Smarlena OÜ is a OÜ based in Kohtla-Järve linn, registry code 16071025, status: active. Main activity: Other non-specialised retail sale. Its annual report for 2025 shows revenue of €24 108 and 1 employees.
Turnover
—
State taxes
193 €
↑ 22.2%vs Q2 2026
Labour taxes
318 €
↑ 14.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Retail trade · EMTAK 47
Labour taxes per employee318 €
above 10% of companies
industry median 1 201 € · companies in the industry: 4 663
Revenue · 202524 108 €
above 54% of companies
industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025-6.9 %
above 22% of companies
industry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 318 € · +14.0% vs Q2 2026 · industry median 1 201 € · above 10% of the industry
Company
Industry median
Industry: Retail trade (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: 193 € · +22.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
193
318
1
Q2 2026
—
158
279
1
Q1 2026
—
162
279
1
Q4 2025
—
309
435
1
Q3 2025
—
322
441
1
Q2 2025
—
204
321
1
Q1 2025
—
209
322
1
Q4 2024
—
297
408
1
Q3 2024
—
331
451
2
Q2 2024
—
175
282
1
Q1 2024
—
150
252
1
Q4 2023
—
121
218
1
Q3 2023
—
94
184
1
Q2 2023
—
239
338
1
Q1 2023
—
145
239
1
Q4 2022
—
165
253
1
Q3 2022
—
370
458
1
Q2 2022
—
743
831
1
Q1 2022
—
589
655
1
Labour taxes per employee per month
106 €
Q3 2026 · calculated from EMTA data
Financials by year
2021 – 2025
Revenue, € 2025: 24 108 € · −8.2% vs 2024 · industry median 16 974 € · above 54% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -1 671 € · −386.1% vs 2024 · industry median 0 € · above 20% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -6.9 % · −9.2 pp vs the year before · industry median 1.3 % · above 22% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 4 316 € · −24.8% vs 2024Equity, € 2025: 2 663 € · −38.6% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
Company
Industry median
Industry: Retail trade (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
24 108
-1 671
11 397
4 316
2 663
1
2024
26 251
584
10 910
5 743
4 334
1
2023
26 506
425
9 384
4 670
3 750
1
2022
27 746
402
9 316
4 505
3 325
1
2021
30 280
23
10 618
4 044
2 923
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
-6.9 %
Net profit / revenue
Return on equity (ROE)
-62.7 %
Net profit / equity
Return on assets (ROA)
-38.7 %
Net profit / assets
Equity ratio
61.7 %
Equity / assets
Debt ratio
38.3 %
Liabilities / assets
Current ratio
2.45
Current assets / current liabilities
Revenue per employee
24 108 €
Revenue / average full-time employees
Labour cost per employee per month
950 €
Labour costs / employees / 12 months (incl. employer taxes)
