Linest Kate OÜ is a OÜ based in Tartu linn, registry code 12990551, status: active. Main activity: Other building completion and finishing. According to EMTA, turnover for Q3 2026 was €33 282 with 2 employees.
Turnover
33 282 €
↓ 22.6%vs Q2 2026
State taxes
3 673 €
↓ 26.5%vs Q2 2026
Labour taxes
2 144 €
↑ 0.0%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 202633 282 €
above 60% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee1 072 €
above 36% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025115 816 €
above 74% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025-19.6 %
above 11% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 33 282 € · −22.6% vs Q2 2026 · industry median 23 017 € · above 60% 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: 1 072 € · +0.0% vs Q2 2026 · industry median 1 236 € · above 36% 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: 3 673 € · −26.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
33 282
3 673
2 144
2
Q2 2026
43 011
5 000
2 144
2
Q1 2026
45 026
4 777
2 100
2
Q4 2025
47 309
6 178
2 013
2
Q3 2025
29 779
2 713
1 234
2
Q2 2025
18 154
2 701
1 507
1
Q1 2025
14 190
2 001
1 596
2
Q4 2024
57 577
5 302
1 463
2
Q3 2024
19 901
1 552
1 479
2
Q2 2024
29 459
3 179
1 096
2
Q1 2024
7 317
920
924
2
Q4 2023
30 961
1 327
1 337
2
Q3 2023
66 278
5 761
1 361
2
Q2 2023
57 169
3 256
1 274
2
Q1 2023
54 485
3 840
1 182
2
Q4 2022
128 756
2 213
992
2
Q3 2022
98 962
4 351
1 227
2
Q2 2022
86 467
3 217
1 238
2
Q1 2022
29 958
2 698
1 287
2
Labour taxes per employee per month
357 €
Turnover per employee in the quarter
16 641 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 115 816 € · −3.2% vs 2024 · industry median 37 328 € · above 74% 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: -22 652 € · −334.7% vs 2024 · industry median 561 € · above 2% 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: -19.6 % · −27.6 pp vs the year before · industry median 3.9 % · above 11% 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: 46 552 € · −17.3% vs 2024Equity, € 2025: -16 416 € · −347.3% 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
115 816
-22 652
15 073
46 552
-16 416
2
2024
119 605
9 653
12 012
56 286
6 638
2
2023
192 168
-8 457
12 651
55 948
5 185
2
2022
361 353
1 454
14 063
74 447
5 442
2
2021
200 895
-17 708
18 624
87 359
3 988
2
2020
204 577
-18 947
16 948
96 605
21 696
2
2019
227 148
4 980
25 485
95 808
40 643
3
2018
—
—
—
—
—
1
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
-19.6 %
Net profit / revenue
Return on assets (ROA)
-48.7 %
Net profit / assets
Equity ratio
-35.3 %
Equity / assets
Debt ratio
135.3 %
Liabilities / assets
Current ratio
0.32
Current assets / current liabilities
Revenue per employee
57 908 €
Revenue / average full-time employees
Labour cost per employee per month
628 €
Labour costs / employees / 12 months (incl. employer taxes)
