Osaühing COMMENT

Active Registry code 10054057 OÜ Rakvere linn Registered 5 Jul 1996
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Osaühing COMMENT is a OÜ based in Rakvere linn, registry code 10054057, status: active. Main activity: Engineering activities and related technical consultancy. According to EMTA, turnover for Q3 2026 was €23 609 with 2 employees.

Turnover
23 609 €
↓ 1.8% vs Q2 2026
State taxes
8 511 €
↓ 6.7% vs Q2 2026
Labour taxes
4 975 €
↓ 11.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Architectural and engineering activities; technical testing and analysis · EMTAK 71

  • Turnover · Q3 2026 23 609 €
    industry median 16 250 € · companies in the industry: 2 781
  • Labour taxes per employee 2 488 €
    industry median 1 751 € · companies in the industry: 1 910
  • Revenue · 2025 165 120 €
    industry median 23 548 € · companies in the industry: 4 824
  • Net profit margin · 2025 14.2 %
    industry median 15.1 % · companies in the industry: 3 876

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 23 609 € · −1.8% vs Q2 2026 · industry median 16 250 € · above 61% of the industry
010 00020 00030 00040 00050 000Q4 2023 Company: 36 494 € Industry median: 17 217 €Q4·23Q1 2024 Company: 45 831 € Industry median: 15 638 €Q2 2024 Company: 28 771 € Industry median: 15 992 €Q2·24Q3 2024 Company: 39 949 € Industry median: 16 330 €Q4 2024 Company: 44 936 € Industry median: 17 266 €Q4·24Q1 2025 Company: 47 710 € Industry median: 15 215 €Q2 2025 Company: 42 393 € Industry median: 16 150 €Q2·25Q3 2025 Company: 35 904 € Industry median: 16 910 €Q4 2025 Company: 48 797 € Industry median: 17 310 €Q4·25Q1 2026 Company: 28 562 € Industry median: 15 906 €Q2 2026 Company: 24 041 € Industry median: 16 256 €Q2·26Q3 2026 Company: 23 609 € Industry median: 16 250 €Q3·26010 00020 00030 00040 00050 000Q4 2024 Company: 44 936 € Industry median: 17 266 €Q1 2025 Company: 47 710 € Industry median: 15 215 €Q1·25Q2 2025 Company: 42 393 € Industry median: 16 150 €Q3 2025 Company: 35 904 € Industry median: 16 910 €Q3·25Q4 2025 Company: 48 797 € Industry median: 17 310 €Q1 2026 Company: 28 562 € Industry median: 15 906 €Q1·26Q2 2026 Company: 24 041 € Industry median: 16 256 €Q3 2026 Company: 23 609 € Industry median: 16 250 €Q3·26
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 2 488 € · −11.0% vs Q2 2026 · industry median 1 751 € · above 65% of the industry
01 0002 0003 000Q4 2023 Company: 2 288 € Industry median: 1 648 €Q4·23Q1 2024 Company: 1 693 € Industry median: 1 639 €Q2 2024 Company: 1 588 € Industry median: 1 671 €Q2·24Q3 2024 Company: 1 644 € Industry median: 1 753 €Q4 2024 Company: 2 104 € Industry median: 1 750 €Q4·24Q1 2025 Company: 2 127 € Industry median: 1 767 €Q2 2025 Company: 2 764 € Industry median: 1 758 €Q2·25Q3 2025 Company: 2 794 € Industry median: 1 847 €Q4 2025 Company: 2 797 € Industry median: 1 847 €Q4·25Q1 2026 Company: 2 696 € Industry median: 1 780 €Q2 2026 Company: 2 795 € Industry median: 1 758 €Q2·26Q3 2026 Company: 2 488 € Industry median: 1 751 €Q3·2601 0002 0003 000Q4 2024 Company: 2 104 € Industry median: 1 750 €Q1 2025 Company: 2 127 € Industry median: 1 767 €Q1·25Q2 2025 Company: 2 764 € Industry median: 1 758 €Q3 2025 Company: 2 794 € Industry median: 1 847 €Q3·25Q4 2025 Company: 2 797 € Industry median: 1 847 €Q1 2026 Company: 2 696 € Industry median: 1 780 €Q1·26Q2 2026 Company: 2 795 € Industry median: 1 758 €Q3 2026 Company: 2 488 € Industry median: 1 751 €Q3·26
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 8 511 € · −6.7% vs Q2 2026
05 00010 00015 000Q4 2023 Company: 7 617 €Q4·23Q1 2024 Company: 4 936 €Q2 2024 Company: 5 420 €Q2·24Q3 2024 Company: 7 748 €Q4 2024 Company: 11 667 €Q4·24Q1 2025 Company: 11 026 €Q2 2025 Company: 11 063 €Q2·25Q3 2025 Company: 10 093 €Q4 2025 Company: 12 698 €Q4·25Q1 2026 Company: 9 583 €Q2 2026 Company: 9 123 €Q2·26Q3 2026 Company: 8 511 €Q3·2605 00010 00015 000Q4 2024 Company: 11 667 €Q1 2025 Company: 11 026 €Q1·25Q2 2025 Company: 11 063 €Q3 2025 Company: 10 093 €Q3·25Q4 2025 Company: 12 698 €Q1 2026 Company: 9 583 €Q1·26Q2 2026 Company: 9 123 €Q3 2026 Company: 8 511 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 23 609 8 511 4 975 2
Q2 2026 24 041 9 123 5 590 2
Q1 2026 28 562 9 583 5 391 2
Q4 2025 48 797 12 698 5 593 2
Q3 2025 35 904 10 093 5 588 2
Q2 2025 42 393 11 063 5 528 2
Q1 2025 47 710 11 026 4 254 2
Q4 2024 44 936 11 667 4 207 2
Q3 2024 39 949 7 748 3 287 2
Q2 2024 28 771 5 420 3 176 2
Q1 2024 45 831 4 936 3 386 2
Q4 2023 36 494 7 617 4 576 2
Q3 2023 37 900 9 202 4 885 2
Q2 2023 29 198 5 846 2 886 2
Q1 2023 28 144 6 324 4 113 2
Q4 2022 42 635 9 809 5 238 2
Q3 2022 31 596 33 639 5 083 2
Q2 2022 36 029 9 172 5 005 2
Q1 2022 27 452 6 614 5 005 2
Labour taxes per employee per month
829 €
Turnover per employee in the quarter
