Liis Luha OÜ

Active Registry code 12911907 OÜ Väike-Maarja alevik Registered 11 Sep 2015
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Liis Luha OÜ is a OÜ based in Väike-Maarja alevik, registry code 12911907, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €16 274 and 1 employees.

Turnover
—
State taxes
1 089 €
↑ 6.5% vs Q2 2026
Labour taxes
1 157 €
↑ 6.2% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

  • Labour taxes per employee 1 157 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 16 274 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 3.7 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 157 € · +6.2% vs Q2 2026 · industry median 969 € · above 70% of the industry
02505007501 0001 250Q4 2023 Company: 549 € Industry median: 734 €Q4·23Q1 2024 Company: 993 € Industry median: 769 €Q2 2024 Company: 963 € Industry median: 806 €Q2·24Q3 2024 Company: 963 € Industry median: 806 €Q4 2024 Company: 963 € Industry median: 806 €Q4·24Q1 2025 Company: 1 006 € Industry median: 863 €Q2 2025 Company: 1 085 € Industry median: 899 €Q2·25Q3 2025 Company: 1 047 € Industry median: 922 €Q4 2025 Company: 1 085 € Industry median: 903 €Q4·25Q1 2026 Company: 1 064 € Industry median: 921 €Q2 2026 Company: 1 089 € Industry median: 937 €Q2·26Q3 2026 Company: 1 157 € Industry median: 969 €Q3·2602505007501 0001 250Q4 2024 Company: 963 € Industry median: 806 €Q1 2025 Company: 1 006 € Industry median: 863 €Q1·25Q2 2025 Company: 1 085 € Industry median: 899 €Q3 2025 Company: 1 047 € Industry median: 922 €Q3·25Q4 2025 Company: 1 085 € Industry median: 903 €Q1 2026 Company: 1 064 € Industry median: 921 €Q1·26Q2 2026 Company: 1 089 € Industry median: 937 €Q3 2026 Company: 1 157 € Industry median: 969 €Q3·26
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 1 089 € · +6.5% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 514 €Q4·23Q1 2024 Company: 933 €Q2 2024 Company: 904 €Q2·24Q3 2024 Company: 904 €Q4 2024 Company: 904 €Q4·24Q1 2025 Company: 946 €Q2 2025 Company: 1 021 €Q2·25Q3 2025 Company: 985 €Q4 2025 Company: 1 021 €Q4·25Q1 2026 Company: 1 001 €Q2 2026 Company: 1 023 €Q2·26Q3 2026 Company: 1 089 €Q3·2602505007501 0001 250Q4 2024 Company: 904 €Q1 2025 Company: 946 €Q1·25Q2 2025 Company: 1 021 €Q3 2025 Company: 985 €Q3·25Q4 2025 Company: 1 021 €Q1 2026 Company: 1 001 €Q1·26Q2 2026 Company: 1 023 €Q3 2026 Company: 1 089 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 089 1 157 1
Q2 2026 — 1 023 1 089 1
Q1 2026 — 1 001 1 064 1
Q4 2025 — 1 021 1 085 1
Q3 2025 — 985 1 047 1
Q2 2025 — 1 021 1 085 1
Q1 2025 — 946 1 006 1
Q4 2024 — 904 963 1
Q3 2024 — 904 963 1
Q2 2024 — 904 963 1
Q1 2024 — 933 993 1
Q4 2023 — 514 549 1
Q3 2023 — — — 1
Q2 2023 — — — 1
Q1 2023 — — — 1
Q4 2022 — — — 1
Q3 2022 — — — 1
Q2 2022 — — — 1
Q1 2022 — — — 1
Labour taxes per employee per month
386 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 16 274 € · −33.2% vs 2024 · industry median 8 249 € · above 65% of the industry
05 00010 00015 00020 00025 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 18 040 € Industry median: 6 817 €20192020 Company: 300 € Industry median: 5 869 €20202021 Company: 0 € Industry median: 6 379 €20212022 Company: 0 € Industry median: 6 970 €20222023 Company: 6 544 € Industry median: 7 275 €20232024 Company: 24 349 € Industry median: 7 630 €20242025 Company: 16 274 € Industry median: 8 249 €202505 00010 00015 00020 00025 0002018 Company: — Industry median: —2019 Company: 18 040 € Industry median: 6 817 €20192020 Company: 300 € Industry median: 5 869 €2021 Company: 0 € Industry median: 6 379 €20212022 Company: 0 € Industry median: 6 970 €2023 Company: 6 544 € Industry median: 7 275 €20232024 Company: 24 349 € Industry median: 7 630 €2025 Company: 16 274 € Industry median: 8 249 €2025
  • 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: 606 € · +1.8% vs 2024 · industry median 29 € · above 72% of the industry
-6 000-4 000-2 00002 0004 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2 763 € Industry median: 67 €20192020 Company: -5 212 € Industry median: 24 €20202021 Company: 0 € Industry median: 45 €20212022 Company: 0 € Industry median: 47 €20222023 Company: 1 466 € Industry median: 38 €20232024 Company: 595 € Industry median: 26 €20242025 Company: 606 € Industry median: 29 €2025-6 000-4 000-2 00002 0004 0002018 Company: — Industry median: —2019 Company: 2 763 € Industry median: 67 €20192020 Company: -5 212 € Industry median: 24 €2021 Company: 0 € Industry median: 45 €20212022 Company: 0 € Industry median: 47 €2023 Company: 1 466 € Industry median: 38 €20232024 Company: 595 € Industry median: 26 €2025 Company: 606 € Industry median: 29 €2025
