SMB FIRMA OÜ is a OÜ based in Kiviõli linn, registry code 14593630, status: active. Main activity: Hairdressing and barber activities. Its annual report for 2025 shows revenue of €37 026 and 2 employees.
Turnover
—
State taxes
1 405 €
↑ 9.7%vs Q2 2026
Labour taxes
1 543 €
↑ 9.0%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 employee772 €
above 34% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202537 026 €
above 88% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-11.4 %
above 13% 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: 772 € · +9.0% vs Q2 2026 · industry median 969 € · above 34% 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: 1 405 € · +9.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 405
1 543
2
Q2 2026
—
1 281
1 416
2
Q1 2026
—
1 262
1 393
2
Q4 2025
—
1 486
1 629
2
Q3 2025
—
1 686
1 847
3
Q2 2025
—
1 223
1 354
2
Q1 2025
—
1 270
1 406
2
Q4 2024
—
2 213
2 394
2
Q3 2024
—
1 544
1 695
3
Q2 2024
—
1 093
1 212
2
Q1 2024
—
1 032
1 149
2
Q4 2023
—
969
1 089
2
Q3 2023
—
1 159
1 331
3
Q2 2023
—
1 067
1 227
4
Q1 2023
—
637
751
3
Q4 2022
—
971
1 107
3
Q3 2022
—
942
1 074
3
Q2 2022
—
227
286
2
Q1 2022
—
200
258
1
Labour taxes per employee per month
257 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 37 026 € · −6.0% vs 2024 · industry median 8 249 € · above 88% 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: -4 219 € · −235.4% vs 2024 · industry median 29 € · above 6% 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: -11.4 % · −8.2 pp vs the year before · industry median 1.5 % · above 13% 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: 10 746 € · −25.5% vs 2024Equity, € 2025: 5 985 € · −41.3% vs 2024Employees2025: 2 · +0.0% 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
37 026
-4 219
18 177
10 746
5 985
2
2024
39 372
-1 258
18 263
14 430
10 204
2
2023
36 912
-9 693
18 054
14 390
11 462
3
2022
31 117
4 470
15 556
28 892
21 155
2
2021
38 569
11 288
8 770
24 730
16 685
2
2020
36 580
1 907
15 075
11 310
5 397
3
2019
43 301
990
26 802
5 283
3 490
4
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
-11.4 %
Net profit / revenue
Return on equity (ROE)
-70.5 %
Net profit / equity
Return on assets (ROA)
-39.3 %
Net profit / assets
Equity ratio
55.7 %
Equity / assets
Debt ratio
44.3 %
Liabilities / assets
Current ratio
0.55
Current assets / current liabilities
Revenue per employee
18 513 €
Revenue / average full-time employees
Labour cost per employee per month
757 €
Labour costs / employees / 12 months (incl. employer taxes)
