Pluss/Miinus Kliima OÜ is a OÜ based in Viljandi linn, registry code 14263625, status: active. Main activity: Installation of industrial machinery and equipment. According to EMTA, turnover for Q3 2026 was €20 065 with 2 employees.
Turnover
20 065 €
↓ 31.5%vs Q2 2026
State taxes
4 525 €
↓ 42.7%vs Q2 2026
Labour taxes
3 522 €
↑ 0.0%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Repair, maintenance and installation of machinery and equipment · EMTAK 33
Turnover · Q3 202620 065 €
above 48% of companies
industry median 21 365 € · companies in the industry: 1 050
Labour taxes per employee1 761 €
above 57% of companies
industry median 1 557 € · companies in the industry: 808
Revenue · 202558 456 €
above 57% of companies
industry median 44 022 € · companies in the industry: 1 447
Net profit margin · 202513.1 %
above 67% of companies
industry median 5.4 % · companies in the industry: 1 225
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 20 065 € · −31.5% vs Q2 2026 · industry median 21 365 € · above 48% of the industry
Company
Industry median
Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 1 761 € · +0.0% vs Q2 2026 · industry median 1 557 € · above 57% of the industry
Company
Industry median
Industry: Repair, maintenance and installation of machinery and equipment (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: 4 525 € · −42.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
20 065
4 525
3 522
2
Q2 2026
29 292
7 895
3 522
2
Q1 2026
21 668
6 805
3 555
2
Q4 2025
19 460
6 747
3 620
2
Q3 2025
19 788
6 217
3 620
2
Q2 2025
7 445
3 184
1 985
2
Q1 2025
7 960
4 069
2 967
2
Q4 2024
17 872
4 968
3 375
2
Q3 2024
23 100
5 199
3 375
2
Q2 2024
25 654
5 637
3 375
2
Q1 2024
9 638
3 743
3 375
2
Q4 2023
27 556
5 494
3 375
2
Q3 2023
24 346
6 063
3 375
2
Q2 2023
12 978
4 211
3 375
2
Q1 2023
23 095
5 001
3 162
2
Q4 2022
18 380
3 688
2 121
2
Q3 2022
24 698
4 464
2 736
2
Q2 2022
16 802
4 313
2 736
2
Q1 2022
13 328
2 810
2 736
2
Labour taxes per employee per month
587 €
Turnover per employee in the quarter
10 033 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € 2025: 58 456 € · −20.4% vs 2024 · industry median 44 022 € · above 57% of the industry
Company
Industry median
Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 7 662 € · +255.3% vs 2024 · industry median 1 205 € · above 68% of the industry
Company
Industry median
Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 13.1 % · +19.8 pp vs the year before · industry median 5.4 % · above 67% of the industry
Company
Industry median
Industry: Repair, maintenance and installation of machinery and equipment (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 18 509 € · +98.9% vs 2024Equity, € 2025: 10 969 € · +231.7% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 55% of the industry
Company
Industry median
Industry: Repair, maintenance and installation of machinery and equipment (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
58 456
7 662
30 392
18 509
10 969
2
2024
73 401
-4 933
33 983
9 307
3 307
2
2023
87 796
1 316
33 901
13 931
8 240
2
2022
70 413
-2 802
27 040
12 709
6 924
2
2021
79 693
-3 092
30 058
17 203
9 726
2
2020
62 706
8 252
17 197
17 570
12 818
1
2019
43 601
-12
23 227
9 014
4 566
1
2018
—
—
—
—
—
2
2017
—
—
—
—
—
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
13.1 %
Net profit / revenue
Return on equity (ROE)
69.9 %
Net profit / equity
Return on assets (ROA)
41.4 %
Net profit / assets
Equity ratio
59.3 %
Equity / assets
Debt ratio
40.7 %
Liabilities / assets
Current ratio
2.45
Current assets / current liabilities
Revenue per employee
29 228 €
Revenue / average full-time employees
Labour cost per employee per month
1 266 €
Labour costs / employees / 12 months (incl. employer taxes)
