Refactor OÜ

Active Registry code 14771563 OÜ Masti küla Registered 30 Jul 2019
Compare

Refactor OÜ is a OÜ based in Masti küla, registry code 14771563, status: active. Main activity: Computer programming activities. According to EMTA, turnover for Q3 2026 was €13 943 with 1 employees.

Turnover
13 943 €
↓ 27.0% vs Q2 2026
State taxes
8 562 €
↑ 41.4% vs Q2 2026
Labour taxes
1 824 €
↑ 0.0% vs Q2 2026
Employees
1
±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 13 943 €
    industry median 19 089 € · companies in the industry: 7 346
  • Labour taxes per employee 1 824 €
    industry median 2 345 € · companies in the industry: 2 783
  • Revenue · 2025 78 600 €
    industry median 14 304 € · companies in the industry: 13 343
  • Net profit margin · 2025 52.4 %
    industry median 15.1 % · companies in the industry: 8 946

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 13 943 € · −27.0% vs Q2 2026 · industry median 19 089 € · above 43% of the industry
05 00010 00015 00020 00025 000Q4 2023 Company: 17 820 € Industry median: 20 651 €Q4·23Q1 2024 Company: 13 943 € Industry median: 20 682 €Q2 2024 Company: 20 130 € Industry median: 20 457 €Q2·24Q3 2024 Company: 16 308 € Industry median: 19 800 €Q4 2024 Company: 21 780 € Industry median: 20 474 €Q4·24Q1 2025 Company: 17 753 € Industry median: 20 692 €Q2 2025 Company: 23 440 € Industry median: 21 050 €Q2·25Q3 2025 Company: 16 738 € Industry median: 20 336 €Q4 2025 Company: 21 483 € Industry median: 21 190 €Q4·25Q1 2026 Company: 10 693 € Industry median: 20 657 €Q2 2026 Company: 19 110 € Industry median: 20 000 €Q2·26Q3 2026 Company: 13 943 € Industry median: 19 089 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 21 780 € Industry median: 20 474 €Q1 2025 Company: 17 753 € Industry median: 20 692 €Q1·25Q2 2025 Company: 23 440 € Industry median: 21 050 €Q3 2025 Company: 16 738 € Industry median: 20 336 €Q3·25Q4 2025 Company: 21 483 € Industry median: 21 190 €Q1 2026 Company: 10 693 € Industry median: 20 657 €Q1·26Q2 2026 Company: 19 110 € Industry median: 20 000 €Q3 2026 Company: 13 943 € Industry median: 19 089 €Q3·26
  • 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: 1 824 € · +0.0% vs Q2 2026 · industry median 2 345 € · above 41% of the industry
