L.M Viimistlus OÜ is a OÜ based in Koonga küla, registry code 16375788, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €9 421 with 1 employees.
Turnover
9 421 €
↓ 53.7%vs Q2 2026
State taxes
2 966 €
↓ 62.5%vs Q2 2026
Labour taxes
2 018 €
↓ 41.2%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 20269 421 €
above 26% of companies
industry median 25 270 € · companies in the industry: 4 695
Labour taxes per employee2 018 €
above 77% of companies
industry median 1 210 € · companies in the industry: 4 132
Revenue · 202518 920 €
above 37% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 202519.1 %
above 78% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 9 421 € · −53.7% vs Q2 2026 · industry median 25 270 € · above 26% 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: 2 018 € · −41.2% vs Q2 2026 · industry median 1 210 € · above 77% 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: 2 966 € · −62.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
9 421
2 966
2 018
1
Q2 2026
20 362
7 919
3 430
1
Q1 2026
11 616
850
—
2
Q4 2025
5 660
1 078
157
—
Q3 2025
8 160
1 786
349
—
Q2 2025
3 900
808
113
—
Q1 2025
700
65
35
—
Q4 2024
1 580
1 094
1 162
—
Q3 2024
5 320
1 783
1 093
2
Q2 2024
10 355
2 079
690
1
Q1 2024
10 980
2 772
1 423
—
Q4 2023
5 130
1 548
894
2
Q3 2023
9 400
2 510
1 338
1
Q2 2023
13 890
3 595
1 235
2
Q1 2023
7 520
2 451
537
1
Q4 2022
4 050
170
—
—
Q3 2022
10 690
2 425
709
—
Q2 2022
—
—
—
1
Labour taxes per employee per month
673 €
Turnover per employee in the quarter
9 421 €
Q3 2026 · calculated from EMTA data
Financials by year
2022 – 2025
Revenue, € 2025: 18 920 € · −16.3% vs 2024 · industry median 38 239 € · above 37% 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: 3 623 € · +143.1% vs 2024 · industry median 411 € · above 64% 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: 19.1 % · +56.3 pp vs the year before · industry median 3.5 % · above 78% 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: 10 928 € · +35.5% vs 2024Equity, € 2025: 9 599 € · +60.6% 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
18 920
3 623
2 177
10 928
9 599
1
2024
22 605
-8 400
12 390
8 065
5 976
1
2023
41 853
11 999
15 903
16 815
14 376
1
2022
14 740
2 377
2 450
4 952
4 877
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
19.1 %
Net profit / revenue
Return on equity (ROE)
37.7 %
Net profit / equity
Return on assets (ROA)
33.2 %
Net profit / assets
Equity ratio
87.8 %
Equity / assets
Debt ratio
12.2 %
Liabilities / assets
Current ratio
5.65
Current assets / current liabilities
Revenue per employee
18 920 €
Revenue / average full-time employees
Labour cost per employee per month
181 €
Labour costs / employees / 12 months (incl. employer taxes)
