OÜ Tupsik

Active Registry code 11970380 OÜ Tartu linn Registered 26 Jul 2010
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OÜ Tupsik is a OÜ based in Tartu linn, registry code 11970380, status: active. Main activity: Child day-care activities. Its annual report for 2025 shows revenue of €132 971 and 14 employees.

Turnover
—
State taxes
21 308 €
↓ 9.2% vs Q2 2026
Labour taxes
22 996 €
↓ 8.6% vs Q2 2026
Employees
12
+1 vs Q2 2026

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

Position in the industry Social work activities without accommodation · EMTAK 88

  • Labour taxes per employee 1 916 €
    industry median 1 052 € · companies in the industry: 316
  • Revenue · 2025 132 971 €
    industry median 0 € · companies in the industry: 726
  • Net profit margin · 2025 -11.2 %
    industry median 2.6 % · companies in the industry: 499

Taxes and turnover

Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 916 € · −16.3% vs Q2 2026 · industry median 1 052 € · above 81% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 321 € Industry median: 877 €Q4·23Q1 2024 Company: 1 326 € Industry median: 938 €Q2 2024 Company: 1 530 € Industry median: 980 €Q2·24Q3 2024 Company: 1 808 € Industry median: 991 €Q4 2024 Company: 1 802 € Industry median: 963 €Q4·24Q1 2025 Company: 1 731 € Industry median: 972 €Q2 2025 Company: 1 956 € Industry median: 1 056 €Q2·25Q3 2025 Company: 1 747 € Industry median: 1 107 €Q4 2025 Company: 1 652 € Industry median: 1 032 €Q4·25Q1 2026 Company: 2 433 € Industry median: 1 039 €Q2 2026 Company: 2 288 € Industry median: 1 033 €Q2·26Q3 2026 Company: 1 916 € Industry median: 1 052 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 802 € Industry median: 963 €Q1 2025 Company: 1 731 € Industry median: 972 €Q1·25Q2 2025 Company: 1 956 € Industry median: 1 056 €Q3 2025 Company: 1 747 € Industry median: 1 107 €Q3·25Q4 2025 Company: 1 652 € Industry median: 1 032 €Q1 2026 Company: 2 433 € Industry median: 1 039 €Q1·26Q2 2026 Company: 2 288 € Industry median: 1 033 €Q3 2026 Company: 1 916 € Industry median: 1 052 €Q3·26
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 12 · +9.1% vs Q2 2026
05101520Q4 2023 Company: 19Q4·23Q1 2024 Company: 19Q2 2024 Company: 19Q2·24Q3 2024 Company: 16Q4 2024 Company: 16Q4·24Q1 2025 Company: 17Q2 2025 Company: 16Q2·25Q3 2025 Company: 18Q4 2025 Company: 18Q4·25Q1 2026 Company: 13Q2 2026 Company: 11Q2·26Q3 2026 Company: 12Q3·2605101520Q4 2024 Company: 16Q1 2025 Company: 17Q1·25Q2 2025 Company: 16Q3 2025 Company: 18Q3·25Q4 2025 Company: 18Q1 2026 Company: 13Q1·26Q2 2026 Company: 11Q3 2026 Company: 12Q3·26
State taxes, € Q3 2026: 21 308 € · −9.2% vs Q2 2026
010 00020 00030 00040 000Q4 2023 Company: 31 162 €Q4·23Q1 2024 Company: 23 497 €Q2 2024 Company: 27 042 €Q2·24Q3 2024 Company: 27 106 €Q4 2024 Company: 38 757 €Q4·24Q1 2025 Company: 27 565 €Q2 2025 Company: 29 235 €Q2·25Q3 2025 Company: 29 887 €Q4 2025 Company: 27 621 €Q4·25Q1 2026 Company: 29 504 €Q2 2026 Company: 23 467 €Q2·26Q3 2026 Company: 21 308 €Q3·26010 00020 00030 00040 000Q4 2024 Company: 38 757 €Q1 2025 Company: 27 565 €Q1·25Q2 2025 Company: 29 235 €Q3 2025 Company: 29 887 €Q3·25Q4 2025 Company: 27 621 €Q1 2026 Company: 29 504 €Q1·26Q2 2026 Company: 23 467 €Q3 2026 Company: 21 308 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 — 21 308 22 996 12
Q2 2026 — 23 467 25 171 11
