UPA Building OÜ is a OÜ based in Laagri alevik, registry code 11449499, status: active. Main activity: Other earth and soil works. According to EMTA, turnover for Q3 2026 was €236 387 with 4 employees.
Turnover
236 387 €
↓ 31.4%vs Q2 2026
State taxes
18 366 €
↑ 4 241.8%vs Q2 2026
Labour taxes
8 331 €
↑ 50.1%vs Q2 2026
Employees
4
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 2026236 387 €
above 92% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee2 083 €
above 76% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 2025566 851 €
above 93% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 202526.2 %
above 83% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 236 387 € · −31.4% vs Q2 2026 · industry median 23 017 € · above 92% 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: 2 083 € · +50.1% vs Q2 2026 · industry median 1 236 € · above 76% 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.
Revenue, € thousand 2025: 566 851 € · +22.1% vs 2024 · industry median 37 328 € · above 93% 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, € thousand 2025: 148 373 € · +563.7% vs 2024 · industry median 561 € · above 98% 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: 26.2 % · +33.1 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: 1 079 659 € · +17.9% vs 2024Equity, € thousand 2025: 896 709 € · +19.8% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 1 · above 75% 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
566 851
148 373
46 299
1 079 659
896 709
3
2024
464 154
-31 999
52 071
915 965
748 336
3
2023
433 282
460 238
62 168
857 944
780 335
4
2022
488 324
7 969
57 155
388 409
320 097
4
2021
478 735
14 596
46 985
600 606
312 128
4
2020
386 109
29 451
45 547
582 585
297 532
4
2019
395 567
85 589
32 068
625 046
268 081
3
2018
—
—
—
—
—
3
2017
—
—
—
—
—
3
2016
—
—
—
—
—
4
2015
—
—
—
—
—
4
2014
—
—
—
—
—
4
2013
—
—
—
—
—
3
2012
—
—
—
—
—
0
2011
—
—
—
—
—
4
2010
—
—
—
—
—
4
2009
—
—
—
—
—
0
2008
—
—
—
—
—
0
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
25.4 %
Net profit / revenue
Return on equity (ROE)
16.5 %
Net profit / equity
Return on assets (ROA)
13.7 %
Net profit / assets
Equity ratio
83.1 %
Equity / assets
Debt ratio
16.9 %
Liabilities / assets
Current ratio
4.90
Current assets / current liabilities
Revenue per employee
194 415 €
Revenue / average full-time employees
Labour cost per employee per month
1 286 €
Labour costs / employees / 12 months (incl. employer taxes)
