Luka Ehitus OÜ

Active Registry code 16876533 OÜ Liikva küla Registered 11 Dec 2023
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Luka Ehitus OÜ is a OÜ based in Liikva küla, registry code 16876533, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €113 045 with 5 employees.

Turnover
113 045 €
↓ 12.0% vs Q2 2026
State taxes
11 587 €
↓ 1.1% vs Q2 2026
Labour taxes
9 625 €
↑ 25.4% vs Q2 2026
Employees
5
±0 vs 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 2026 113 045 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 1 925 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 142 698 €
    industry median 38 239 € · companies in the industry: 6 999
  • Net profit margin · 2025 26.9 %
    industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q1 2024 – Q3 2026
Turnover, € thousand Q3 2026: 113 045 € · −12.0% vs Q2 2026 · industry median 25 252 € · above 81% of the industry
050100150Q1 2024 Company: 16 475 € Industry median: 19 618 €Q1·24Q2 2024 Company: 11 972 € Industry median: 21 373 €Q3 2024 Company: 13 985 € Industry median: 26 160 €Q3·24Q4 2024 Company: 14 672 € Industry median: 25 496 €Q1 2025 Company: 11 227 € Industry median: 19 568 €Q1·25Q2 2025 Company: 33 101 € Industry median: 22 577 €Q3 2025 Company: 22 051 € Industry median: 25 533 €Q3·25Q4 2025 Company: 58 302 € Industry median: 25 721 €Q1 2026 Company: 37 242 € Industry median: 20 483 €Q1·26Q2 2026 Company: 128 458 € Industry median: 22 672 €Q3 2026 Company: 113 045 € Industry median: 25 252 €Q3·26050100150Q4 2024 Company: 14 672 € Industry median: 25 496 €Q1 2025 Company: 11 227 € Industry median: 19 568 €Q1·25Q2 2025 Company: 33 101 € Industry median: 22 577 €Q3 2025 Company: 22 051 € Industry median: 25 533 €Q3·25Q4 2025 Company: 58 302 € Industry median: 25 721 €Q1 2026 Company: 37 242 € Industry median: 20 483 €Q1·26Q2 2026 Company: 128 458 € Industry median: 22 672 €Q3 2026 Company: 113 045 € Industry median: 25 252 €Q3·26
  • 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: 1 925 € · +25.4% vs Q2 2026 · industry median 1 211 € · above 75% of the industry
05001 0001 5002 000Q1 2024 Company: — Industry median: 1 097 €Q1·24Q2 2024 Company: 37 € Industry median: 1 083 €Q3 2024 Company: 35 € Industry median: 1 142 €Q3·24Q4 2024 Company: 635 € Industry median: 1 179 €Q1 2025 Company: 15 € Industry median: 1 188 €Q1·25Q2 2025 Company: 827 € Industry median: 1 149 €Q3 2025 Company: 1 241 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 386 € Industry median: 1 254 €Q1 2026 Company: 520 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 536 € Industry median: 1 166 €Q3 2026 Company: 1 925 € Industry median: 1 211 €Q3·2605001 0001 5002 000Q4 2024 Company: 635 € Industry median: 1 179 €Q1 2025 Company: 15 € Industry median: 1 188 €Q1·25Q2 2025 Company: 827 € Industry median: 1 149 €Q3 2025 Company: 1 241 € Industry median: 1 208 €Q3·25Q4 2025 Company: 1 386 € Industry median: 1 254 €Q1 2026 Company: 520 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 536 € Industry median: 1 166 €Q3 2026 Company: 1 925 € Industry median: 1 211 €Q3·26
  • 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.

