COM Best Grupp OÜ is a OÜ based in Maardu linn, registry code 14581396, status: active. Main activity: Other specialised construction activities n.e.c.. According to EMTA, turnover for Q3 2026 was €14 790 with 2 employees.
Turnover
14 790 €
↑ 8.7%vs Q2 2026
State taxes
3 384 €
↓ 13.4%vs Q2 2026
Labour taxes
2 705 €
↑ 2.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202614 790 €
above 38% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee1 353 €
above 55% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 202585 733 €
above 68% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 202522.0 %
above 80% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 14 790 € · +8.7% vs Q2 2026 · industry median 23 017 € · above 38% 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: 1 353 € · +2.7% vs Q2 2026 · industry median 1 236 € · above 55% 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: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 3 384 € · −13.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
14 790
3 384
2 705
2
Q2 2026
13 605
3 909
2 634
2
Q1 2026
10 373
3 024
2 609
2
Q4 2025
25 329
6 035
2 289
2
Q3 2025
18 021
4 603
2 248
2
Q2 2025
32 739
6 898
1 573
2
Q1 2025
9 814
1 377
1 203
1
Q4 2024
16 231
2 163
1 138
1
Q3 2024
14 250
2 455
1 138
1
Q2 2024
7 348
1 201
1 138
1
Q1 2024
23 149
4 513
1 006
1
Q4 2023
20 755
3 523
940
1
Q3 2023
11 862
2 006
940
1
Q2 2023
12 242
1 822
940
1
Q1 2023
24 181
3 994
971
1
Q4 2022
10 418
1 688
1 033
1
Q3 2022
15 212
1 833
1 083
1
Q2 2022
14 768
2 591
1 624
1
Q1 2022
8 581
2 345
1 465
2
Labour taxes per employee per month
451 €
Turnover per employee in the quarter
7 395 €
Q3 2026 · calculated from EMTA data
Financials by year
2019 – 2025
Revenue, € 2025: 85 733 € · +85.8% vs 2024 · industry median 37 328 € · above 68% 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: 18 881 € · +298.6% vs 2024 · industry median 561 € · above 85% 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: 22.0 % · +42.6 pp vs the year before · industry median 3.9 % · above 80% 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: 81 896 € · +15.3% vs 2024Equity, € 2025: 56 112 € · +50.7% 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
85 733
18 881
23 069
81 896
56 112
1
2024
46 133
-9 507
14 450
71 027
37 231
1
2023
69 332
15 666
12 583
86 033
46 738
1
2022
61 834
4 177
16 144
81 655
31 072
1
2021
36 549
-5 707
11 721
78 893
26 895
1
2020
71 560
16 990
10 836
38 170
32 602
1
2019
39 952
13 112
11 329
16 851
15 612
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
22.0 %
Net profit / revenue
Return on equity (ROE)
33.6 %
Net profit / equity
Return on assets (ROA)
23.1 %
Net profit / assets
Equity ratio
68.5 %
Equity / assets
Debt ratio
31.5 %
Liabilities / assets
Current ratio
5.35
Current assets / current liabilities
Revenue per employee
85 733 €
Revenue / average full-time employees
Labour cost per employee per month
1 922 €
Labour costs / employees / 12 months (incl. employer taxes)
