I.S.P.S.OÜ

Active Registry code 10944943 OÜ Tartu linn Registered 23 Jul 2003

I.S.P.S.OÜ is a OÜ based in Tartu linn, registry code 10944943, status: active. Main activity: Installation, maintenance and repair of plumbing and sanitary equipment. According to EMTA, turnover for Q3 2026 was €40 978 with 4 employees.

Turnover

40 978 €

↑ 141.2% vs Q2 2026

State taxes

8 004 €

↑ 44.7% vs Q2 2026

Labour taxes

4 932 €

↑ 0.2% 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 40 978 €

above 66% of companies

industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee 1 233 €

above 50% of companies

industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025 144 411 €

above 77% of companies

industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 2025 9.9 %

above 64% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 40 978 € · +141.2% vs Q2 2026 · industry median 23 017 € · above 66% 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: 1 233 € · +0.2% vs Q2 2026 · industry median 1 236 € · above 50% 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: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 8 004 € · +44.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	40 978	8 004	4 932	4
Q2 2026	16 990	5 533	4 922	4
Q1 2026	55 568	9 542	5 421	4
Q4 2025	38 515	11 992	5 756	4
Q3 2025	30 946	8 651	5 825	4
Q2 2025	37 038	7 609	3 887	4
Q1 2025	19 745	5 974	3 462	3
Q4 2024	32 567	7 939	4 249	3
Q3 2024	24 053	7 006	4 989	3
Q2 2024	47 293	9 072	4 989	3
Q1 2024	65 017	11 086	5 012	3
Q4 2023	40 016	7 632	5 059	3
Q3 2023	43 231	8 215	5 059	3
Q2 2023	12 652	5 400	5 059	3
Q1 2023	25 242	10 412	5 082	3
Q4 2022	107 321	18 469	4 743	3
Q3 2022	48 960	6 887	5 312	3
Q2 2022	47 213	8 683	4 927	3
Q1 2022	21 381	5 231	4 927	3

Labour taxes per employee per month

411 €

Turnover per employee in the quarter

10 245 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 144 411 € · −9.1% vs 2024 · industry median 37 328 € · above 77% 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: 14 319 € · +483.3% vs 2024 · industry median 561 € · above 81% 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: 9.9 % · +8.4 pp vs the year before · industry median 3.9 % · above 64% 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, € 2025: 78 117 € · +50.3% vs 2024

Equity, € 2025: 55 826 € · +34.5% vs 2024

Employees 2025: 2 · +0.0% vs 2024 · industry median 1 · above 55% 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	144 411	14 319	54 616	78 117	55 826	2
2024	158 943	2 455	50 862	51 958	41 506	2
2023	130 645	-2 809	55 590	69 318	39 051	3
2022	223 080	25 013	54 720	63 110	41 860	3
2021	192 866	5 295	39 640	54 094	36 846	3
2020	58 159	-19 770	30 540	53 134	31 551	4
2019	164 571	1 865	85 883	73 850	51 321	4
2018	—	—	—	—	—	4
2017	—	—	—	—	—	4
2016	—	—	—	—	—	4
2015	—	—	—	—	—	4
2014	—	—	—	—	—	4
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	1
2009	—	—	—	—	—	3
2008	—	—	—	—	—	8
2007	—	—	—	—	—	5
2006	—	—	—	—	—	3
2005	—	—	—	—	—	3
2004	—	—	—	—	—	3

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

9.9 %

Net profit / revenue

Return on equity (ROE)

25.6 %

Net profit / equity

Return on assets (ROA)

18.3 %

Net profit / assets

Equity ratio

71.5 %

Equity / assets

Debt ratio

28.5 %

Liabilities / assets

Current ratio

2.90

Current assets / current liabilities

Revenue per employee

72 206 €

Revenue / average full-time employees

Labour cost per employee per month

2 276 €

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	2 Feb 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Feb 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	17 Mar 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	27 Apr 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	31 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Mar 2020	Company’s own	e-Äriregister

Board

Igor Stepanenkov
Board member · since 23 Jul 2003
Pavel Stepanenkov
Board member · since 23 Jul 2003

Right of representation

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

Owners

Igor Stepanenkov
Natural person · 1 278 €

50%
Pavel Stepanenkov
Natural person · 1 278 €

50%

Beneficial owners

Igor Stepanenkov
Direct ownership · since 5 Oct 2018
Pavel Stepanenkov
Direct ownership · since 5 Oct 2018

Founders and other persons

Igor Stepanenkov
Founder · 20 000 € · 23 Jul 2003
Pavel Stepanenkov
Founder · 20 000 € · 23 Jul 2003

Activities (EMTAK)

43222Installation, maintenance and repair of plumbing and sanitary equipment Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20025118 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20025118 / 6 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20025118 / 5 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 20025118 / 4 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20025118 / 3 29 Apr 2011	Amendment entry	In force 29 Apr 2011	PDF
Ä 25118 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 22 Dec 2008	PDF
Ä 25118 22 Jul 2003	First entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data