L Studio Osaühing is a OÜ based in Tallinn, registry code 12113548, status: active. Main activity: Beauty treatment services by a cosmetologist. Its annual report for 2025 shows revenue of €30 442 and 1 employees.
Turnover
—
State taxes
1 347 €
↑ 4.2%vs Q2 2026
Labour taxes
1 472 €
↑ 4.1%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Labour taxes per employee1 472 €
above 86% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202530 442 €
above 84% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20250.7 %
above 43% 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: 1 472 € · +4.1% vs Q2 2026 · industry median 969 € · 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 347 € · +4.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 347
1 472
1
Q2 2026
—
1 293
1 414
1
Q1 2026
—
1 271
1 389
1
Q4 2025
—
1 281
1 397
1
Q3 2025
—
1 280
1 397
1
Q2 2025
—
1 104
1 221
1
Q1 2025
—
975
1 089
1
Q4 2024
—
894
1 002
1
Q3 2024
—
894
1 002
1
Q2 2024
—
894
1 002
1
Q1 2024
—
978
1 082
1
Q4 2023
—
1 146
1 241
1
Q3 2023
—
1 146
1 241
1
Q2 2023
—
1 145
1 241
1
Q1 2023
—
1 119
1 213
1
Q4 2022
—
1 067
1 156
1
Q3 2022
—
905
980
1
Q2 2022
—
879
953
1
Q1 2022
—
1 025
1 111
1
Labour taxes per employee per month
491 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 30 442 € · +6.4% vs 2024 · industry median 8 249 € · above 84% 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: 207 € · −25.8% vs 2024 · industry median 29 € · above 63% 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: 0.7 % · −0.3 pp vs the year before · industry median 1.5 % · above 43% 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: 7 506 € · +4.9% vs 2024Equity, € 2025: 5 835 € · +3.7% vs 2024Employees2025: 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
30 442
207
14 303
7 506
5 835
1
2024
28 615
279
13 260
7 154
5 628
1
2023
27 561
297
11 841
6 861
5 349
1
2022
18 970
81
10 126
6 415
5 052
1
2021
25 768
446
9 741
6 221
4 971
1
2020
19 618
175
8 344
5 668
4 525
1
2019
17 806
451
9 634
5 493
4 350
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
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
0.7 %
Net profit / revenue
Return on equity (ROE)
3.5 %
Net profit / equity
Return on assets (ROA)
2.8 %
Net profit / assets
Equity ratio
77.7 %
Equity / assets
Debt ratio
22.3 %
Liabilities / assets
Current ratio
4.49
Current assets / current liabilities
Revenue per employee
30 442 €
Revenue / average full-time employees
Labour cost per employee per month
1 192 €
Labour costs / employees / 12 months (incl. employer taxes)
