PGM Smith OÜ is a OÜ based in Vaela küla, registry code 16872311, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €65 247 with 2 employees.
Turnover
65 247 €
↑ 6.5%vs Q2 2026
State taxes
7 953 €
↓ 54.0%vs Q2 2026
Labour taxes
6 941 €
↑ 101.7%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Activities of head offices and management consultancy · EMTAK 70
Turnover · Q3 202665 247 €
above 86% of companies
industry median 13 705 € · companies in the industry: 4 338
Labour taxes per employee3 471 €
above 77% of companies
industry median 1 649 € · companies in the industry: 1 689
Revenue · 2025126 155 €
above 88% of companies
industry median 10 800 € · companies in the industry: 9 687
Net profit margin · 202567.0 %
above 75% of companies
industry median 22.0 % · companies in the industry: 6 494
Taxes and turnover
Q1 2024 – Q3 2026
Turnover, € Q3 2026: 65 247 € · +6.5% vs Q2 2026 · industry median 13 705 € · above 86% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 3 471 € · +101.7% vs Q2 2026 · industry median 1 649 € · above 77% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 7 953 € · −54.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
65 247
7 953
6 941
2
Q2 2026
61 259
17 291
3 442
2
Q1 2026
34 661
1 626
1 758
1
Q4 2025
41 943
1 627
1 758
1
Q3 2025
51 724
1 475
970
1
Q2 2025
24 490
498
138
—
Q1 2025
—
—
—
—
Q4 2024
—
—
—
—
Q3 2024
—
—
—
—
Q2 2024
19 775
—
—
—
Q1 2024
19 928
—
—
—
Labour taxes per employee per month
1 157 €
Turnover per employee in the quarter
32 624 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € thousand 2025: 126 155 € · +217.7% vs 2024 · industry median 10 800 € · above 88% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 84 582 € · +182.5% vs 2024 · industry median 284 € · above 91% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 67.0 % · −8.4 pp vs the year before · industry median 22.0 % · above 75% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 119 113 € · +267.2% vs 2024Equity, € thousand 2025: 117 021 € · +260.7% vs 2024Employees2025: 1 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Activities of head offices and management consultancy (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
126 155
84 582
7 827
119 113
117 021
1
2024
39 704
29 939
0
32 439
32 439
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
67.0 %
Net profit / revenue
Return on equity (ROE)
72.3 %
Net profit / equity
Return on assets (ROA)
71.0 %
Net profit / assets
Equity ratio
98.2 %
Equity / assets
Debt ratio
1.8 %
Liabilities / assets
Current ratio
48.84
Current assets / current liabilities
Revenue per employee
126 155 €
Revenue / average full-time employees
Labour cost per employee per month
652 €
Labour costs / employees / 12 months (incl. employer taxes)
