Emerald Art OÜ is a OÜ based in Tallinn, registry code 12699442, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €15 395 and 1 employees.
Turnover
—
State taxes
812 €
↑ 8 020.0%vs Q2 2026
Labour taxes
819 €
↑ 7 345.5%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 employee819 €
above 37% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202515 395 €
above 64% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-4.4 %
above 19% 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: 819 € · +7 345.5% vs Q2 2026 · industry median 969 € · above 37% 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: 812 € · +8 020.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
812
819
1
Q2 2026
—
10
11
1
Q1 2026
—
383
409
—
Q4 2025
—
792
843
1
Q3 2025
—
913
972
1
Q2 2025
—
913
972
1
Q1 2025
—
840
896
1
Q4 2024
—
736
787
1
Q3 2024
—
809
863
1
Q2 2024
—
769
822
1
Q1 2024
—
740
789
1
Q4 2023
—
733
781
1
Q3 2023
—
734
781
1
Q2 2023
—
734
781
1
Q1 2023
—
697
742
1
Q4 2022
—
623
665
1
Q3 2022
—
616
693
1
Q2 2022
—
616
693
1
Q1 2022
—
616
693
1
Labour taxes per employee per month
273 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 15 395 € · −6.8% vs 2024 · industry median 8 249 € · 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.
Net profit, € 2025: -675 € · +62.2% vs 2024 · industry median 29 € · 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.
Net profit margin, % 2025: -4.4 % · +6.4 pp vs the year before · industry median 1.5 % · above 19% 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: 3 519 € · −27.1% vs 2024Equity, € 2025: 2 823 € · −19.3% 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
15 395
-675
12 053
3 519
2 823
1
2024
16 513
-1 784
11 899
4 825
3 498
1
2023
15 505
133
10 501
6 389
5 282
1
2022
13 390
80
9 377
6 170
5 149
1
2021
13 265
587
9 377
6 081
5 069
1
2020
12 174
327
8 729
5 468
4 481
1
2019
11 150
409
5 712
5 071
4 154
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
0
2015
—
—
—
—
—
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
-4.4 %
Net profit / revenue
Return on equity (ROE)
-23.9 %
Net profit / equity
Return on assets (ROA)
-19.2 %
Net profit / assets
Equity ratio
80.2 %
Equity / assets
Debt ratio
19.8 %
Liabilities / assets
Current ratio
5.06
Current assets / current liabilities
Revenue per employee
15 395 €
Revenue / average full-time employees
Labour cost per employee per month
1 004 €
Labour costs / employees / 12 months (incl. employer taxes)
