J.L.Ehituse OÜ

Active Registry code 11106546 OÜ Tõrva linn Registered 18 Mar 2005

J.L.Ehituse OÜ is a OÜ based in Tõrva linn, registry code 11106546, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €235 with 1 employees.

Turnover

235 €

State taxes

2 800 €

↑ 6.3% vs Q2 2026

Labour taxes

3 003 €

↑ 10.0% 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 235 €

above 2% of companies

industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee 3 003 €

above 90% of companies

industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025 89 344 €

above 66% of companies

industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 2025 10.2 %

above 66% of companies

industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 235 € · industry median 25 252 € · above 2% 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: 3 003 € · +10.0% vs Q2 2026 · industry median 1 211 € · above 90% 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 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 2 800 € · +6.3% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	235	2 800	3 003	1
Q2 2026	—	2 634	2 731	1
Q1 2026	—	2 461	2 640	1
Q4 2025	—	2 427	2 569	1
Q3 2025	235	2 493	2 675	1
Q2 2025	—	2 746	2 851	1
Q1 2025	—	2 300	2 467	1
Q4 2024	—	2 948	3 006	1
Q3 2024	215	2 659	2 853	1
Q2 2024	—	2 620	2 696	1
Q1 2024	—	3 673	3 935	1
Q4 2023	—	5 011	5 369	2
Q3 2023	—	4 421	4 743	2
Q2 2023	—	4 474	4 742	2
Q1 2023	—	5 188	5 558	2
Q4 2022	—	4 823	5 174	2
Q3 2022	—	3 977	4 263	2
Q2 2022	—	4 467	4 878	2
Q1 2022	—	3 196	3 586	2

Labour taxes per employee per month

1 001 €

Turnover per employee in the quarter

235 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 89 344 € · −26.7% vs 2024 · industry median 38 239 € · above 66% 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: 9 107 € · −33.7% vs 2024 · industry median 411 € · above 75% 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: 10.2 % · −1.1 pp vs the year before · industry median 3.5 % · above 66% 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, € 2025: 18 292 € · −25.3% vs 2024

Equity, € 2025: 13 063 € · −31.1% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% 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	89 344	9 107	39 342	18 292	13 063	1
2024	121 856	13 730	42 777	24 481	18 956	1
2023	138 437	10 063	74 079	24 475	12 875	2
2022	152 425	23 191	73 899	45 484	26 003	2
2021	158 143	12 648	74 621	35 800	21 330	2
2020	184 011	38 444	88 907	63 716	47 192	2
2019	141 230	1 715	78 420	24 714	8 748	2
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	5
2012	—	—	—	—	—	5
2011	—	—	—	—	—	5
2010	—	—	—	—	—	5
2009	—	—	—	—	—	0
2008	—	—	—	—	—	7
2007	—	—	—	—	—	6
2006	—	—	—	—	—	4
2005	—	—	—	—	—	0

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

10.2 %

Net profit / revenue

Return on equity (ROE)

69.7 %

Net profit / equity

Return on assets (ROA)

49.8 %

Net profit / assets

Equity ratio

71.4 %

Equity / assets

Debt ratio

28.6 %

Liabilities / assets

Current ratio

3.08

Current assets / current liabilities

Revenue per employee

89 344 €

Revenue / average full-time employees

Labour cost per employee per month

3 279 €

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	31 Mar 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	12 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	1 Apr 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	21 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	21 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	23 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	2 Apr 2020	Company’s own	e-Äriregister

Board

Jaak Luik
Board member · since 18 Mar 2005

Right of representation

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

Owners

Jaak Luik
Natural person · 40 000 €

100%

Beneficial owners

Jaak Luik
Direct ownership · since 21 Oct 2018

Founders and other persons

Jaak Luik
Founder · 40 000 € · 11 Mar 2005

Activities (EMTAK)

41001Construction of residential and non-residential buildings Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20028575 / 6 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20028575 / 5 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20028575 / 4 19 Dec 2017	Amendment entry		In force 19 Dec 2017	PDF
Ä 20028575 / 3 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 28575 / M2 26 Oct 2009	Fine for not filing the report	27 Nov 2009	Deficiencies eliminated 28 Oct 2009	PDF
Ä 28575 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 9 Dec 2008	PDF
Ä 28575 / M1 9 Oct 2006	Warning of a fine: annual report not filed	30 Oct 2006	Deficiencies eliminated 18 Oct 2006	PDF
Ä 28575 17 Mar 2005	First entry		In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data