OÜ UPA
RegisteredKey figures
Ratios
2025Summary: OÜ UPA
What kind of company is it?
OÜ UPA (registry code 12298619) is a private limited company (OÜ). The company was entered in the Commercial Register in 2012 and has been registered for 14 years. Registered location: Viljandi linn, Viljandi maakond. According to the latest annual report, the main activity is retail sale of motor vehicle parts and accessories (EMTAK 47821). The company is registered for VAT (VAT number EE101875626).
How is the company doing financially?
Revenue in financial year 2025 was 173 499 €, down 21,4% on the previous year (220 654 €). From 2019 to 2025, revenue grew by an average of 103% per year. Financial year 2025 ended with a loss of 89 €. The company was profitable in 4 of the 7 published financial years. In financial year 2025 the company had 1 employees (0 a year earlier). Revenue per employee was 173 499 €. At the end of financial year 2025, total assets were 62 707 € and equity 2579 € (4,1% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 142 611 €, up 98,2% on the same quarter a year earlier. The company had 1 employees in that quarter. Labour taxes paid in the quarter: 1191 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 890 € per month.
Who runs the company and who owns it?
The company has one management board member. The sole owner of the company is 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 30.06.2026. 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 | 142 611 € | 1 | 1191 € |
| Q2 2026 | 135 727 € | 1 | 803 € |
| Q1 2026 | 83 830 € | 1 | 817 € |
| Q4 2025 | 50 932 € | 1 | 845 € |
| Q3 2025 | 71 955 € | 1 | 938 € |
| Q2 2025 | 78 392 € | 1 | 938 € |
| Q1 2025 | 40 701 € | 1 | 906 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 110 882 | 119 327 | 141 514 | 220 654 | 173 499 |
| Net profit | −28 | 32 | 16 | −21 | −89 |
| Retained earnings | 2669 | 2641 | 2673 | 2689 | 2668 |
| Total assets | 30 807 | 29 211 | 51 006 | 46 200 | 62 707 |
| Total liabilities | 28 166 | 26 538 | 48 317 | 43 532 | 60 128 |
| Total equity | 2641 | 2673 | 2689 | 2668 | 2579 |
| Employees | 0 | 0 | 0 | 0 | 1 |
| Average gross salary (monthly) | — | — | — | — | 735 |
| Calculated dividend | 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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Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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