LVI-Step OÜ is a OÜ based in Pärnu linn, registry code 12439132, status: active. Main activity: Installation, maintenance and repair of heating, ventilation and air conditioning equipment. According to EMTA, turnover for Q3 2026 was €13 528 with 2 employees.
Turnover
13 528 €
↓ 20.7%vs Q2 2026
State taxes
6 540 €
↓ 18.1%vs Q2 2026
Labour taxes
6 782 €
↓ 14.9%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 202613 528 €
above 35% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee3 391 €
above 92% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025416 324 €
above 90% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 20251.0 %
above 38% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 13 528 € · −20.7% vs Q2 2026 · industry median 23 017 € · above 35% 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: 3 391 € · −14.9% vs Q2 2026 · industry median 1 236 € · above 92% 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: 6 540 € · −18.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
13 528
6 540
6 782
2
Q2 2026
17 053
7 984
7 967
2
Q1 2026
12 375
7 931
8 239
2
Q4 2025
10 124
8 113
7 977
2
Q3 2025
22 790
6 382
6 629
2
Q2 2025
9 304
3 052
3 021
2
Q1 2025
10 221
2 734
2 859
2
Q4 2024
10 018
3 794
3 964
2
Q3 2024
11 903
2 826
2 952
2
Q2 2024
11 587
1 831
1 898
2
Q1 2024
2 386
2 917
3 075
2
Q4 2023
2 785
2 826
2 997
2
Q3 2023
3 763
3 255
3 451
2
Q2 2023
4 238
3 349
3 554
2
Q1 2023
6 588
3 567
3 789
2
Q4 2022
4 454
3 523
3 747
2
Q3 2022
16 880
3 196
3 399
2
Q2 2022
8 882
3 426
3 644
2
Q1 2022
2 564
3 381
3 593
2
Labour taxes per employee per month
1 130 €
Turnover per employee in the quarter
6 764 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 416 324 € · +32.6% vs 2024 · industry median 37 328 € · above 90% 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: 3 962 € · +73.8% vs 2024 · industry median 561 € · above 65% 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: 1.0 % · +0.2 pp vs the year before · industry median 3.9 % · above 38% 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, € 2025: 47 548 € · +14.7% vs 2024Equity, € 2025: 24 248 € · +19.5% 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
416 324
3 962
64 500
47 548
24 248
2
2024
314 073
2 280
31 611
41 452
20 286
2
2023
276 985
10 654
38 712
49 571
18 006
2
2022
381 630
189
48 876
31 715
7 352
2
2021
185 690
270
24 690
31 235
7 163
2
2020
151 397
13 407
18 101
22 864
6 893
2
2019
146 565
-4 874
24 099
15 676
-6 514
2
2018
—
—
—
—
—
6
2017
—
—
—
—
—
7
2016
—
—
—
—
—
5
2015
—
—
—
—
—
6
2014
—
—
—
—
—
7
2013
—
—
—
—
—
4
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
1.0 %
Net profit / revenue
Return on equity (ROE)
16.3 %
Net profit / equity
Return on assets (ROA)
8.3 %
Net profit / assets
Equity ratio
51.0 %
Equity / assets
Debt ratio
49.0 %
Liabilities / assets
Current ratio
2.08
Current assets / current liabilities
Revenue per employee
208 162 €
Revenue / average full-time employees
Labour cost per employee per month
2 688 €
Labour costs / employees / 12 months (incl. employer taxes)
