THEORY OÜ

Active Registry code 11952494 OÜ Tallinn Registered 8 Jun 2010
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THEORY OÜ is a OÜ based in Tallinn, registry code 11952494, status: active. Main activity: Hairdressing and barber activities. According to EMTA, turnover for Q3 2026 was €5 979 with 1 employees.

Turnover
5 979 €
↑ 26.2% vs Q2 2026
State taxes
1 101 €
↑ 0.6% vs Q2 2026
Labour taxes
292 €
↓ 59.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Personal service activities · EMTAK 96

  • Turnover · Q3 2026 5 979 €
    industry median 10 820 € · companies in the industry: 1 571
  • Labour taxes per employee 292 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 15 988 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 -17.1 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 5 979 € · +26.2% vs Q2 2026 · industry median 10 820 € · above 35% of the industry
02 5005 0007 50010 00012 500Q4 2023 Company: 6 629 € Industry median: 10 113 €Q4·23Q1 2024 Company: 5 641 € Industry median: 9 587 €Q2 2024 Company: 5 130 € Industry median: 10 155 €Q2·24Q3 2024 Company: 6 588 € Industry median: 10 861 €Q4 2024 Company: 4 529 € Industry median: 10 724 €Q4·24Q1 2025 Company: 1 139 € Industry median: 10 117 €Q2 2025 Company: 6 479 € Industry median: 10 474 €Q2·25Q3 2025 Company: 6 329 € Industry median: 10 767 €Q4 2025 Company: 2 170 € Industry median: 10 574 €Q4·25Q1 2026 Company: 2 136 € Industry median: 10 260 €Q2 2026 Company: 4 738 € Industry median: 10 309 €Q2·26Q3 2026 Company: 5 979 € Industry median: 10 820 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 4 529 € Industry median: 10 724 €Q1 2025 Company: 1 139 € Industry median: 10 117 €Q1·25Q2 2025 Company: 6 479 € Industry median: 10 474 €Q3 2025 Company: 6 329 € Industry median: 10 767 €Q3·25Q4 2025 Company: 2 170 € Industry median: 10 574 €Q1 2026 Company: 2 136 € Industry median: 10 260 €Q1·26Q2 2026 Company: 4 738 € Industry median: 10 309 €Q3 2026 Company: 5 979 € Industry median: 10 820 €Q3·26
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 292 € · −59.1% vs Q2 2026 · industry median 969 € · above 15% of the industry
02505007501 0001 250Q4 2023 Company: 734 € Industry median: 734 €Q4·23Q1 2024 Company: 624 € Industry median: 769 €Q2 2024 Company: 560 € Industry median: 806 €Q2·24Q3 2024 Company: 732 € Industry median: 806 €Q4 2024 Company: 584 € Industry median: 806 €Q4·24Q1 2025 Company: — Industry median: 863 €Q2 2025 Company: 1 010 € Industry median: 899 €Q2·25Q3 2025 Company: 1 010 € Industry median: 922 €Q4 2025 Company: 337 € Industry median: 903 €Q4·25Q1 2026 Company: 145 € Industry median: 921 €Q2 2026 Company: 714 € Industry median: 937 €Q2·26Q3 2026 Company: 292 € Industry median: 969 €Q3·2602505007501 0001 250Q4 2024 Company: 584 € Industry median: 806 €Q1 2025 Company: — Industry median: 863 €Q1·25Q2 2025 Company: 1 010 € Industry median: 899 €Q3 2025 Company: 1 010 € Industry median: 922 €Q3·25Q4 2025 Company: 337 € Industry median: 903 €Q1 2026 Company: 145 € Industry median: 921 €Q1·26Q2 2026 Company: 714 € Industry median: 937 €Q3 2026 Company: 292 € Industry median: 969 €Q3·26
  • 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
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 101 € · +0.6% vs Q2 2026
05001 0001 5002 000Q4 2023 Company: 1 159 €Q4·23Q1 2024 Company: 970 €Q2 2024 Company: 1 061 €Q2·24Q3 2024 Company: 1 175 €Q4 2024 Company: 809 €Q4·24Q1 2025 Company: —Q2 2025 Company: 1 622 €Q2·25Q3 2025 Company: 1 848 €Q4 2025 Company: 463 €Q4·25Q1 2026 Company: 401 €Q2 2026 Company: 1 094 €Q2·26Q3 2026 Company: 1 101 €Q3·2605001 0001 5002 000Q4 2024 Company: 809 €Q1 2025 Company: —Q1·25Q2 2025 Company: 1 622 €Q3 2025 Company: 1 848 €Q3·25Q4 2025 Company: 463 €Q1 2026 Company: 401 €Q1·26Q2 2026 Company: 1 094 €Q3 2026 Company: 1 101 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 5 979 1 101 292 1
Q2 2026 4 738 1 094 714 1
Q1 2026 2 136 401 145 1
Q4 2025 2 170 463 337 1
Q3 2025 6 329 1 848 1 010 1
Q2 2025 6 479 1 622 1 010 1
Q1 2025 1 139 — — 1
Q4 2024 4 529 809 584 1
Q3 2024 6 588 1 175 732 1
Q2 2024 5 130 1 061 560 1
Q1 2024 5 641 970 624 1
Q4 2023 6 629 1 159 734 1
Q3 2023 6 060 1 291 734 1
Q2 2023 4 771 812 510 1
Q1 2023 2 901 560 267 1
Q4 2022 6 351 888 540 1