11 805 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 165 120 € · +12.2% vs 2024 · industry median 23 548 € · above 86% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 122 045 € Industry median: 23 878 €20192020 Company: 127 194 € Industry median: 21 676 €20202021 Company: 163 414 € Industry median: 23 268 €20212022 Company: 136 082 € Industry median: 23 299 €20222023 Company: 133 490 € Industry median: 22 710 €20232024 Company: 147 212 € Industry median: 22 066 €20242025 Company: 165 120 € Industry median: 23 548 €20250501001502002018 Company: — Industry median: —2019 Company: 122 045 € Industry median: 23 878 €20192020 Company: 127 194 € Industry median: 21 676 €2021 Company: 163 414 € Industry median: 23 268 €20212022 Company: 136 082 € Industry median: 23 299 €2023 Company: 133 490 € Industry median: 22 710 €20232024 Company: 147 212 € Industry median: 22 066 €2025 Company: 165 120 € Industry median: 23 548 €2025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 23 387 € · −40.3% vs 2024 · industry median 1 536 € · above 80% of the industry
-20 000020 00040 00060 00080 000100 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -1 164 € Industry median: 2 334 €20192020 Company: 1 345 € Industry median: 2 185 €20202021 Company: 21 604 € Industry median: 2 723 €20212022 Company: 84 043 € Industry median: 1 788 €20222023 Company: 5 446 € Industry median: 2 161 €20232024 Company: 39 143 € Industry median: 1 691 €20242025 Company: 23 387 € Industry median: 1 536 €2025-20 000020 00040 00060 00080 000100 0002018 Company: — Industry median: —2019 Company: -1 164 € Industry median: 2 334 €20192020 Company: 1 345 € Industry median: 2 185 €2021 Company: 21 604 € Industry median: 2 723 €20212022 Company: 84 043 € Industry median: 1 788 €2023 Company: 5 446 € Industry median: 2 161 €20232024 Company: 39 143 € Industry median: 1 691 €2025 Company: 23 387 € Industry median: 1 536 €2025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 14.2 % · −12.4 pp vs the year before · industry median 15.1 % · above 49% of the industry
-200204060802016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: -1.0 % Industry median: 16.4 %20192020 Company: 1.1 % Industry median: 16.8 %20202021 Company: 13.2 % Industry median: 19.6 %20212022 Company: 61.8 % Industry median: 16.7 %20222023 Company: 4.1 % Industry median: 17.1 %20232024 Company: 26.6 % Industry median: 15.3 %20242025 Company: 14.2 % Industry median: 15.1 %2025-200204060802018 Company: — Industry median: —2019 Company: -1.0 % Industry median: 16.4 %20192020 Company: 1.1 % Industry median: 16.8 %2021 Company: 13.2 % Industry median: 19.6 %20212022 Company: 61.8 % Industry median: 16.7 %2023 Company: 4.1 % Industry median: 17.1 %20232024 Company: 26.6 % Industry median: 15.3 %2025 Company: 14.2 % Industry median: 15.1 %2025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 208 847 € · +11.8% vs 2024
0501001502002502016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 151 890 €20192020 Company: 155 163 €20202021 Company: 171 448 €20212022 Company: 152 276 €20222023 Company: 157 913 €20232024 Company: 186 735 €20242025 Company: 208 847 €20250501001502002502018 Company: —2019 Company: 151 890 €20192020 Company: 155 163 €2021 Company: 171 448 €20212022 Company: 152 276 €2023 Company: 157 913 €20232024 Company: 186 735 €2025 Company: 208 847 €2025
Equity, € thousand 2025: 198 883 € · +13.3% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 146 487 €20192020 Company: 147 832 €20202021 Company: 162 536 €20212022 Company: 141 684 €20222023 Company: 147 130 €20232024 Company: 175 497 €20242025 Company: 198 883 €20250501001502002018 Company: —2019 Company: 146 487 €20192020 Company: 147 832 €2021 Company: 162 536 €20212022 Company: 141 684 €2023 Company: 147 130 €20232024 Company: 175 497 €2025 Company: 198 883 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02016 Company: 2 Industry median: —20162017 Company: 2 Industry median: —20172018 Company: 2 Industry median: 120182019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 120202021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 120222023 Company: 2 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02018 Company: 2 Industry median: 12019 Company: 2 Industry median: 120192020 Company: 2 Industry median: 12021 Company: 2 Industry median: 120212022 Company: 2 Industry median: 12023 Company: 2 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Architectural and engineering activities; technical testing and analysis (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 165 120 23 387 49 265 208 847 198 883 1
2024 147 212 39 143 27 295 186 735 175 497 1
2023 133 490 5 446 34 037 157 913 147 130 2
2022 136 082 84 043 44 970 152 276 141 684 2
2021 163 414 21 604 40 076 171 448 162 536 2
2020 127 194 1 345 41 792 155 163 147 832 2
2019 122 045 -1 164 43 449 151 890 146 487 2
2018 — — — — — 2
2017 — — — — — 2
2016 — — — — — 2
2015 — — — — — 2
2014 — — — — — 2
2013 — — — — — 2
2012 — — — — — 2
2011 — — — — — 2
2010 — — — — — 2
2009 — — — — — 2
2008 — — — — — 3
2007 — — — — — 3
2006 — — — — — 3
2005 — — — — — 7
2004 — — — — — 8
2003 — — — — — 8
2002 — — — — — 9
2001 — — — — — 10
2000 — — — — — 9
1999 — — — — — 8
1998 — — — — — 7

