DRUŠTVO SA OGRANIČENOM ODGOVORNOŠĆU "THE HAND"- BUDVA
Total revenue · 2020–2025
21,824€2025. · −14.9% vs 2024
Click or tap a year to see its figures; drag across the chart to preview. Source: Tax Administration (IRMS) income statements.
Companies in the same activity or sector with a third to three times this company's revenue. The button next to one adds it to the comparison.
Event · 2024
Peak revenue
25.6k€
Event · 2020
First year in BizStats data
Event · 4 Sept 2019
Registered
Društvo sa ograničenom odgovornošću
* Avg payroll cost per employee per month = wages, wage compensation and other personnel expenses from the income statement (AOP 211: net wages, taxes and contributions on wages including the employer's, and other personnel expenses) / employees / 12. It is not an employee's gross or net salary; reporting errors can move it significantly, and values below 300€ a month are not shown. How we calculate →
Estimated net pay applies the employee deductions in force in the filing year to the avg payroll cost per employee: pension 15% (2022–2023), 13.75% (2024: 15% until September, 10% from October) or 10% (from 2025), unemployment 0.5%, income tax of 9% on the part between 700€ and 1,000€ and 15% above it, and the local surtax of the company's municipality. The base also includes employer contributions and other personnel expenses, so the estimate is an upper bound. It is not shown for years before 2022, when different rules applied.
Profit margin
-14.5%median 0.1%
16,506% below the median
20202025
Payroll cost per employee/mo
670€median 1,114€
40% below the median
20202025
Revenue per employee
7,275€median 16,540€
56% below the median
20202025
Median of 809 companies in the sector that filed for 2025.
Source and methodology: Public financial filings, CRPS, CBCG, and eKatastar where available. Revenue, profit, employees, and payroll costs come from public financial filings; average gross pay and revenue per employee are derived metrics. Rankings are calculated by total revenue for the latest visible year.
Latest filing year: 2025 · Filing listing (IRMS): 19 May 2026
Source data as of: CBCG 30 Sept 2026 · Tax Administration 31 Mar 2025 – 30 Sept 2025 · IRMS 19 May 2026
Source: Central Bank of Montenegro, CRTR and monthly blocked-account snapshots.
This company's list of open accounts is not available on BizStats at the moment. Check it in the Central Bank's official CRTR registry.
Source: Central Bank of Montenegro, CRTR and monthly blocked-account snapshots.
Check in CRTR registryOfficial CBCG account registry. Enter PIB 03278590 in the search.
sudovi.me has not been searched for this company yet (no stored results). No data here does not mean the company has no court cases.
CRPS does not publish PIBs for company owners, so the number of companies this company owns cannot be determined reliably.
Source: CRPS persons in company and company shares, fetched 2026-06-15. Direct registry relationships only.
People and roles in the current CRPS register. Historical financial filings do not establish current authorization.
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Persons listed as “Odgovorno lice” in financial filings, by reporting year. These are historical filing records, not confirmation of current CRPS authorization. The preparer is not shown.
IRMS financial filings: years shown are reporting years, not appointment or authorization periods. Original names and source reports are preserved below.
IRMS financial filings: years shown are reporting years, not appointment or authorization periods. Original names and source reports are preserved below.
IRMS financial filings: years shown are reporting years, not appointment or authorization periods. Original names and source reports are preserved below.
012–45–1920+registry records
All of Montenegro
1 municipality
Pick a municipality on the map or in the list. Sources: Real Estate Administration (eKatastar); projects: gov.me, municipalities and the Environmental Protection Agency.
Source: eKatastar of Montenegro's Real Estate Administration.
The Real Estate Administration's eKatastar has no public links to individual title sheets. On ekatastar.me, choose the municipality and the cadastral municipality (KO), then enter the title sheet number (LN). The portal may ask you to sign in.