Osaühing TELNER SPECIAL

Active Registry code 10449830 OÜ Tallinn Registered 8 May 1998

Osaühing TELNER SPECIAL is a OÜ based in Tallinn, registry code 10449830, status: active. Main activity: Other specialised construction activities. According to EMTA, turnover for Q3 2026 was €86 313 with 4 employees.

Turnover

86 313 €

↑ 118.8% vs Q2 2026

State taxes

8 766 €

↑ 97.5% vs Q2 2026

Labour taxes

3 383 €

↑ 21.2% vs Q2 2026

Employees

+1 vs Q2 2026

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

Position in the industry Specialised construction activities · EMTAK 43

Turnover · Q3 2026 86 313 €

above 81% of companies

industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee 846 €

above 24% of companies

industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025 359 606 €

above 89% of companies

industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025 0.2 %

above 32% of companies

industry median 3.9 % · companies in the industry: 8 588

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 86 313 € · +118.8% vs Q2 2026 · industry median 23 017 € · above 81% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 846 € · −9.1% vs Q2 2026 · industry median 1 236 € · above 24% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 4 · +33.3% vs Q2 2026

State taxes, € Q3 2026: 8 766 € · +97.5% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	86 313	8 766	3 383	4
Q2 2026	39 444	4 438	2 792	3
Q1 2026	15 446	3 808	2 827	4
Q4 2025	56 982	7 806	3 917	4
Q3 2025	110 574	10 805	5 124	4
Q2 2025	123 517	8 594	4 667	3
Q1 2025	90 493	9 537	4 515	4
Q4 2024	66 795	5 693	2 913	4
Q3 2024	69 026	3 401	1 960	2
Q2 2024	33 211	3 718	2 152	2
Q1 2024	72 100	5 986	1 824	3
Q4 2023	65 607	3 742	1 748	2
Q3 2023	90 250	2 412	1 648	2
Q2 2023	25 404	1 924	1 403	2
Q1 2023	6 200	4 914	5 092	2
Q4 2022	49 562	9 921	4 826	4
Q3 2022	76 859	6 367	2 037	6
Q2 2022	47 288	6 843	5 868	4
Q1 2022	168 927	25 602	12 199	5

Labour taxes per employee per month

282 €

Turnover per employee in the quarter

21 578 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 359 606 € · +64.8% vs 2024 · industry median 37 328 € · above 89% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 832 € · −44.5% vs 2024 · industry median 561 € · above 52% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 0.2 % · −0.5 pp vs the year before · industry median 3.9 % · above 32% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 26 288 € · −36.1% vs 2024

Equity, € thousand 2025: 4 656 € · +22.1% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 55% of the industry

Company
Industry median

Industry: Specialised construction 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	359 606	832	35 689	26 288	4 656	2
2024	218 188	1 500	35 603	41 141	3 814	2
2023	236 808	-8 491	20 790	28 328	2 314	2
2022	234 356	-28 848	55 359	79 289	10 805	4
2021	332 820	4 131	84 732	150 027	39 653	4
2020	163 765	-89 170	57 594	79 079	35 522	4
2019	461 543	53 714	80 431	165 591	124 692	5
2018	—	—	—	—	—	8
2017	—	—	—	—	—	9
2016	—	—	—	—	—	7
2015	—	—	—	—	—	7
2014	—	—	—	—	—	5
2013	—	—	—	—	—	5
2012	—	—	—	—	—	4
2011	—	—	—	—	—	3
2010	—	—	—	—	—	3
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	3
2006	—	—	—	—	—	4
2005	—	—	—	—	—	2
2004	—	—	—	—	—	2
2003	—	—	—	—	—	2
2002	—	—	—	—	—	1
2001	—	—	—	—	—	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

0.2 %

Net profit / revenue

Return on equity (ROE)

17.9 %

Net profit / equity

Return on assets (ROA)

3.2 %

Net profit / assets

Equity ratio

17.7 %

Equity / assets

Debt ratio

82.3 %

Liabilities / assets

Current ratio

1.06

Current assets / current liabilities

Revenue per employee

179 803 €

Revenue / average full-time employees

Labour cost per employee per month

1 487 €

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	5 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	18 Mar 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	13 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	31 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	23 Mar 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	25 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	29 Apr 2020	Company’s own	e-Äriregister

Board

Igor Nikolajev
Board member · since 8 May 1998

Right of representation

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

Owners

Igor Nikolajev
Natural person · 2 556 €

100%

Beneficial owners

Igor Nikolajev
Direct ownership · since 3 Oct 2018

Founders and other persons

Eduard Jarnõh
Founder · 4 000 € · 8 May 1998
Igor Nikolajev
Founder · 6 000 € · 8 May 1998

shared board members, owners or beneficial owners

Activities (EMTAK)

43999Other specialised construction activities Main

Rulings 9

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10031682 / 14 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10031682 / 13 7 Jul 2022	Amendment entry	In force 7 Jul 2022	PDF
Ä 10031682 / 12 16 Jan 2018	Amendment entry	In force 16 Jan 2018	PDF
Ä 10031682 / 11 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10031682 / 10 14 Sep 2016	Amendment entry	In force 14 Sep 2016	PDF
Ä 10031682 / 9 7 Dec 2011	Amendment entry	In force 7 Dec 2011	PDF
Ä 10031682 / 8 3 Nov 2011	Amendment entry	In force 3 Nov 2011	PDF
Ä 31682 / 7 3 Dec 2008	Deletion of activities from the registry card	In force 5 Dec 2008	PDF
Ä 31682 / 6 3 Oct 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 TELNER SPECIAL

Position in the industry Specialised construction activities · EMTAK 43

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