Frontrum Ehitus OÜ is a OÜ based in Viljandi linn, registry code 14423324, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €64 544 with 4 employees.
Turnover
64 544 €
↓ 57.1%vs Q2 2026
State taxes
13 309 €
↓ 38.7%vs Q2 2026
Labour taxes
6 888 €
↓ 25.5%vs Q2 2026
Employees
4
±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 202664 544 €
above 71% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee1 722 €
above 70% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025111 813 €
above 70% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025-34.1 %
above 8% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 64 544 € · −57.1% vs Q2 2026 · industry median 25 252 € · above 71% 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: 1 722 € · −25.5% vs Q2 2026 · industry median 1 211 € · above 70% 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: 4 · +0.0% vs Q2 2026State taxes, € Q3 2026: 13 309 € · −38.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
64 544
13 309
6 888
4
Q2 2026
150 451
21 721
9 250
4
Q1 2026
76 988
18 770
7 642
5
Q4 2025
49 983
14 656
7 564
5
Q3 2025
11 353
7 077
6 253
4
Q2 2025
24 851
8 441
6 150
4
Q1 2025
33 899
9 206
7 078
4
Q4 2024
64 541
12 964
8 340
5
Q3 2024
48 883
14 052
9 219
4
Q2 2024
69 281
17 263
6 836
5
Q1 2024
12 916
8 872
14 619
6
Q4 2023
227 231
45 037
15 711
7
Q3 2023
106 481
28 530
16 904
7
Q2 2023
208 321
33 826
15 111
7
Q1 2023
316 855
61 229
17 245
6
Q4 2022
143 254
30 979
17 008
7
Q3 2022
213 120
42 439
16 914
8
Q2 2022
197 662
27 250
14 540
8
Q1 2022
34 420
14 382
15 460
8
Labour taxes per employee per month
574 €
Turnover per employee in the quarter
16 136 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € thousand 2025: 111 813 € · −44.0% vs 2024 · industry median 38 239 € · above 70% 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: -38 144 € · −318.7% vs 2024 · industry median 410 € · above 2% 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: -34.1 % · −42.9 pp vs the year before · industry median 3.5 % · above 8% 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: 246 924 € · −6.0% vs 2024Equity, € thousand 2025: 151 028 € · −20.8% vs 2024Employees2025: 4 · −20.0% vs 2024 · industry median 2 · above 75% 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
111 813
-38 144
72 758
246 924
151 028
4
2024
199 504
17 438
89 801
262 549
190 792
5
2023
776 578
21 486
164 322
246 323
173 354
7
2022
611 808
11 723
166 805
237 695
151 868
8
2021
706 079
7 962
146 770
240 334
140 145
9
2020
215 660
13 145
110 580
190 857
132 183
8
2019
322 758
12 142
171 201
181 623
119 039
14
2018
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7
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
-33.8 %
Net profit / revenue
Return on equity (ROE)
-25.3 %
Net profit / equity
Return on assets (ROA)
-15.4 %
Net profit / assets
Equity ratio
61.2 %
Equity / assets
Debt ratio
38.8 %
Liabilities / assets
Current ratio
0.30
Current assets / current liabilities
Revenue per employee
28 193 €
Revenue / average full-time employees
Labour cost per employee per month
1 516 €
Labour costs / employees / 12 months (incl. employer taxes)
