SM Partner OÜ is a OÜ based in Kangru alevik, registry code 17187712, status: active. Main activity: Business and other management consultancy activities. According to EMTA, turnover for Q3 2026 was €3 000 with 1 employees.
Turnover
3 000 €
↑ 0.0%vs Q2 2026
State taxes
1 399 €
↑ 0.1%vs Q2 2026
Labour taxes
815 €
↑ 0.0%vs Q2 2026
Employees
1
±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 20263 000 €
above 21% of companies
industry median 13 705 € · companies in the industry: 4 338
Labour taxes per employee815 €
above 14% of companies
industry median 1 649 € · companies in the industry: 1 689
Revenue · 20255 900 €
above 44% of companies
industry median 10 800 € · companies in the industry: 9 687
Net profit margin · 202547.3 %
above 66% of companies
industry median 22.0 % · companies in the industry: 6 494
Taxes and turnover
Q1 2025 – Q3 2026
Turnover, € Q3 2026: 3 000 € · +0.0% vs Q2 2026 · industry median 13 705 € · above 21% 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: 815 € · +0.0% vs Q2 2026 · industry median 1 649 € · above 14% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 1 399 € · +0.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
3 000
1 399
815
1
Q2 2026
3 000
1 397
815
1
Q1 2026
2 700
1 181
660
1
Q4 2025
2 100
981
582
1
Q3 2025
2 100
605
388
1
Q2 2025
1 000
807
646
1
Q1 2025
—
—
—
1
Labour taxes per employee per month
272 €
Turnover per employee in the quarter
3 000 €
Q3 2026 · calculated from EMTA data
Financials by year
2025 – 2025
Revenue, € 2025: 5 900 € · industry median 10 800 € · above 44% 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: 2 788 € · industry median 284 € · above 60% 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: 47.3 % · industry median 22.0 % · above 66% 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, € 2025: 3 932 €Equity, € 2025: 2 888 €Employees2025: 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
5 900
2 788
6 314
3 932
2 888
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
47.3 %
Net profit / revenue
Return on equity (ROE)
96.5 %
Net profit / equity
Return on assets (ROA)
70.9 %
Net profit / assets
Equity ratio
73.4 %
Equity / assets
Debt ratio
26.6 %
Liabilities / assets
Current ratio
2.13
Current assets / current liabilities
Revenue per employee
5 900 €
Revenue / average full-time employees
Labour cost per employee per month
526 €
Labour costs / employees / 12 months (incl. employer taxes)
