Machine Grading OÜ

Active Registry code 14167962 OÜ Tallinn Registered 13 Dec 2016

Machine Grading OÜ is a OÜ based in Tallinn, registry code 14167962, status: active. Main activity: Other information technology and computer service activities. According to EMTA, turnover for Q3 2026 was €111 with 2 employees.

Turnover

111 €

↓ 32.7% vs Q2 2026

State taxes

6 969 €

↑ 5.2% vs Q2 2026

Labour taxes

7 177 €

↑ 5.5% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Computer programming, consultancy and related activities · EMTAK 62

Turnover · Q3 2026 111 €

above 2% of companies

industry median 19 089 € · companies in the industry: 7 346
Labour taxes per employee 3 589 €

above 64% of companies

industry median 2 345 € · companies in the industry: 2 783
Revenue · 2025 36 900 €

above 62% of companies

industry median 14 304 € · companies in the industry: 13 343
Net profit margin · 2025 -223.8 %

above 2% of companies

industry median 15.1 % · companies in the industry: 8 946

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 111 € · −32.7% vs Q2 2026 · industry median 19 089 € · above 2% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 3 589 € · +5.5% vs Q2 2026 · industry median 2 345 € · above 64% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 6 969 € · +5.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	111	6 969	7 177	2
Q2 2026	165	6 623	6 806	2
Q1 2026	159	7 256	7 464	2
Q4 2025	161	7 016	7 175	2
Q3 2025	161	7 016	7 175	1
Q2 2025	161	6 824	6 977	1
Q1 2025	215	6 326	6 466	1
Q4 2024	161	9 221	9 356	1
Q3 2024	161	9 221	9 356	1
Q2 2024	115	7 797	7 875	1
Q1 2024	9 981	8 644	7 094	1
Q4 2023	8 161	6 400	5 909	1
Q3 2023	4 054	6 004	5 909	1
Q2 2023	4 566	5 894	5 953	1
Q1 2023	—	5 828	5 883	1
Q4 2022	—	5 828	5 883	1
Q3 2022	—	5 843	5 946	1
Q2 2022	—	5 843	5 946	1
Q1 2022	—	5 843	5 946	1

Labour taxes per employee per month

1 196 €

Turnover per employee in the quarter

56 €

Q3 2026 · calculated from EMTA data

Financials by year

2017 – 2025

Revenue, € 2025: 36 900 € · +23.0% vs 2024 · industry median 14 304 € · above 62% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2025: -82 586 € · −351.4% vs 2024 · industry median 105 € · above 2% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -223.8 % · −162.8 pp vs the year before · industry median 15.1 % · above 2% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 355 299 € · −17.7% vs 2024

Equity, € thousand 2025: 162 660 € · +54.6% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 1 · above 85% of the industry

Company
Industry median

Industry: Computer programming, consultancy and related 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	36 900	-82 586	69 418	355 299	162 660	3
2024	30 000	-18 294	84 521	431 782	105 246	3
2023	21 820	-60 495	61 734	430 197	123 540	3
2022	0	-82 378	60 404	432 386	184 035	3
2021	0	-104 782	60 404	375 180	266 413	3
2020	0	-134 519	60 404	481 045	31 195	3
2019	0	39 129	56 414	512 965	165 714	3
2018	—	—	—	—	—	1
2017	—	—	—	—	—	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

-223.8 %

Net profit / revenue

Return on equity (ROE)

-50.8 %

Net profit / equity

Return on assets (ROA)

-23.2 %

Net profit / assets

Equity ratio

45.8 %

Equity / assets

Debt ratio

54.2 %

Liabilities / assets

Current ratio

22.39

Current assets / current liabilities

Revenue per employee

12 300 €

Revenue / average full-time employees

Labour cost per employee per month

1 928 €

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 Aug 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	4 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	28 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	28 Aug 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Sep 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	29 Sep 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	3 Nov 2020	Company’s own	e-Äriregister

Board

Stanislav Grudnitskiy
Board member · since 28 Nov 2017
Victor Kugushev
Board member · since 28 Mar 2018
Larssen CS OÜ
Person authorised to receive procedural documents · since 12 Dec 2017

Right of representation

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

Owners

Stanislav Grudnitskiy
Natural person · 52 500 €

50%
Victor Kugushev
Natural person · 52 500 €

50%

Beneficial owners

Stanislav Grudnitskiy
Direct ownership · since 19 Oct 2018
Victor Kugushev
Direct ownership · since 19 Oct 2018

Founders and other persons

OÜ Larssen Capital
Founder · 2 500 € · 12 Dec 2016

Activities (EMTAK)

62901Other information technology and computer service activities Main

Rulings 14

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 50043136 / 13 8 Jun 2026	Amendment under Code of Civil Procedure § 595¹ (1)		In force 8 Jun 2026	PDF
Ä 50043136 / 12 31 Oct 2025	Amendment entry		In force 31 Oct 2025	PDF
Ä 50043136 / 11 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 50043136 / 10 20 Dec 2021	Amendment entry		In force 20 Dec 2021	PDF
Ä 50043136 / 9 12 Nov 2018	Amendment entry		In force 12 Nov 2018	PDF
Ä 50043136 / 8 28 Mar 2018	Amendment entry		In force 28 Mar 2018	PDF
Ä 50043136 / 7 28 Mar 2018	Amendment entry		In force 28 Mar 2018	PDF
Ä 50043136 / 6 21 Jan 2018	Amendment entry		In force 21 Jan 2018	PDF
Ä 50043136 / 5 12 Dec 2017	Amendment entry		In force 12 Dec 2017	PDF
Ä 50043136 / 4 28 Nov 2017	Amendment entry		In force 28 Nov 2017	PDF
Ä 50043136 / 3 12 Apr 2017	Amendment entry		In force 12 Apr 2017	PDF
Ä 50043136 / M1 10 Apr 2017	Ruling to eliminate deficiencies	22 Apr 2017	Deficiencies eliminated 11 Apr 2017	PDF
Ä 50043136 / 2 22 Feb 2017	Amendment entry		In force 22 Feb 2017	PDF
Ä 50043136 13 Dec 2016	First entry		In force 13 Dec 2016	PDF

Sources: e-Äriregister and EMTA. Data updated 28 Oct 2026. Open at the source ↗ · Report an error in the data