SandMan OÜ is a OÜ based in Põlva linn, registry code 16349029, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €20 829 with 1 employees.
Turnover
20 829 €
↑ 247.1%vs Q2 2026
State taxes
1 103 €
↓ 45.5%vs Q2 2026
Labour taxes
1 228 €
↑ 8.6%vs Q2 2026
Employees
1
±0vs 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 202620 829 €
above 45% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee1 228 €
above 51% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202541 976 €
above 52% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 2025-3.5 %
above 24% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 20 829 € · +247.1% vs Q2 2026 · industry median 25 252 € · above 45% 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: 1 228 € · +8.6% vs Q2 2026 · industry median 1 211 € · above 51% 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 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 103 € · −45.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
20 829
1 103
1 228
1
Q2 2026
6 000
2 025
1 131
1
Q1 2026
6 000
2 185
1 114
1
Q4 2025
9 506
2 712
1 149
1
Q3 2025
14 862
1 726
1 149
1
Q2 2025
14 094
1 736
1 142
1
Q1 2025
3 781
1 198
1 107
1
Q4 2024
8 751
1 544
1 524
1
Q3 2024
4 095
382
1 350
1
Q2 2024
13 819
1 375
1 524
1
Q1 2024
12 759
1 328
1 469
1
Q4 2023
18 859
1 235
1 358
1
Q3 2023
8 030
1 375
1 524
1
Q2 2023
16 025
2 314
1 671
1
Q1 2023
12 344
1 470
1 623
1
Q4 2022
14 289
2 476
2 697
1
Q3 2022
12 757
1 623
1 684
1
Q2 2022
13 532
1 020
1 123
1
Q1 2022
9 028
921
1 023
1
Labour taxes per employee per month
409 €
Turnover per employee in the quarter
20 829 €
Q3 2026 · calculated from EMTA data
Financials by year
2022 – 2025
Revenue, € 2025: 41 976 € · +14.3% vs 2024 · industry median 38 239 € · above 52% 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: -1 453 € · +83.9% vs 2024 · industry median 410 € · above 22% 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: -3.5 % · +21.2 pp vs the year before · industry median 3.5 % · above 24% 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, € 2025: 19 261 € · −8.2% vs 2024Equity, € 2025: 2 623 € · −35.6% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% 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
41 976
-1 453
14 580
19 261
2 623
1
2024
36 719
-9 045
16 136
20 979
4 076
1
2023
56 320
5 919
17 288
14 810
13 121
1
2022
61 022
7 902
23 093
12 072
10 402
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
-3.5 %
Net profit / revenue
Return on equity (ROE)
-55.4 %
Net profit / equity
Return on assets (ROA)
-7.5 %
Net profit / assets
Equity ratio
13.6 %
Equity / assets
Debt ratio
86.4 %
Liabilities / assets
Current ratio
1.01
Current assets / current liabilities
Revenue per employee
41 976 €
Revenue / average full-time employees
Labour cost per employee per month
1 215 €
Labour costs / employees / 12 months (incl. employer taxes)
