UPA Building OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 236 387 € | 4 | 8331 € |
| Q2 2026 | 344 489 € | 4 | 5550 € |
| Q1 2026 | 106 273 € | 3 | 2869 € |
| Q4 2025 | 304 398 € | 1 | 3547 € |
| Q3 2025 | 197 203 € | 3 | 4040 € |
| Q2 2025 | 164 055 € | 3 | 4040 € |
| Q1 2025 | 92 366 € | 3 | 3967 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 96 719 | 60 525 | 107 627 | 198 062 | 183 958 | 243 466 | 248 734 |
| Total non-current assets | 528 327 | 522 060 | 492 979 | 190 347 | 673 986 | 672 499 | 830 925 |
| Total assets | 625 046 | 582 585 | 600 606 | 388 409 | 857 944 | 915 965 | 1 079 659 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 62 272 | 174 192 | 169 387 | 38 582 | 46 020 | 26 217 | 50 810 |
| Non-current liabilities | 294 693 | 110 861 | 119 091 | 29 730 | 31 589 | 141 412 | 132 140 |
| Total liabilities | 356 965 | 285 053 | 288 478 | 68 312 | 77 609 | 167 629 | 182 950 |
| Share capital | 2556 | 2556 | 2556 | 2556 | 2556 | 2556 | 2556 |
| Retained earnings of previous periods | 179 680 | 265 269 | 294 720 | 309 316 | 317 285 | 777 523 | 745 524 |
| Profit for the year | 85 589 | 29 451 | 14 596 | 7969 | 460 238 | −31 999 | 148 373 |
| Reserves and other equity | 256 | 256 | 256 | 256 | 256 | 256 | 256 |
| Total equity | 268 081 | 297 532 | 312 128 | 320 097 | 780 335 | 748 336 | 896 709 |
| Income statement | |||||||
| Sales revenue | 395 567 | 386 109 | 505 319 | 521 434 | 466 296 | 485 096 | 583 245 |
| Operating profit | 95 452 | 38 290 | 21 221 | 12 651 | 462 119 | −28 494 | 155 958 |
| EBITDA | 143 791 | 79 974 | 52 596 | 36 852 | 490 133 | 18 577 | 200 310 |
| Profit before income tax | 85 589 | 29 451 | 14 596 | 7969 | 460 238 | −31 999 | 148 373 |
| Profit for the reporting year | 85 589 | 29 451 | 14 596 | 7969 | 460 238 | −31 999 | 148 373 |
| Labour costs | 32 068 | 45 547 | 36 575 | 57 155 | 62 168 | 52 071 | 46 299 |
| Depreciation of non-current assets | 48 339 | 41 684 | 31 375 | 24 201 | 28 014 | 47 071 | 44 352 |
| Other indicators | |||||||
| Employees | 3 | 4 | 4 | 4 | 4 | 3 | 3 |
| Calculated dividend | — | 0 | 0 | 0 | 0 | 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 obligationsAll clear
Data from public registers, not a credit rating.
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Summary: UPA Building OÜ
Overview
UPA Building OÜ (registry code 11449499) is a private limited company (OÜ). The company was entered in the Commercial Register in 2007 and has been registered for 18 years. Registered location: Laagri alevik, Saue vald, Harju maakond. According to the latest annual report, the main activity is other excavation and earthmoving work (EMTAK 43129). The company is registered for VAT (VAT number EE101220967).
Financial results
Revenue in financial year 2025 was 583 245 €, up 20,2% on the previous year (485 096 €). From 2019 to 2025, revenue grew by an average of 6,7% per year. This is the company's highest revenue among the published years (2019–2025). Net profit for financial year 2025 was 148 373 € (25,4% of revenue). The company was profitable in 6 of the 7 published financial years. In financial year 2025 the company had 3 employees. Revenue per employee was 194 415 €. At the end of financial year 2025, total assets were 1 079 659 € and equity 896 709 € (83,1% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 236 387 €, up 19,9% on the same quarter a year earlier. The company had 4 employees in that quarter. Labour taxes paid in the quarter: 8331 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1390 € per month.
Management and owners
The company has one management board member. The sole owner of the company is a private individual.
Data sources and freshness
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 19.03.2026. 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.