OÜ Moodul Ekspert is a OÜ based in Kumna küla, registry code 16926366, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €425 with 30 employees.
Turnover
425 €
↓ 95.8%vs Q2 2026
State taxes
25 976 €
↑ 194.5%vs Q2 2026
Labour taxes
28 845 €
↑ 304.1%vs Q2 2026
Employees
30
+24vs 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 2026425 €
above 2% of companies
industry median 25 252 € · companies in the industry: 4 696
Labour taxes per employee962 €
above 32% of companies
industry median 1 211 € · companies in the industry: 4 133
Revenue · 2025111 000 €
above 70% of companies
industry median 38 239 € · companies in the industry: 7 000
Net profit margin · 20250.7 %
above 37% of companies
industry median 3.5 % · companies in the industry: 5 562
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 425 € · −95.8% vs Q2 2026 · industry median 25 252 € · above 2% 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: 962 € · −19.2% vs Q2 2026 · industry median 1 211 € · above 32% 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: 30 · +400.0% vs Q2 2026State taxes, € Q3 2026: 25 976 € · +194.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
425
25 976
28 845
30
Q2 2026
10 117
8 819
7 138
6
Q1 2026
—
8 398
8 774
2
Q4 2025
245
4 871
4 871
—
Q3 2025
356
5 465
5 589
—
Q2 2025
404
16 834
18 615
—
Q1 2025
—
25 128
27 920
6
Q4 2024
970
29 427
31 532
7
Q3 2024
1 693
7 362
7 881
7
Q2 2024
43
—
—
7
Q1 2024
—
—
—
7
Q4 2023
—
—
—
7
Q3 2023
—
—
—
7
Q2 2023
—
—
—
7
Q1 2023
—
—
—
7
Q4 2022
—
—
—
7
Q3 2022
—
—
—
7
Q2 2022
—
—
—
7
Q1 2022
—
—
—
8
Labour taxes per employee per month
321 €
Turnover per employee in the quarter
14 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € thousand 2025: 111 000 € · −44.4% vs 2024 · industry median 38 239 € · above 70% 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: 815 € · −83.9% vs 2024 · industry median 410 € · above 53% 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: 0.7 % · −1.8 pp vs the year before · industry median 3.5 % · above 37% 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: 14 133 € · −75.6% vs 2024Equity, € 2025: 6 876 € · +13.4% vs 2024Employees2025: 6 · −14.3% vs 2024 · industry median 2 · above 85% 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
111 000
815
95 102
14 133
6 876
6
2024
199 746
5 061
182 026
57 894
6 061
7
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
0.7 %
Net profit / revenue
Return on equity (ROE)
11.9 %
Net profit / equity
Return on assets (ROA)
5.8 %
Net profit / assets
Equity ratio
48.7 %
Equity / assets
Debt ratio
51.3 %
Liabilities / assets
Current ratio
1.95
Current assets / current liabilities
Revenue per employee
18 500 €
Revenue / average full-time employees
Labour cost per employee per month
1 321 €
Labour costs / employees / 12 months (incl. employer taxes)
