P & M Koda OÜ is a OÜ based in Tartu linn, registry code 16757047, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €43 858 with 1 employees.
Turnover
43 858 €
↓ 25.9%vs Q2 2026
State taxes
2 566 €
↑ 82.2%vs Q2 2026
Labour taxes
2 738 €
↑ 128.0%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 202643 858 €
above 62% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee2 738 €
above 87% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202585 401 €
above 66% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 202520.8 %
above 80% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q1 2024 – Q3 2026
Turnover, € Q3 2026: 43 858 € · −25.9% vs Q2 2026 · industry median 25 252 € · above 62% 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: 2 738 € · +356.0% vs Q2 2026 · industry median 1 211 € · above 87% 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: 2 566 € · +82.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
43 858
2 566
2 738
1
Q2 2026
59 171
1 408
1 201
2
Q1 2026
19 998
1 249
1 219
1
Q4 2025
38 262
4 519
2 190
1
Q3 2025
31 454
2 439
1 657
2
Q2 2025
6 563
582
—
1
Q1 2025
6 540
1 746
671
—
Q4 2024
17 071
—
334
1
Q3 2024
37 806
—
—
—
Q2 2024
10 318
59
—
—
Q1 2024
—
—
—
—
Labour taxes per employee per month
913 €
Turnover per employee in the quarter
43 858 €
Q3 2026 · calculated from EMTA data
Financials by year
2023 – 2025
Revenue, € 2025: 85 401 € · +23.4% vs 2024 · industry median 38 239 € · above 66% 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: 17 796 € · −40.8% vs 2024 · industry median 411 € · above 82% 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: 20.8 % · −22.6 pp vs the year before · industry median 3.5 % · above 80% 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: 243 773 € · −0.4% vs 2024Equity, € 2025: 60 786 € · +41.4% vs 2024Employees2025: 2 · +100.0% 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
85 401
17 796
13 599
243 773
60 786
2
2024
69 195
30 040
3 291
244 790
42 990
1
2023
26 086
10 450
0
234 253
12 950
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
20.8 %
Net profit / revenue
Return on equity (ROE)
29.3 %
Net profit / equity
Return on assets (ROA)
7.3 %
Net profit / assets
Equity ratio
24.9 %
Equity / assets
Debt ratio
75.1 %
Liabilities / assets
Current ratio
12.54
Current assets / current liabilities
Revenue per employee
42 701 €
Revenue / average full-time employees
Labour cost per employee per month
567 €
Labour costs / employees / 12 months (incl. employer taxes)
