Pai käsi OÜ is a OÜ based in Tartu linn, registry code 12941050, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €28 018 with 2 employees.
Turnover
28 018 €
↓ 34.9%vs Q2 2026
State taxes
4 052 €
↓ 33.4%vs Q2 2026
Labour taxes
2 006 €
↓ 12.2%vs Q2 2026
Employees
2
−1vs 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 202628 018 €
above 52% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee1 003 €
above 34% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025144 111 €
above 74% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 2025-13.8 %
above 15% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 28 018 € · −34.9% vs Q2 2026 · industry median 25 252 € · above 52% 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: 1 003 € · +31.7% vs Q2 2026 · industry median 1 211 € · above 34% 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 · −33.3% vs Q2 2026State taxes, € Q3 2026: 4 052 € · −33.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
28 018
4 052
2 006
2
Q2 2026
43 061
6 088
2 284
3
Q1 2026
29 116
4 721
2 975
3
Q4 2025
55 377
4 643
2 997
5
Q3 2025
37 464
4 631
2 949
5
Q2 2025
28 633
4 055
2 736
5
Q1 2025
26 766
5 199
3 053
6
Q4 2024
26 157
3 499
2 727
6
Q3 2024
39 146
6 594
786
6
Q2 2024
26 742
3 842
1 658
4
Q1 2024
15 392
2 621
1 903
4
Q4 2023
25 557
4 532
2 536
5
Q3 2023
51 042
8 456
3 884
4
Q2 2023
27 931
5 680
5 991
7
Q1 2023
45 509
9 190
5 325
7
Q4 2022
52 597
10 538
6 303
6
Q3 2022
50 130
11 149
8 941
5
Q2 2022
47 531
11 247
7 563
6
Q1 2022
39 674
2 483
1 790
6
Labour taxes per employee per month
334 €
Turnover per employee in the quarter
14 009 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 144 111 € · +34.0% vs 2024 · industry median 38 239 € · above 74% 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: -19 921 € · −239.7% vs 2024 · industry median 411 € · above 6% 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: -13.8 % · −27.1 pp vs the year before · industry median 3.5 % · above 15% 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: 17 280 € · −55.4% vs 2024Equity, € 2025: 3 999 € · −83.3% vs 2024Employees2025: 5 · +0.0% vs 2024 · industry median 2 · above 80% 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
144 111
-19 921
42 058
17 280
3 999
5
2024
107 556
14 256
35 970
38 706
23 921
5
2023
139 448
3 892
52 618
21 598
9 665
6
2022
182 912
991
69 328
27 527
5 772
6
2021
79 756
287
16 135
21 414
4 782
3
2020
82 173
48
23 863
39 338
4 495
1
2019
228 083
98
79 310
43 875
4 447
8
2018
—
—
—
—
—
13
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
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
-13.8 %
Net profit / revenue
Return on equity (ROE)
-498.1 %
Net profit / equity
Return on assets (ROA)
-115.3 %
Net profit / assets
Equity ratio
23.1 %
Equity / assets
Debt ratio
76.9 %
Liabilities / assets
Current ratio
0.78
Current assets / current liabilities
Revenue per employee
28 822 €
Revenue / average full-time employees
Labour cost per employee per month
701 €
Labour costs / employees / 12 months (incl. employer taxes)
