Osaühing SPEMAT is a OÜ based in Tallinn, registry code 10203520, status: active. Main activity: Computer programming activities. Its annual report for 2025 shows revenue of €17 580 and 1 employees.
Turnover
—
State taxes
0 €
↓ 100.0%vs Q2 2026
Labour taxes
7 €
↓ 99.3%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Computer programming, consultancy and related activities · EMTAK 62
Labour taxes per employee7 €
above 2% of companies
industry median 2 345 € · companies in the industry: 2 783
Revenue · 202517 580 €
above 52% of companies
industry median 14 309 € · companies in the industry: 13 336
Net profit margin · 20259.7 %
above 44% of companies
industry median 15.1 % · companies in the industry: 8 943
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 7 € · −99.3% vs Q2 2026 · industry median 2 345 € · above 2% of the industry
Company
Industry median
Industry: Computer programming, consultancy and related 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: 0 € · −100.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
—
7
1
Q2 2026
—
991
1 062
1
Q1 2026
—
1 001
1 072
2
Q4 2025
—
1 021
1 092
2
Q3 2025
—
1 021
1 092
2
Q2 2025
—
1 021
1 092
2
Q1 2025
—
982
1 051
2
Q4 2024
—
904
967
2
Q3 2024
—
1 382
1 441
2
Q2 2024
—
1 621
1 680
2
Q1 2024
—
1 521
1 576
2
Q4 2023
—
1 471
1 523
2
Q3 2023
—
1 471
1 523
2
Q2 2023
—
1 471
1 523
2
Q1 2023
—
1 931
2 042
2
Q4 2022
—
2 107
2 240
3
Q3 2022
—
2 107
2 240
3
Q2 2022
—
2 107
2 240
3
Q1 2022
—
2 010
2 139
3
Labour taxes per employee per month
2 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 17 580 € · +1.1% vs 2024 · industry median 14 309 € · above 52% of the industry
Company
Industry median
Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 1 704 € · +7.8% vs 2024 · industry median 106 € · above 59% of the industry
Company
Industry median
Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 9.7 % · +0.6 pp vs the year before · industry median 15.1 % · above 44% of the industry
Company
Industry median
Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 10 190 € · +21.0% vs 2024Equity, € 2025: 8 841 € · +23.9% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Computer programming, consultancy and related 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
17 580
1 704
15 523
10 190
8 841
1
2024
17 395
1 581
15 340
8 420
7 137
1
2023
17 245
2 540
14 523
6 803
5 556
1
2022
15 903
-7 939
23 781
4 989
2 993
2
2021
14 363
-6 997
21 193
12 707
11 059
2
2020
14 488
830
11 530
18 659
17 929
1
2019
14 148
2 015
10 667
17 821
17 099
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
2
2011
—
—
—
—
—
2
2010
—
—
—
—
—
1
2009
—
—
—
—
—
0
2008
—
—
—
—
—
1
2007
—
—
—
—
—
1
2006
—
—
—
—
—
1
2005
—
—
—
—
—
1
2004
—
—
—
—
—
1
2003
—
—
—
—
—
1
2002
—
—
—
—
—
1
2001
—
—
—
—
—
2
2000
—
—
—
—
—
2
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
9.7 %
Net profit / revenue
Return on equity (ROE)
19.3 %
Net profit / equity
Return on assets (ROA)
16.7 %
Net profit / assets
Equity ratio
86.8 %
Equity / assets
Debt ratio
13.2 %
Liabilities / assets
Current ratio
7.55
Current assets / current liabilities
Revenue per employee
17 580 €
Revenue / average full-time employees
Labour cost per employee per month
1 294 €
Labour costs / employees / 12 months (incl. employer taxes)