APoptime OÜ

Active Registry code 16475047 OÜ Palvere küla Registered 5 Apr 2022
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APoptime OÜ is a OÜ based in Palvere küla, registry code 16475047, status: active. Main activity: Day spa, massage salons and sauna activities. Its annual report for 2025 shows revenue of €26 574 and 1 employees.

Turnover
—
State taxes
3 040 €
↑ 1 281.8% vs Q2 2026
Labour taxes
247 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Personal service activities · EMTAK 96

  • Labour taxes per employee 247 €
    industry median 969 € · companies in the industry: 3 989
  • Revenue · 2025 26 574 €
    industry median 8 249 € · companies in the industry: 9 950
  • Net profit margin · 2025 59.1 %
    industry median 1.5 % · companies in the industry: 7 333

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 247 € · +0.0% vs Q2 2026 · industry median 969 € · above 13% of the industry
02004006008001 000Q4 2023 Company: 204 € Industry median: 734 €Q4·23Q1 2024 Company: 231 € Industry median: 769 €Q2 2024 Company: 245 € Industry median: 806 €Q2·24Q3 2024 Company: 245 € Industry median: 806 €Q4 2024 Company: 245 € Industry median: 806 €Q4·24Q1 2025 Company: 246 € Industry median: 863 €Q2 2025 Company: 247 € Industry median: 899 €Q2·25Q3 2025 Company: 247 € Industry median: 922 €Q4 2025 Company: 247 € Industry median: 903 €Q4·25Q1 2026 Company: 247 € Industry median: 921 €Q2 2026 Company: 247 € Industry median: 937 €Q2·26Q3 2026 Company: 247 € Industry median: 969 €Q3·2602004006008001 000Q4 2024 Company: 245 € Industry median: 806 €Q1 2025 Company: 246 € Industry median: 863 €Q1·25Q2 2025 Company: 247 € Industry median: 899 €Q3 2025 Company: 247 € Industry median: 922 €Q3·25Q4 2025 Company: 247 € Industry median: 903 €Q1 2026 Company: 247 € Industry median: 921 €Q1·26Q2 2026 Company: 247 € Industry median: 937 €Q3 2026 Company: 247 € Industry median: 969 €Q3·26
  • Company
  • Industry median

Industry: Personal service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 3 040 € · +1 281.8% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 180 €Q4·23Q1 2024 Company: 205 €Q2 2024 Company: 2 093 €Q2·24Q3 2024 Company: 218 €Q4 2024 Company: 218 €Q4·24Q1 2025 Company: 219 €Q2 2025 Company: 220 €Q2·25Q3 2025 Company: 3 040 €Q4 2025 Company: 220 €Q4·25Q1 2026 Company: 220 €Q2 2026 Company: 220 €Q2·26Q3 2026 Company: 3 040 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 218 €Q1 2025 Company: 219 €Q1·25Q2 2025 Company: 220 €Q3 2025 Company: 3 040 €Q3·25Q4 2025 Company: 220 €Q1 2026 Company: 220 €Q1·26Q2 2026 Company: 220 €Q3 2026 Company: 3 040 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 3 040 247 1
Q2 2026 — 220 247 1
Q1 2026 — 220 247 1
Q4 2025 — 220 247 1
Q3 2025 — 3 040 247 1
Q2 2025 — 220 247 1
Q1 2025 — 219 246 1
Q4 2024 — 218 245 1
Q3 2024 — 218 245 1
Q2 2024 — 2 093 245 1
Q1 2024 — 205 231 1
Q4 2023 — 180 204 1
Q3 2023 — 180 204 1
Q2 2023 — 180 204 1
Q1 2023 — 120 136 1
Q4 2022 — — — 1
Labour taxes per employee per month
82 €

