Emma and Theo OÜ is a OÜ based in Haabneeme alevik, registry code 12142633, status: active. Main activity: Manufacture of outerwear. According to EMTA, turnover for Q3 2026 was €63 389 with 1 employees.
Turnover
63 389 €
↑ 22.7%vs Q2 2026
State taxes
9 363 €
↓ 9.5%vs Q2 2026
Labour taxes
3 632 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Manufacture of wearing apparel · EMTAK 14
Turnover · Q3 202663 389 €
above 74% of companies
industry median 14 653 € · companies in the industry: 290
Labour taxes per employee3 632 €
above 98% of companies
industry median 1 059 € · companies in the industry: 312
Revenue · 2025172 125 €
above 89% of companies
industry median 6 431 € · companies in the industry: 830
Net profit margin · 20255.4 %
above 60% of companies
industry median 2.5 % · companies in the industry: 577
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 63 389 € · +22.7% vs Q2 2026 · industry median 14 653 € · above 74% of the industry
Company
Industry median
Industry: Manufacture of wearing apparel (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 3 632 € · +0.0% vs Q2 2026 · industry median 1 059 € · above 98% of the industry
Company
Industry median
Industry: Manufacture of wearing apparel (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: 9 363 € · −9.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
63 389
9 363
3 632
1
Q2 2026
51 647
10 341
3 632
1
Q1 2026
62 288
8 364
3 802
1
Q4 2025
63 801
9 318
4 094
1
Q3 2025
50 814
10 070
4 094
1
Q2 2025
71 316
9 866
3 721
1
Q1 2025
44 028
7 436
3 982
1
Q4 2024
42 205
9 807
3 541
1
Q3 2024
43 515
8 791
3 098
1
Q2 2024
55 963
9 378
3 148
1
Q1 2024
41 842
6 794
2 823
1
Q4 2023
40 434
6 010
2 823
1
Q3 2023
68 239
10 326
2 823
1
Q2 2023
92 447
7 016
2 823
1
Q1 2023
60 264
9 531
1 627
1
Q4 2022
43 740
3 418
1 211
1
Q3 2022
49 442
6 929
1 400
1
Q2 2022
59 503
4 475
1 371
2
Q1 2022
37 138
2 487
659
2
Labour taxes per employee per month
1 211 €
Turnover per employee in the quarter
63 389 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 172 125 € · +19.8% vs 2024 · industry median 6 431 € · above 89% of the industry
Company
Industry median
Industry: Manufacture of wearing apparel (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 9 226 € · −38.7% vs 2024 · industry median 2 € · above 89% of the industry
Company
Industry median
Industry: Manufacture of wearing apparel (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 5.4 % · −5.1 pp vs the year before · industry median 2.5 % · above 60% of the industry
Company
Industry median
Industry: Manufacture of wearing apparel (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 146 155 € · +12.1% vs 2024Equity, € thousand 2025: 130 161 € · +7.6% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Manufacture of wearing apparel (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
172 125
9 226
31 261
146 155
130 161
1
2024
143 667
15 055
28 767
130 368
120 935
1
2023
180 346
60 262
27 362
120 201
113 880
1
2022
160 915
1 037
15 871
60 519
53 618
1
2021
147 014
831
8 873
54 882
52 581
1
2020
120 104
12 829
8 668
66 957
51 750
1
2019
102 149
6 844
7 356
64 684
38 921
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
0
2014
—
—
—
—
—
0
2013
—
—
—
—
—
0
2012
—
—
—
—
—
0
2011
—
—
—
—
—
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
5.4 %
Net profit / revenue
Return on equity (ROE)
7.1 %
Net profit / equity
Return on assets (ROA)
6.3 %
Net profit / assets
Equity ratio
89.1 %
Equity / assets
Debt ratio
10.9 %
Liabilities / assets
Current ratio
8.07
Current assets / current liabilities
Revenue per employee
172 125 €
Revenue / average full-time employees
Labour cost per employee per month
2 605 €
Labour costs / employees / 12 months (incl. employer taxes)