Q3 2022 5 671 701 534 1
Q2 2022 5 742 1 211 638 1
Q1 2022 5 122 839 638 1
Labour taxes per employee per month
97 €
Turnover per employee in the quarter
5 979 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 15 988 € · −20.1% vs 2024 · industry median 8 249 € · above 65% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 24 950 € Industry median: 6 817 €20192020 Company: 11 773 € Industry median: 5 869 €20202021 Company: 14 359 € Industry median: 6 379 €20212022 Company: 21 640 € Industry median: 6 970 €20222023 Company: 22 133 € Industry median: 7 275 €20232024 Company: 20 012 € Industry median: 7 630 €20242025 Company: 15 988 € Industry median: 8 249 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 24 950 € Industry median: 6 817 €20192020 Company: 11 773 € Industry median: 5 869 €2021 Company: 14 359 € Industry median: 6 379 €20212022 Company: 21 640 € Industry median: 6 970 €2023 Company: 22 133 € Industry median: 7 275 €20232024 Company: 20 012 € Industry median: 7 630 €2025 Company: 15 988 € Industry median: 8 249 €2025
  • 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: -2 729 € · −0.1% vs 2024 · industry median 29 € · above 8% of the industry
-4 000-2 00002 0004 0006 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 278 € Industry median: 67 €20192020 Company: 64 € Industry median: 24 €20202021 Company: 23 € Industry median: 45 €20212022 Company: 66 € Industry median: 47 €20222023 Company: 4 272 € Industry median: 38 €20232024 Company: -2 726 € Industry median: 26 €20242025 Company: -2 729 € Industry median: 29 €2025-4 000-2 00002 0004 0006 0002018 Company: — Industry median: —2019 Company: 278 € Industry median: 67 €20192020 Company: 64 € Industry median: 24 €2021 Company: 23 € Industry median: 45 €20212022 Company: 66 € Industry median: 47 €2023 Company: 4 272 € Industry median: 38 €20232024 Company: -2 726 € Industry median: 26 €2025 Company: -2 729 € Industry median: 29 €2025
  • 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: -17.1 % · −3.4 pp vs the year before · industry median 1.5 % · above 10% of the industry
-20-10010202016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.1 % Industry median: 2.8 %20192020 Company: 0.5 % Industry median: 2.4 %20202021 Company: 0.2 % Industry median: 2.5 %20212022 Company: 0.3 % Industry median: 2.3 %20222023 Company: 19.3 % Industry median: 2.1 %20232024 Company: -13.6 % Industry median: 1.6 %20242025 Company: -17.1 % Industry median: 1.5 %2025-20-10010202018 Company: — Industry median: —2019 Company: 1.1 % Industry median: 2.8 %20192020 Company: 0.5 % Industry median: 2.4 %2021 Company: 0.2 % Industry median: 2.5 %20212022 Company: 0.3 % Industry median: 2.3 %2023 Company: 19.3 % Industry median: 2.1 %20232024 Company: -13.6 % Industry median: 1.6 %2025 Company: -17.1 % Industry median: 1.5 %2025
  • 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: 10 990 € · −17.4% vs 2024
05 00010 00015 00020 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 6 332 €20192020 Company: 8 592 €20202021 Company: 15 804 €20212022 Company: 7 705 €20222023 Company: 11 885 €20232024 Company: 13 307 €20242025 Company: 10 990 €202505 00010 00015 00020 0002018 Company: —2019 Company: 6 332 €20192020 Company: 8 592 €2021 Company: 15 804 €20212022 Company: 7 705 €2023 Company: 11 885 €20232024 Company: 13 307 €2025 Company: 10 990 €2025
Equity, € 2025: 2 782 € · −49.5% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 3 811 €20192020 Company: 3 876 €20202021 Company: 3 898 €20212022 Company: 3 965 €20222023 Company: 8 236 €20232024 Company: 5 511 €20242025 Company: 2 782 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 3 811 €20192020 Company: 3 876 €2021 Company: 3 898 €20212022 Company: 3 965 €2023 Company: 8 236 €20232024 Company: 5 511 €2025 Company: 2 782 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 15 988 -2 729 7 774 10 990 2 782 1
2024 20 012 -2 726 8 121 13 307 5 511 1
2023 22 133 4 272 8 828 11 885 8 236 1
2022 21 640 66 6 701 7 705 3 965 1
2021 14 359 23 5 926 15 804 3 898 1
2020 11 773 64 5 310 8 592 3 876 1
2019 24 950 278 9 342 6 332 3 811 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 1
2015 — — — — — 1
2014 — — — — — 1
2013 — — — — — 1
2012 — — — — — 2
2011 — — — — — 1
2010 — — — — — 1

