osaühing M.N.A.

Active Registry code 10210326 OÜ Tartu linn Registered 28 May 1997

osaühing M.N.A. is a OÜ based in Tartu linn, registry code 10210326, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €48 292 with 1 employees.

Turnover

48 292 €

↓ 47.4% vs Q2 2026

State taxes

4 956 €

↑ 9.1% vs Q2 2026

Labour taxes

3 874 €

↓ 4.3% vs Q2 2026

Employees

−1 vs Q2 2026

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

Turnover · Q3 2026 48 292 €

above 64% of companies

industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee 3 874 €

above 94% of companies

industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025 956 623 €

above 94% of companies

industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025 3.5 %

above 50% of companies

industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 48 292 € · −47.4% vs Q2 2026 · industry median 25 252 € · above 64% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 874 € · +91.4% vs Q2 2026 · industry median 1 211 € · above 94% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · −50.0% vs Q2 2026

State taxes, € Q3 2026: 4 956 € · +9.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	48 292	4 956	3 874	1
Q2 2026	91 734	4 542	4 048	2
Q1 2026	190 430	8 924	4 293	2
Q4 2025	161 042	12 278	4 850	2
Q3 2025	288 719	12 551	4 850	2
Q2 2025	294 604	14 261	4 850	2
Q1 2025	242 453	11 544	3 264	2
Q4 2024	247 640	5 428	2 388	2
Q3 2024	156 485	4 457	2 388	2
Q2 2024	72 046	2 304	2 388	2
Q1 2024	3 025	2 470	2 283	3
Q4 2023	53 664	4 980	2 231	3
Q3 2023	157 151	3 936	2 231	3
Q2 2023	106 211	5 548	2 231	3
Q1 2023	152 326	6 689	2 396	3
Q4 2022	91 440	2 346	2 017	3
Q3 2022	73 326	5 250	3 093	3
Q2 2022	50 524	5 161	2 478	3
Q1 2022	98 088	12 672	2 401	3

Labour taxes per employee per month

1 291 €

Turnover per employee in the quarter

48 292 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 956 623 € · +66.4% vs 2024 · industry median 38 239 € · above 94% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 33 254 € · +325.8% vs 2024 · industry median 410 € · above 89% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 3.5 % · +6.0 pp vs the year before · industry median 3.5 % · above 50% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 368 136 € · +39.7% vs 2024

Equity, € thousand 2025: 111 106 € · +42.7% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% of the industry

Company
Industry median

Industry: Construction of residential and non-residential buildings (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	956 623	33 254	48 980	368 136	111 106	2
2024	574 825	-14 730	30 873	263 606	77 850	2
2023	376 159	1 567	29 287	188 888	92 581	3
2022	367 587	2 448	30 432	183 714	91 014	3
2021	321 532	1 128	26 981	119 158	88 566	3
2020	228 602	-43 685	25 152	97 325	87 438	3
2019	643 401	1 336	28 632	207 841	131 123	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	2
2010	—	—	—	—	—	2
2009	—	—	—	—	—	4
2007	—	—	—	—	—	3
2006	—	—	—	—	—	5
2005	—	—	—	—	—	5
2004	—	—	—	—	—	10
2003	—	—	—	—	—	6
2002	—	—	—	—	—	6
2001	—	—	—	—	—	4
2000	—	—	—	—	—	4
1999	—	—	—	—	—	4
1998	—	—	—	—	—	4
1997	—	—	—	—	—	4

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

3.5 %

Net profit / revenue

Return on equity (ROE)

29.9 %

Net profit / equity

Return on assets (ROA)

9.0 %

Net profit / assets

Equity ratio

30.2 %

Equity / assets

Debt ratio

69.8 %

Liabilities / assets

Current ratio

1.29

Current assets / current liabilities

Revenue per employee

478 312 €

Revenue / average full-time employees

Labour cost per employee per month

2 041 €

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	27 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	9 May 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	3 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	25 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	10 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	6 Apr 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	4 May 2020	Company’s own	e-Äriregister

Board

Aigar Meus
Board member · since 28 May 1997

Right of representation

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

Owners

Aigar Meus
Natural person · 8 948 €

100%

Beneficial owners

Aigar Meus
Direct ownership · since 24 Oct 2018

Founders and other persons

Aigar Meus
Founder · 5 000 € · 28 May 1997
Andres Nurk
Founder · 5 000 € · 28 May 1997

shared board members, owners or beneficial owners

Activities (EMTAK)

41001Construction of residential and non-residential buildings Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20006074 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20006074 / 11 15 Oct 2019	Amendment entry	In force 15 Oct 2019	PDF
Ä 20006074 / 10 21 Feb 2018	Amendment entry	In force 21 Feb 2018	PDF
Ä 20006074 / 9 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20006074 / 8 18 Nov 2011	Amendment entry	In force 18 Nov 2011	PDF
Ä 6074 / 7 28 Dec 2009	Amendment entry	In force 28 Dec 2009	PDF
Ä 6074 / 6 30 Sep 2009	Deletion of activities from the registry card	In force 30 Sep 2009	PDF
Ä 6074 / 5 7 Apr 2009	Amendment entry	In force 7 Apr 2009	PDF
Ä 6074 / 4 21 Nov 2005	Amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing M.N.A.

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 9