P & M Koda OÜ
RegisteredKey figures
Ratios
2025Summary: P & M Koda OÜ
What kind of company is it?
P & M Koda OÜ (registry code 16757047) is a private limited company (OÜ). The company was entered in the Commercial Register in 2023 and has been registered for 3 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is construction of residential and non-residential buildings (EMTAK 41001). The company is registered for VAT (VAT number EE102698598).
How is the company doing financially?
Revenue in financial year 2025 was 85 401 €, up 23,4% on the previous year (69 195 €). From 2023 to 2025, revenue grew by an average of 80,9% per year. Net profit for financial year 2025 was 17 796 € (20,8% of revenue). The company was profitable in all 3 published financial years. In financial year 2025 the company had 2 employees (1 a year earlier). Revenue per employee was 42 701 €. At the end of financial year 2025, total assets were 243 773 € and equity 60 786 € (24,9% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 43 858 €, up 39,4% on the same quarter a year earlier. The company had 1 employees in that quarter. Labour taxes paid in the quarter: 2738 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1770 € per month.
Who runs the company and who owns it?
The management board has 2 members. According to the register, the company has 2 owners. The largest stake (50%) is held by a private individual.
Where does the data come from and how fresh is it?
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 07.07.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 43 858 € | 1 | 2738 € |
| Q2 2026 | 59 171 € | 2 | 1201 € |
| Q1 2026 | 19 998 € | 1 | 1219 € |
| Q4 2025 | 38 262 € | 1 | 2190 € |
| Q3 2025 | 31 454 € | 2 | 1657 € |
| Q2 2025 | 6563 € | 1 | 0 € |
| Q1 2025 | 6540 € | — | 671 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2023–2025
| 2023 | 2024 | 2025 | |
|---|---|---|---|
| Sales revenue | 26 086 | 69 195 | 85 401 |
| Net profit | 10 450 | 30 040 | 17 796 |
| Retained earnings | 0 | 10 451 | 40 490 |
| Total assets | 234 253 | 244 790 | 243 773 |
| Total liabilities | 221 303 | 201 800 | 182 987 |
| Total equity | 12 950 | 42 990 | 60 786 |
| Employees | 0 | 1 | 2 |
| Average gross salary (monthly) | — | — | 423 |
| Calculated dividend | — | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligations1 note6 clear
Data from public registers, not a credit rating.
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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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