Lumer OÜ is a OÜ based in Uhtna alevik, registry code 16813633, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €11 033 with 2 employees.
Turnover
11 033 €
↑ 45.8%vs Q2 2026
State taxes
2 230 €
↑ 57.0%vs Q2 2026
Labour taxes
801 €
↓ 31.1%vs Q2 2026
Employees
2
+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 202611 033 €
above 30% of companies
industry median 25 270 € · companies in the industry: 4 697
Labour taxes per employee401 €
above 10% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 202529 624 €
above 44% of companies
industry median 38 239 € · companies in the industry: 7 001
Net profit margin · 20250.4 %
above 35% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 11 033 € · +45.8% vs Q2 2026 · industry median 25 270 € · above 30% 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: 401 € · −65.6% vs Q2 2026 · industry median 1 211 € · above 10% 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: 2 · +100.0% vs Q2 2026State taxes, € Q3 2026: 2 230 € · +57.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
11 033
2 230
801
2
Q2 2026
7 567
1 420
1 163
1
Q1 2026
2 823
326
365
1
Q4 2025
8 947
1 799
766
1
Q3 2025
2 450
619
677
1
Q2 2025
12 539
2 264
1 149
1
Q1 2025
8 147
1 672
735
1
Q4 2024
9 155
1 151
722
1
Q3 2024
13 179
851
175
1
Q2 2024
5 527
105
—
—
Q1 2024
4 663
195
—
—
Q4 2023
3 887
—
—
—
Labour taxes per employee per month
134 €
Turnover per employee in the quarter
5 517 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € 2025: 29 624 € · −36.9% vs 2024 · industry median 38 239 € · above 44% 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: 118 € · −97.7% vs 2024 · industry median 409 € · above 46% 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: 0.4 % · −10.4 pp vs the year before · industry median 3.5 % · above 35% 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: 9 291 € · +1.1% vs 2024Equity, € 2025: 7 684 € · +1.6% 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
29 624
118
10 674
9 291
7 684
1
2024
46 969
5 065
4 114
9 187
7 566
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
0.4 %
Net profit / revenue
Return on equity (ROE)
1.5 %
Net profit / equity
Return on assets (ROA)
1.3 %
Net profit / assets
Equity ratio
82.7 %
Equity / assets
Debt ratio
17.3 %
Liabilities / assets
Current ratio
1.96
Current assets / current liabilities
Revenue per employee
29 624 €
Revenue / average full-time employees
Labour cost per employee per month
890 €
Labour costs / employees / 12 months (incl. employer taxes)
