ABmaster OÜ

Active Registry code 17277823 OÜ Viru-Nigula alevik Registered 8 Jul 2025
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ABmaster OÜ is a OÜ based in Viru-Nigula alevik, registry code 17277823, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €15 840 with 2 employees.

Turnover
15 840 €
↑ 24.8% vs Q2 2026
State taxes
5 735 €
↑ 21.9% vs Q2 2026
Labour taxes
1 911 €
↓ 7.6% vs Q2 2026
Employees
2
±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 15 840 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 956 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 26 372 €
    industry median 38 239 € · companies in the industry: 7 001
  • Net profit margin · 2025 48.8 %
    industry median 3.5 % · companies in the industry: 5 562

Taxes and turnover

Q3 2025 – Q3 2026
Turnover, € Q3 2026: 15 840 € · +24.8% vs Q2 2026 · industry median 25 252 € · above 39% of the industry
010 00020 00030 000Q3 2025 Company: 7 538 € Industry median: 25 533 €Q3·25Q4 2025 Company: 14 240 € Industry median: 25 721 €Q4·25Q1 2026 Company: 13 645 € Industry median: 20 483 €Q1·26Q2 2026 Company: 12 689 € Industry median: 22 672 €Q2·26Q3 2026 Company: 15 840 € Industry median: 25 252 €Q3·26010 00020 00030 000Q3 2025 Company: 7 538 € Industry median: 25 533 €Q3·25Q4 2025 Company: 14 240 € Industry median: 25 721 €Q1 2026 Company: 13 645 € Industry median: 20 483 €Q1·26Q2 2026 Company: 12 689 € Industry median: 22 672 €Q3 2026 Company: 15 840 € 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: 956 € · −7.6% vs Q2 2026 · industry median 1 211 € · above 31% of the industry
05001 0001 500Q3 2025 Company: 0 € Industry median: 1 208 €Q3·25Q4 2025 Company: 809 € Industry median: 1 254 €Q4·25Q1 2026 Company: 964 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 034 € Industry median: 1 166 €Q2·26Q3 2026 Company: 956 € Industry median: 1 211 €Q3·2605001 0001 500Q3 2025 Company: 0 € Industry median: 1 208 €Q3·25Q4 2025 Company: 809 € Industry median: 1 254 €Q1 2026 Company: 964 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 034 € Industry median: 1 166 €Q3 2026 Company: 956 € 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: 2 · +0.0% vs Q2 2026
0.00.51.01.52.0Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q4·25Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·260.00.51.01.52.0Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 5 735 € · +21.9% vs Q2 2026
02 0004 0006 000Q3 2025 Company: 1 553 €Q3·25Q4 2025 Company: 3 091 €Q4·25Q1 2026 Company: 4 374 €Q1·26Q2 2026 Company: 4 703 €Q2·26Q3 2026 Company: 5 735 €Q3·2602 0004 0006 000Q3 2025 Company: 1 553 €Q3·25Q4 2025 Company: 3 091 €Q1 2026 Company: 4 374 €Q1·26Q2 2026 Company: 4 703 €Q3 2026 Company: 5 735 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 15 840 5 735 1 911 2
Q2 2026 12 689 4 703 2 068 2
Q1 2026 13 645 4 374 1 927 2
Q4 2025 14 240 3 091 809 1
Q3 2025 7 538 1 553 — 1
Labour taxes per employee per month
319 €
Turnover per employee in the quarter
7 920 €

Q3 2026 · calculated from EMTA data

Financials by year

2025 – 2025
Revenue, € 2025: 26 372 € · industry median 38 239 € · above 42% of the industry
010 00020 00030 00040 0002025 Company: 26 372 € Industry median: 38 239 €2025010 00020 00030 00040 0002025 Company: 26 372 € 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: 12 874 € · industry median 410 € · above 79% of the industry
05 00010 00015 0002025 Company: 12 874 € Industry median: 410 €202505 00010 00015 0002025 Company: 12 874 € Industry median: 410 €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: 48.8 % · industry median 3.5 % · above 92% of the industry
010203040502025 Company: 48.8 % Industry median: 3.5 %2025010203040502025 Company: 48.8 % 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: 17 348 €
05 00010 00015 00020 0002025 Company: 17 348 €202505 00010 00015 00020 0002025 Company: 17 348 €2025
Equity, € 2025: 12 884 €
05 00010 00015 0002025 Company: 12 884 €202505 00010 00015 0002025 Company: 12 884 €2025
Employees 2025: 1 · industry median 2 · above 5% of the industry
0.00.51.01.52.02025 Company: 1 Industry median: 220250.00.51.01.52.02025 Company: 1 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 26 372 12 874 6 100 17 348 12 884 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
48.8 %
Net profit / revenue
Return on equity (ROE)
99.9 %
Net profit / equity
Return on assets (ROA)
74.2 %
Net profit / assets
Equity ratio
74.3 %
Equity / assets
Debt ratio
25.7 %
Liabilities / assets
Current ratio
2.17
Current assets / current liabilities
Revenue per employee
26 372 €
Revenue / average full-time employees
Labour cost per employee per month
508 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 8 Jul 2025 – 31 Dec 2025 9 Jun 2026 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 2

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50286593 / 2
1 Feb 2026
 Amendment entry In force
1 Feb 2026
 PDF
Ä 50286593
8 Jul 2025
 First entry In force
8 Jul 2025
 PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data