Instructiva OÜ is a OÜ based in Tallinn, registry code 11692490, status: active. Main activity: Landscape service activities. According to EMTA, turnover for Q3 2026 was €53 416 with 1 employees.
Turnover
53 416 €
↓ 0.5%vs Q2 2026
State taxes
1 666 €
↓ 40.6%vs Q2 2026
Labour taxes
1 109 €
↓ 48.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Services to buildings and landscape activities · EMTAK 81
Turnover · Q3 202653 416 €
above 76% of companies
industry median 16 777 € · companies in the industry: 1 555
Labour taxes per employee1 109 €
above 54% of companies
industry median 1 039 € · companies in the industry: 1 689
Revenue · 2025229 338 €
above 92% of companies
industry median 14 963 € · companies in the industry: 3 986
Net profit margin · 20257.4 %
above 53% of companies
industry median 6.1 % · companies in the industry: 3 195
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 53 416 € · −0.5% vs Q2 2026 · industry median 16 777 € · above 76% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 109 € · −48.0% vs Q2 2026 · industry median 1 039 € · above 54% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 666 € · −40.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
53 416
1 666
1 109
1
Q2 2026
53 697
2 803
2 131
1
Q1 2026
60 017
1 443
852
1
Q4 2025
72 452
2 042
765
1
Q3 2025
56 660
2 171
1 815
1
Q2 2025
53 327
4 491
3 539
2
Q1 2025
58 578
3 870
3 056
2
Q4 2024
43 421
3 517
2 938
2
Q3 2024
57 026
3 410
2 938
2
Q2 2024
61 756
4 044
2 938
2
Q1 2024
57 428
4 214
2 884
2
Q4 2023
95 457
4 317
2 776
2
Q3 2023
53 353
3 621
2 776
2
Q2 2023
48 506
3 972
2 365
2
Q1 2023
56 370
3 261
1 543
1
Q4 2022
82 015
4 109
1 543
1
Q3 2022
50 404
3 717
1 511
1
Q2 2022
51 549
2 614
1 543
1
Q1 2022
58 143
3 243
1 543
1
Labour taxes per employee per month
370 €
Turnover per employee in the quarter
53 416 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 229 338 € · −4.7% vs 2024 · industry median 14 963 € · above 92% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 17 002 € · +71.6% vs 2024 · industry median 384 € · above 89% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 7.4 % · +3.3 pp vs the year before · industry median 6.1 % · above 53% of the industry
Company
Industry median
Industry: Services to buildings and landscape activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 148 047 € · +10.9% vs 2024Equity, € thousand 2025: 122 639 € · +16.1% vs 2024Employees2025: 1 · −50.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Services to buildings and landscape 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
229 338
17 002
16 748
148 047
122 639
1
2024
240 548
9 909
27 799
133 468
105 637
2
2023
250 035
-26 653
24 401
113 248
95 728
2
2022
233 622
-14 374
14 541
139 546
122 381
1
2021
250 042
18 654
14 252
169 657
136 755
1
2020
242 586
16 715
9 810
142 733
118 100
1
2019
189 457
30 351
8 729
116 588
101 385
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
1
2011
—
—
—
—
—
1
2010
—
—
—
—
—
0
2009
—
—
—
—
—
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
7.4 %
Net profit / revenue
Return on equity (ROE)
13.9 %
Net profit / equity
Return on assets (ROA)
11.5 %
Net profit / assets
Equity ratio
82.8 %
Equity / assets
Debt ratio
17.2 %
Liabilities / assets
Current ratio
5.83
Current assets / current liabilities
Revenue per employee
229 338 €
Revenue / average full-time employees
Labour cost per employee per month
1 396 €
Labour costs / employees / 12 months (incl. employer taxes)
