SUM Ehitus OÜ is a OÜ based in Tallinn, registry code 12423355, status: active. Main activity: Construction of residential and non-residential buildings. Its annual report for 2025 shows revenue of €29 015 and 2 employees.
Turnover
—
State taxes
1 756 €
↓ 0.3%vs Q2 2026
Labour taxes
1 836 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs 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
Labour taxes per employee918 €
above 29% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202529 015 €
above 44% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025-5.9 %
above 21% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 918 € · +0.0% vs Q2 2026 · industry median 1 211 € · above 29% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 756 € · −0.3% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
1 756
1 836
2
Q2 2026
—
1 761
1 836
2
Q1 2026
—
1 757
1 836
2
Q4 2025
—
1 626
1 706
2
Q3 2025
—
1 630
1 706
2
Q2 2025
—
1 626
1 706
2
Q1 2025
—
1 563
1 643
2
Q4 2024
—
1 438
1 518
2
Q3 2024
—
1 436
1 518
2
Q2 2024
—
1 496
1 578
2
Q1 2024
—
1 017
1 072
2
Q4 2023
—
648
689
1
Q3 2023
—
648
689
1
Q2 2023
—
648
689
1
Q1 2023
—
648
689
1
Q4 2022
—
581
621
1
Q3 2022
—
582
621
1
Q2 2022
—
582
621
1
Q1 2022
—
581
621
1
Labour taxes per employee per month
306 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 29 015 € · −27.2% vs 2024 · industry median 38 239 € · above 44% 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: -1 717 € · +30.4% vs 2024 · industry median 410 € · above 22% 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: -5.9 % · +0.3 pp vs the year before · industry median 3.5 % · above 21% 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: 2 631 € · −39.3% vs 2024Equity, € 2025: 2 109 € · −44.9% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% 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
29 015
-1 717
14 067
2 631
2 109
2
2024
39 876
-2 467
12 718
4 332
3 826
2
2023
17 620
624
6 378
6 546
6 293
1
2022
16 807
563
6 108
8 398
8 168
1
2021
17 710
3 009
5 816
8 038
7 605
1
2020
400
-1 645
0
4 596
4 596
0
2019
2 366
-893
0
6 241
6 241
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
0
2013
—
—
—
—
—
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
-5.9 %
Net profit / revenue
Return on equity (ROE)
-81.4 %
Net profit / equity
Return on assets (ROA)
-65.3 %
Net profit / assets
Equity ratio
80.2 %
Equity / assets
Debt ratio
19.8 %
Liabilities / assets
Current ratio
5.04
Current assets / current liabilities
Revenue per employee
14 508 €
Revenue / average full-time employees
Labour cost per employee per month
586 €
Labour costs / employees / 12 months (incl. employer taxes)
