Cirkulus OÜ is a OÜ based in Tartu linn, registry code 14473274, status: active. Main activity: Retail sale of pharmaceutical products. According to EMTA, turnover for Q3 2026 was €760 664 with 15 employees.
Turnover
760 664 €
↓ 7.4%vs Q2 2026
State taxes
54 064 €
↑ 2.4%vs Q2 2026
Labour taxes
48 849 €
↑ 7.2%vs Q2 2026
Employees
15
−1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Retail trade · EMTAK 47
Turnover · Q3 2026760 664 €
above 93% of companies
industry median 23 662 € · companies in the industry: 7 651
Labour taxes per employee3 257 €
above 90% of companies
industry median 1 201 € · companies in the industry: 4 662
Revenue · 20253.1 mn €
above 98% of companies
industry median 16 963 € · companies in the industry: 13 501
Net profit margin · 2025-0.4 %
above 34% of companies
industry median 1.3 % · companies in the industry: 9 479
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 760 664 € · −7.4% vs Q2 2026 · industry median 23 662 € · above 93% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 3 257 € · +14.4% vs Q2 2026 · industry median 1 201 € · above 90% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 15 · −6.3% vs Q2 2026State taxes, € Q3 2026: 54 064 € · +2.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
760 664
54 064
48 849
15
Q2 2026
821 180
52 819
45 558
16
Q1 2026
850 212
61 070
50 687
17
Q4 2025
875 358
63 004
51 226
18
Q3 2025
785 248
63 095
52 178
18
Q2 2025
838 870
56 575
42 375
18
Q1 2025
807 506
58 409
44 578
15
Q4 2024
826 239
54 570
41 711
16
Q3 2024
781 370
58 494
41 353
15
Q2 2024
843 003
63 130
47 368
18
Q1 2024
843 932
64 698
46 946
16
Q4 2023
795 696
54 123
39 487
15
Q3 2023
693 842
49 451
40 451
14
Q2 2023
1 113 633
83 468
62 176
14
Q1 2023
1 626 154
119 679
80 180
13
Q4 2022
1 570 644
91 493
67 990
15
Q3 2022
1 222 046
90 147
73 664
17
Q2 2022
1 310 204
92 811
74 686
16
Q1 2022
1 249 164
102 606
76 258
20
Labour taxes per employee per month
1 086 €
Turnover per employee in the quarter
50 711 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € thousand 2025: 3 098 680 € · +3.9% vs 2024 · industry median 16 963 € · above 98% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -12 753 € · −123.3% vs 2024 · industry median 0 € · above 9% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -0.4 % · −2.2 pp vs the year before · industry median 1.3 % · above 34% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 555 715 € · +5.2% vs 2024Equity, € 2025: 46 269 € · −21.6% vs 2024Employees2025: 10 · +11.1% vs 2024 · industry median 2 · above 91% of the industry
Company
Industry median
Industry: Retail trade (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
3 098 680
-12 753
471 812
555 715
46 269
10
2024
2 981 194
54 689
431 529
528 329
59 022
9
2023
3 536 279
4 199
507 451
551 997
4 333
12
2022
5 090 048
-424
698 805
884 986
134
18
2021
4 410 981
32 695
679 665
688 358
559
20
2020
3 018 145
11 883
559 053
842 861
-32 136
17
2019
1 664 181
-26 172
343 413
746 770
-44 019
16
2018
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5
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
-0.4 %
Net profit / revenue
Return on equity (ROE)
-27.6 %
Net profit / equity
Return on assets (ROA)
-2.3 %
Net profit / assets
Equity ratio
8.3 %
Equity / assets
Debt ratio
91.7 %
Liabilities / assets
Current ratio
1.09
Current assets / current liabilities
Revenue per employee
309 868 €
Revenue / average full-time employees
Labour cost per employee per month
3 932 €
Labour costs / employees / 12 months (incl. employer taxes)
