Elementus E OÜ

Active Registry code 14841217 OÜ Luunja alevik Registered 4 Nov 2019
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Elementus E OÜ is a OÜ based in Luunja alevik, registry code 14841217, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €254 851 with 2 employees.

Turnover
254 851 €
↑ 55.9% vs Q2 2026
State taxes
26 034 €
↓ 9.6% vs Q2 2026
Labour taxes
2 206 €
↑ 0.0% vs Q2 2026
Employees
2
±0 vs 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 2026 254 851 €
    industry median 25 252 € · companies in the industry: 4 698
  • Labour taxes per employee 1 103 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 1.7 mn €
    industry median 38 239 € · companies in the industry: 7 001
  • Net profit margin · 2025 8.1 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 254 851 € · +55.9% vs Q2 2026 · industry median 25 252 € · above 90% of the industry
02004006008001 000Q4 2023 Company: 219 893 € Industry median: 26 427 €Q4·23Q1 2024 Company: 101 566 € Industry median: 19 618 €Q2 2024 Company: 500 000 € Industry median: 21 373 €Q2·24Q3 2024 Company: 0 € Industry median: 26 160 €Q4 2024 Company: 156 492 € Industry median: 25 496 €Q4·24Q1 2025 Company: 286 270 € Industry median: 19 568 €Q2 2025 Company: 243 215 € Industry median: 22 577 €Q2·25Q3 2025 Company: 889 688 € Industry median: 25 533 €Q4 2025 Company: 297 674 € Industry median: 25 754 €Q4·25Q1 2026 Company: 250 081 € Industry median: 20 462 €Q2 2026 Company: 163 495 € Industry median: 22 677 €Q2·26Q3 2026 Company: 254 851 € Industry median: 25 252 €Q3·2602004006008001 000Q4 2024 Company: 156 492 € Industry median: 25 496 €Q1 2025 Company: 286 270 € Industry median: 19 568 €Q1·25Q2 2025 Company: 243 215 € Industry median: 22 577 €Q3 2025 Company: 889 688 € Industry median: 25 533 €Q3·25Q4 2025 Company: 297 674 € Industry median: 25 754 €Q1 2026 Company: 250 081 € Industry median: 20 462 €Q1·26Q2 2026 Company: 163 495 € Industry median: 22 677 €Q3 2026 Company: 254 851 € Industry median: 25 252 €Q3·26
  • 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: 1 103 € · +0.0% vs Q2 2026 · industry median 1 211 € · above 41% of the industry
05001 0001 500Q4 2023 Company: 771 € Industry median: 1 145 €Q4·23Q1 2024 Company: 1 071 € Industry median: 1 097 €Q2 2024 Company: 1 071 € Industry median: 1 083 €Q2·24Q3 2024 Company: 1 071 € Industry median: 1 142 €Q4 2024 Company: 1 071 € Industry median: 1 179 €Q4·24Q1 2025 Company: 1 105 € Industry median: 1 188 €Q2 2025 Company: 1 123 € Industry median: 1 149 €Q2·25Q3 2025 Company: 1 123 € Industry median: 1 208 €Q4 2025 Company: 1 123 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 110 € Industry median: 1 183 €Q2 2026 Company: 1 103 € Industry median: 1 166 €Q2·26Q3 2026 Company: 1 103 € Industry median: 1 211 €Q3·2605001 0001 500Q4 2024 Company: 1 071 € Industry median: 1 179 €Q1 2025 Company: 1 105 € Industry median: 1 188 €Q1·25Q2 2025 Company: 1 123 € Industry median: 1 149 €Q3 2025 Company: 1 123 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 123 € Industry median: 1 254 €Q1 2026 Company: 1 110 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 103 € Industry median: 1 166 €Q3 2026 Company: 1 103 € Industry median: 1 211 €Q3·26