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
-17.1 %
Net profit / revenue
Return on equity (ROE)
-98.1 %
Net profit / equity
Return on assets (ROA)
-24.8 %
Net profit / assets
Equity ratio
25.3 %
Equity / assets
Debt ratio
74.7 %
Liabilities / assets
Current ratio
1.34
Current assets / current liabilities
Revenue per employee
15 988 €
Revenue / average full-time employees
Labour cost per employee per month
648 €
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 30 Mar 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 18 Mar 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 11 Mar 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 16 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 11 Mar 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 7 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 11 Mar 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 96211Hairdressing and barber activities Main

Rulings 10

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 10144688 / 8
29 Dec 2025
 Amendment under Code of Civil Procedure § 595¹ (1) In force
29 Dec 2025
 PDF
Ä 10144688 / 7
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 10144688 / M2
18 May 2020
 Ruling to correct data outside an entry 1 Jun 2020 Deficiencies eliminated
18 May 2020
 PDF
Ä 10144688 / 6
18 May 2020
 Amendment under Commercial Code § 525 (2) In force
18 May 2020
 PDF
Ä 10144688 / 5
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 10144688 / 4
1 Dec 2017
 Amendment entry In force
1 Dec 2017
 PDF
Ä 10144688 / 3
16 Sep 2016
 Amendment entry In force
16 Sep 2016
 PDF
Ä 10144688 / 2
31 Jan 2012
 Amendment entry In force
31 Jan 2012
 PDF
Ä 10144688 / M1
2 Dec 2011
 Ruling to eliminate deficiencies 27 Jan 2012 Deficiencies eliminated
16 Jan 2012
 PDF
Ä 10144688
8 Jun 2010
 First entry In force
8 Jun 2010
 PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data