SPECIMEN OÜ is a OÜ based in Puusepa küla, registry code 12263360, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €107 425 with 3 employees.
Turnover
107 425 €
↑ 540.2%vs Q2 2026
State taxes
7 235 €
↑ 211.6%vs Q2 2026
Labour taxes
931 €
↓ 46.5%vs Q2 2026
Employees
3
−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 2026107 425 €
above 80% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee310 €
above 7% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025363 131 €
above 86% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 202516.9 %
above 76% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 107 425 € · +540.2% vs Q2 2026 · industry median 25 252 € · 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.
Labour taxes per employee, € Q3 2026: 310 € · −28.7% vs Q2 2026 · industry median 1 211 € · above 7% 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: 3 · −25.0% vs Q2 2026State taxes, € Q3 2026: 7 235 € · +211.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
107 425
7 235
931
3
Q2 2026
16 779
2 322
1 741
4
Q1 2026
43 116
7 900
2 612
3
Q4 2025
114 493
7 423
3 142
7
Q3 2025
155 804
17 901
2 342
6
Q2 2025
52 563
2 844
1 117
6
Q1 2025
12 673
788
1 248
5
Q4 2024
48 552
2 974
1 053
5
Q3 2024
18 926
3 251
807
6
Q2 2024
39 114
4 687
718
2
Q1 2024
30 768
4 102
957
2
Q4 2023
43 449
6 138
1 331
2
Q3 2023
16 333
1 796
1 171
3
Q2 2023
2 554
787
901
3
Q1 2023
6 280
1 289
1 463
3
Q4 2022
31 373
3 106
1 223
7
Q3 2022
28 118
3 451
1 299
7
Q2 2022
9 727
1 059
1 230
4
Q1 2022
28 123
3 652
917
3
Labour taxes per employee per month
103 €
Turnover per employee in the quarter
35 808 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 363 131 € · +178.5% vs 2024 · industry median 38 239 € · above 86% 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: 61 335 € · +9 054.5% vs 2024 · industry median 410 € · above 93% 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: 16.9 % · +16.4 pp vs the year before · industry median 3.5 % · above 76% 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: 74 516 € · +305.9% vs 2024Equity, € 2025: 64 705 € · +1 820.0% vs 2024Employees2025: 1 · −50.0% 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
363 131
61 335
23 269
74 516
64 705
1
2024
130 384
670
9 790
18 360
3 370
2
2023
79 789
75
11 887
32 094
2 700
2
2022
79 417
-45 243
21 124
28 543
2 625
2
2021
158 957
16 213
15 860
59 980
47 868
1
2020
64 727
-26 612
11 573
33 227
31 655
1
2019
121 855
12 648
11 052
59 670
58 267
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
0
2016
—
—
—
—
—
3
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
2
2012
—
—
—
—
—
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
16.9 %
Net profit / revenue
Return on equity (ROE)
94.8 %
Net profit / equity
Return on assets (ROA)
82.3 %
Net profit / assets
Equity ratio
86.8 %
Equity / assets
Debt ratio
13.2 %
Liabilities / assets
Current ratio
4.52
Current assets / current liabilities
Revenue per employee
363 131 €
Revenue / average full-time employees
Labour cost per employee per month
1 939 €
Labour costs / employees / 12 months (incl. employer taxes)