Q1 2026 — 29 504 31 631 13
Q4 2025 — 27 621 29 738 18
Q3 2025 — 29 887 31 449 18
Q2 2025 — 29 235 31 288 16
Q1 2025 — 27 565 29 429 17
Q4 2024 — 38 757 28 826 16
Q3 2024 — 27 106 28 932 16
Q2 2024 — 27 042 29 062 19
Q1 2024 — 23 497 25 203 19
Q4 2023 — 31 162 25 091 19
Q3 2023 — 25 054 26 820 18
Q2 2023 — 24 579 26 336 17
Q1 2023 — 20 799 22 269 19
Q4 2022 — 19 783 21 213 18
Q3 2022 — 25 556 22 286 19
Q2 2022 — 18 743 20 232 17
Q1 2022 35 16 883 18 285 20
Labour taxes per employee per month
639 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025
Revenue, € thousand 2025: 132 971 € · −1.5% vs 2024 · industry median 0 € · above 92% of the industry
0501001502002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 108 391 € Industry median: 0 €20192020 Company: 109 199 € Industry median: 0 €20202021 Company: 139 681 € Industry median: 0 €20212022 Company: 154 741 € Industry median: 0 €20222023 Company: 148 494 € Industry median: 0 €20232024 Company: 134 961 € Industry median: 0 €20242025 Company: 132 971 € Industry median: 0 €20250501001502002018 Company: — Industry median: —2019 Company: 108 391 € Industry median: 0 €20192020 Company: 109 199 € Industry median: 0 €2021 Company: 139 681 € Industry median: 0 €20212022 Company: 154 741 € Industry median: 0 €2023 Company: 148 494 € Industry median: 0 €20232024 Company: 134 961 € Industry median: 0 €2025 Company: 132 971 € Industry median: 0 €2025
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -14 940 € · −153.0% vs 2024 · industry median 18 € · above 2% of the industry
-20 000020 00040 00060 00080 0002016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 22 224 € Industry median: 90 €20192020 Company: 65 191 € Industry median: 308 €20202021 Company: 55 594 € Industry median: 130 €20212022 Company: 37 386 € Industry median: 116 €20222023 Company: 43 309 € Industry median: 104 €20232024 Company: 28 206 € Industry median: 15 €20242025 Company: -14 940 € Industry median: 18 €2025-20 000020 00040 00060 00080 0002018 Company: — Industry median: —2019 Company: 22 224 € Industry median: 90 €20192020 Company: 65 191 € Industry median: 308 €2021 Company: 55 594 € Industry median: 130 €20212022 Company: 37 386 € Industry median: 116 €2023 Company: 43 309 € Industry median: 104 €20232024 Company: 28 206 € Industry median: 15 €2025 Company: -14 940 € Industry median: 18 €2025
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -11.2 % · −32.1 pp vs the year before · industry median 2.6 % · above 15% of the industry
-2002040602016 Company: — Industry median: —20162017 Company: — Industry median: —20172018 Company: — Industry median: —20182019 Company: 20.5 % Industry median: 4.8 %20192020 Company: 59.7 % Industry median: 6.2 %20202021 Company: 39.8 % Industry median: 3.5 %20212022 Company: 24.2 % Industry median: 4.5 %20222023 Company: 29.2 % Industry median: 4.0 %20232024 Company: 20.9 % Industry median: 1.8 %20242025 Company: -11.2 % Industry median: 2.6 %2025-2002040602018 Company: — Industry median: —2019 Company: 20.5 % Industry median: 4.8 %20192020 Company: 59.7 % Industry median: 6.2 %2021 Company: 39.8 % Industry median: 3.5 %20212022 Company: 24.2 % Industry median: 4.5 %2023 Company: 29.2 % Industry median: 4.0 %20232024 Company: 20.9 % Industry median: 1.8 %2025 Company: -11.2 % Industry median: 2.6 %2025
  • Company
  • Industry median

