S&M Ehitus OÜ is a OÜ based in Suure-Jaani linn, registry code 16809933, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €51 369 with 3 employees.
Turnover
51 369 €
↑ 72.6%vs Q2 2026
State taxes
6 898 €
↑ 71.2%vs Q2 2026
Labour taxes
6 140 €
↑ 96.4%vs Q2 2026
Employees
3
±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 202651 369 €
above 66% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee2 047 €
above 77% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025146 101 €
above 74% of companies
industry median 38 239 € · companies in the industry: 6 999
Net profit margin · 20253.3 %
above 50% of companies
industry median 3.5 % · companies in the industry: 5 561
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 51 369 € · +72.6% vs Q2 2026 · industry median 25 252 € · 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.
Labour taxes per employee, € Q3 2026: 2 047 € · +96.4% vs Q2 2026 · industry median 1 211 € · 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: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 6 898 € · +71.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
51 369
6 898
6 140
3
Q2 2026
29 765
4 029
3 126
3
Q1 2026
40 124
6 503
1 516
3
Q4 2025
13 816
1 392
1 439
1
Q3 2025
102 614
1 040
1 085
1
Q2 2025
—
2 347
2 407
1
Q1 2025
7 820
1 638
1 241
2
Q4 2024
6 645
3 667
2 518
2
Q3 2024
126 905
8 005
3 948
2
Q2 2024
57 322
5 799
—
4
Q1 2024
26 525
5 584
—
—
Q4 2023
14 950
2 990
—
—
Labour taxes per employee per month
682 €
Turnover per employee in the quarter
17 123 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € thousand 2025: 146 101 € · −37.5% vs 2024 · industry median 38 239 € · above 74% 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: 4 883 € · −93.0% vs 2024 · industry median 411 € · above 67% 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: 3.3 % · −26.4 pp vs the year before · industry median 3.5 % · 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.
Assets, € thousand 2025: 134 981 € · +56.7% vs 2024Equity, € 2025: 76 834 € · +6.8% 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
146 101
4 883
17 409
134 981
76 834
2
2024
233 647
69 451
25 811
86 115
71 951
2
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
3.2 %
Net profit / revenue
Return on equity (ROE)
6.4 %
Net profit / equity
Return on assets (ROA)
3.6 %
Net profit / assets
Equity ratio
56.9 %
Equity / assets
Debt ratio
43.1 %
Liabilities / assets
Current ratio
2.43
Current assets / current liabilities
Revenue per employee
75 128 €
Revenue / average full-time employees
Labour cost per employee per month
725 €
Labour costs / employees / 12 months (incl. employer taxes)
