SPAK Ehituse OÜ

Active Registry code 11044621 OÜ Puurmani alevik Registered 13 Jul 2004
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SPAK Ehituse OÜ is a OÜ based in Puurmani alevik, registry code 11044621, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €0 with 2 employees.

Turnover
0 €
State taxes
1 097 €
↓ 11.7% vs Q2 2026
Labour taxes
877 €
↓ 25.0% vs Q2 2026
Employees
2
±0 vs Q2 2026

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

  • Labour taxes per employee 439 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2022 1.2 mn €
    industry median 39 550 € · companies in the industry: 7 011
  • Net profit margin · 2022 -9.0 %
    industry median 3.9 % · companies in the industry: 5 471

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 0 € · industry median 25 252 € · above 2% of the industry
010 00020 00030 000Q4 2023 Company: 1 699 € Industry median: 26 427 €Q4·23Q1 2024 Company: 0 € Industry median: 19 618 €Q2 2024 Company: 0 € Industry median: 21 373 €Q2·24Q3 2024 Company: 0 € Industry median: 26 160 €Q4 2024 Company: 0 € Industry median: 25 496 €Q4·24Q1 2025 Company: 0 € Industry median: 19 568 €Q2 2025 Company: 0 € Industry median: 22 577 €Q2·25Q3 2025 Company: 0 € Industry median: 25 533 €Q4 2025 Company: 0 € Industry median: 25 721 €Q4·25Q1 2026 Company: 0 € Industry median: 20 483 €Q2 2026 Company: 0 € Industry median: 22 672 €Q2·26Q3 2026 Company: 0 € Industry median: 25 252 €Q3·26010 00020 00030 000Q4 2024 Company: 0 € Industry median: 25 496 €Q1 2025 Company: 0 € Industry median: 19 568 €Q1·25Q2 2025 Company: 0 € Industry median: 22 577 €Q3 2025 Company: 0 € Industry median: 25 533 €Q3·25Q4 2025 Company: 0 € Industry median: 25 721 €Q1 2026 Company: 0 € Industry median: 20 483 €Q1·26Q2 2026 Company: 0 € Industry median: 22 672 €Q3 2026 Company: 0 € Industry median: 25 252 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 439 € · −25.0% vs Q2 2026 · industry median 1 211 € · above 11% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 879 € Industry median: 1 145 €Q4·23Q1 2024 Company: 1 887 € Industry median: 1 097 €Q2 2024 Company: 1 484 € Industry median: 1 083 €Q2·24Q3 2024 Company: 1 800 € Industry median: 1 142 €Q4 2024 Company: 1 974 € Industry median: 1 179 €Q4·24Q1 2025 Company: 1 340 € Industry median: 1 188 €Q2 2025 Company: 1 312 € Industry median: 1 149 €Q2·25Q3 2025 Company: 1 887 € Industry median: 1 208 €Q4 2025 Company: 2 212 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 302 € Industry median: 1 183 €Q2 2026 Company: 585 € Industry median: 1 166 €Q2·26Q3 2026 Company: 439 € Industry median: 1 211 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 974 € Industry median: 1 179 €Q1 2025 Company: 1 340 € Industry median: 1 188 €Q1·25Q2 2025 Company: 1 312 € Industry median: 1 149 €Q3 2025 Company: 1 887 € Industry median: 1 208 €Q3·25Q4 2025 Company: 2 212 € Industry median: 1 254 €Q1 2026 Company: 1 302 € Industry median: 1 183 €Q1·26Q2 2026 Company: 585 € Industry median: 1 166 €Q3 2026 Company: 439 € Industry median: 1 211 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 2 · +0.0% vs Q2 2026
0246810Q4 2023 Company: 9Q4·23Q1 2024 Company: 9Q2 2024 Company: 9Q2·24Q3 2024 Company: 8Q4 2024 Company: 7Q4·24Q1 2025 Company: 5Q2 2025 Company: 5Q2·25Q3 2025 Company: 4Q4 2025 Company: 3Q4·25Q1 2026 Company: 2Q2 2026 Company: 2Q2·26Q3 2026 Company: 2Q3·2602468Q4 2024 Company: 7Q1 2025 Company: 5Q1·25Q2 2025 Company: 5Q3 2025 Company: 4Q3·25Q4 2025 Company: 3Q1 2026 Company: 2Q1·26Q2 2026 Company: 2Q3 2026 Company: 2Q3·26
State taxes, € Q3 2026: 1 097 € · −11.7% vs Q2 2026
05 00010 00015 00020 000Q4 2023 Company: 16 608 €Q4·23Q1 2024 Company: 15 890 €Q2 2024 Company: 11 842 €Q2·24Q3 2024 Company: 13 485 €Q4 2024 Company: 13 117 €Q4·24Q1 2025 Company: 6 064 €Q2 2025 Company: 5 457 €Q2·25Q3 2025 Company: 7 206 €Q4 2025 Company: 7 352 €Q4·25Q1 2026 Company: 2 588 €Q2 2026 Company: 1 243 €Q2·26Q3 2026 Company: 1 097 €Q3·2605 00010 00015 000Q4 2024 Company: 13 117 €Q1 2025 Company: 6 064 €Q1·25Q2 2025 Company: 5 457 €Q3 2025 Company: 7 206 €Q3·25Q4 2025 Company: 7 352 €Q1 2026 Company: 2 588 €Q1·26Q2 2026 Company: 1 243 €Q3 2026 Company: 1 097 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 1 097 877 2
Q2 2026 — 1 243 1 170 2
Q1 2026 — 2 588 2 604 2
Q4 2025 — 7 352 6 636 3
Q3 2025 — 7 206 7 547 4
Q2 2025 — 5 457 6 559 5
Q1 2025 — 6 064 6 698 5
Q4 2024 — 13 117 13 815 7
Q3 2024 — 13 485 14 396 8
Q2 2024 — 11 842 13 360 9
Q1 2024 — 15 890 16 980 9
Q4 2023 1 699 16 608 16 914 9
Q3 2023 — 20 876 22 131 9
Q2 2023 87 332 21 385 20 336 11
Q1 2023 9 400 17 651 17 600 11
Q4 2022 8 497 24 919 26 602 11
Q3 2022 14 476 26 157 27 786 12
Q2 2022 46 168 31 648 34 249 14
Q1 2022 84 231 30 071 31 942 18
Labour taxes per employee per month
146 €
Turnover per employee in the quarter
0 €

