OÜ Muscut dba Shukai, Day Night is a OÜ based in Tallinn, registry code 14821002, status: active. Main activity: Graphic design and visual communication activities. According to EMTA, turnover for Q3 2026 was €19 448 with 2 employees.
Turnover
19 448 €
↑ 330.3%vs Q2 2026
State taxes
4 786 €
↑ 70.0%vs Q2 2026
Labour taxes
2 054 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Other professional, scientific and technical activities · EMTAK 74
Turnover · Q3 202619 448 €
above 72% of companies
industry median 9 241 € · companies in the industry: 2 535
Labour taxes per employee1 027 €
above 36% of companies
industry median 1 194 € · companies in the industry: 1 745
Revenue · 202571 290 €
above 90% of companies
industry median 6 586 € · companies in the industry: 7 527
Net profit margin · 202542.6 %
above 76% of companies
industry median 10.4 % · companies in the industry: 5 370
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 19 448 € · +330.3% vs Q2 2026 · industry median 9 241 € · above 72% of the industry
Company
Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 027 € · +0.0% vs Q2 2026 · industry median 1 194 € · above 36% of the industry
Company
Industry median
Industry: Other professional, scientific and technical 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: 4 786 € · +70.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
19 448
4 786
2 054
2
Q2 2026
4 520
2 815
2 054
2
Q1 2026
6 578
5 807
2 035
2
Q4 2025
16 747
1 848
1 943
2
Q3 2025
7 927
913
972
1
Q2 2025
43 602
913
972
1
Q1 2025
8 142
1 090
1 162
1
Q4 2024
9 775
1 507
1 611
1
Q3 2024
4 256
1 507
1 611
2
Q2 2024
8 891
1 507
1 611
2
Q1 2024
14 511
1 446
1 547
2
Q4 2023
20 757
1 847
1 568
2
Q3 2023
21 104
1 450
1 545
2
Q2 2023
25 835
2 728
1 744
2
Q1 2023
20 425
1 706
1 757
2
Q4 2022
5 831
640
662
2
Q3 2022
4 876
147
147
1
Q2 2022
16 215
2 606
98
—
Q1 2022
10 603
298
48
—
Labour taxes per employee per month
342 €
Turnover per employee in the quarter
9 724 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € 2025: 71 290 € · +141.1% vs 2024 · industry median 6 586 € · above 90% of the industry
Company
Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 30 350 € · +715.6% vs 2024 · industry median 107 € · above 93% of the industry
Company
Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 42.6 % · +59.2 pp vs the year before · industry median 10.4 % · above 76% of the industry
Company
Industry median
Industry: Other professional, scientific and technical activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 32 990 € · +1 657.6% vs 2024Equity, € 2025: 30 488 € · +21 992.8% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 85% of the industry
Company
Industry median
Industry: Other professional, scientific and technical 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
71 290
30 350
20 335
32 990
30 488
2
2024
29 570
-4 930
22 343
1 877
138
2
2023
68 280
7 843
21 631
8 272
5 068
2
2022
37 256
12 534
5 295
8 828
6 599
1
2021
19 850
-2 271
250
2 810
2 513
0
2020
22 383
3 284
679
5 836
5 785
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
42.6 %
Net profit / revenue
Return on equity (ROE)
99.5 %
Net profit / equity
Return on assets (ROA)
92.0 %
Net profit / assets
Equity ratio
92.4 %
Equity / assets
Debt ratio
7.6 %
Liabilities / assets
Current ratio
13.19
Current assets / current liabilities
Revenue per employee
35 645 €
Revenue / average full-time employees
Labour cost per employee per month
847 €
Labour costs / employees / 12 months (incl. employer taxes)
