CM Finance OÜ is a OÜ based in Tallinn, registry code 14757117, status: active. Main activity: Bookkeeping, tax consulting. According to EMTA, turnover for Q3 2026 was €103 123 with 5 employees.
Turnover
103 123 €
↑ 50.6%vs Q2 2026
State taxes
54 128 €
↑ 64.0%vs Q2 2026
Labour taxes
36 916 €
↑ 63.1%vs Q2 2026
Employees
5
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Legal and accounting activities · EMTAK 69
Turnover · Q3 2026103 123 €
above 94% of companies
industry median 9 740 € · companies in the industry: 3 327
Labour taxes per employee7 383 €
above 98% of companies
industry median 1 122 € · companies in the industry: 3 120
Revenue · 2025301 096 €
above 98% of companies
industry median 12 784 € · companies in the industry: 8 416
Net profit margin · 20258.7 %
above 41% of companies
industry median 14.8 % · companies in the industry: 6 880
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 103 123 € · +50.6% vs Q2 2026 · industry median 9 740 € · above 94% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 7 383 € · +63.1% vs Q2 2026 · industry median 1 122 € · above 98% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 5 · +0.0% vs Q2 2026State taxes, € Q3 2026: 54 128 € · +64.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
103 123
54 128
36 916
5
Q2 2026
68 455
33 007
22 628
5
Q1 2026
72 801
32 441
20 625
5
Q4 2025
67 734
32 303
21 658
4
Q3 2025
97 878
49 444
32 563
4
Q2 2025
67 537
31 126
21 479
4
Q1 2025
65 669
32 162
20 215
4
Q4 2024
68 575
31 861
20 383
4
Q3 2024
97 830
50 758
33 037
4
Q2 2024
68 240
31 316
19 315
4
Q1 2024
66 445
29 443
18 544
4
Q4 2023
67 395
29 090
18 782
4
Q3 2023
98 938
51 040
29 483
4
Q2 2023
78 636
30 745
19 350
4
Q1 2023
75 966
26 171
15 890
4
Q4 2022
104 478
55 221
19 784
4
Q3 2022
73 466
23 646
13 932
4
Q2 2022
67 506
25 321
18 890
4
Q1 2022
66 351
22 351
12 507
4
Labour taxes per employee per month
2 461 €
Turnover per employee in the quarter
20 625 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 301 096 € · +0.2% vs 2024 · industry median 12 784 € · above 98% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 26 099 € · −46.2% vs 2024 · industry median 1 062 € · above 91% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 8.7 % · −7.5 pp vs the year before · industry median 14.8 % · above 41% of the industry
Company
Industry median
Industry: Legal and accounting activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 186 449 € · +23.9% vs 2024Equity, € thousand 2025: 150 330 € · +21.0% vs 2024Employees2025: 4 · +0.0% vs 2024 · industry median 1 · above 93% of the industry
Company
Industry median
Industry: Legal and accounting 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
301 096
26 099
222 133
186 449
150 330
4
2024
300 400
48 518
217 410
150 472
124 231
4
2023
317 528
75 378
182 253
120 173
85 712
4
2022
315 021
37 833
167 533
93 607
40 334
4
2021
254 482
17 660
184 248
135 831
88 959
4
2020
323 222
68 799
213 789
94 649
71 299
5
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
8.7 %
Net profit / revenue
Return on equity (ROE)
17.4 %
Net profit / equity
Return on assets (ROA)
14.0 %
Net profit / assets
Equity ratio
80.6 %
Equity / assets
Debt ratio
19.4 %
Liabilities / assets
Current ratio
1.30
Current assets / current liabilities
Revenue per employee
75 274 €
Revenue / average full-time employees
Labour cost per employee per month
4 628 €
Labour costs / employees / 12 months (incl. employer taxes)
