Finlum OÜ is a OÜ based in Viljandi linn, registry code 14963305, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €6 386 with 1 employees.
Turnover
6 386 €
↓ 12.4%vs Q2 2026
State taxes
2 025 €
↓ 37.0%vs Q2 2026
Labour taxes
1 987 €
↓ 17.1%vs Q2 2026
Employees
1
−1vs 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 20266 386 €
above 19% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee1 987 €
above 76% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202554 842 €
above 58% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 2025-10.8 %
above 17% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 6 386 € · −12.4% vs Q2 2026 · industry median 25 252 € · above 19% 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: 1 987 € · +65.9% vs Q2 2026 · industry median 1 211 € · above 76% 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: 1 · −50.0% vs Q2 2026State taxes, € Q3 2026: 2 025 € · −37.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
6 386
2 025
1 987
1
Q2 2026
7 293
3 213
2 396
2
Q1 2026
3 127
2 991
2 993
2
Q4 2025
6 112
2 987
2 915
2
Q3 2025
19 464
2 029
2 175
2
Q2 2025
17 020
5 680
6 189
2
Q1 2025
14 326
3 379
3 428
3
Q4 2024
27 325
4 163
2 134
3
Q3 2024
30 287
2 988
2 525
2
Q2 2024
45 062
4 817
2 155
2
Q1 2024
36 091
3 207
2 606
1
Q4 2023
52 979
6 178
2 598
2
Q3 2023
32 758
4 939
1 533
2
Q2 2023
29 950
4 812
2 801
2
Q1 2023
17 255
3 333
1 566
2
Q4 2022
32 648
3 237
1 572
1
Q3 2022
19 726
3 220
2 038
1
Q2 2022
32 074
1 976
1 328
1
Q1 2022
21 013
3 229
80
1
Labour taxes per employee per month
662 €
Turnover per employee in the quarter
6 386 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 54 842 € · −57.8% vs 2024 · industry median 38 239 € · above 58% 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: -5 916 € · +79.3% vs 2024 · industry median 411 € · above 14% 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: -10.8 % · +11.2 pp vs the year before · industry median 3.5 % · above 17% 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: 436 370 € · +57.7% vs 2024Equity, € 2025: -15 494 € · −61.8% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% 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
54 842
-5 916
3 599
436 370
-15 494
2
2024
130 028
-28 579
27 423
276 770
-9 578
2
2023
135 336
9 146
23 960
38 911
19 003
2
2022
108 665
1 828
14 553
30 704
9 357
1
2021
24 340
5 774
0
27 411
5 529
0
2020
0
-246
0
954
-246
0
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
-10.8 %
Net profit / revenue
Return on assets (ROA)
-1.4 %
Net profit / assets
Equity ratio
-3.6 %
Equity / assets
Debt ratio
103.6 %
Liabilities / assets
Current ratio
11.38
Current assets / current liabilities
Revenue per employee
27 421 €
Revenue / average full-time employees
Labour cost per employee per month
150 €
Labour costs / employees / 12 months (incl. employer taxes)
