J.Nail Studio OÜ is a OÜ based in Tallinn, registry code 14813971, status: active. Main activity: Beauty care and other beauty treatment activities. Its annual report for 2025 shows revenue of €18 795 and 1 employees.
Turnover
—
State taxes
979 €
↑ 4.0%vs Q2 2026
Labour taxes
1 096 €
↑ 4.0%vs Q2 2026
Employees
1
±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 employee1 096 €
above 61% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202518 795 €
above 70% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-7.5 %
above 15% 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: 1 096 € · +4.0% vs Q2 2026 · industry median 969 € · above 61% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 979 € · +4.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
979
1 096
1
Q2 2026
—
941
1 054
1
Q1 2026
—
865
970
1
Q4 2025
—
865
970
1
Q3 2025
—
865
970
1
Q2 2025
—
865
970
1
Q1 2025
—
825
927
1
Q4 2024
—
745
840
1
Q3 2024
—
745
840
1
Q2 2024
—
632
714
1
Q1 2024
—
390
442
1
Q4 2023
—
359
407
1
Q3 2023
—
359
407
1
Q2 2023
—
359
407
1
Q1 2023
—
347
393
1
Q4 2022
—
324
367
1
Q3 2022
—
324
367
1
Q2 2022
—
324
367
1
Q1 2022
—
312
354
1
Labour taxes per employee per month
365 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 18 795 € · +15.5% vs 2024 · industry median 8 249 € · above 70% 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: -1 406 € · −555.0% vs 2024 · industry median 29 € · above 11% 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: -7.5 % · −9.4 pp vs the year before · industry median 1.5 % · 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.
Assets, € 2025: 2 721 € · −34.1% vs 2024Equity, € 2025: 1 496 € · −48.4% 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
18 795
-1 406
12 706
2 721
1 496
1
2024
16 270
309
10 376
4 127
2 902
1
2023
11 680
-247
5 773
3 078
2 593
1
2022
8 910
-1 523
5 150
3 144
2 707
1
2021
8 924
927
4 682
4 621
4 230
1
2020
8 949
588
4 667
3 689
3 303
1
2019
2 151
215
1 077
3 076
2 715
1
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
-7.5 %
Net profit / revenue
Return on equity (ROE)
-94.0 %
Net profit / equity
Return on assets (ROA)
-51.7 %
Net profit / assets
Equity ratio
55.0 %
Equity / assets
Debt ratio
45.0 %
Liabilities / assets
Current ratio
1.91
Current assets / current liabilities
Revenue per employee
18 795 €
Revenue / average full-time employees
Labour cost per employee per month
1 059 €
Labour costs / employees / 12 months (incl. employer taxes)
