Kristel Kams PMU Studio OÜ is a OÜ based in Sõmeru alevik, registry code 14922163, status: active. Main activity: Permanent makeup services. Its annual report for 2025 shows revenue of €19 221 and 1 employees.
Turnover
—
State taxes
991 €
↑ 8.4%vs Q2 2026
Labour taxes
1 054 €
↑ 8.1%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 054 €
above 55% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202519 221 €
above 71% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 20251.2 %
above 48% 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: 1 054 € · +8.1% vs Q2 2026 · industry median 969 € · above 55% 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: 991 € · +8.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
991
1 054
1
Q2 2026
—
914
975
1
Q1 2026
—
677
723
1
Q4 2025
—
913
972
1
Q3 2025
—
913
972
1
Q2 2025
—
913
972
1
Q1 2025
—
304
324
1
Q4 2024
—
753
806
—
Q3 2024
—
679
727
1
Q2 2024
—
753
806
1
Q1 2024
—
251
269
1
Q4 2023
—
647
695
—
Q3 2023
—
647
695
1
Q2 2023
—
647
695
1
Q1 2023
—
188
200
1
Q4 2022
—
516
550
—
Q3 2022
—
501
534
1
Q2 2022
—
530
566
1
Q1 2022
—
431
459
1
Labour taxes per employee per month
351 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € 2025: 19 221 € · +20.4% vs 2024 · industry median 8 249 € · above 71% 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: 233 € · +127.0% vs 2024 · industry median 29 € · above 64% 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: 1.2 % · +6.6 pp vs the year before · industry median 1.5 % · above 48% 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: 4 100 € · +53.7% vs 2024Equity, € 2025: 2 824 € · +9.0% vs 2024Employees2025: 1 · 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
19 221
233
12 746
4 100
2 824
1
2024
15 965
-862
9 447
2 667
2 592
0
2023
18 994
213
7 875
3 706
3 454
0
2022
14 789
-2 403
7 165
6 935
3 241
0
2021
13 108
-4 475
5 514
9 735
5 644
0
2020
4 170
318
4 278
10 408
10 118
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
1.2 %
Net profit / revenue
Return on equity (ROE)
8.3 %
Net profit / equity
Return on assets (ROA)
5.7 %
Net profit / assets
Equity ratio
68.9 %
Equity / assets
Debt ratio
31.1 %
Liabilities / assets
Current ratio
3.21
Current assets / current liabilities
Revenue per employee
19 221 €
Revenue / average full-time employees
Labour cost per employee per month
1 062 €
Labour costs / employees / 12 months (incl. employer taxes)