Employees Q3 2026: 5 · +0.0% vs Q2 2026
012345Q1 2024 Company: 1Q1·24Q2 2024 Company: 1Q3 2024 Company: 3Q3·24Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 4Q1·26Q2 2026 Company: 5Q3 2026 Company: 5Q3·26012345Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 4Q1·26Q2 2026 Company: 5Q3 2026 Company: 5Q3·26
State taxes, € Q3 2026: 11 587 € · −1.1% vs Q2 2026
02 5005 0007 50010 00012 500Q1 2024 Company: —Q1·24Q2 2024 Company: 161 €Q3 2024 Company: 391 €Q3·24Q4 2024 Company: 747 €Q1 2025 Company: 50 €Q1·25Q2 2025 Company: 1 398 €Q3 2025 Company: 1 120 €Q3·25Q4 2025 Company: 2 677 €Q1 2026 Company: 4 262 €Q1·26Q2 2026 Company: 11 721 €Q3 2026 Company: 11 587 €Q3·2602 5005 0007 50010 00012 500Q4 2024 Company: 747 €Q1 2025 Company: 50 €Q1·25Q2 2025 Company: 1 398 €Q3 2025 Company: 1 120 €Q3·25Q4 2025 Company: 2 677 €Q1 2026 Company: 4 262 €Q1·26Q2 2026 Company: 11 721 €Q3 2026 Company: 11 587 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 113 045 11 587 9 625 5
Q2 2026 128 458 11 721 7 678 5
Q1 2026 37 242 4 262 2 081 4
Q4 2025 58 302 2 677 1 386 1
Q3 2025 22 051 1 120 1 241 1
Q2 2025 33 101 1 398 827 1
Q1 2025 11 227 50 15 1
Q4 2024 14 672 747 635 1
Q3 2024 13 985 391 106 3
Q2 2024 11 972 161 37 1
Q1 2024 16 475 — — 1
Labour taxes per employee per month
642 €
Turnover per employee in the quarter
22 609 €

Q3 2026 · calculated from EMTA data

Financials by year

2024 – 2025
Revenue, € thousand 2025: 142 698 € · +94.3% vs 2024 · industry median 38 239 € · above 74% of the industry
0501001502024 Company: 73 438 € Industry median: 37 693 €20242025 Company: 142 698 € Industry median: 38 239 €20250501001502024 Company: 73 438 € Industry median: 37 693 €2025 Company: 142 698 € Industry median: 38 239 €2025
  • 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: 38 447 € · +283.9% vs 2024 · industry median 411 € · above 90% of the industry
010 00020 00030 00040 0002024 Company: 10 014 € Industry median: 108 €20242025 Company: 38 447 € Industry median: 411 €2025010 00020 00030 00040 0002024 Company: 10 014 € Industry median: 108 €2025 Company: 38 447 € Industry median: 411 €2025
  • 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: 26.9 % · +13.3 pp vs the year before · industry median 3.5 % · above 84% of the industry
01020302024 Company: 13.6 % Industry median: 2.8 %20242025 Company: 26.9 % Industry median: 3.5 %202501020302024 Company: 13.6 % Industry median: 2.8 %2025 Company: 26.9 % Industry median: 3.5 %2025
  • 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: 84 379 € · +145.5% vs 2024
020 00040 00060 00080 000100 0002024 Company: 34 366 €20242025 Company: 84 379 €2025020 00040 00060 00080 000100 0002024 Company: 34 366 €2025 Company: 84 379 €2025
Equity, € 2025: 43 447 € · +189.4% vs 2024
010 00020 00030 00040 00050 0002024 Company: 15 014 €20242025 Company: 43 447 €2025010 00020 00030 00040 00050 0002024 Company: 15 014 €2025 Company: 43 447 €2025
Employees 2025: 2 · +0.0% vs 2024 · industry median 2 · above 50% of the industry
0.00.51.01.52.02024 Company: 2 Industry median: 220242025 Company: 2 Industry median: 220250.00.51.01.52.02024 Company: 2 Industry median: 22025 Company: 2 Industry median: 22025
  • 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 142 698 38 447 11 625 84 379 43 447 2
2024 73 438 10 014 5 142 34 366 15 014 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
26.9 %
Net profit / revenue
Return on equity (ROE)
88.5 %
Net profit / equity
Return on assets (ROA)
45.6 %
Net profit / assets
Equity ratio
51.5 %
Equity / assets
Debt ratio
48.5 %
Liabilities / assets
Current ratio
0.53
Current assets / current liabilities
Revenue per employee
71 349 €
Revenue / average full-time employees
Labour cost per employee per month
484 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 5 Feb 2026 Company’s own e-Äriregister
2024 11 Dec 2023 – 31 Dec 2024 6 Mar 2025 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 50243371 / 3
15 Oct 2026
Amendment under Code of Civil Procedure § 595¹ (1) In force
15 Oct 2026
PDF
Ä 50243371 / 2
7 Nov 2024
Amendment entry In force
7 Nov 2024
PDF
Ä 50243371 / M2
7 Oct 2024
Ruling to eliminate deficiencies 6 Nov 2024 Deficiencies eliminated
7 Nov 2024
PDF
Ä 50243371 / M1
2 Oct 2024
Ruling to eliminate deficiencies 1 Nov 2024 Deficiencies eliminated
7 Nov 2024
PDF
Ä 50243371
11 Dec 2023
First entry In force
11 Dec 2023
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data