Optimum semper OÜ is a OÜ based in Tallinn, registry code 12012267, status: active. Main activity: Cultural education. According to EMTA, turnover for Q3 2026 was €10 665 with 2 employees.
Turnover
10 665 €
↓ 43.5%vs Q2 2026
State taxes
7 440 €
↓ 20.2%vs Q2 2026
Labour taxes
5 631 €
↑ 1.4%vs Q2 2026
Employees
2
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Education · EMTAK 85
Turnover · Q3 202610 665 €
above 56% of companies
industry median 8 170 € · companies in the industry: 1 274
Labour taxes per employee2 816 €
above 83% of companies
industry median 1 198 € · companies in the industry: 2 039
Revenue · 202557 581 €
above 92% of companies
industry median 2 265 € · companies in the industry: 7 180
Net profit margin · 2025-13.1 %
above 17% of companies
industry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 10 665 € · −43.5% vs Q2 2026 · industry median 8 170 € · above 56% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 2 816 € · −49.3% vs Q2 2026 · industry median 1 198 € · above 83% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +100.0% vs Q2 2026State taxes, € Q3 2026: 7 440 € · −20.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
10 665
7 440
5 631
2
Q2 2026
18 873
9 322
5 554
1
Q1 2026
16 886
8 133
5 010
4
Q4 2025
12 855
6 611
3 908
4
Q3 2025
10 599
6 023
4 615
2
Q2 2025
19 696
9 411
5 860
1
Q1 2025
15 193
8 544
5 846
5
Q4 2024
11 023
8 459
6 234
5
Q3 2024
14 932
7 384
5 181
5
Q2 2024
27 859
11 002
5 929
5
Q1 2024
27 796
10 524
5 803
5
Q4 2023
21 340
8 045
4 807
4
Q3 2023
16 102
5 606
3 822
4
Q2 2023
29 465
10 175
5 203
2
Q1 2023
27 090
9 219
5 022
6
Q4 2022
17 518
7 187
4 663
4
Q3 2022
14 043
4 633
3 616
5
Q2 2022
28 116
8 374
4 289
5
Q1 2022
23 887
8 087
4 154
6
Labour taxes per employee per month
939 €
Turnover per employee in the quarter
5 333 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 57 581 € · −25.7% vs 2024 · industry median 2 265 € · above 92% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -7 535 € · −129.2% vs 2024 · industry median 136 € · above 6% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -13.1 % · −8.8 pp vs the year before · industry median 6.7 % · above 17% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 116 070 € · −6.5% vs 2024Equity, € thousand 2025: 111 755 € · −6.3% vs 2024Employees2025: 4 · −20.0% vs 2024 · industry median 1 · above 88% of the industry
Company
Industry median
Industry: Education (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
57 581
-7 535
55 156
116 070
111 755
4
2024
77 481
-3 287
62 579
124 183
119 290
5
2023
95 185
18 744
54 119
132 012
126 577
6
2022
84 231
17 276
48 550
153 577
109 833
5
2021
78 336
33 829
40 679
143 951
92 557
5
2020
62 275
29 839
31 204
131 474
63 728
5
2019
74 032
16 779
27 492
111 986
33 889
6
2018
—
—
—
—
—
5
2017
—
—
—
—
—
5
2016
—
—
—
—
—
6
2015
—
—
—
—
—
7
2014
—
—
—
—
—
6
2013
—
—
—
—
—
4
2012
—
—
—
—
—
5
2011
—
—
—
—
—
3
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
-13.1 %
Net profit / revenue
Return on equity (ROE)
-6.7 %
Net profit / equity
Return on assets (ROA)
-6.5 %
Net profit / assets
Equity ratio
96.3 %
Equity / assets
Debt ratio
3.7 %
Liabilities / assets
Current ratio
1.63
Current assets / current liabilities
Revenue per employee
14 395 €
Revenue / average full-time employees
Labour cost per employee per month
1 149 €
Labour costs / employees / 12 months (incl. employer taxes)
