Manuals Market OÜ is a OÜ based in Tallinn, registry code 12824717, status: active. Main activity: Intermediation service activities for non-specialised retail sale. According to EMTA, turnover for Q3 2026 was €825 with 1 employees.
Turnover
825 €
State taxes
1 305 €
↑ 33.3%vs Q2 2026
Labour taxes
1 461 €
↑ 34.5%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Retail trade · EMTAK 47
Turnover · Q3 2026825 €
above 10% of companies
industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee1 461 €
above 62% of companies
industry median 1 201 € · companies in the industry: 4 663
Revenue · 202516 805 €
above 50% of companies
industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025-25.9 %
above 12% of companies
industry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 825 € · industry median 23 652 € · above 10% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 461 € · +34.5% vs Q2 2026 · industry median 1 201 € · above 62% of the industry
Company
Industry median
Industry: Retail trade (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: 1 305 € · +33.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
825
1 305
1 461
1
Q2 2026
—
979
1 086
1
Q1 2026
3 049
627
712
1
Q4 2025
5 100
902
1 010
1
Q3 2025
6 217
902
1 010
1
Q2 2025
7 437
301
337
1
Q1 2025
2 215
—
—
1
Q4 2024
—
50
—
1
Q3 2024
—
—
—
1
Q2 2024
—
—
—
1
Q1 2024
—
51
—
1
Q4 2023
—
542
567
1
Q3 2023
—
827
848
2
Q2 2023
—
1 168
1 215
2
Q1 2023
—
625
633
2
Q4 2022
—
649
670
2
Q3 2022
—
620
635
2
Q2 2022
—
654
685
2
Q1 2022
3 166
620
645
2
Labour taxes per employee per month
487 €
Turnover per employee in the quarter
825 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 16 805 € · −1.0% vs 2024 · industry median 16 974 € · above 50% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -4 353 € · −455.9% vs 2024 · industry median 0 € · above 14% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -25.9 % · −33.1 pp vs the year before · industry median 1.3 % · above 12% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 27 826 € · +18.2% vs 2024Equity, € 2025: 18 197 € · −19.3% vs 2024Employees2025: 1 · industry median 2 · above 5% of the industry
Company
Industry median
Industry: Retail trade (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
16 805
-4 353
9 875
27 826
18 197
1
2024
16 983
1 223
0
23 550
22 550
0
2023
29 475
1 209
6 044
27 745
21 327
1
2022
27 893
421
6 182
25 580
20 118
1
2021
28 332
-2 591
9 570
35 428
22 197
1
2020
33 659
-6 570
25 607
32 933
24 788
1
2019
40 483
-3 480
17 042
39 157
28 858
1
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
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
-25.9 %
Net profit / revenue
Return on equity (ROE)
-23.9 %
Net profit / equity
Return on assets (ROA)
-15.6 %
Net profit / assets
Equity ratio
65.4 %
Equity / assets
Debt ratio
34.6 %
Liabilities / assets
Current ratio
2.89
Current assets / current liabilities
Revenue per employee
16 805 €
Revenue / average full-time employees
Labour cost per employee per month
823 €
Labour costs / employees / 12 months (incl. employer taxes)
