NUPULA OÜ is a OÜ based in Tallinn, registry code 12244960, status: active. Main activity: Educational support activities n.e.c.. Its annual report for 2025 shows revenue of €39 673 and 2 employees.
Turnover
—
State taxes
3 278 €
↓ 44.1%vs Q2 2026
Labour taxes
3 676 €
↓ 43.5%vs Q2 2026
Employees
5
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Education · EMTAK 85
Labour taxes per employee735 €
above 28% of companies
industry median 1 198 € · companies in the industry: 2 039
Revenue · 202539 673 €
above 90% of companies
industry median 2 265 € · companies in the industry: 7 180
Net profit margin · 2025-3.6 %
above 25% of companies
industry median 6.7 % · companies in the industry: 5 232
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 735 € · −43.5% vs Q2 2026 · industry median 1 198 € · above 28% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 5 · +0.0% vs Q2 2026State taxes, € Q3 2026: 3 278 € · −44.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
3 278
3 676
5
Q2 2026
—
5 864
6 508
5
Q1 2026
—
5 865
6 508
5
Q4 2025
—
4 571
5 092
5
Q3 2025
—
3 212
3 601
5
Q2 2025
—
5 665
6 283
5
Q1 2025
—
5 418
5 963
5
Q4 2024
—
4 017
4 355
5
Q3 2024
—
2 813
3 050
5
Q2 2024
—
5 186
5 622
5
Q1 2024
—
5 187
5 622
5
Q4 2023
—
3 851
4 175
5
Q3 2023
—
1 539
1 668
5
Q2 2023
—
4 617
5 005
4
Q1 2023
—
4 617
5 005
7
Q4 2022
—
3 552
3 851
7
Q3 2022
—
2 166
2 348
7
Q2 2022
—
3 651
3 958
7
Q1 2022
—
3 610
3 914
7
Labour taxes per employee per month
245 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 39 673 € · −0.3% vs 2024 · industry median 2 265 € · above 90% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -1 425 € · −353.6% vs 2024 · industry median 136 € · above 17% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -3.6 % · −5.0 pp vs the year before · industry median 6.7 % · above 25% of the industry
Company
Industry median
Industry: Education (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 4 915 € · −16.8% vs 2024Equity, € 2025: 2 508 € · −36.2% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 1 · above 70% of the industry
Company
Industry median
Industry: Education (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
39 673
-1 425
45 913
4 915
2 508
2
2024
39 797
562
43 718
5 908
3 933
2
2023
39 938
824
36 234
4 377
3 371
2
2022
37 978
-2 482
31 379
4 276
2 547
2
2021
26 922
-2 396
25 669
6 200
5 029
1
2020
30 902
4 409
20 538
7 559
7 425
1
2019
39 374
502
22 599
5 794
3 016
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
2
2016
—
—
—
—
—
2
2015
—
—
—
—
—
2
2014
—
—
—
—
—
2
2013
—
—
—
—
—
1
2012
—
—
—
—
—
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
-3.6 %
Net profit / revenue
Return on equity (ROE)
-56.8 %
Net profit / equity
Return on assets (ROA)
-29.0 %
Net profit / assets
Equity ratio
51.0 %
Equity / assets
Debt ratio
49.0 %
Liabilities / assets
Current ratio
1.85
Current assets / current liabilities
Revenue per employee
19 837 €
Revenue / average full-time employees
Labour cost per employee per month
1 913 €
Labour costs / employees / 12 months (incl. employer taxes)
