Merit Studio OÜ is a OÜ based in Österby küla, registry code 12158054, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €4 871 with 1 employees.
Turnover
4 871 €
↓ 32.8%vs Q2 2026
State taxes
2 777 €
↑ 199.6%vs Q2 2026
Labour taxes
1 224 €
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 20264 871 €
above 33% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee1 224 €
above 56% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 202528 574 €
above 70% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20254.9 %
above 34% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 4 871 € · −32.8% vs Q2 2026 · industry median 9 740 € · above 33% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 224 € · industry median 1 122 € · above 56% of the industry
Company
Industry median
Industry: Legal and accounting 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: 2 777 € · +199.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
4 871
2 777
1 224
1
Q2 2026
7 246
927
—
1
Q1 2026
8 878
4 124
2 253
1
Q4 2025
7 062
2 895
1 748
1
Q3 2025
7 454
2 753
1 349
1
Q2 2025
7 696
2 198
1 511
1
Q1 2025
7 056
2 221
1 217
1
Q4 2024
6 611
3 165
1 788
1
Q3 2024
5 332
1 420
719
1
Q2 2024
5 281
1 691
775
1
Q1 2024
5 710
2 025
828
1
Q4 2023
5 243
2 065
860
1
Q3 2023
6 099
1 855
1 005
1
Q2 2023
5 175
1 222
740
1
Q1 2023
5 844
2 035
916
1
Q4 2022
6 459
2 111
1 006
1
Q3 2022
9 217
3 240
1 378
1
Q2 2022
5 367
1 517
600
1
Q1 2022
5 308
1 878
977
1
Labour taxes per employee per month
408 €
Turnover per employee in the quarter
4 871 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 28 574 € · +20.5% vs 2024 · industry median 12 784 € · above 70% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 1 386 € · +966.2% vs 2024 · industry median 1 062 € · above 53% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 4.9 % · +4.3 pp vs the year before · industry median 14.8 % · above 34% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 34 929 € · +12.6% vs 2024Equity, € 2025: 29 533 € · +4.9% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Legal and accounting 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
28 574
1 386
19 572
34 929
29 533
1
2024
23 722
130
14 897
31 028
28 147
1
2023
22 251
1 119
12 022
30 361
28 517
1
2022
26 633
4 319
11 109
29 268
27 398
1
2021
21 425
823
10 819
27 305
25 689
1
2020
22 165
3 881
9 427
26 633
25 166
1
2019
28 928
2 650
9 634
23 853
21 985
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
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
4.9 %
Net profit / revenue
Return on equity (ROE)
4.7 %
Net profit / equity
Return on assets (ROA)
4.0 %
Net profit / assets
Equity ratio
84.6 %
Equity / assets
Debt ratio
15.4 %
Liabilities / assets
Current ratio
5.59
Current assets / current liabilities
Revenue per employee
28 574 €
Revenue / average full-time employees
Labour cost per employee per month
1 631 €
Labour costs / employees / 12 months (incl. employer taxes)
