Osaühing Tuning is a OÜ based in Kiviõli linn, registry code 11383470, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €10 273 with 2 employees.
Turnover
10 273 €
↓ 38.3%vs Q2 2026
State taxes
2 269 €
↓ 4.8%vs Q2 2026
Labour taxes
1 747 €
↑ 79.5%vs Q2 2026
Employees
2
+1vs 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 202610 273 €
above 28% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee874 €
above 26% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202549 633 €
above 56% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 20250.4 %
above 35% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 10 273 € · −38.3% vs Q2 2026 · industry median 25 252 € · above 28% 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: 874 € · −10.2% vs Q2 2026 · industry median 1 211 € · above 26% 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.
EmployeesQ3 2026: 2 · +100.0% vs Q2 2026State taxes, € Q3 2026: 2 269 € · −4.8% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
10 273
2 269
1 747
2
Q2 2026
16 660
2 383
973
1
Q1 2026
17 800
4 312
1 364
1
Q4 2025
18 564
4 218
1 733
2
Q3 2025
11 937
2 611
1 734
2
Q2 2025
6 097
2 310
1 735
2
Q1 2025
5 123
2 485
1 627
2
Q4 2024
3 180
1 590
1 614
2
Q3 2024
14 888
2 685
1 453
2
Q2 2024
4 881
1 801
1 585
2
Q1 2024
4 659
1 920
1 507
2
Q4 2023
4 910
1 457
1 439
2
Q3 2023
6 064
2 103
1 428
2
Q2 2023
8 221
2 130
1 338
2
Q1 2023
7 651
1 656
1 016
2
Q4 2022
2 858
1 258
1 331
2
Q3 2022
12 372
1 662
1 360
2
Q2 2022
28 714
3 321
1 267
2
Q1 2022
12 090
1 532
1 261
2
Labour taxes per employee per month
291 €
Turnover per employee in the quarter
5 137 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 49 633 € · +102.1% vs 2024 · industry median 38 239 € · above 56% 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: 198 € · −87.7% vs 2024 · industry median 410 € · above 47% 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: 0.4 % · −6.2 pp vs the year before · industry median 3.5 % · above 35% 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: 12 922 € · −18.7% vs 2024Equity, € 2025: 2 827 € · +7.5% vs 2024Employees2025: 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
49 633
198
18 393
12 922
2 827
1
2024
24 559
1 615
19 933
15 891
2 629
1
2023
28 395
1 482
18 312
10 468
5 514
0
2022
54 930
-9 408
17 647
3 945
2 532
0
2021
63 813
1 147
14 901
10 647
8 940
2
2020
80 911
5 230
14 705
10 116
7 793
2
2019
23 328
39
9 050
3 524
2 564
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
0
2011
—
—
—
—
—
0
2010
—
—
—
—
—
1
2009
—
—
—
—
—
0
2008
—
—
—
—
—
0
2007
—
—
—
—
—
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
0.4 %
Net profit / revenue
Return on equity (ROE)
7.0 %
Net profit / equity
Return on assets (ROA)
1.5 %
Net profit / assets
Equity ratio
21.9 %
Equity / assets
Debt ratio
78.1 %
Liabilities / assets
Current ratio
0.91
Current assets / current liabilities
Revenue per employee
49 633 €
Revenue / average full-time employees
Labour cost per employee per month
1 533 €
Labour costs / employees / 12 months (incl. employer taxes)
