Lems & CO OÜ is a OÜ based in Tallinn, registry code 11927313, status: active. Main activity: Other specialised construction activities n.e.c.. According to EMTA, turnover for Q3 2026 was €35 701 with 1 employees.
Turnover
35 701 €
↑ 41.3%vs Q2 2026
State taxes
7 063 €
↑ 21.9%vs Q2 2026
Labour taxes
2 466 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202635 701 €
above 62% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee2 466 €
above 83% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025156 320 €
above 79% of companies
industry median 37 320 € · companies in the industry: 10 312
Net profit margin · 20252.1 %
above 44% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 35 701 € · +41.3% vs Q2 2026 · industry median 23 017 € · above 62% 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: 2 466 € · +0.0% vs Q2 2026 · industry median 1 236 € · above 83% 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 7 063 € · +21.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
35 701
7 063
2 466
1
Q2 2026
25 258
5 794
2 466
1
Q1 2026
23 802
7 159
2 182
1
Q4 2025
19 238
5 722
2 195
1
Q3 2025
38 845
7 133
5 153
1
Q2 2025
46 673
10 294
4 523
3
Q1 2025
55 973
9 567
4 465
3
Q4 2024
37 900
8 903
3 997
3
Q3 2024
50 109
10 578
4 364
3
Q2 2024
68 245
12 694
4 364
3
Q1 2024
35 363
9 756
4 314
3
Q4 2023
48 829
10 270
4 213
3
Q3 2023
56 822
10 213
3 688
3
Q2 2023
34 889
9 268
3 062
3
Q1 2023
27 623
7 641
3 117
2
Q4 2022
24 050
7 037
3 227
2
Q3 2022
29 227
7 764
3 080
2
Q2 2022
32 473
6 817
2 786
2
Q1 2022
37 087
6 580
2 749
2
Labour taxes per employee per month
822 €
Turnover per employee in the quarter
35 701 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 156 320 € · −19.2% vs 2024 · industry median 37 320 € · above 79% 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: 3 329 € · −89.3% vs 2024 · industry median 561 € · above 63% 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: 2.1 % · −13.9 pp vs the year before · industry median 3.9 % · above 44% 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: 295 661 € · −2.9% vs 2024Equity, € thousand 2025: 291 974 € · +1.2% vs 2024Employees2025: 2 · −50.0% 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
156 320
3 329
46 821
295 661
291 974
2
2024
193 424
31 009
55 865
304 388
288 645
4
2023
169 486
59 540
48 872
264 655
257 636
4
2022
117 706
44 892
37 850
204 180
198 096
3
2021
125 662
55 513
34 304
160 321
153 204
3
2020
57 126
1 564
29 199
110 715
97 691
3
2019
74 138
39 100
23 964
110 222
96 127
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
1
2012
—
—
—
—
—
2
2011
—
—
—
—
—
2
2010
—
—
—
—
—
1
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)
1.1 %
Net profit / equity
Return on assets (ROA)
1.1 %
Net profit / assets
Equity ratio
98.8 %
Equity / assets
Debt ratio
1.2 %
Liabilities / assets
Current ratio
67.14
Current assets / current liabilities
Revenue per employee
78 160 €
Revenue / average full-time employees
Labour cost per employee per month
1 951 €
Labour costs / employees / 12 months (incl. employer taxes)