Q3 2026 · calculated from EMTA data

Financials by year

2013 – 2022
Revenue, € thousand 2022: 1 183 533 € · +26.9% vs 2021 · industry median 39 550 € · above 94% of the industry
02505007501 0001 2502013 Company: — Industry median: —20132014 Company: — Industry median: —20142015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 955 903 € Industry median: 38 887 €20192020 Company: 1 079 144 € Industry median: 35 421 €20202021 Company: 932 797 € Industry median: 38 300 €20212022 Company: 1 183 533 € Industry median: 39 550 €202202505007501 0001 2502015 Company: — Industry median: —2016 Company: — Industry median: —20162017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 955 903 € Industry median: 38 887 €2020 Company: 1 079 144 € Industry median: 35 421 €20202021 Company: 932 797 € Industry median: 38 300 €2022 Company: 1 183 533 € Industry median: 39 550 €2022
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2022: -106 197 € · −125.9% vs 2021 · industry median 398 € · above 2% of the industry
-150-100-500501002013 Company: — Industry median: —20132014 Company: — Industry median: —20142015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 15 972 € Industry median: 643 €20192020 Company: 76 522 € Industry median: 281 €20202021 Company: -47 019 € Industry median: 315 €20212022 Company: -106 197 € Industry median: 398 €2022-150-100-500501002015 Company: — Industry median: —2016 Company: — Industry median: —20162017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 15 972 € Industry median: 643 €2020 Company: 76 522 € Industry median: 281 €20202021 Company: -47 019 € Industry median: 315 €2022 Company: -106 197 € Industry median: 398 €2022
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2022: -9.0 % · −3.9 pp vs the year before · industry median 3.9 % · above 16% of the industry
-10-505102013 Company: — Industry median: —20132014 Company: — Industry median: —20142015 Company: — Industry median: —20152016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 1.7 % Industry median: 4.5 %20192020 Company: 7.1 % Industry median: 4.0 %20202021 Company: -5.0 % Industry median: 3.8 %20212022 Company: -9.0 % Industry median: 3.9 %2022-10-505102015 Company: — Industry median: —2016 Company: — Industry median: —20162017 Company: — Industry median: —2018 Company: — Industry median: —20182019 Company: 1.7 % Industry median: 4.5 %2020 Company: 7.1 % Industry median: 4.0 %20202021 Company: -5.0 % Industry median: 3.8 %2022 Company: -9.0 % Industry median: 3.9 %2022
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2022: 122 513 € · −9.1% vs 2021
0501001502013 Company: —20132014 Company: —20142015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 138 998 €20192020 Company: 127 413 €20202021 Company: 134 779 €20212022 Company: 122 513 €20220501001502015 Company: —2016 Company: —20162017 Company: —2018 Company: —20182019 Company: 138 998 €2020 Company: 127 413 €20202021 Company: 134 779 €2022 Company: 122 513 €2022
Equity, € thousand 2022: -102 322 € · −453.2% vs 2021
-150-100-500501002013 Company: —20132014 Company: —20142015 Company: —20152016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 60 239 €20192020 Company: 96 518 €20202021 Company: 28 970 €20212022 Company: -102 322 €2022-150-100-500501002015 Company: —2016 Company: —20162017 Company: —2018 Company: —20182019 Company: 60 239 €2020 Company: 96 518 €20202021 Company: 28 970 €2022 Company: -102 322 €2022
Employees 2022: 10 · −33.3% vs 2021 · industry median 2 · above 91% of the industry
051015202013 Company: 18 Industry median: —20132014 Company: 15 Industry median: —20142015 Company: 13 Industry median: —20152016 Company: 13 Industry median: —20162017 Company: 13 Industry median: —20172018 Company: 11 Industry median: 220182019 Company: 12 Industry median: 220192020 Company: 12 Industry median: 220202021 Company: 15 Industry median: 220212022 Company: 10 Industry median: 220220510152015 Company: 13 Industry median: —2016 Company: 13 Industry median: —20162017 Company: 13 Industry median: —2018 Company: 11 Industry median: 220182019 Company: 12 Industry median: 22020 Company: 12 Industry median: 220202021 Company: 15 Industry median: 22022 Company: 10 Industry median: 22022
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (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
2022 1 183 533 -106 197 416 784 122 513 -102 322 10
2021 932 797 -47 019 367 368 134 779 28 970 15
2020 1 079 144 76 522 398 939 127 413 96 518 12
2019 955 903 15 972 404 653 138 998 60 239 12
2018 — — — — — 11
2017 — — — — — 13
2016 — — — — — 13
2015 — — — — — 13
2014 — — — — — 15
2013 — — — — — 18
2012 — — — — — 19
2011 — — — — — 23
2010 — — — — — 28
2009 — — — — — 22
2007 — — — — — 24
2006 — — — — — 21
2005 — — — — — 9

Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.

Financial ratios for 2022

Net profit margin
-9.0 %
Net profit / revenue
Return on assets (ROA)
-86.7 %
Net profit / assets
Equity ratio
-83.5 %
Equity / assets
Debt ratio
183.5 %
Liabilities / assets
Current ratio
0.54
Current assets / current liabilities
Revenue per employee
118 353 €
Revenue / average full-time employees
Labour cost per employee per month
3 473 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2022 1 Jan 2022 – 31 Dec 2022 27 Jun 2024 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 15 Jul 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 3 Jul 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 2 Nov 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

Activities (EMTAK)

  • 41201Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 20027180 / M14
1 Oct 2026
Warning of deletion from the register: annual report not filed 6 Jan 2027 In force
1 Oct 2026
PDF
Ä 20027180 / M13
1 Oct 2026
Ruling annulling a ruling In force
1 Oct 2026
PDF
Ä 20027180 / M11
18 Sep 2025
Fine for not filing the report 3 Oct 2025 In force
21 Oct 2025
PDF
Ä 20027180 / M10
13 Aug 2025
Warning of a fine: annual report not filed 12 Sep 2025 In force
13 Aug 2025
PDF
Ä 20027180 / M9
15 Aug 2024
Fine for not filing the report 30 Aug 2024 In force
31 Aug 2024
PDF
Ä 20027180 / M8
10 Jul 2024
Warning of a fine: annual report not filed 9 Aug 2024 In force
10 Jul 2024
PDF
Ä 20027180 / M7
15 May 2024
Fine for not filing the report 30 May 2024 Deficiencies eliminated
28 Jun 2024
PDF
Ä 20027180 / M6
7 Apr 2024
Warning of a fine: annual report not filed 7 May 2024 Deficiencies eliminated
28 Jun 2024
PDF
Ä 20027180 / M5
4 Jan 2024
Repeated fine for not filing the report 19 Jan 2024 Deficiencies eliminated
15 Mar 2024
PDF
Ä 20027180 / M4
14 Oct 2023
Fine for not filing the report 29 Oct 2023 Deficiencies eliminated
15 Mar 2024
PDF
Ä 20027180 / M3
8 Sep 2023
Warning of a fine: annual report not filed 8 Oct 2023 Deficiencies eliminated
15 Mar 2024
PDF
Ä 20027180 / 9
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 20027180 / 8
26 Jul 2019
Amendment entry In force
26 Jul 2019
PDF
Ä 20027180 / M2
4 Jun 2019
Ruling to correct data outside an entry 14 Jun 2019 In force
4 Jun 2019
PDF
Ä 20027180 / 7
3 Jul 2018
Amendment under Commercial Code § 525 (2) In force
3 Jul 2018
PDF
Ä 20027180 / 6
18 Jan 2018
Amendment entry In force
18 Jan 2018
PDF
Ä 20027180 / 5
2 Sep 2010
Deletion of activities from the registry card In force
2 Sep 2010
PDF
Ä 27180 / 4
4 Apr 2006
Amendment entry In force
4 Apr 2006
PDF
Ä 27180 / M1
9 Mar 2006
Ruling to eliminate deficiencies (to be served) 8 Apr 2006 In force
9 Mar 2006
PDF
Ä 27180 / 3
3 Jan 2005
Amendment entry In force PDF
Ä 27180 / 2
2 Aug 2004
Amendment entry In force PDF
Ä 27180
12 Jul 2004
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