Kund OÜ is a OÜ based in Kapera küla, registry code 12692859, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €28 680 and 1 employees.
Turnover
—
State taxes
991 €
↑ 0.0%vs Q2 2026
Labour taxes
1 054 €
↑ 0.0%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 054 €
above 55% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202528 680 €
above 82% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20254.9 %
above 64% 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: 1 054 € · +0.0% vs Q2 2026 · industry median 969 € · above 55% 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: 991 € · +0.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
991
1 054
1
Q2 2026
—
991
1 054
1
Q1 2026
—
965
1 027
1
Q4 2025
—
913
972
1
Q3 2025
—
913
972
1
Q2 2025
—
824
879
1
Q1 2025
—
821
876
1
Q4 2024
—
904
963
1
Q3 2024
—
904
963
1
Q2 2024
—
904
963
1
Q1 2024
—
853
910
1
Q4 2023
—
753
806
1
Q3 2023
—
753
806
1
Q2 2023
—
649
695
1
Q1 2023
—
747
797
1
Q4 2022
—
976
1 051
1
Q3 2022
—
1 459
1 593
2
Q2 2022
—
1 459
1 593
2
Q1 2022
—
1 386
1 514
2
Labour taxes per employee per month
351 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 28 680 € · +8.2% vs 2024 · industry median 8 249 € · above 82% 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: 1 396 € · +348.4% vs 2024 · industry median 29 € · above 80% 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: 4.9 % · +7.0 pp vs the year before · industry median 1.5 % · above 64% 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: 4 991 € · +52.3% vs 2024Equity, € 2025: 2 835 € · +97.0% 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
28 680
1 396
13 083
4 991
2 835
1
2024
26 499
-562
12 944
3 277
1 439
1
2023
25 684
159
11 430
4 084
2 056
1
2022
29 836
-5 341
17 579
3 778
1 893
2
2021
36 491
4 701
18 753
12 050
9 819
2
2020
28 659
1 799
14 898
7 267
5 140
2
2019
20 673
-4 582
13 092
4 408
3 323
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
1
2016
—
—
—
—
—
0
2015
—
—
—
—
—
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)
49.2 %
Net profit / equity
Return on assets (ROA)
28.0 %
Net profit / assets
Equity ratio
56.8 %
Equity / assets
Debt ratio
43.2 %
Liabilities / assets
Current ratio
2.31
Current assets / current liabilities
Revenue per employee
28 680 €
Revenue / average full-time employees
Labour cost per employee per month
1 090 €
Labour costs / employees / 12 months (incl. employer taxes)
