Liisu Art OÜ is a OÜ based in Saku alevik, registry code 17000257, status: active. Main activity: Nail technician services. Its annual report for 2025 shows revenue of €14 828 and 1 employees.
Turnover
—
State taxes
877 €
↑ 0.0%vs Q2 2026
Labour taxes
925 €
↑ 0.0%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 employee925 €
above 45% of companies
industry median 969 € · companies in the industry: 3 989
Revenue · 202514 828 €
above 63% 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
Q3 2024 – Q3 2026
Labour taxes per employee, € Q3 2026: 925 € · +0.0% vs Q2 2026 · industry median 969 € · above 45% 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: 877 € · +0.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
877
925
1
Q2 2026
—
877
925
1
Q1 2026
—
855
903
1
Q4 2025
—
812
859
1
Q3 2025
—
812
859
1
Q2 2025
—
812
859
1
Q1 2025
—
780
828
1
Q4 2024
—
718
765
1
Q3 2024
—
239
255
1
Labour taxes per employee per month
308 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € 2025: 14 828 € · +128.1% vs 2024 · industry median 8 249 € · above 63% 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: 171 € · +1 800.0% vs 2024 · industry median 29 € · above 61% 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 % · +1.0 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: 1 726 € · +14.9% vs 2024Equity, € 2025: 181 € · +1 710.0% 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
14 828
171
11 259
1 726
181
1
2024
6 502
9
5 462
1 502
10
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
1.2 %
Net profit / revenue
Return on equity (ROE)
94.5 %
Net profit / equity
Return on assets (ROA)
9.9 %
Net profit / assets
Equity ratio
10.5 %
Equity / assets
Debt ratio
89.5 %
Liabilities / assets
Current ratio
1.12
Current assets / current liabilities
Revenue per employee
14 828 €
Revenue / average full-time employees
Labour cost per employee per month
938 €
Labour costs / employees / 12 months (incl. employer taxes)
