Naine ja Koer OÜ

Active Registry code 17323859 OÜ Mändjala küla Registered 10 Sep 2025
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Naine ja Koer OÜ is a OÜ based in Mändjala küla, registry code 17323859, status: active. Main activity: Day spa, massage salons and sauna activities. There is no EMTA tax data for this company on the site.

Turnover
—
State taxes
335 €
↓ 9.2% vs Q2 2026
Labour taxes
360 €
↓ 9.1% 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 360 €
    industry median 969 € · companies in the industry: 3 989

Taxes and turnover

Q4 2025 – Q3 2026
Labour taxes per employee, € Q3 2026: 360 € · −9.1% vs Q2 2026 · industry median 969 € · above 18% of the industry
02004006008001 000Q4 2025 Company: — Industry median: 903 €Q4·25Q1 2026 Company: 540 € Industry median: 921 €Q1·26Q2 2026 Company: 396 € Industry median: 937 €Q2·26Q3 2026 Company: 360 € Industry median: 969 €Q3·2602004006008001 000Q4 2025 Company: — Industry median: 903 €Q1 2026 Company: 540 € Industry median: 921 €Q1·26Q2 2026 Company: 396 € Industry median: 937 €Q3 2026 Company: 360 € 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 2025 Company: 1Q4·25Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 335 € · −9.2% vs Q2 2026
0200400600Q4 2025 Company: —Q4·25Q1 2026 Company: 503 €Q1·26Q2 2026 Company: 369 €Q2·26Q3 2026 Company: 335 €Q3·260200400600Q4 2025 Company: —Q1 2026 Company: 503 €Q1·26Q2 2026 Company: 369 €Q3 2026 Company: 335 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 335 360 1
Q2 2026 — 369 396 1
Q1 2026 — 503 540 1
Q4 2025 — — — 1
Labour taxes per employee per month
120 €

Q3 2026 · calculated from EMTA data

Board

  • Eve Rand
    Board member · since 10 Sep 2025

Right of representation

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

Owners

  • Eve Rand
    Natural person · 50 €

Beneficial owners

  • Eve Rand
    Member of a senior management body (management or supervisory board) · since 10 Sep 2025

Founders and other persons

  • Eve Rand
    Founder · 50 € · 10 Sep 2025

Activities (EMTAK)

  • 96231Day spa, massage salons and sauna activities Main

Rulings 1

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50291602
10 Sep 2025
 First entry In force
10 Sep 2025
 PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data