  • 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.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q4 2023 Company: 2Q4·23Q1 2024 Company: 2Q2 2024 Company: 2Q2·24Q3 2024 Company: 2Q4 2024 Company: 2Q4·24Q1 2025 Company: 2Q2 2025 Company: 2Q2·25Q3 2025 Company: 2Q4 2025 Company: 2Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q4 2024 Company: 2Q1 2025 Company: 2Q1·25Q2 2025 Company: 2Q3 2025 Company: 2Q3·25Q4 2025 Company: 2Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € thousand Q3 2026: 26 034 € · −9.6% vs Q2 2026
050100150Q4 2023 Company: 5 334 €Q4·23Q1 2024 Company: 12 606 €Q2 2024 Company: 70 879 €Q2·24Q3 2024 Company: 2 013 €Q4 2024 Company: 5 836 €Q4·24Q1 2025 Company: 25 146 €Q2 2025 Company: 11 230 €Q2·25Q3 2025 Company: 125 074 €Q4 2025 Company: 2 520 €Q4·25Q1 2026 Company: 37 419 €Q2 2026 Company: 28 814 €Q2·26Q3 2026 Company: 26 034 €Q3·26050100150Q4 2024 Company: 5 836 €Q1 2025 Company: 25 146 €Q1·25Q2 2025 Company: 11 230 €Q3 2025 Company: 125 074 €Q3·25Q4 2025 Company: 2 520 €Q1 2026 Company: 37 419 €Q1·26Q2 2026 Company: 28 814 €Q3 2026 Company: 26 034 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 254 851 26 034 2 206 2
Q2 2026 163 495 28 814 2 206 2
Q1 2026 250 081 37 419 2 219 2
Q4 2025 297 674 2 520 2 245 2
Q3 2025 889 688 125 074 2 245 2
Q2 2025 243 215 11 230 2 245 2
Q1 2025 286 270 25 146 2 210 2
Q4 2024 156 492 5 836 2 142 2
Q3 2024 — 2 013 2 142 2
Q2 2024 500 000 70 879 2 142 2
Q1 2024 101 566 12 606 2 142 2
Q4 2023 219 893 5 334 1 542 2
Q3 2023 154 802 6 863 1 242 2
Q2 2023 215 953 28 274 1 242 2
Q1 2023 95 525 4 923 3 226 2
Q4 2022 139 779 12 323 5 919 4
Q3 2022 227 684 29 811 3 789 4
Q2 2022 219 632 15 084 1 614 3
Q1 2022 313 094 59 493 14 938 1
Labour taxes per employee per month
368 €
Turnover per employee in the quarter
127 426 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € thousand 2025: 1 651 657 € · +109.3% vs 2024 · industry median 38 239 € · above 98% of the industry
05001 0001 5002 0002020 Company: 404 218 € Industry median: 35 414 €20202021 Company: 583 234 € Industry median: 38 300 €20212022 Company: 854 912 € Industry median: 39 540 €20222023 Company: 716 697 € Industry median: 37 253 €20232024 Company: 788 952 € Industry median: 37 686 €20242025 Company: 1 651 657 € Industry median: 38 239 €202505001 0001 5002 0002020 Company: 404 218 € Industry median: 35 414 €2021 Company: 583 234 € Industry median: 38 300 €20212022 Company: 854 912 € Industry median: 39 540 €2023 Company: 716 697 € Industry median: 37 253 €20232024 Company: 788 952 € Industry median: 37 686 €2025 Company: 1 651 657 € Industry median: 38 239 €2025
  • 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, € thousand 2025: 133 732 € · +165.6% vs 2024 · industry median 408 € · above 98% of the industry
0501001502002020 Company: 158 792 € Industry median: 282 €20202021 Company: 95 162 € Industry median: 315 €20212022 Company: 38 626 € Industry median: 397 €20222023 Company: 199 625 € Industry median: 253 €20232024 Company: 50 349 € Industry median: 107 €20242025 Company: 133 732 € Industry median: 408 €20250501001502002020 Company: 158 792 € Industry median: 282 €2021 Company: 95 162 € Industry median: 315 €20212022 Company: 38 626 € Industry median: 397 €2023 Company: 199 625 € Industry median: 253 €20232024 Company: 50 349 € Industry median: 107 €2025 Company: 133 732 € Industry median: 408 €2025
  • 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: 8.1 % · +1.7 pp vs the year before · industry median 3.5 % · above 62% of the industry
