T.S.M. OÜ is a OÜ based in Tartu linn, registry code 12699258, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €10 954 and 1 employees.
Turnover
—
State taxes
0 €
Labour taxes
51 €
↑ 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 employee51 €
above 2% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202510 954 €
above 56% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-8.2 %
above 15% 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: 51 € · +0.0% vs Q2 2026 · industry median 969 € · above 2% 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.
Revenue, € 2025: 10 954 € · −23.0% vs 2024 · industry median 8 249 € · above 56% 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: -893 € · −176.9% vs 2024 · industry median 29 € · above 14% 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: -8.2 % · −16.3 pp vs the year before · industry median 1.5 % · above 15% 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: 5 548 € · −11.0% vs 2024Equity, € 2025: 4 688 € · −16.0% 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
10 954
-893
6 671
5 548
4 688
1
2024
14 227
1 161
7 529
6 236
5 581
1
2023
14 807
-279
10 429
5 061
4 420
1
2022
10 637
395
6 635
5 297
4 699
1
2021
10 551
-109
7 062
4 931
4 304
1
2020
9 913
-676
8 624
5 069
4 413
1
2019
15 053
-472
12 420
6 373
5 090
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
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
-8.2 %
Net profit / revenue
Return on equity (ROE)
-19.0 %
Net profit / equity
Return on assets (ROA)
-16.1 %
Net profit / assets
Equity ratio
84.5 %
Equity / assets
Debt ratio
15.5 %
Liabilities / assets
Current ratio
5.72
Current assets / current liabilities
Revenue per employee
10 954 €
Revenue / average full-time employees
Labour cost per employee per month
556 €
Labour costs / employees / 12 months (incl. employer taxes)
