Kolm Kalliskivi OÜ is a OÜ based in Tallinn, registry code 14235652, status: active. Main activity: Day spa, massage salons and sauna activities. According to EMTA, turnover for Q3 2026 was €5 137 with 2 employees.
Turnover
5 137 €
↓ 18.1%vs Q2 2026
State taxes
0 €
↓ 100.0%vs Q2 2026
Labour taxes
266 €
↓ 82.1%vs Q2 2026
Employees
2
−2vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Turnover · Q3 20265 137 €
above 32% of companies
industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee133 €
above 7% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202533 430 €
above 86% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-27.1 %
above 8% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 5 137 € · −18.1% vs Q2 2026 · industry median 10 820 € · above 32% 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: 133 € · −64.3% vs Q2 2026 · industry median 969 € · above 7% 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: 2 · −50.0% vs Q2 2026State taxes, € Q3 2026: 0 € · −100.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
5 137
—
266
2
Q2 2026
6 269
1 342
1 490
4
Q1 2026
15 293
5 660
3 502
4
Q4 2025
7 523
1 936
1 776
4
Q3 2025
9 200
—
1 049
4
Q2 2025
7 758
679
723
4
Q1 2025
9 441
—
716
4
Q4 2024
3 459
764
809
4
Q3 2024
—
391
407
4
Q2 2024
—
273
286
2
Q1 2024
—
472
378
2
Q4 2023
7 454
1 313
451
2
Q3 2023
9 174
1 524
663
2
Q2 2023
8 568
1 877
726
2
Q1 2023
9 636
1 366
235
2
Q4 2022
9 177
1 490
225
1
Q3 2022
5 690
1 587
657
1
Q2 2022
3 700
2 315
320
2
Q1 2022
2 244
—
—
—
Labour taxes per employee per month
44 €
Turnover per employee in the quarter
2 569 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 33 430 € · −28.8% vs 2024 · industry median 8 249 € · above 86% 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: -9 070 € · −1 399.2% vs 2024 · industry median 29 € · 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.
Net profit margin, % 2025: -27.1 % · −25.8 pp vs the year before · industry median 1.5 % · above 8% 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, € thousand 2025: 129 222 € · +423.8% vs 2024Equity, € 2025: 5 616 € · −61.8% vs 2024Employees2025: 2 · +100.0% vs 2024 · industry median 1 · above 85% 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
33 430
-9 070
18 850
129 222
5 616
2
2024
46 948
-605
6 114
24 671
14 686
1
2023
39 509
3 262
1 871
23 712
15 291
1
2022
23 349
833
2 989
28 044
14 003
1
2021
40 092
917
7 793
32 301
13 170
2
2020
48 775
717
10 948
15 048
12 253
2
2019
31 542
-1 360
25 364
12 814
11 536
2
2018
—
—
—
—
—
1
2017
—
—
—
—
—
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
-27.1 %
Net profit / revenue
Return on equity (ROE)
-161.5 %
Net profit / equity
Return on assets (ROA)
-7.0 %
Net profit / assets
Equity ratio
4.3 %
Equity / assets
Debt ratio
95.7 %
Liabilities / assets
Current ratio
5.75
Current assets / current liabilities
Revenue per employee
16 715 €
Revenue / average full-time employees
Labour cost per employee per month
785 €
Labour costs / employees / 12 months (incl. employer taxes)
