M&S Ehituspartner OÜ is a OÜ based in Tallinn, registry code 14094677, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €32 424 with 1 employees.
Turnover
32 424 €
↓ 23.5%vs Q2 2026
State taxes
5 070 €
↑ 95.9%vs Q2 2026
Labour taxes
2 911 €
↑ 104.4%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 202632 424 €
above 56% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee2 911 €
above 89% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025269 353 €
above 82% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 2025-1.7 %
above 27% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 32 424 € · −23.5% vs Q2 2026 · industry median 25 252 € · above 56% 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: 2 911 € · +104.4% vs Q2 2026 · industry median 1 211 € · above 89% 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: 5 070 € · +95.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
32 424
5 070
2 911
1
Q2 2026
42 363
2 588
1 424
1
Q1 2026
33 622
8 323
4 703
1
Q4 2025
60 520
9 294
6 513
4
Q3 2025
73 232
9 549
5 684
4
Q2 2025
94 985
8 578
6 468
4
Q1 2025
39 373
9 942
6 689
4
Q4 2024
80 022
14 337
7 288
4
Q3 2024
59 942
10 504
7 177
5
Q2 2024
57 542
9 345
6 301
5
Q1 2024
61 223
5 907
3 817
5
Q4 2023
36 110
4 293
2 518
3
Q3 2023
112 990
5 564
2 868
3
Q2 2023
44 549
2 271
1 441
3
Q1 2023
71 003
3 734
1 101
2
Q4 2022
61 999
2 969
2 480
2
Q3 2022
64 492
8 180
2 020
3
Q2 2022
95 731
2 678
1 101
2
Q1 2022
34 454
2 223
1 039
2
Labour taxes per employee per month
970 €
Turnover per employee in the quarter
32 424 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 269 353 € · +4.2% vs 2024 · industry median 38 239 € · above 82% 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: -4 657 € · −173.2% vs 2024 · industry median 411 € · 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.
Net profit margin, % 2025: -1.7 % · −4.2 pp vs the year before · industry median 3.5 % · above 27% 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: 24 306 € · +1.9% vs 2024Equity, € 2025: 3 347 € · −58.2% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 2 · 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.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2025
269 353
-4 657
62 364
24 306
3 347
3
2024
258 470
6 358
72 867
23 859
8 004
3
2023
255 375
-4 004
30 949
8 245
1 962
2
2022
258 359
-5 466
22 714
9 199
5 965
1
2021
153 988
7 613
9 862
15 303
11 431
1
2020
153 480
1 165
7 103
5 515
3 817
1
2019
13 244
3 163
0
2 652
2 652
0
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
2
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
-1.7 %
Net profit / revenue
Return on equity (ROE)
-139.1 %
Net profit / equity
Return on assets (ROA)
-19.2 %
Net profit / assets
Equity ratio
13.8 %
Equity / assets
Debt ratio
86.2 %
Liabilities / assets
Current ratio
1.02
Current assets / current liabilities
Revenue per employee
89 784 €
Revenue / average full-time employees
Labour cost per employee per month
1 732 €
Labour costs / employees / 12 months (incl. employer taxes)