0102030402020 Company: 39.3 % Industry median: 4.0 %20202021 Company: 16.3 % Industry median: 3.8 %20212022 Company: 4.5 % Industry median: 3.9 %20222023 Company: 27.9 % Industry median: 3.9 %20232024 Company: 6.4 % Industry median: 2.8 %20242025 Company: 8.1 % Industry median: 3.5 %20250102030402020 Company: 39.3 % Industry median: 4.0 %2021 Company: 16.3 % Industry median: 3.8 %20212022 Company: 4.5 % Industry median: 3.9 %2023 Company: 27.9 % Industry median: 3.9 %20232024 Company: 6.4 % Industry median: 2.8 %2025 Company: 8.1 % Industry median: 3.5 %2025
  • 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: 706 766 € · +16.2% vs 2024
02004006008002020 Company: 222 542 €20202021 Company: 322 973 €20212022 Company: 345 885 €20222023 Company: 528 358 €20232024 Company: 608 391 €20242025 Company: 706 766 €202502004006008002020 Company: 222 542 €2021 Company: 322 973 €20212022 Company: 345 885 €2023 Company: 528 358 €20232024 Company: 608 391 €2025 Company: 706 766 €2025
Equity, € thousand 2025: 678 786 € · +24.5% vs 2024
02004006008002020 Company: 161 292 €20202021 Company: 256 454 €20212022 Company: 295 080 €20222023 Company: 494 705 €20232024 Company: 545 054 €20242025 Company: 678 786 €202502004006008002020 Company: 161 292 €2021 Company: 256 454 €20212022 Company: 295 080 €2023 Company: 494 705 €20232024 Company: 545 054 €2025 Company: 678 786 €2025
Employees 2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
012342020 Company: 1 Industry median: 220202021 Company: 4 Industry median: 220212022 Company: 2 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 220242025 Company: 1 Industry median: 22025012342020 Company: 1 Industry median: 22021 Company: 4 Industry median: 220212022 Company: 2 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 1 Industry median: 22025 Company: 1 Industry median: 22025
  • 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 1 651 657 133 732 24 911 706 766 678 786 1
2024 788 952 50 349 24 890 608 391 545 054 1
2023 716 697 199 625 20 756 528 358 494 705 1
2022 854 912 38 626 45 209 345 885 295 080 2
2021 583 234 95 162 88 071 322 973 256 454 4
2020 404 218 158 792 22 544 222 542 161 292 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
8.1 %
Net profit / revenue
Return on equity (ROE)
19.7 %
Net profit / equity
Return on assets (ROA)
18.9 %
Net profit / assets
Equity ratio
96.0 %
Equity / assets
Debt ratio
4.0 %
Liabilities / assets
Current ratio
23.64
Current assets / current liabilities
Revenue per employee
1 651 657 €
Revenue / average full-time employees
Labour cost per employee per month
2 076 €
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 27 Jun 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 8 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 5 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 18 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 1 Jul 2022 Company’s own e-Äriregister
2020 4 Nov 2019 – 31 Dec 2020 8 Jun 2021 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

  • Viktor Popandopulo
    Member of a senior management body (management or supervisory board) · since 4 Nov 2019

Founders and other persons

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 50132204 / 4
2 Sep 2023
Amendment entry In force
2 Sep 2023
PDF
Ä 50132204 / 3
20 Jan 2021
Amendment entry In force
20 Jan 2021
PDF
Ä 50132204 / 2
22 Jan 2020
Amendment under Commercial Code § 525 (2) In force
22 Jan 2020
PDF
Ä 50132204 / M1
4 Nov 2019
Ruling to eliminate deficiencies 4 Dec 2019 Deficiencies eliminated
4 Nov 2019
PDF
Ä 50132204
4 Nov 2019
First entry In force
4 Nov 2019
PDF

Sources: e-Äriregister and EMTA. Data updated 26 Oct 2026. Open at the source ↗ · Report an error in the data