J.L Katusemees OÜ is a OÜ based in Mooste alevik, registry code 12860966, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €8 700 with 1 employees.
Turnover
8 700 €
↑ 5.1%vs Q2 2026
State taxes
1 525 €
↑ 288.0%vs Q2 2026
Labour taxes
46 €
↓ 30.3%vs Q2 2026
Employees
1
±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
Turnover · Q3 20268 700 €
above 25% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee46 €
above 2% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202537 535 €
above 49% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 202510.2 %
above 66% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 8 700 € · +5.1% vs Q2 2026 · industry median 25 252 € · above 25% 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: 46 € · −30.3% vs Q2 2026 · industry median 1 211 € · above 2% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 525 € · +288.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
8 700
1 525
46
1
Q2 2026
8 280
393
66
1
Q1 2026
10 000
1 584
33
1
Q4 2025
13 850
2 351
32
1
Q3 2025
6 865
1 139
62
1
Q2 2025
4 820
1 063
237
1
Q1 2025
9 000
992
460
1
Q4 2024
14 750
2 824
1 133
1
Q3 2024
19 920
2 965
692
2
Q2 2024
11 850
1 225
61
2
Q1 2024
18 500
1 160
48
1
Q4 2023
9 600
1 126
91
1
Q3 2023
4 250
343
6
1
Q2 2023
3 990
383
91
1
Q1 2023
2 900
702
66
1
Q4 2022
11 370
935
115
1
Q3 2022
16 431
2 438
139
1
Q2 2022
6 332
1 139
76
1
Q1 2022
946
179
195
1
Labour taxes per employee per month
15 €
Turnover per employee in the quarter
8 700 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 37 535 € · −31.8% vs 2024 · industry median 38 239 € · above 49% 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: 3 816 € · −30.0% vs 2024 · industry median 411 € · above 65% 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: 10.2 % · +0.3 pp vs the year before · industry median 3.5 % · above 66% 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: 52 290 € · +3.1% vs 2024Equity, € 2025: 40 430 € · +10.4% vs 2024Employees2025: 1 · +0.0% 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
37 535
3 816
5 252
52 290
40 430
1
2024
55 021
5 451
17 206
50 731
36 614
1
2023
29 741
-1 891
5 285
47 546
31 164
1
2022
35 134
10 294
6 702
38 805
33 054
1
2021
42 427
10 450
7 528
23 570
22 760
1
2020
37 019
9 722
6 497
13 193
12 310
1
2019
15 815
-11 546
7 019
8 152
2 587
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
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
10.2 %
Net profit / revenue
Return on equity (ROE)
9.4 %
Net profit / equity
Return on assets (ROA)
7.3 %
Net profit / assets
Equity ratio
77.3 %
Equity / assets
Debt ratio
22.7 %
Liabilities / assets
Current ratio
3.51
Current assets / current liabilities
Revenue per employee
37 535 €
Revenue / average full-time employees
Labour cost per employee per month
438 €
Labour costs / employees / 12 months (incl. employer taxes)