Q3 2026 · calculated from EMTA data

Financials by year

2022 – 2025
Revenue, € 2025: 26 574 € · +43.9% vs 2024 · industry median 8 249 € · above 80% of the industry
010 00020 00030 0002022 Company: 4 980 € Industry median: 6 970 €20222023 Company: 12 615 € Industry median: 7 275 €20232024 Company: 18 470 € Industry median: 7 630 €20242025 Company: 26 574 € Industry median: 8 249 €2025010 00020 00030 0002022 Company: 4 980 € Industry median: 6 970 €2023 Company: 12 615 € Industry median: 7 275 €20232024 Company: 18 470 € Industry median: 7 630 €2025 Company: 26 574 € Industry median: 8 249 €2025
  • 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: 15 713 € · +14.7% vs 2024 · industry median 29 € · above 98% of the industry
05 00010 00015 00020 0002022 Company: 4 243 € Industry median: 47 €20222023 Company: 9 401 € Industry median: 38 €20232024 Company: 13 702 € Industry median: 26 €20242025 Company: 15 713 € Industry median: 29 €202505 00010 00015 00020 0002022 Company: 4 243 € Industry median: 47 €2023 Company: 9 401 € Industry median: 38 €20232024 Company: 13 702 € Industry median: 26 €2025 Company: 15 713 € Industry median: 29 €2025
  • 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: 59.1 % · −15.1 pp vs the year before · industry median 1.5 % · above 98% of the industry
0204060801002022 Company: 85.2 % Industry median: 2.3 %20222023 Company: 74.5 % Industry median: 2.1 %20232024 Company: 74.2 % Industry median: 1.6 %20242025 Company: 59.1 % Industry median: 1.5 %20250204060801002022 Company: 85.2 % Industry median: 2.3 %2023 Company: 74.5 % Industry median: 2.1 %20232024 Company: 74.2 % Industry median: 1.6 %2025 Company: 59.1 % Industry median: 1.5 %2025
  • 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: 20 871 € · +16.3% vs 2024
05 00010 00015 00020 00025 0002022 Company: 4 242 €20222023 Company: 13 571 €20232024 Company: 17 940 €20242025 Company: 20 871 €202505 00010 00015 00020 00025 0002022 Company: 4 242 €2023 Company: 13 571 €20232024 Company: 17 940 €2025 Company: 20 871 €2025
Equity, € 2025: 20 871 € · +16.3% vs 2024
05 00010 00015 00020 00025 0002022 Company: 4 242 €20222023 Company: 13 571 €20232024 Company: 17 940 €20242025 Company: 20 871 €202505 00010 00015 00020 00025 0002022 Company: 4 242 €2023 Company: 13 571 €20232024 Company: 17 940 €2025 Company: 20 871 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02022 Company: 0 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02022 Company: 0 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 26 574 15 713 3 451 20 871 20 871 1
2024 18 470 13 702 3 244 17 940 17 940 1
2023 12 615 9 401 2 642 13 571 13 571 1
2022 4 980 4 243 0 4 242 4 242 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
59.1 %
Net profit / revenue
Return on equity (ROE)
75.3 %
Net profit / equity
Return on assets (ROA)
75.3 %
Net profit / assets
Equity ratio
100.0 %
Equity / assets
Debt ratio
0.0 %
Liabilities / assets
Revenue per employee
26 574 €
Revenue / average full-time employees
Labour cost per employee per month
288 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 27 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 29 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 20 May 2024 Company’s own e-Äriregister
2022 5 Apr 2022 – 31 Dec 2022 13 May 2023 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

  • Anne Piho
    Natural person · 2 500 €

Beneficial owners

  • Anne Piho
    Direct ownership · since 5 Apr 2022

Founders and other persons

  • Anne Piho
    Founder · 2 500 € · 5 Apr 2022

Activities (EMTAK)

  • 96231Day spa, massage salons and sauna activities Main
Rulings
Number, date Title Deadline State Document
Ä 50200104 / 2
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50200104
5 Apr 2022
First entry In force
5 Apr 2022
PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data