Külmamasin OÜ is a OÜ based in Nõgiaru küla, registry code 16968637, status: active. Main activity: Installation, maintenance and repair of heating, ventilation and air conditioning equipment. According to EMTA, turnover for Q3 2026 was €71 962 with 2 employees.
Turnover
71 962 €
↑ 226.7%vs Q2 2026
State taxes
6 037 €
↑ 150.5%vs Q2 2026
Labour taxes
1 379 €
↑ 34.9%vs Q2 2026
Employees
2
+1vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202671 962 €
above 77% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee690 €
above 18% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025184 172 €
above 81% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 20257.9 %
above 60% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q2 2024 – Q3 2026
Turnover, € Q3 2026: 71 962 € · +226.7% vs Q2 2026 · industry median 23 017 € · above 77% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 690 € · −32.5% vs Q2 2026 · industry median 1 236 € · above 18% of the industry
Company
Industry median
Industry: Specialised construction activities (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: 6 037 € · +150.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
71 962
6 037
1 379
2
Q2 2026
22 027
2 410
1 022
1
Q1 2026
58 889
4 793
1 880
2
Q4 2025
50 876
4 053
1 031
2
Q3 2025
50 945
4 111
1 106
1
Q2 2025
38 416
4 151
1 106
1
Q1 2025
18 169
2 825
955
1
Q4 2024
24 864
4 175
2 122
1
Q3 2024
15 668
2 174
1 314
1
Q2 2024
3 440
—
—
1
Labour taxes per employee per month
230 €
Turnover per employee in the quarter
35 981 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € thousand 2025: 184 172 € · +255.3% vs 2024 · industry median 37 328 € · above 81% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 14 490 € · +679.5% vs 2024 · industry median 561 € · above 81% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 7.9 % · +4.3 pp vs the year before · industry median 3.9 % · above 60% of the industry
Company
Industry median
Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 39 390 € · +177.6% vs 2024Equity, € 2025: 16 359 € · +775.3% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry
Company
Industry median
Industry: Specialised construction activities (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
184 172
14 490
16 059
39 390
16 359
1
2024
51 832
1 859
11 363
14 187
1 869
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
7.9 %
Net profit / revenue
Return on equity (ROE)
88.6 %
Net profit / equity
Return on assets (ROA)
36.8 %
Net profit / assets
Equity ratio
41.5 %
Equity / assets
Debt ratio
58.5 %
Liabilities / assets
Current ratio
1.07
Current assets / current liabilities
Revenue per employee
184 172 €
Revenue / average full-time employees
Labour cost per employee per month
1 338 €
Labour costs / employees / 12 months (incl. employer taxes)
