
Q2 2024	4 950	806	—	—
Q1 2024	8 175	1 111	—	—
Q4 2023	5 005	869	—	—
Q3 2023	4 125	665	—	—
Q2 2023	5 830	810	—	—
Q1 2023	5 240	502	—	—
Q4 2022	4 355	583	—	—
Q3 2022	6 353	1 100	—	—
Q2 2022	2 300	218	—	—
Q1 2022	425	85	—	—

Financials by year

2016 – 2025

Revenue, € 2025: 23 755 € · +15.9% vs 2024 · industry median 3 365 € · above 79% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -2 956 € · −521.0% vs 2024 · industry median 139 € · above 11% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -12.4 % · −10.1 pp vs the year before · industry median 6.2 % · above 19% of the industry

Company
Industry median

Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 16 690 € · +127.5% vs 2024

Equity, € 2025: 3 999 € · −42.5% vs 2024

Employees 2025: 0 · industry median 1 · above 2% of the industry

Company
Industry median

Industry: Arts creation and performing arts 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	23 755	-2 956	0	16 690	3 999	0
2024	20 495	-476	0	7 336	6 955	0
2023	23 560	883	0	7 903	7 432	0
2022	14 486	2 263	0	6 821	6 549	0
2021	4 265	-9 378	0	4 370	4 285	0
2020	18 149	-8 721	0	13 699	13 663	0
2019	44 291	-4 634	0	22 795	22 383	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	0
2010	—	—	—	—	—	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

-12.4 %

Net profit / revenue

Return on equity (ROE)

-73.9 %

Net profit / equity

Return on assets (ROA)

-17.7 %

Net profit / assets

Equity ratio

24.0 %

Equity / assets

Debt ratio

76.0 %

Liabilities / assets

Current ratio

1.32

Current assets / current liabilities

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	29 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	26 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	3 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	14 May 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	9 Oct 2020	Company’s own	e-Äriregister

Board

Rem Jugai
Board member · since 9 Dec 2009

Right of representation

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

Owners

Rem Jugai
Natural person · 40 000 €

100%

Beneficial owners

Rem Jugai
Direct ownership · since 10 Sep 2018

Founders and other persons

Rem Jugai
Founder · 40 000 € · 30 Nov 2009

Activities (EMTAK)

90202Stage performance of musicians Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 10137946 / 6 2 Sep 2023	Amendment entry		In force 2 Sep 2023	PDF
Ä 10137946 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 10137946 / 4 1 Dec 2017	Amendment entry		In force 1 Dec 2017	PDF
Ä 10137946 / 3 16 Sep 2016	Amendment entry		In force 16 Sep 2016	PDF
Ä 10137946 / 2 25 Aug 2014	Amendment under Commercial Code § 525 (2)		In force 25 Aug 2014	PDF
Ä 137946 9 Dec 2009	First entry		In force 9 Dec 2009	PDF
Ä 137946 / M1 1 Dec 2009	Ruling to eliminate deficiencies	10 Jan 2010	In force 1 Dec 2009	PDF

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