Osaühing SEMORA

Active Registry code 10050660 OÜ Räpina linn Registered 27 Jun 1996

Osaühing SEMORA is a OÜ based in Räpina linn, registry code 10050660, status: active. Main activity: Floor and wall covering. According to EMTA, turnover for Q3 2026 was €9 545 with 1 employees.

Turnover

9 545 €

↑ 8.3% vs Q2 2026

State taxes

1 649 €

↑ 0.9% vs Q2 2026

Labour taxes

970 €

↑ 0.0% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Specialised construction activities · EMTAK 43

Turnover · Q3 2026 9 545 €

above 27% of companies

industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee 970 €

above 30% of companies

industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025 62 659 €

above 62% of companies

industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025 27.1 %

above 83% of companies

industry median 3.9 % · companies in the industry: 8 588

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 9 545 € · +8.3% vs Q2 2026 · industry median 23 017 € · above 27% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 970 € · +0.0% vs Q2 2026 · industry median 1 236 € · above 30% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 649 € · +0.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	9 545	1 649	970	1
Q2 2026	8 812	1 635	970	1
Q1 2026	21 536	5 707	701	1
Q4 2025	20 051	1 429	497	1
Q3 2025	7 770	1 213	1 133	1
Q2 2025	10 337	1 821	1 133	1
Q1 2025	12 716	1 561	1 089	1
Q4 2024	10 663	1 651	1 002	1
Q3 2024	12 229	1 835	1 002	1
Q2 2024	10 259	921	1 002	1
Q1 2024	9 521	930	991	1
Q4 2023	13 890	1 404	968	1
Q3 2023	14 097	940	488	1
Q2 2023	23 785	2 887	798	1
Q1 2023	7 631	1 444	829	1
Q4 2022	13 157	1 235	890	1
Q3 2022	16 057	1 115	890	1
Q2 2022	19 722	1 855	890	1
Q1 2022	9 245	—	890	1

Labour taxes per employee per month

323 €

Turnover per employee in the quarter

9 545 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 62 659 € · +46.6% vs 2024 · industry median 37 328 € · above 62% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 16 962 € · +1 185.2% vs 2024 · industry median 561 € · above 83% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 27.1 % · +30.7 pp vs the year before · industry median 3.9 % · above 83% of the industry

Company
Industry median

Industry: Specialised construction activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 114 818 € · +42.3% vs 2024

Equity, € 2025: 40 025 € · +73.6% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% of the industry

Company
Industry median

Industry: Specialised construction activities (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	62 659	16 962	12 493	114 818	40 025	1
2024	42 750	-1 563	13 166	80 708	23 062	1
2023	56 166	2 727	10 835	82 013	24 625	1
2022	50 244	1 523	11 239	81 905	21 898	1
2021	38 592	3 210	10 570	60 905	20 376	1
2020	44 256	-604	10 779	22 448	17 166	1
2019	49 526	-7 903	10 710	25 203	17 770	1
2018	—	—	—	—	—	1
2017	—	—	—	—	—	1
2016	—	—	—	—	—	2
2015	—	—	—	—	—	1
2014	—	—	—	—	—	1
2013	—	—	—	—	—	1
2012	—	—	—	—	—	1
2011	—	—	—	—	—	1
2010	—	—	—	—	—	1
2009	—	—	—	—	—	1
2008	—	—	—	—	—	1
2007	—	—	—	—	—	0
2006	—	—	—	—	—	0
2005	—	—	—	—	—	0
2004	—	—	—	—	—	0
2003	—	—	—	—	—	1
2002	—	—	—	—	—	1
2001	—	—	—	—	—	1
2000	—	—	—	—	—	2
1999	—	—	—	—	—	2
1998	—	—	—	—	—	5
1997	—	—	—	—	—	5

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

25.2 %

Net profit / revenue

Return on equity (ROE)

42.4 %

Net profit / equity

Return on assets (ROA)

14.8 %

Net profit / assets

Equity ratio

34.9 %

Equity / assets

Debt ratio

65.1 %

Liabilities / assets

Current ratio

0.43

Current assets / current liabilities

Revenue per employee

67 206 €

Revenue / average full-time employees

Labour cost per employee per month

1 041 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	8 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	25 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	30 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	3 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	8 Jul 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	26 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	15 Oct 2020	Company’s own	e-Äriregister

Board

Margus Zupsmann
Board member · since 27 Jun 1996
Signe Zupsmann
Board member · since 21 Apr 2003

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Margus Zupsmann
Natural person · 1 280 €

50%
Signe Zupsmann
Natural person · 1 280 €

50%

Beneficial owners

Margus Zupsmann
Direct ownership · since 3 Sep 2018
Signe Zupsmann
Direct ownership · since 3 Sep 2018

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

43331Floor and wall covering Main
02401Support services to forestry
6920Accounting, bookkeeping and auditing activities; tax consultancy

Rulings 10

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20000885 / M5 8 Jul 2026	Warning of deletion from the register: annual report not filed	11 Oct 2026	Deficiencies eliminated 9 Jul 2026	PDF
Ä 20000885 / 9 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20000885 / 8 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20000885 / 7 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20000885 / 6 17 Jan 2012	Amendment entry		In force 17 Jan 2012	PDF
Ä 20000885 / M4 16 Dec 2011	Ruling to eliminate deficiencies		In force 16 Dec 2011	PDF
Ä 20000885 / 5 25 Nov 2010	Entry made by the register on its own initiative		In force 25 Nov 2010	PDF
Ä 885 / 4 3 Dec 2008	Deletion of activities from the registry card		In force 29 Dec 2008	PDF
Ä 885 / 3 17 Apr 2003	Amendment entry		In force	PDF
Ä 885 / M3 8 Apr 2003	Ruling to eliminate deficiencies (to be served)	8 May 2003	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing SEMORA

Position in the industry Specialised construction activities · EMTAK 43

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 10