OÜ Karja 40 is a OÜ based in Pärnu linn, registry code 16503602, status: active. Main activity: Day spa, massage salons and sauna activities. According to EMTA, turnover for Q3 2026 was €17 961 with 6 employees.
Turnover
17 961 €
↑ 7.9%vs Q2 2026
State taxes
6 277 €
↓ 2.7%vs Q2 2026
Labour taxes
5 334 €
↓ 1.4%vs Q2 2026
Employees
6
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Personal service activities · EMTAK 96
Turnover · Q3 202617 961 €
above 64% of companies
industry median 10 820 € · companies in the industry: 1 571
Labour taxes per employee889 €
above 41% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202590 030 €
above 98% of companies
industry median 8 249 € · companies in the industry: 9 950
Net profit margin · 2025-43.9 %
above 2% of companies
industry median 1.5 % · companies in the industry: 7 333
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 17 961 € · +7.9% vs Q2 2026 · industry median 10 820 € · 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.
Labour taxes per employee, € Q3 2026: 889 € · −1.4% vs Q2 2026 · industry median 969 € · above 41% 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: 6 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 277 € · −2.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
17 961
6 277
5 334
6
Q2 2026
16 643
6 452
5 411
6
Q1 2026
17 267
4 593
4 620
6
Q4 2025
17 850
5 556
5 466
6
Q3 2025
17 851
6 413
5 272
6
Q2 2025
19 026
5 869
5 325
6
Q1 2025
18 013
5 826
5 150
6
Q4 2024
16 908
5 360
4 500
6
Q3 2024
16 793
4 661
4 248
6
Q2 2024
18 884
5 704
5 241
6
Q1 2024
18 924
5 323
4 613
6
Q4 2023
19 086
5 062
4 608
6
Q3 2023
16 963
4 964
4 492
6
Q2 2023
19 491
4 966
4 553
6
Q1 2023
19 739
5 300
4 498
6
Q4 2022
18 526
5 145
4 783
6
Q3 2022
15 691
4 060
3 973
6
Q2 2022
—
—
—
6
Labour taxes per employee per month
296 €
Turnover per employee in the quarter
2 994 €
Q3 2026 · calculated from EMTA data
Financials by year
2022 – 2025
Revenue, € 2025: 90 030 € · +4.1% vs 2024 · industry median 8 249 € · above 98% 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: -39 510 € · −6.0% vs 2024 · industry median 29 € · above 2% 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: -43.9 % · −0.8 pp vs the year before · industry median 1.5 % · above 2% 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: 6 364 € · +100.5% vs 2024Equity, € thousand 2025: -143 977 € · −37.8% vs 2024Employees2025: 6 · +0.0% vs 2024 · industry median 1 · above 98% 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
90 030
-39 510
52 249
6 364
-143 977
6
2024
86 450
-37 260
48 782
3 174
-104 467
6
2023
91 362
-43 338
46 686
8 022
-60 819
6
2022
47 771
-23 869
26 144
5 372
-23 869
6
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
-43.9 %
Net profit / revenue
Return on assets (ROA)
-620.8 %
Net profit / assets
Equity ratio
-2 262.4 %
Equity / assets
Debt ratio
2 362.4 %
Liabilities / assets
Current ratio
0.04
Current assets / current liabilities
Revenue per employee
15 005 €
Revenue / average full-time employees
Labour cost per employee per month
726 €
Labour costs / employees / 12 months (incl. employer taxes)
