JM Holding OÜ

Active Registry code 12946395 OÜ Tallinn Registered 13 Nov 2015
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JM Holding OÜ is a OÜ based in Tallinn, registry code 12946395, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €0 with 1 employees.

Turnover
0 €
↓ 100.0% vs Q2 2026
State taxes
328 €
↓ 52.3% vs Q2 2026
Labour taxes
342 €
↑ 0.0% vs Q2 2026
Employees
1
±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Activities of head offices and management consultancy · EMTAK 70

  • Labour taxes per employee 342 €
    industry median 1 649 € · companies in the industry: 1 689
  • Revenue · 2025 34 000 €
    industry median 10 800 € · companies in the industry: 9 687
  • Net profit margin · 2025 19.1 %
    industry median 22.0 % · companies in the industry: 6 494

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 0 € · −100.0% vs Q2 2026 · industry median 13 705 € · above 2% of the industry
05 00010 00015 00020 000Q4 2023 Company: 10 000 € Industry median: 15 091 €Q4·23Q1 2024 Company: 8 000 € Industry median: 14 762 €Q2 2024 Company: 7 000 € Industry median: 14 762 €Q2·24Q3 2024 Company: 3 000 € Industry median: 14 140 €Q4 2024 Company: 0 € Industry median: 15 052 €Q4·24Q1 2025 Company: 3 000 € Industry median: 14 703 €Q2 2025 Company: 5 000 € Industry median: 13 688 €Q2·25Q3 2025 Company: 8 500 € Industry median: 13 984 €Q4 2025 Company: 4 000 € Industry median: 14 505 €Q4·25Q1 2026 Company: 8 500 € Industry median: 14 237 €Q2 2026 Company: 10 065 € Industry median: 14 128 €Q2·26Q3 2026 Company: 0 € Industry median: 13 705 €Q3·2605 00010 00015 00020 000Q4 2024 Company: 0 € Industry median: 15 052 €Q1 2025 Company: 3 000 € Industry median: 14 703 €Q1·25Q2 2025 Company: 5 000 € Industry median: 13 688 €Q3 2025 Company: 8 500 € Industry median: 13 984 €Q3·25Q4 2025 Company: 4 000 € Industry median: 14 505 €Q1 2026 Company: 8 500 € Industry median: 14 237 €Q1·26Q2 2026 Company: 10 065 € Industry median: 14 128 €Q3 2026 Company: 0 € Industry median: 13 705 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 342 € · +0.0% vs Q2 2026 · industry median 1 649 € · above 6% of the industry
05001 0001 5002 000Q4 2023 Company: 330 € Industry median: 1 639 €Q4·23Q1 2024 Company: 330 € Industry median: 1 650 €Q2 2024 Company: 330 € Industry median: 1 721 €Q2·24Q3 2024 Company: 330 € Industry median: 1 700 €Q4 2024 Company: 330 € Industry median: 1 679 €Q4·24Q1 2025 Company: 338 € Industry median: 1 739 €Q2 2025 Company: 342 € Industry median: 1 758 €Q2·25Q3 2025 Company: 342 € Industry median: 1 758 €Q4 2025 Company: 342 € Industry median: 1 758 €Q4·25Q1 2026 Company: 342 € Industry median: 1 641 €Q2 2026 Company: 342 € Industry median: 1 597 €Q2·26Q3 2026 Company: 342 € Industry median: 1 649 €Q3·2605001 0001 5002 000Q4 2024 Company: 330 € Industry median: 1 679 €Q1 2025 Company: 338 € Industry median: 1 739 €Q1·25Q2 2025 Company: 342 € Industry median: 1 758 €Q3 2025 Company: 342 € Industry median: 1 758 €Q3·25Q4 2025 Company: 342 € Industry median: 1 758 €Q1 2026 Company: 342 € Industry median: 1 641 €Q1·26Q2 2026 Company: 342 € Industry median: 1 597 €Q3 2026 Company: 342 € Industry median: 1 649 €Q3·26
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 328 € · −52.3% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 524 €Q4·23Q1 2024 Company: 510 €Q2 2024 Company: 591 €Q2·24Q3 2024 Company: 316 €Q4 2024 Company: 316 €Q4·24Q1 2025 Company: 324 €Q2 2025 Company: 1 038 €Q2·25Q3 2025 Company: 784 €Q4 2025 Company: 1 138 €Q4·25Q1 2026 Company: 424 €Q2 2026 Company: 688 €Q2·26Q3 2026 Company: 328 €Q3·2602505007501 0001 250Q4 2024 Company: 316 €Q1 2025 Company: 324 €Q1·25Q2 2025 Company: 1 038 €Q3 2025 Company: 784 €Q3·25Q4 2025 Company: 1 138 €Q1 2026 Company: 424 €Q1·26Q2 2026 Company: 688 €Q3 2026 Company: 328 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 328 342 1
Q2 2026 10 065 688 342 1
Q1 2026 8 500 424 342 1
Q4 2025 4 000 1 138 342 1
Q3 2025 8 500 784 342 1
Q2 2025 5 000 1 038 342 1
Q1 2025 3 000 324 338 1
Q4 2024 — 316 330 1
Q3 2024 3 000 316 330 1
Q2 2024 7 000 591 330 1
Q1 2024 8 000 510 330 1
Q4 2023 10 000 524 330 1
Q3 2023 8 000 316 330 1
Q2 2023 10 000 401 330 1
Q1 2023 30 500 2 013 330 1
Q4 2022 — 316 330 1
Q3 2022 15 000 482 330 1
Q2 2022 — 316 330 1
Q1 2022 — 316 330 1
Labour taxes per employee per month
114 €
Turnover per employee in the quarter
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € 2025: 34 000 € · +142.9% vs 2024 · industry median 10 800 € · above 67% of the industry
020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 63 079 € Industry median: 8 998 €20192020 Company: 25 000 € Industry median: 8 779 €20202021 Company: 28 000 € Industry median: 9 884 €20212022 Company: 35 000 € Industry median: 10 945 €20222023 Company: 38 000 € Industry median: 11 079 €20232024 Company: 14 000 € Industry median: 10 766 €20242025 Company: 34 000 € Industry median: 10 800 €2025020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 63 079 € Industry median: 8 998 €20192020 Company: 25 000 € Industry median: 8 779 €2021 Company: 28 000 € Industry median: 9 884 €20212022 Company: 35 000 € Industry median: 10 945 €2023 Company: 38 000 € Industry median: 11 079 €20232024 Company: 14 000 € Industry median: 10 766 €2025 Company: 34 000 € Industry median: 10 800 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 6 504 € · +1 014.8% vs 2024 · industry median 284 € · above 67% of the industry
