SM Partnerid OÜ is a OÜ based in Kohila alev, registry code 14130640, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €32 676 with 3 employees.
Turnover
32 676 €
↓ 50.0%vs Q2 2026
State taxes
13 004 €
↓ 28.4%vs Q2 2026
Labour taxes
7 955 €
↑ 29.6%vs Q2 2026
Employees
3
±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 676 €
above 56% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee2 652 €
above 86% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025184 595 €
above 77% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 202521.7 %
above 81% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 32 676 € · −50.0% 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: 2 652 € · +29.6% vs Q2 2026 · industry median 1 211 € · above 86% 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: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 13 004 € · −28.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
32 676
13 004
7 955
3
Q2 2026
65 309
18 163
6 136
3
Q1 2026
59 295
16 055
2 320
3
Q4 2025
1 606
1 145
972
3
Q3 2025
3 090
854
944
2
Q2 2025
40 082
8 738
756
2
Q1 2025
83 665
9 466
441
2
Q4 2024
31 500
5 376
426
1
Q3 2024
162
392
425
1
Q2 2024
1 376
392
425
1
Q1 2024
—
3 145
429
1
Q4 2023
12 504
2 664
427
1
Q3 2023
49 657
9 478
425
1
Q2 2023
88 646
5 031
425
1
Q1 2023
583
396
429
1
Q4 2022
1 387
4 505
4 884
1
Q3 2022
117 756
21 539
4 900
2
Q2 2022
63 311
13 651
2 591
2
Q1 2022
58 164
13 112
2 253
3
Labour taxes per employee per month
884 €
Turnover per employee in the quarter
10 892 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € thousand 2025: 184 595 € · +368.3% vs 2024 · industry median 38 239 € · above 77% 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, € thousand 2025: 40 128 € · +319.0% vs 2024 · industry median 410 € · above 90% 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: 21.7 % · −2.6 pp vs the year before · industry median 3.5 % · above 81% 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, € thousand 2025: 223 644 € · +24.0% vs 2024Equity, € thousand 2025: 220 069 € · +22.3% vs 2024Employees2025: 3 · +200.0% 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
184 595
40 128
12 136
223 644
220 069
3
2024
39 420
9 578
4 017
180 359
179 941
1
2023
157 769
12 832
4 027
170 783
170 363
1
2022
237 905
151 906
32 733
171 495
168 531
2
2021
39 132
5 001
18 514
21 579
16 625
2
2020
22 497
7 663
5 358
12 005
11 624
1
2019
20 155
125
7 621
13 528
3 961
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
3
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
21.7 %
Net profit / revenue
Return on equity (ROE)
18.2 %
Net profit / equity
Return on assets (ROA)
17.9 %
Net profit / assets
Equity ratio
98.4 %
Equity / assets
Debt ratio
1.6 %
Liabilities / assets
Current ratio
56.15
Current assets / current liabilities
Revenue per employee
61 532 €
Revenue / average full-time employees
Labour cost per employee per month
337 €
Labour costs / employees / 12 months (incl. employer taxes)