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
14.2 %
Net profit / revenue
Return on equity (ROE)
11.8 %
Net profit / equity
Return on assets (ROA)
11.2 %
Net profit / assets
Equity ratio
95.2 %
Equity / assets
Debt ratio
4.8 %
Liabilities / assets
Current ratio
9.22
Current assets / current liabilities
Revenue per employee
165 120 €
Revenue / average full-time employees
Labour cost per employee per month
4 105 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 9 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 3 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 12 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 18 May 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 17 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 2 Jul 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 7112Engineering activities and related technical consultancy Main
  • 46901Non-specialised wholesale trade
  • 68201Rental and operating of own or leased real estate
Rulings
Number, date Title Deadline State Document
Ä 40000560 / 13
13 Mar 2024
Amendment under Code of Civil Procedure § 595¹ (1) In force
13 Mar 2024
PDF
Ä 40000560 / 12
24 Oct 2022
Amendment entry In force
24 Oct 2022
PDF
Ä 40000560 / 11
17 Sep 2021
Amendment entry In force
17 Sep 2021
PDF
Ä 40000560 / 10
19 Jan 2018
Amendment entry In force
19 Jan 2018
PDF
Ä 40000560 / 9
5 Dec 2017
Amendment entry In force
5 Dec 2017
PDF
Ä 40000560 / 8
23 Jan 2012
Amendment entry In force
23 Jan 2012
PDF
Ä 40000560 / M4
29 Dec 2011
Ruling to be served 31 Jan 2012 In force
5 Jan 2012
PDF
Ä 40000560 / 7
29 Dec 2011
Amendment entry In force
29 Dec 2011
PDF
Ä 40000560 / 6
30 Jun 2010
Deletion of activities from the registry card In force
30 Jun 2010
PDF
Ä 560 / M3
10 Nov 2008
Warning of a fine: deficiencies in the annual report 9 Feb 2009 Deficiencies eliminated
5 Dec 2008
PDF
Ä 560 / 5
4 Apr 2006
Amendment entry In force
4 Apr 2006
PDF
Ä 560 / M2
21 Mar 2006
Ruling to eliminate deficiencies (to be served) In force
24 Mar 2006
PDF

Sources: e-Äriregister and EMTA. Data updated 27 Oct 2026. Open at the source ↗ · Report an error in the data