TOP Maja OÜ is a OÜ based in Pärnu linn, registry code 14268700, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €37 195 and 1 employees.
Turnover
—
State taxes
475 €
↑ 124.1%vs Q2 2026
Labour taxes
600 €
↑ 126.4%vs Q2 2026
Employees
2
±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 employee300 €
above 15% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202537 195 €
above 89% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 202541.0 %
above 92% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 300 € · +126.4% vs Q2 2026 · industry median 969 € · above 15% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 475 € · +124.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
475
600
2
Q2 2026
—
212
265
2
Q1 2026
—
290
355
1
Q4 2025
—
1 114
1 270
1
Q3 2025
—
903
1 041
2
Q2 2025
—
694
801
2
Q1 2025
—
226
263
2
Q4 2024
—
—
37
1
Q3 2024
—
248
304
1
Q2 2024
—
1 054
1 183
1
Q1 2024
—
746
840
1
Q4 2023
—
248
280
1
Q2 2022
—
193
206
—
Q1 2022
—
385
413
—
Labour taxes per employee per month
100 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 37 195 € · +27.1% vs 2024 · industry median 8 249 € · above 89% 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: 15 262 € · +15.6% 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: 41.0 % · −4.1 pp vs the year before · industry median 1.5 % · 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.
Assets, € 2025: 83 339 € · +22.6% vs 2024Equity, € 2025: 81 014 € · +23.2% 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
37 195
15 262
15 429
83 339
81 014
1
2024
29 254
13 204
9 794
67 965
65 752
1
2023
26 586
7 785
3 136
55 228
52 548
0
2022
22 629
10 468
506
45 626
44 763
0
2021
29 870
15 697
5 571
36 197
34 295
0
2020
14 877
14 803
0
18 854
18 598
0
2019
3 820
3 795
0
3 795
3 795
0
2018
—
—
—
—
—
0
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
41.0 %
Net profit / revenue
Return on equity (ROE)
18.8 %
Net profit / equity
Return on assets (ROA)
18.3 %
Net profit / assets
Equity ratio
97.2 %
Equity / assets
Debt ratio
2.8 %
Liabilities / assets
Current ratio
35.84
Current assets / current liabilities
Revenue per employee
37 195 €
Revenue / average full-time employees
Labour cost per employee per month
1 286 €
Labour costs / employees / 12 months (incl. employer taxes)