01 0002 0003 000Q4 2023 Company: 1 862 € Industry median: 2 316 €Q4·23Q1 2024 Company: 2 772 € Industry median: 2 529 €Q2 2024 Company: 1 734 € Industry median: 2 514 €Q2·24Q3 2024 Company: 2 440 € Industry median: 2 481 €Q4 2024 Company: 1 862 € Industry median: 2 431 €Q4·24Q1 2025 Company: 1 889 € Industry median: 2 523 €Q2 2025 Company: 1 902 € Industry median: 2 506 €Q2·25Q3 2025 Company: 1 902 € Industry median: 2 577 €Q4 2025 Company: 1 902 € Industry median: 2 632 €Q4·25Q1 2026 Company: 1 860 € Industry median: 2 408 €Q2 2026 Company: 1 824 € Industry median: 2 335 €Q2·26Q3 2026 Company: 1 824 € Industry median: 2 345 €Q3·2601 0002 0003 000Q4 2024 Company: 1 862 € Industry median: 2 431 €Q1 2025 Company: 1 889 € Industry median: 2 523 €Q1·25Q2 2025 Company: 1 902 € Industry median: 2 506 €Q3 2025 Company: 1 902 € Industry median: 2 577 €Q3·25Q4 2025 Company: 1 902 € Industry median: 2 632 €Q1 2026 Company: 1 860 € Industry median: 2 408 €Q1·26Q2 2026 Company: 1 824 € Industry median: 2 335 €Q3 2026 Company: 1 824 € Industry median: 2 345 €Q3·26
  • 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: 1 · +0.0% vs Q2 2026
0.00.20.40.60.81.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 1Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 8 562 € · +41.4% vs Q2 2026
02 5005 0007 50010 00012 500Q4 2023 Company: 5 002 €Q4·23Q1 2024 Company: 7 593 €Q2 2024 Company: 5 762 €Q2·24Q3 2024 Company: 7 974 €Q4 2024 Company: 6 336 €Q4·24Q1 2025 Company: 11 759 €Q2 2025 Company: 6 823 €Q2·25Q3 2025 Company: 8 687 €Q4 2025 Company: 8 483 €Q4·25Q1 2026 Company: 8 707 €Q2 2026 Company: 6 056 €Q2·26Q3 2026 Company: 8 562 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 6 336 €Q1 2025 Company: 11 759 €Q1·25Q2 2025 Company: 6 823 €Q3 2025 Company: 8 687 €Q3·25Q4 2025 Company: 8 483 €Q1 2026 Company: 8 707 €Q1·26Q2 2026 Company: 6 056 €Q3 2026 Company: 8 562 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 13 943 8 562 1 824 1
Q2 2026 19 110 6 056 1 824 1
Q1 2026 10 693 8 707 1 860 1
Q4 2025 21 483 8 483 1 902 1
Q3 2025 16 738 8 687 1 902 1
Q2 2025 23 440 6 823 1 902 1
Q1 2025 17 753 11 759 1 889 1
Q4 2024 21 780 6 336 1 862 1
Q3 2024 16 308 7 974 2 440 1
Q2 2024 20 130 5 762 1 734 1
Q1 2024 13 943 7 593 2 772 1
Q4 2023 17 820 5 002 1 862 1
Q3 2023 15 628 6 746 2 341 1
Q2 2023 12 635 3 824 1 862 1
Q1 2023 14 578 6 806 2 678 1
Q4 2022 14 040 4 495 2 211 1
Q3 2022 12 320 7 016 2 211 1
Q2 2022 14 780 4 725 2 097 1
Q1 2022 11 426 7 384 2 970 1
Labour taxes per employee per month
608 €
Turnover per employee in the quarter
13 943 €

