Design or What OÜ is a OÜ based in Tallinn, registry code 14681943, status: active. Main activity: Manufacture of imitation jewellery and related articles. According to EMTA, turnover for Q3 2026 was €4 019 with 1 employees.
Turnover
4 019 €
↓ 4.9%vs Q2 2026
State taxes
1 703 €
↓ 6.5%vs Q2 2026
Labour taxes
1 030 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Other manufacturing · EMTAK 32
Turnover · Q3 20264 019 €
above 22% of companies
industry median 22 261 € · companies in the industry: 304
Labour taxes per employee1 030 €
above 24% of companies
industry median 1 664 € · companies in the industry: 293
Revenue · 202518 301 €
above 52% of companies
industry median 15 630 € · companies in the industry: 668
Net profit margin · 2025-44.5 %
above 9% of companies
industry median 4.9 % · companies in the industry: 476
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 4 019 € · −4.9% vs Q2 2026 · industry median 22 261 € · above 22% of the industry
Company
Industry median
Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 030 € · +0.0% vs Q2 2026 · industry median 1 664 € · above 24% of the industry
Company
Industry median
Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 703 € · −6.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
4 019
1 703
1 030
1
Q2 2026
4 228
1 821
1 030
1
Q1 2026
7 620
2 401
984
1
Q4 2025
9 661
2 226
995
1
Q3 2025
3 975
1 659
1 198
1
Q2 2025
4 491
1 624
1 130
1
Q1 2025
9 328
2 469
846
1
Q4 2024
7 833
—
16
1
Q3 2024
425
99
112
—
Q2 2024
427
110
57
—
Q1 2024
5 098
670
112
—
Q4 2023
6 241
357
—
—
Q3 2023
2 665
—
—
—
Q2 2023
4 382
—
—
—
Q1 2023
2 940
192
—
—
Q4 2022
1 714
—
—
—
Q3 2022
1 314
38
—
—
Q2 2022
2 876
345
—
—
Q1 2022
7 083
1 173
—
—
Labour taxes per employee per month
343 €
Turnover per employee in the quarter
4 019 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 18 301 € · −5.8% vs 2024 · industry median 15 630 € · above 52% of the industry
Company
Industry median
Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -8 144 € · −199.4% vs 2024 · industry median 82 € · above 9% of the industry
Company
Industry median
Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -44.5 % · −86.6 pp vs the year before · industry median 4.9 % · above 9% of the industry
Company
Industry median
Industry: Other manufacturing (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 5 959 € · −59.8% vs 2024Equity, € 2025: 2 136 € · −79.2% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
Company
Industry median
Industry: Other manufacturing (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
18 301
-8 144
14 003
5 959
2 136
1
2024
19 436
8 191
2 513
14 820
10 280
1
2023
13 226
-3 191
0
4 819
2 089
0
2022
10 899
804
0
8 202
5 280
0
2021
21 841
-114
0
7 598
4 477
0
2020
21 558
2 174
—
14 177
11 447
0
2019
22 790
6 773
—
14 865
9 273
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
-44.5 %
Net profit / revenue
Return on equity (ROE)
-381.3 %
Net profit / equity
Return on assets (ROA)
-136.7 %
Net profit / assets
Equity ratio
35.8 %
Equity / assets
Debt ratio
64.2 %
Liabilities / assets
Current ratio
0.88
Current assets / current liabilities
Revenue per employee
18 301 €
Revenue / average full-time employees
Labour cost per employee per month
1 167 €
Labour costs / employees / 12 months (incl. employer taxes)
