RefService OÜ is a OÜ based in Tallinn, registry code 12293970, status: active. Main activity: Installation, maintenance and repair of heating, ventilation and air conditioning equipment. According to EMTA, turnover for Q3 2026 was €7 570 with 2 employees.
Turnover
7 570 €
↓ 47.8%vs Q2 2026
State taxes
2 493 €
↓ 30.3%vs Q2 2026
Labour taxes
1 507 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 20267 570 €
above 22% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee754 €
above 20% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 202532 744 €
above 47% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025-65.9 %
above 2% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 7 570 € · −47.8% vs Q2 2026 · industry median 23 017 € · above 22% 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: 754 € · +0.0% vs Q2 2026 · industry median 1 236 € · above 20% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 2 493 € · −30.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
7 570
2 493
1 507
2
Q2 2026
14 497
3 579
1 507
2
Q1 2026
7 101
2 460
1 507
2
Q4 2025
10 342
1 658
1 507
2
Q3 2025
5 382
2 001
1 507
2
Q2 2025
6 918
2 336
1 536
2
Q1 2025
9 335
2 166
1 525
2
Q4 2024
5 471
1 754
1 655
2
Q3 2024
12 970
3 118
1 655
2
Q2 2024
5 924
2 247
1 650
2
Q1 2024
8 053
2 606
1 576
2
Q4 2023
5 511
1 970
1 565
2
Q3 2023
17 532
3 040
1 561
2
Q2 2023
6 190
2 115
1 607
2
Q1 2023
14 060
3 645
1 685
2
Q4 2022
23 828
4 021
1 723
2
Q3 2022
6 195
2 212
1 696
2
Q2 2022
8 210
2 428
1 803
2
Q1 2022
12 891
2 948
1 796
2
Labour taxes per employee per month
251 €
Turnover per employee in the quarter
3 785 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 32 744 € · +4.7% vs 2024 · industry median 37 328 € · above 47% 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: -21 571 € · −44.6% vs 2024 · industry median 561 € · above 2% 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: -65.9 % · −18.2 pp vs the year before · industry median 3.9 % · above 2% 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: 62 833 € · −25.7% vs 2024Equity, € thousand 2025: 60 955 € · −26.1% vs 2024Employees2025: 2 · +0.0% 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
32 744
-21 571
14 507
62 833
60 955
2
2024
31 289
-14 919
19 426
84 573
82 526
2
2023
34 602
-18 273
19 094
100 203
97 445
2
2022
53 010
-29 869
19 757
119 655
115 718
2
2021
44 066
-14 389
20 459
148 012
145 587
2
2020
72 061
-9 802
20 290
162 674
159 976
2
2019
122 046
6 423
25 889
175 451
169 777
2
2018
—
—
—
—
—
2
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
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
-65.9 %
Net profit / revenue
Return on equity (ROE)
-35.4 %
Net profit / equity
Return on assets (ROA)
-34.3 %
Net profit / assets
Equity ratio
97.0 %
Equity / assets
Debt ratio
3.0 %
Liabilities / assets
Current ratio
32.26
Current assets / current liabilities
Revenue per employee
16 372 €
Revenue / average full-time employees
Labour cost per employee per month
604 €
Labour costs / employees / 12 months (incl. employer taxes)