  • 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: 3.7 % · +1.3 pp vs the year before · industry median 1.5 % · above 60% of the industry
05101520252016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15.3 % Industry median: 2.8 %20192020 Company: — Industry median: 2.4 %20202021 Company: — Industry median: 2.5 %20212022 Company: — Industry median: 2.3 %20222023 Company: 22.4 % Industry median: 2.1 %20232024 Company: 2.4 % Industry median: 1.6 %20242025 Company: 3.7 % Industry median: 1.5 %202505101520252018 Company: — Industry median: —2019 Company: 15.3 % Industry median: 2.8 %20192020 Company: — Industry median: 2.4 %2021 Company: — Industry median: 2.5 %20212022 Company: — Industry median: 2.3 %2023 Company: 22.4 % Industry median: 2.1 %20232024 Company: 2.4 % Industry median: 1.6 %2025 Company: 3.7 % Industry median: 1.5 %2025
  • 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: 10 597 € · +26.4% vs 2024
02 5005 0007 50010 00012 5002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 11 044 €20192020 Company: 4 650 €20202021 Company: 4 650 €20212022 Company: 4 650 €20222023 Company: 6 723 €20232024 Company: 8 383 €20242025 Company: 10 597 €202502 5005 0007 50010 00012 5002018 Company: —2019 Company: 11 044 €20192020 Company: 4 650 €2021 Company: 4 650 €20212022 Company: 4 650 €2023 Company: 6 723 €20232024 Company: 8 383 €2025 Company: 10 597 €2025
Equity, € 2025: 7 317 € · +9.0% vs 2024
02 0004 0006 0008 00010 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 9 862 €20192020 Company: 4 650 €20202021 Company: 4 650 €20212022 Company: 4 650 €20222023 Company: 6 115 €20232024 Company: 6 710 €20242025 Company: 7 317 €202502 0004 0006 0008 00010 0002018 Company: —2019 Company: 9 862 €20192020 Company: 4 650 €2021 Company: 4 650 €20212022 Company: 4 650 €2023 Company: 6 115 €20232024 Company: 6 710 €2025 Company: 7 317 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 0 Industry median: —20162017 Company: 0 Industry median: —20172018 Company: 0 Industry median: 120182019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 0 Industry median: 12019 Company: 0 Industry median: 120192020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 0 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 16 274 606 13 579 10 597 7 317 1
2024 24 349 595 14 050 8 383 6 710 1
2023 6 544 1 466 3 287 6 723 6 115 1
2022 0 0 0 4 650 4 650 0
2021 0 0 0 4 650 4 650 0
2020 300 -5 212 1 445 4 650 4 650 0
2019 18 040 2 763 7 957 11 044 9 862 0
2018 — — — — — 0
2017 — — — — — 0
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
3.7 %
Net profit / revenue
Return on equity (ROE)
8.3 %
Net profit / equity
Return on assets (ROA)
5.7 %
Net profit / assets
Equity ratio
69.0 %
Equity / assets
Debt ratio
31.0 %
Liabilities / assets
Current ratio
3.23
Current assets / current liabilities
Revenue per employee
16 274 €
Revenue / average full-time employees
Labour cost per employee per month
1 132 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 1 Jul 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 29 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 23 Jul 2020 Company’s own e-Äriregister

Board

  • Liis Luha
    Board member · since 11 Sep 2015

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

  • Liis Luha
    Natural person · 2 500 €

Beneficial owners

  • Liis Luha
    Direct ownership · since 22 Oct 2018

Founders and other persons

  • Liis Luha
    Founder · 2 500 € · 9 Sep 2015
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 96211Hairdressing and barber activities Main
Rulings
Number, date Title Deadline State Document
Ä 50014579 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50014579 / 3
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 50014579 / 2
10 Dec 2017
Amendment entry In force
10 Dec 2017
PDF
Ä 50014579
11 Sep 2015
First entry In force
11 Sep 2015
PDF
Ä 50014579 / M1
7 Sep 2015
Ruling to eliminate deficiencies 7 Oct 2015 Deficiencies eliminated
11 Sep 2015
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data