-30 000-20 000-10 000010 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1 291 € Industry median: 966 €20192020 Company: 7 074 € Industry median: 760 €20202021 Company: 9 663 € Industry median: 1 171 €20212022 Company: -23 472 € Industry median: 470 €20222023 Company: -14 943 € Industry median: 681 €20232024 Company: -711 € Industry median: 538 €20242025 Company: 6 504 € Industry median: 284 €2025-30 000-20 000-10 000010 0002018 Company: — Industry median: —2019 Company: 1 291 € Industry median: 966 €20192020 Company: 7 074 € Industry median: 760 €2021 Company: 9 663 € Industry median: 1 171 €20212022 Company: -23 472 € Industry median: 470 €2023 Company: -14 943 € Industry median: 681 €20232024 Company: -711 € Industry median: 538 €2025 Company: 6 504 € Industry median: 284 €2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 19.1 % · +24.2 pp vs the year before · industry median 22.0 % · above 48% of the industry
-75-50-25025502016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 2.0 % Industry median: 31.9 %20192020 Company: 28.3 % Industry median: 32.1 %20202021 Company: 34.5 % Industry median: 35.7 %20212022 Company: -67.1 % Industry median: 27.6 %20222023 Company: -39.3 % Industry median: 28.4 %20232024 Company: -5.1 % Industry median: 25.0 %20242025 Company: 19.1 % Industry median: 22.0 %2025-75-50-25025502018 Company: — Industry median: —2019 Company: 2.0 % Industry median: 31.9 %20192020 Company: 28.3 % Industry median: 32.1 %2021 Company: 34.5 % Industry median: 35.7 %20212022 Company: -67.1 % Industry median: 27.6 %2023 Company: -39.3 % Industry median: 28.4 %20232024 Company: -5.1 % Industry median: 25.0 %2025 Company: 19.1 % Industry median: 22.0 %2025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 42 636 € · +18.0% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 58 211 €20192020 Company: 65 285 €20202021 Company: 74 948 €20212022 Company: 51 476 €20222023 Company: 36 802 €20232024 Company: 36 132 €20242025 Company: 42 636 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 58 211 €20192020 Company: 65 285 €2021 Company: 74 948 €20212022 Company: 51 476 €2023 Company: 36 802 €20232024 Company: 36 132 €2025 Company: 42 636 €2025
Equity, € 2025: 42 326 € · +18.2% vs 2024
020 00040 00060 00080 0002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 58 211 €20192020 Company: 65 285 €20202021 Company: 74 948 €20212022 Company: 51 476 €20222023 Company: 36 533 €20232024 Company: 35 822 €20242025 Company: 42 326 €2025020 00040 00060 00080 0002018 Company: —2019 Company: 58 211 €20192020 Company: 65 285 €2021 Company: 74 948 €20212022 Company: 51 476 €2023 Company: 36 533 €20232024 Company: 35 822 €2025 Company: 42 326 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02016 Company: 1 Industry median: —20162017 Company: 1 Industry median: —20172018 Company: 1 Industry median: 120182019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02018 Company: 1 Industry median: 12019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Activities of head offices and management consultancy (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 34 000 6 504 3 750 42 636 42 326 1
2024 14 000 -711 3 703 36 132 35 822 1
2023 38 000 -14 943 3 230 36 802 36 533 1
2022 35 000 -23 472 3 230 51 476 51 476 1
2021 28 000 9 663 1 766 74 948 74 948 1
2020 25 000 7 074 1 639 65 285 65 285 1
2019 63 079 1 291 1 618 58 211 58 211 1
2018 — — — — — 1
2017 — — — — — 1
2016 — — — — — 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
19.1 %
Net profit / revenue
Return on equity (ROE)
15.4 %
Net profit / equity
Return on assets (ROA)
15.3 %
Net profit / assets
Equity ratio
99.3 %
Equity / assets
Debt ratio
0.7 %
Liabilities / assets
Current ratio
21.60
Current assets / current liabilities
Revenue per employee
34 000 €
Revenue / average full-time employees
Labour cost per employee per month
313 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 30 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 30 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 2 Jul 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 30 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 30 Jun 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 31 Oct 2020 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Owner in

Beneficial owners

Founders and other persons

  • Epsam OÜ
    Founder · 2 500 € · 12 Nov 2015
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 70201Business and other management consultancy activities Main
Rulings
Number, date Title Deadline State Document
Ä 50018806 / 4
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50018806 / 3
20 Jan 2018
Amendment entry In force
20 Jan 2018
PDF
Ä 50018806 / 2
11 Dec 2017
Amendment entry In force
11 Dec 2017
PDF
Ä 50018806
13 Nov 2015
First entry In force
13 Nov 2015
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data