LeMa Beauty OÜ is a OÜ based in Tallinn, registry code 14902574, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €9 085 and 1 employees.
Turnover
—
State taxes
879 €
↑ 48.0%vs Q2 2026
Labour taxes
938 €
↑ 47.7%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 employee938 €
above 47% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 20259 085 €
above 52% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-6.4 %
above 16% 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: 938 € · +47.7% vs Q2 2026 · industry median 969 € · above 47% 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: 879 € · +48.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
879
938
1
Q2 2026
—
594
635
1
Q1 2026
—
670
716
1
Q4 2025
—
789
842
1
Q3 2025
—
868
925
1
Q2 2025
—
673
717
1
Q1 2025
—
594
635
1
Q4 2024
—
753
806
1
Q3 2024
—
753
806
1
Q2 2024
—
618
662
1
Q1 2024
—
546
585
1
Q4 2023
—
216
232
1
Q3 2023
—
—
—
1
Q2 2023
—
—
—
1
Q1 2023
—
—
—
1
Q4 2022
—
—
—
1
Q3 2022
—
—
—
1
Q2 2022
—
—
—
1
Q1 2022
—
—
—
1
Labour taxes per employee per month
313 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € 2025: 9 085 € · −33.1% vs 2024 · industry median 8 249 € · above 52% 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: -583 € · −259.3% vs 2024 · industry median 29 € · above 16% 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: -6.4 % · −9.1 pp vs the year before · industry median 1.5 % · above 16% 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: 3 185 € · −11.7% vs 2024Equity, € 2025: 2 862 € · −16.9% 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
9 085
-583
11 381
3 185
2 862
1
2024
13 579
366
10 376
3 607
3 445
1
2023
1 830
58
1 750
3 310
3 079
1
2022
0
-24
0
3 021
3 021
0
2021
0
-42
42
3 045
3 045
0
2020
4 200
587
2 540
587
587
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
-6.4 %
Net profit / revenue
Return on equity (ROE)
-20.4 %
Net profit / equity
Return on assets (ROA)
-18.3 %
Net profit / assets
Equity ratio
89.9 %
Equity / assets
Debt ratio
10.1 %
Liabilities / assets
Current ratio
9.86
Current assets / current liabilities
Revenue per employee
9 085 €
Revenue / average full-time employees
Labour cost per employee per month
948 €
Labour costs / employees / 12 months (incl. employer taxes)
