GandS OÜ is a OÜ based in Põltsamaa linn, registry code 12909610, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €8 695 and 1 employees.
Turnover
—
State taxes
877 €
↑ 21.6%vs Q2 2026
Labour taxes
911 €
↑ 21.6%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 employee911 €
above 44% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 20258 695 €
above 51% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20250.2 %
above 36% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2024: 0 € · industry median 10 861 € · 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.
Labour taxes per employee, € Q3 2026: 911 € · +21.6% vs Q2 2026 · industry median 969 € · above 44% 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: 877 € · +21.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
877
911
1
Q2 2026
—
721
749
1
Q1 2026
—
855
887
1
Q4 2025
—
812
844
1
Q3 2025
—
812
844
1
Q2 2025
—
812
844
1
Q1 2025
—
694
724
1
Q4 2024
—
654
680
1
Q3 2024
—
718
747
1
Q2 2024
—
502
523
1
Q1 2024
—
607
633
1
Q4 2023
810
860
809
1
Q3 2023
520
1 908
2 082
1
Q2 2023
—
—
—
1
Labour taxes per employee per month
304 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 8 695 € · +83.2% vs 2024 · industry median 8 249 € · above 51% 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: 21 € · +100.9% vs 2024 · industry median 29 € · 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.
Net profit margin, % 2025: 0.2 % · +51.7 pp vs the year before · industry median 1.5 % · above 36% 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: 3 554 € · +5.8% vs 2024Equity, € 2025: 2 534 € · +0.8% 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
8 695
21
8 628
3 554
2 534
1
2024
4 745
-2 440
6 987
3 360
2 513
1
2023
12 972
2 951
8 623
5 506
4 953
1
2022
0
6
0
2 515
2 515
0
2021
0
2 185
0
2 509
2 509
0
2020
2 945
320
1 829
324
324
0
2019
8 381
4
5 259
640
4
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
1
2016
—
—
—
—
—
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
0.2 %
Net profit / revenue
Return on equity (ROE)
0.8 %
Net profit / equity
Return on assets (ROA)
0.6 %
Net profit / assets
Equity ratio
71.3 %
Equity / assets
Debt ratio
28.7 %
Liabilities / assets
Current ratio
3.48
Current assets / current liabilities
Revenue per employee
8 695 €
Revenue / average full-time employees
Labour cost per employee per month
719 €
Labour costs / employees / 12 months (incl. employer taxes)
