SM Project OÜ is a OÜ based in Luunja alevik, registry code 12928718, status: active. Main activity: Engineering activities and related technical consultancy. According to EMTA, turnover for Q3 2026 was €6 300 with 1 employees.
Turnover
6 300 €
State taxes
2 805 €
↑ 105.0%vs Q2 2026
Labour taxes
1 516 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Architectural and engineering activities; technical testing and analysis · EMTAK 71
Turnover · Q3 20266 300 €
above 26% of companies
industry median 16 250 € · companies in the industry: 2 781
Labour taxes per employee1 516 €
above 42% of companies
industry median 1 751 € · companies in the industry: 1 910
Revenue · 202517 770 €
above 45% of companies
industry median 23 548 € · companies in the industry: 4 824
Net profit margin · 2025-59.0 %
above 7% of companies
industry median 15.1 % · companies in the industry: 3 876
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 300 € · industry median 16 250 € · above 26% of the industry
Company
Industry median
Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 516 € · +0.0% vs Q2 2026 · industry median 1 751 € · above 42% of the industry
Company
Industry median
Industry: Architectural and engineering activities; technical testing and analysis (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: 2 805 € · +105.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
6 300
2 805
1 516
1
Q2 2026
—
1 368
1 516
1
Q1 2026
—
1 633
1 790
1
Q4 2025
5 950
3 541
2 338
1
Q3 2025
9 000
4 189
2 338
1
Q2 2025
1 220
2 336
2 260
1
Q1 2025
1 600
3 295
2 294
1
Q4 2024
12 528
4 978
2 205
1
Q3 2024
11 960
5 243
2 205
1
Q2 2024
17 160
6 472
2 301
1
Q1 2024
12 231
6 053
2 431
1
Q4 2023
11 928
4 865
2 382
1
Q3 2023
11 330
5 146
3 203
1
Q2 2023
12 112
5 176
3 203
1
Q1 2023
12 386
5 326
3 203
1
Q4 2022
13 864
5 204
1 997
1
Q3 2022
7 448
4 486
1 997
1
Q2 2022
9 880
3 440
1 684
1
Q1 2022
8 968
2 604
1 537
1
Labour taxes per employee per month
505 €
Turnover per employee in the quarter
6 300 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 17 770 € · −64.8% vs 2024 · industry median 23 548 € · above 45% of the industry
Company
Industry median
Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -10 490 € · −163.4% vs 2024 · industry median 1 536 € · above 8% of the industry
Company
Industry median
Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -59.0 % · −91.9 pp vs the year before · industry median 15.1 % · above 7% of the industry
Company
Industry median
Industry: Architectural and engineering activities; technical testing and analysis (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 25 568 € · −27.1% vs 2024Equity, € 2025: 18 515 € · −42.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Architectural and engineering activities; technical testing and analysis (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
17 770
-10 490
20 901
25 568
18 515
1
2024
50 423
16 548
20 863
35 070
32 005
1
2023
47 412
9 138
26 649
33 417
28 778
1
2022
51 620
17 996
21 374
30 761
25 640
1
2021
23 422
12 568
6 559
18 348
15 244
1
2020
0
-45
0
2 730
2 676
0
2019
0
-15
0
5 129
2 500
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
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
-59.0 %
Net profit / revenue
Return on equity (ROE)
-56.7 %
Net profit / equity
Return on assets (ROA)
-41.0 %
Net profit / assets
Equity ratio
72.4 %
Equity / assets
Debt ratio
27.6 %
Liabilities / assets
Current ratio
1.40
Current assets / current liabilities
Revenue per employee
17 770 €
Revenue / average full-time employees
Labour cost per employee per month
1 742 €
Labour costs / employees / 12 months (incl. employer taxes)