Industry: Social work activities without accommodation (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2025: 157 338 € · −11.3% vs 2024
01002003002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 171 564 €20192020 Company: 219 475 €20202021 Company: 253 526 €20212022 Company: 266 344 €20222023 Company: 254 364 €20232024 Company: 177 333 €20242025 Company: 157 338 €202501002003002018 Company: —2019 Company: 171 564 €20192020 Company: 219 475 €2021 Company: 253 526 €20212022 Company: 266 344 €2023 Company: 254 364 €20232024 Company: 177 333 €2025 Company: 157 338 €2025
Equity, € thousand 2025: 114 939 € · −12.8% vs 2024
0501001502002016 Company: —20162017 Company: —20172018 Company: —20182019 Company: 48 192 €20192020 Company: 103 383 €20202021 Company: 138 977 €20212022 Company: 153 363 €20222023 Company: 159 672 €20232024 Company: 131 879 €20242025 Company: 114 939 €20250501001502002018 Company: —2019 Company: 48 192 €20192020 Company: 103 383 €2021 Company: 138 977 €20212022 Company: 153 363 €2023 Company: 159 672 €20232024 Company: 131 879 €2025 Company: 114 939 €2025
Employees 2025: 14 · −12.5% vs 2024 · industry median 2 · above 91% of the industry
051015202016 Company: 13 Industry median: —20162017 Company: 17 Industry median: —20172018 Company: 17 Industry median: 220182019 Company: 17 Industry median: 220192020 Company: 16 Industry median: 220202021 Company: 17 Industry median: 220212022 Company: 17 Industry median: 2.520222023 Company: 16 Industry median: 220232024 Company: 16 Industry median: 220242025 Company: 14 Industry median: 22025051015202018 Company: 17 Industry median: 22019 Company: 17 Industry median: 220192020 Company: 16 Industry median: 22021 Company: 17 Industry median: 220212022 Company: 17 Industry median: 2.52023 Company: 16 Industry median: 220232024 Company: 16 Industry median: 22025 Company: 14 Industry median: 22025
  • Company
  • Industry median

Industry: Social work activities without accommodation (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 132 971 -14 940 322 503 157 338 114 939 14
2024 134 961 28 206 323 621 177 333 131 879 16
2023 148 494 43 309 302 690 254 364 159 672 16
2022 154 741 37 386 247 736 266 344 153 363 17
2021 139 681 55 594 214 372 253 526 138 977 17
2020 109 199 65 191 202 017 219 475 103 383 16
2019 108 391 22 224 212 459 171 564 48 192 17
2018 — — — — — 17
2017 — — — — — 17
2016 — — — — — 13
2015 — — — — — 13
2014 — — — — — 12
2013 — — — — — 9
2012 — — — — — 5
2011 — — — — — 5
2010 — — — — — 2

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
-11.2 %
Net profit / revenue
Return on equity (ROE)
-13.0 %
Net profit / equity
Return on assets (ROA)
-9.5 %
Net profit / assets
Equity ratio
73.1 %
Equity / assets
Debt ratio
26.9 %
Liabilities / assets
Current ratio
1.26
Current assets / current liabilities
Revenue per employee
9 498 €
Revenue / average full-time employees
Labour cost per employee per month
1 920 €
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 17 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 20 Feb 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 17 Jun 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 26 Mar 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 26 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 9 May 2021 Company’s own e-Äriregister
2019 1 Jan 2019 – 31 Dec 2019 7 Feb 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

  • Anne Mugu
    Direct ownership · since 6 Sep 2018

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 88911Child day-care activities Main
  • 85102Preschools

Rulings 7

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 20052889 / 7
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 20052889 / 6
13 Mar 2019
 Amendment entry In force
13 Mar 2019
 PDF
Ä 20052889 / 5
17 Jan 2018
 Amendment entry In force
17 Jan 2018
 PDF
Ä 20052889 / 4
19 Dec 2017
 Amendment entry In force
19 Dec 2017
 PDF
Ä 20052889 / 3
1 Dec 2017
 Amendment entry In force
1 Dec 2017
 PDF
Ä 20052889 / 2
19 Dec 2011
 Amendment entry In force
19 Dec 2011
 PDF
Ä 20052889
26 Jul 2010
 First entry In force
26 Jul 2010
 PDF

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