FRESHMAN OÜ is a OÜ based in Tallinn, registry code 17054566, status: active. Main activity: Activities of other performers. According to EMTA, turnover for Q3 2026 was €26 998 with 2 employees.
Turnover
26 998 €
↓ 2.0%vs Q2 2026
State taxes
5 783 €
↑ 31.9%vs Q2 2026
Labour taxes
3 537 €
↑ 316.1%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Arts creation and performing arts activities · EMTAK 90
Turnover · Q3 202626 998 €
above 75% of companies
industry median 11 164 € · companies in the industry: 1 365
Labour taxes per employee1 769 €
above 80% of companies
industry median 1 096 € · companies in the industry: 1 077
Revenue · 202569 629 €
above 93% of companies
industry median 3 365 € · companies in the industry: 5 777
Net profit margin · 202528.2 %
above 75% of companies
industry median 6.2 % · companies in the industry: 4 416
Taxes and turnover
Q3 2024 – Q3 2026
Turnover, € Q3 2026: 26 998 € · −2.0% vs Q2 2026 · industry median 11 164 € · above 75% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 769 € · +316.1% vs Q2 2026 · industry median 1 096 € · above 80% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 5 783 € · +31.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
26 998
5 783
3 537
2
Q2 2026
27 538
4 386
850
2
Q1 2026
18 459
5 751
1 011
2
Q4 2025
17 899
1 316
252
1
Q3 2025
12 397
2 191
—
1
Q2 2025
6 028
1 029
—
1
Q1 2025
4 660
876
—
1
Q4 2024
18 343
3 474
1 380
1
Q3 2024
4 120
774
—
1
Labour taxes per employee per month
590 €
Turnover per employee in the quarter
13 499 €
Q3 2026 · calculated from EMTA data
Financials by year
2025 – 2025
Revenue, € 2025: 69 629 € · industry median 3 365 € · above 93% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 19 613 € · industry median 139 € · above 95% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 28.2 % · industry median 6.2 % · above 75% of the industry
Company
Industry median
Industry: Arts creation and performing arts activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 28 726 €Equity, € 2025: 19 613 €Employees2025: 1 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Arts creation and performing arts 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
69 629
19 613
6 891
28 726
19 613
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
28.2 %
Net profit / revenue
Return on equity (ROE)
100.0 %
Net profit / equity
Return on assets (ROA)
68.3 %
Net profit / assets
Equity ratio
68.3 %
Equity / assets
Debt ratio
31.7 %
Liabilities / assets
Current ratio
2.33
Current assets / current liabilities
Revenue per employee
69 629 €
Revenue / average full-time employees
Labour cost per employee per month
574 €
Labour costs / employees / 12 months (incl. employer taxes)