Q3 2026 · calculated from EMTA data

Financials by year

2019 – 2025
Revenue, € 2025: 78 600 € · +8.2% vs 2024 · industry median 14 304 € · above 74% of the industry
020 00040 00060 00080 0002019 Company: 21 690 € Industry median: 11 128 €20192020 Company: 51 663 € Industry median: 11 075 €20202021 Company: 57 430 € Industry median: 13 105 €20212022 Company: 53 066 € Industry median: 15 000 €20222023 Company: 61 331 € Industry median: 15 498 €20232024 Company: 72 655 € Industry median: 13 766 €20242025 Company: 78 600 € Industry median: 14 304 €2025020 00040 00060 00080 0002019 Company: 21 690 € Industry median: 11 128 €20192020 Company: 51 663 € Industry median: 11 075 €2021 Company: 57 430 € Industry median: 13 105 €20212022 Company: 53 066 € Industry median: 15 000 €2023 Company: 61 331 € Industry median: 15 498 €20232024 Company: 72 655 € Industry median: 13 766 €2025 Company: 78 600 € Industry median: 14 304 €2025
  • 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, € 2025: 41 154 € · +7.7% vs 2024 · industry median 105 € · above 86% of the industry
010 00020 00030 00040 00050 0002019 Company: 14 255 € Industry median: 618 €20192020 Company: 20 288 € Industry median: 616 €20202021 Company: 19 754 € Industry median: 827 €20212022 Company: 21 475 € Industry median: 298 €20222023 Company: 28 139 € Industry median: 383 €20232024 Company: 38 217 € Industry median: 248 €20242025 Company: 41 154 € Industry median: 105 €2025010 00020 00030 00040 00050 0002019 Company: 14 255 € Industry median: 618 €20192020 Company: 20 288 € Industry median: 616 €2021 Company: 19 754 € Industry median: 827 €20212022 Company: 21 475 € Industry median: 298 €2023 Company: 28 139 € Industry median: 383 €20232024 Company: 38 217 € Industry median: 248 €2025 Company: 41 154 € Industry median: 105 €2025
  • 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: 52.4 % · −0.2 pp vs the year before · industry median 15.1 % · above 76% of the industry
0204060802019 Company: 65.7 % Industry median: 21.0 %20192020 Company: 39.3 % Industry median: 22.4 %20202021 Company: 34.4 % Industry median: 23.6 %20212022 Company: 40.5 % Industry median: 19.1 %20222023 Company: 45.9 % Industry median: 17.7 %20232024 Company: 52.6 % Industry median: 16.2 %20242025 Company: 52.4 % Industry median: 15.1 %20250204060802019 Company: 65.7 % Industry median: 21.0 %20192020 Company: 39.3 % Industry median: 22.4 %2021 Company: 34.4 % Industry median: 23.6 %20212022 Company: 40.5 % Industry median: 19.1 %2023 Company: 45.9 % Industry median: 17.7 %20232024 Company: 52.6 % Industry median: 16.2 %2025 Company: 52.4 % Industry median: 15.1 %2025
  • 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, € 2025: 49 571 € · +9.8% vs 2024
010 00020 00030 00040 00050 0002019 Company: 18 957 €20192020 Company: 30 681 €20202021 Company: 29 520 €20212022 Company: 29 203 €20222023 Company: 36 118 €20232024 Company: 45 128 €20242025 Company: 49 571 €2025010 00020 00030 00040 00050 0002019 Company: 18 957 €20192020 Company: 30 681 €2021 Company: 29 520 €20212022 Company: 29 203 €2023 Company: 36 118 €20232024 Company: 45 128 €2025 Company: 49 571 €2025
Equity, € 2025: 45 654 € · +12.1% vs 2024
010 00020 00030 00040 00050 0002019 Company: 16 755 €20192020 Company: 29 043 €20202021 Company: 27 254 €20212022 Company: 27 729 €20222023 Company: 34 639 €20232024 Company: 40 717 €20242025 Company: 45 654 €2025010 00020 00030 00040 00050 0002019 Company: 16 755 €20192020 Company: 29 043 €2021 Company: 27 254 €20212022 Company: 27 729 €2023 Company: 34 639 €20232024 Company: 40 717 €2025 Company: 45 654 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.20.40.60.81.02019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 120202021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 120242025 Company: 1 Industry median: 120250.00.20.40.60.81.02019 Company: 1 Industry median: 120192020 Company: 1 Industry median: 12021 Company: 1 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 1 Industry median: 12025 Company: 1 Industry median: 12025
  • 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 78 600 41 154 20 873 49 571 45 654 1
2024 72 655 38 217 20 605 45 128 40 717 1
2023 61 331 28 139 20 873 36 118 34 639 1
2022 53 066 21 475 20 605 29 203 27 729 1
2021 57 430 19 754 25 957 29 520 27 254 1
2020 51 663 20 288 23 417 30 681 29 043 1
2019 21 690 14 255 5 084 18 957 16 755 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
52.4 %
Net profit / revenue
Return on equity (ROE)
90.1 %
Net profit / equity
Return on assets (ROA)
83.0 %
Net profit / assets
Equity ratio
92.1 %
Equity / assets
Debt ratio
7.9 %
Liabilities / assets
Current ratio
11.23
Current assets / current liabilities
Revenue per employee
78 600 €
Revenue / average full-time employees
Labour cost per employee per month
1 739 €
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 13 Feb 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 27 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 25 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 14 Feb 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 18 Feb 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 6 Feb 2021 Company’s own e-Äriregister
2019 30 Jul 2019 – 31 Dec 2019 14 Jun 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

  • Erki Aring
    Direct ownership · since 30 Jul 2019

Founders and other persons

  • Erki Aring
    Founder · 2 500 € · 29 Jul 2019
shared board members, owners or beneficial owners

Activities (EMTAK)

  • 62101Computer programming activities Main
  • 70201Business and other management consultancy activities
Rulings
Number, date Title Deadline State Document
Ä 50124750 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50124750 / 2
11 Mar 2021
Amendment under Commercial Code § 525 (2) In force
11 Mar 2021
PDF
Ä 50124750
30 Jul 2019
First entry In force
30 Jul 2019
PDF

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