Emma and Theo OÜ
RegisteredKey figures
Ratios
2025Profit exceeds EBITDA because of financial income (e.g. dividends or interest), which EBITDA does not include.
Summary: Emma and Theo OÜ
What kind of company is it?
Emma and Theo OÜ (registry code 12142633) is a private limited company (OÜ). The company was entered in the Commercial Register in 2011 and has been registered for 15 years. Registered location: Haabneeme alevik, Viimsi vald, Harju maakond. According to the latest annual report, the main activity is manufacture of outerwear (EMTAK 14211). The company is registered for VAT (VAT number EE101633596).
How is the company doing financially?
Revenue in financial year 2025 was 172 125 €, up 19,8% on the previous year (143 667 €). From 2019 to 2025, revenue grew by an average of 9,1% per year. Net profit for financial year 2025 was 9226 € (5,4% of revenue). The company was profitable in all 7 published financial years. In financial year 2025 the company had 1 employees. Revenue per employee was 172 125 €. At the end of financial year 2025, total assets were 146 155 € and equity 130 161 € (89,1% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 63 389 €, up 24,7% on the same quarter a year earlier. The company had 1 employees in that quarter. Labour taxes paid in the quarter: 3632 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 2280 € per month.
Who runs the company and who owns it?
The management board has 2 members. The sole owner of the company is a private individual.
Where does the data come from and how fresh is it?
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 30.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. The LEI code (98450046UBAMQF0B8033) comes from the GLEIF database. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 63 389 € | 1 | 3632 € |
| Q2 2026 | 51 647 € | 1 | 3632 € |
| Q1 2026 | 62 288 € | 1 | 3802 € |
| Q4 2025 | 63 801 € | 1 | 4094 € |
| Q3 2025 | 50 814 € | 1 | 4094 € |
| Q2 2025 | 71 316 € | 1 | 3721 € |
| Q1 2025 | 44 028 € | 1 | 3982 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedNo dividends were distributed.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 147 014 | 160 915 | 180 346 | 143 667 | 172 125 |
| Net profit | 831 | 1037 | 60 262 | 15 055 | 9226 |
| Retained earnings | 49 250 | 50 081 | 51 118 | 103 380 | 118 435 |
| Total assets | 54 882 | 60 519 | 120 201 | 130 368 | 146 155 |
| Total liabilities | 2301 | 6901 | 6321 | 9433 | 15 994 |
| Total equity | 52 581 | 53 618 | 113 880 | 120 935 | 130 161 |
| Employees | 1 | 1 | 1 | 1 | 1 |
| Average gross salary (monthly) | 553 | 988 | 1704 | 1792 | — |
| Calculated dividend | 0 | 0 | 0 | 8000 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear
Data from public registers, not a credit rating.
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State aid and grants
2 recordsState aid and de minimis aid in total 350 € (2013–2019). Largest grantors: Tallinna Strateegiakeskus (350 €).
Show all aid records (2)
| Grantor | Purpose | Amount | Date |
|---|---|---|---|
| Tallinna Strateegiakeskus | Messil osalemine (VTA) | 125 € | 13.09.2019 |
| Tallinna Strateegiakeskus | Messil osalemine (VTA) | 225 € | 15.10.2013 |
Source: State Aid and De Minimis Aid Register (Ministry of Finance). For guarantees and loans the amount is the aid element, not the loan amount. View in the register ↗
Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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