Osaühing SUMER EHITUS

Active Registry code 11003579 OÜ Valingu küla Registered 10 May 2004

Osaühing SUMER EHITUS is a OÜ based in Valingu küla, registry code 11003579, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €90 591 with 4 employees.

Turnover

90 591 €

↑ 225.3% vs Q2 2026

State taxes

20 383 €

↑ 194.0% vs Q2 2026

Labour taxes

11 316 €

↑ 198.7% vs Q2 2026

Employees

±0 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 90 591 €

above 77% of companies

industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee 2 829 €

above 88% of companies

industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025 314 778 €

above 84% of companies

industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025 2.1 %

above 45% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 90 591 € · +225.3% vs Q2 2026 · industry median 25 252 € · above 77% 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: 2 829 € · +198.7% vs Q2 2026 · industry median 1 211 € · above 88% 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: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 20 383 € · +194.0% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	90 591	20 383	11 316	4
Q2 2026	27 845	6 932	3 788	4
Q1 2026	51 284	11 903	9 169	4
Q4 2025	18 020	14 548	14 779	4
Q3 2025	200 583	31 672	14 037	4
Q2 2025	56 284	14 114	3 944	4
Q1 2025	12 697	4 350	2 191	4
Q4 2024	27 365	7 371	4 589	4
Q3 2024	32 925	12 083	11 034	4
Q2 2024	41 817	10 298	7 807	4
Q1 2024	102 207	13 497	9 445	4
Q4 2023	155 972	13 719	12 161	4
Q3 2023	108 895	19 882	11 119	4
Q2 2023	83 850	15 366	7 971	4
Q1 2023	76 982	15 612	8 439	4
Q4 2022	74 818	16 735	10 493	4
Q3 2022	109 176	19 084	11 994	5
Q2 2022	126 108	11 053	9 091	5
Q1 2022	49 869	17 624	11 927	5

Labour taxes per employee per month

943 €

Turnover per employee in the quarter

22 648 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 314 778 € · +96.0% vs 2024 · industry median 38 239 € · above 84% 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: 6 541 € · +113.0% vs 2024 · industry median 410 € · above 71% 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: 2.1 % · +33.5 pp vs the year before · industry median 3.5 % · above 45% 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: 48 391 € · +263.6% vs 2024

Equity, € thousand 2025: 12 898 € · +102.9% vs 2024

Employees 2025: 5 · +25.0% vs 2024 · industry median 2 · above 80% 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	314 778	6 541	102 143	48 391	12 898	5
2024	160 587	-50 444	68 921	13 310	6 357	4
2023	419 856	5 171	101 685	102 970	56 801	4
2022	391 634	-3 962	111 141	85 905	51 630	5
2021	255 163	263	110 338	75 458	55 592	5
2020	363 843	-30 057	141 390	87 078	55 329	7
2019	377 348	35 011	128 093	176 499	100 386	7
2018	—	—	—	—	—	7
2017	—	—	—	—	—	7
2016	—	—	—	—	—	5
2015	—	—	—	—	—	8
2014	—	—	—	—	—	6
2013	—	—	—	—	—	5
2012	—	—	—	—	—	3
2011	—	—	—	—	—	4
2010	—	—	—	—	—	5
2009	—	—	—	—	—	4
2008	—	—	—	—	—	7
2007	—	—	—	—	—	6
2006	—	—	—	—	—	5
2005	—	—	—	—	—	5
2004	—	—	—	—	—	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

2.1 %

Net profit / revenue

Return on equity (ROE)

50.7 %

Net profit / equity

Return on assets (ROA)

13.5 %

Net profit / assets

Equity ratio

26.7 %

Equity / assets

Debt ratio

73.3 %

Liabilities / assets

Current ratio

1.32

Current assets / current liabilities

Revenue per employee

62 956 €

Revenue / average full-time employees

Labour cost per employee per month

1 702 €

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 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	28 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	26 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	3 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	12 Jun 2020	Company’s own	e-Äriregister

Board

Andrus Meier
Board member · since 10 May 2004

Right of representation

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

Owners

Andrus Meier
Natural person · 2 556 €

100%

Beneficial owners

Andrus Meier
Direct ownership · since 17 Sep 2018

Founders and other persons

Andrus Meier
Founder · 40 000 € · 10 May 2004

Activities (EMTAK)

41001Construction of residential and non-residential buildings Main

Rulings 11

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 40016200 / 10 2 Sep 2023	Amendment entry	In force 2 Sep 2023	PDF
Ä 40016200 / 9 21 May 2020	Amendment entry	In force 21 May 2020	PDF
Ä 40016200 / 8 15 Nov 2019	Amendment entry	In force 15 Nov 2019	PDF
Ä 40016200 / 7 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 40016200 / 6 5 Dec 2017	Amendment entry	In force 5 Dec 2017	PDF
Ä 40016200 / 5 8 Dec 2015	Amendment entry	In force 8 Dec 2015	PDF
Ä 40016200 / 4 21 Jan 2012	Amendment entry	In force 21 Jan 2012	PDF
Ä 40016200 / 3 25 Nov 2010	Entry made by the register on its own initiative	In force 25 Nov 2010	PDF
Ä 16200 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 8 Dec 2008	PDF
Ä 16200 10 May 2004	First entry	In force	PDF
Ä 16200 / M1 4 May 2004	Ruling to eliminate deficiencies (to be served)	In force	PDF

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