AR Expert OÜ is a OÜ based in Viljandi linn, registry code 14106469, status: active. Main activity: Plumbing, heat and air-conditioning installation. According to EMTA, turnover for Q3 2026 was €33 658 with 1 employees.
Turnover
33 658 €
↓ 21.0%vs Q2 2026
State taxes
3 400 €
↑ 27.5%vs Q2 2026
Labour taxes
1 573 €
↑ 10.5%vs Q2 2026
Employees
1
±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 658 €
above 60% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee1 573 €
above 63% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025129 722 €
above 76% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025-2.1 %
above 26% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 33 658 € · −21.0% 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: 1 573 € · +10.5% vs Q2 2026 · industry median 1 236 € · above 63% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 3 400 € · +27.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
33 658
3 400
1 573
1
Q2 2026
42 631
2 667
1 424
1
Q1 2026
41 857
2 432
1 442
1
Q4 2025
38 064
3 812
1 477
1
Q3 2025
27 009
2 206
1 477
1
Q2 2025
34 524
2 646
1 477
1
Q1 2025
18 986
2 786
1 462
1
Q4 2024
30 820
1 354
1 432
1
Q3 2024
51 938
4 328
1 512
1
Q2 2024
20 531
3 029
1 432
1
Q1 2024
23 234
2 064
1 432
1
Q4 2023
18 165
1 769
1 432
1
Q3 2023
31 324
2 859
1 808
1
Q2 2023
49 830
2 785
1 432
1
Q1 2023
18 004
2 357
1 345
1
Q4 2022
23 216
2 270
1 589
1
Q3 2022
28 348
3 260
1 589
1
Q2 2022
18 894
3 106
2 099
1
Q1 2022
15 499
2 884
1 589
1
Labour taxes per employee per month
524 €
Turnover per employee in the quarter
33 658 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € thousand 2025: 129 722 € · +4.5% vs 2024 · industry median 37 328 € · above 76% 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: -2 688 € · −149.6% vs 2024 · industry median 561 € · above 18% 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: -2.1 % · −6.4 pp vs the year before · industry median 3.9 % · above 26% 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: 16 470 € · −31.1% vs 2024Equity, € 2025: 14 288 € · −15.8% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
129 722
-2 688
17 892
16 470
14 288
1
2024
124 078
5 416
17 923
23 894
16 976
1
2023
117 598
602
18 164
21 633
11 560
1
2022
88 588
618
19 414
23 518
10 958
1
2021
69 114
1 418
17 114
25 397
10 340
1
2020
71 152
-2 085
18 789
26 856
8 923
1
2019
62 089
3 114
19 297
30 606
11 007
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
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
-2.1 %
Net profit / revenue
Return on equity (ROE)
-18.8 %
Net profit / equity
Return on assets (ROA)
-16.3 %
Net profit / assets
Equity ratio
86.8 %
Equity / assets
Debt ratio
13.2 %
Liabilities / assets
Current ratio
3.58
Current assets / current liabilities
Revenue per employee
129 722 €
Revenue / average full-time employees
Labour cost per employee per month
1 491 €
Labour costs / employees / 12 months (incl. employer taxes)
