ArtMed Podoakadeemia OÜ is a OÜ based in Laiaküla, registry code 14074166, status: active. Main activity: Nail technician services. According to EMTA, turnover for Q3 2026 was €108 537 with 6 employees.
Turnover
108 537 €
↑ 22.2%vs Q2 2026
State taxes
23 349 €
↑ 15.4%vs Q2 2026
Labour taxes
7 286 €
↓ 2.6%vs Q2 2026
Employees
6
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Turnover · Q3 2026108 537 €
above 92% of companies
industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee1 214 €
above 76% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 2025281 368 €
above 98% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20254.2 %
above 62% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 108 537 € · +22.2% vs Q2 2026 · industry median 10 820 € · above 92% 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: 1 214 € · +13.7% vs Q2 2026 · industry median 969 € · above 76% 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: 6 · −14.3% vs Q2 2026State taxes, € Q3 2026: 23 349 € · +15.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
108 537
23 349
7 286
6
Q2 2026
88 783
20 226
7 477
7
Q1 2026
84 680
18 892
6 805
7
Q4 2025
86 012
19 801
6 886
7
Q3 2025
96 354
21 641
8 294
8
Q2 2025
100 054
19 871
6 435
10
Q1 2025
80 615
15 078
6 543
9
Q4 2024
112 107
17 453
4 946
9
Q3 2024
78 451
12 640
3 415
6
Q2 2024
58 642
13 038
3 457
5
Q1 2024
51 638
12 285
4 671
3
Q4 2023
27 612
6 102
4 623
3
Q3 2023
19 350
3 481
2 864
3
Q2 2023
38 932
3 270
2 864
2
Q1 2023
31 830
3 635
2 969
2
Q4 2022
27 118
3 622
3 178
2
Q3 2022
21 760
3 482
3 178
2
Q2 2022
23 431
3 718
3 231
2
Q1 2022
9 825
2 253
2 171
2
Labour taxes per employee per month
405 €
Turnover per employee in the quarter
18 090 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € thousand 2025: 281 368 € · +13.3% vs 2024 · industry median 8 249 € · above 98% 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: 11 785 € · −39.5% vs 2024 · industry median 29 € · above 98% 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: 4.2 % · −3.7 pp vs the year before · industry median 1.5 % · above 62% 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: 67 119 € · +17.5% vs 2024Equity, € 2025: 38 350 € · +44.4% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 1 · above 93% 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
281 368
11 785
87 707
67 119
38 350
3
2024
248 281
19 494
54 911
57 129
26 565
3
2023
73 716
732
36 544
34 026
7 071
2
2022
45 510
1 480
35 194
16 799
6 339
2
2021
32 587
1 097
23 942
10 208
4 859
2
2020
20 131
1 203
15 407
6 146
3 762
2
2019
0
-5
0
2 559
2 559
0
2018
—
—
—
—
—
1
2017
—
—
—
—
—
2
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
4.2 %
Net profit / revenue
Return on equity (ROE)
30.7 %
Net profit / equity
Return on assets (ROA)
17.6 %
Net profit / assets
Equity ratio
57.1 %
Equity / assets
Debt ratio
42.9 %
Liabilities / assets
Current ratio
2.33
Current assets / current liabilities
Revenue per employee
93 789 €
Revenue / average full-time employees
Labour cost per employee per month
2 436 €
Labour costs / employees / 12 months (incl. employer taxes)
