OÜ UPA

Active Registry code 12298619 OÜ Viljandi linn Registered 6 Jun 2012

OÜ UPA is a OÜ based in Viljandi linn, registry code 12298619, status: active. Main activity: Retail sale of motor vehicle parts and accessories. According to EMTA, turnover for Q3 2026 was €142 611 with 1 employees.

Turnover

142 611 €

↑ 5.1% vs Q2 2026

State taxes

10 017 €

↑ 63.7% vs Q2 2026

Labour taxes

1 191 €

↑ 48.3% vs Q2 2026

Employees

±0 vs Q2 2026

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

Position in the industry Retail trade · EMTAK 47

Turnover · Q3 2026 142 611 €

above 81% of companies

industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee 1 191 €

above 49% of companies

industry median 1 201 € · companies in the industry: 4 664
Revenue · 2025 173 499 €

above 80% of companies

industry median 16 960 € · companies in the industry: 13 502
Net profit margin · 2025 -0.1 %

above 37% of companies

industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 142 611 € · +5.1% vs Q2 2026 · industry median 23 652 € · above 81% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 191 € · +48.3% vs Q2 2026 · industry median 1 201 € · above 49% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 1 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 10 017 € · +63.7% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	142 611	10 017	1 191	1
Q2 2026	135 727	6 118	803	1
Q1 2026	83 830	9 159	817	1
Q4 2025	50 932	4 452	845	1
Q3 2025	71 955	3 960	938	1
Q2 2025	78 392	4 671	938	1
Q1 2025	40 701	1 572	906	1
Q4 2024	79 264	933	841	1
Q3 2024	123 671	3 737	253	1
Q2 2024	93 192	3 747	220	1
Q1 2024	24 820	1 447	220	1
Q4 2023	41 859	1 328	220	1
Q3 2023	97 656	6 765	73	1
Q2 2023	36 470	2 956	—	—
Q1 2023	1 464	66	—	—
Q4 2022	42 145	3 870	—	—
Q3 2022	63 339	1 841	—	—
Q2 2022	60 755	4 792	—	—
Q1 2022	10 916	240	—	—

Labour taxes per employee per month

397 €

Turnover per employee in the quarter

142 611 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 173 499 € · −21.4% vs 2024 · industry median 16 960 € · above 80% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: -89 € · −323.8% vs 2024 · industry median 0 € · above 33% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: -0.1 % · −0.0 pp vs the year before · industry median 1.3 % · above 37% of the industry

Company
Industry median

Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 62 707 € · +35.7% vs 2024

Equity, € 2025: 2 579 € · −3.3% vs 2024

Employees 2025: 1 · industry median 2 · above 5% of the industry

Company
Industry median

Industry: Retail trade (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	173 499	-89	11 794	62 707	2 579	1
2024	220 654	-21	6 266	46 200	2 668	0
2023	141 514	16	1 035	51 006	2 689	0
2022	119 327	32	0	29 211	2 673	0
2021	110 882	-28	0	30 807	2 641	0
2020	8 949	146	0	20 829	2 669	0
2019	2 470	23	0	4 133	2 523	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	0
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

-0.1 %

Net profit / revenue

Return on equity (ROE)

-3.5 %

Net profit / equity

Return on assets (ROA)

-0.1 %

Net profit / assets

Equity ratio

4.1 %

Equity / assets

Debt ratio

95.9 %

Liabilities / assets

Current ratio

2.57

Current assets / current liabilities

Revenue per employee

173 499 €

Revenue / average full-time employees

Labour cost per employee per month

983 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	27 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	25 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	13 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	17 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	7 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	7 Jul 2020	Company’s own	e-Äriregister

Board

Mikk Maaten
Board member · since 6 Jun 2012

Right of representation

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

Owners

Mikk Maaten
Natural person · 2 500 €

100%

Beneficial owners

Mikk Maaten
Direct ownership · since 15 Aug 2019

Founders and other persons

Mikk Maaten
Founder · 2 500 € · 6 Jun 2012

Activities (EMTAK)

47821Retail sale of motor vehicle parts and accessories Main

Rulings 5

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20060483 / 5 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20060483 / 4 4 Mar 2020	Amendment entry	In force 4 Mar 2020	PDF
Ä 20060483 / 3 14 Feb 2018	Amendment entry	In force 14 Feb 2018	PDF
Ä 20060483 / 2 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20060483 6 Jun 2012	First entry	In force 6 Jun 2012	PDF

Sources: e-Äriregister and EMTA. Data updated 30 Oct 2026. Open at the source ↗ · Report an error in the data