TOPSHELL OÜ is a OÜ based in Märjamaa alev, registry code 12596067, status: active. Main activity: Beauty treatment services by a cosmetologist. Its annual report for 2025 shows revenue of €21 297 and 1 employees.
Turnover
—
State taxes
955 €
↑ 85.1%vs Q2 2026
Labour taxes
1 179 €
↑ 83.9%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 179 €
above 73% of companies
industry median 970 € · companies in the industry: 3 989
Revenue · 202521 297 €
above 74% of companies
industry median 8 247 € · companies in the industry: 9 951
Net profit margin · 20251.2 %
above 48% 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: 1 179 € · +83.9% vs Q2 2026 · industry median 970 € · above 73% 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: 955 € · +85.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
955
1 179
1
Q2 2026
—
516
641
1
Q1 2026
—
286
355
1
Q4 2025
—
888
1 096
1
Q3 2025
—
697
863
1
Q2 2025
—
888
1 096
1
Q1 2025
—
813
979
1
Q4 2024
—
784
883
1
Q3 2024
—
784
883
1
Q2 2024
—
459
519
1
Q1 2024
—
331
374
1
Q4 2023
—
740
832
1
Q3 2023
—
863
968
1
Q2 2023
—
575
645
1
Q1 2023
—
523
589
1
Q4 2022
—
664
743
1
Q3 2022
—
798
890
1
Q2 2022
—
651
728
1
Q1 2022
—
209
234
1
Labour taxes per employee per month
393 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 21 297 € · −1.4% vs 2024 · industry median 8 247 € · above 74% 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: 261 € · +177.7% vs 2024 · industry median 29 € · above 65% 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: 1.2 % · +2.8 pp vs the year before · industry median 1.5 % · above 48% 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: 12 346 € · +3.6% vs 2024Equity, € 2025: 9 969 € · +2.7% 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
21 297
261
11 558
12 346
9 969
1
2024
21 607
-336
10 804
11 919
9 708
1
2023
22 327
-2 924
9 660
11 392
10 044
1
2022
22 498
-1 099
8 630
14 175
12 968
1
2021
22 505
-486
6 325
15 392
14 067
1
2020
12 310
-16 229
8 703
17 836
14 553
1
2019
321 046
4 567
10 739
43 322
35 864
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
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
1.2 %
Net profit / revenue
Return on equity (ROE)
2.6 %
Net profit / equity
Return on assets (ROA)
2.1 %
Net profit / assets
Equity ratio
80.7 %
Equity / assets
Debt ratio
19.3 %
Liabilities / assets
Current ratio
5.19
Current assets / current liabilities
Revenue per employee
21 976 €
Revenue / average full-time employees
Labour cost per employee per month
963 €
Labour costs / employees / 12 months (incl. employer taxes)
