APW Varahaldus OÜ

Active Registry code 12392465 OÜ Tartu linn Registered 14 Dec 2012

APW Varahaldus OÜ is a OÜ based in Tartu linn, registry code 12392465, status: active. Main activity: Rental and operating of own or leased real estate. According to EMTA, turnover for Q3 2026 was €116 747 with 6 employees.

Turnover

116 747 €

↑ 166.0% vs Q2 2026

State taxes

14 639 €

Labour taxes

1 625 €

↑ 2 966.0% vs Q2 2026

Employees

+2 vs Q2 2026

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

Position in the industry Real estate activities · EMTAK 68

Turnover · Q3 2026 116 747 €

above 84% of companies

industry median 15 030 € · companies in the industry: 7 443
Labour taxes per employee 271 €

above 18% of companies

industry median 857 € · companies in the industry: 7 261
Revenue · 2024 208 807 €

above 92% of companies

industry median 12 853 € · companies in the industry: 31 545
Net profit margin · 2024 -82.2 %

above 6% of companies

industry median 5.9 % · companies in the industry: 25 591

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 116 747 € · +166.0% vs Q2 2026 · industry median 15 030 € · above 84% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 271 € · +1 944.0% vs Q2 2026 · industry median 857 € · above 18% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 6 · +50.0% vs Q2 2026

State taxes, € Q3 2026: 14 639 €

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	116 747	14 639	1 625	6
Q2 2026	43 884	—	53	4
Q1 2026	72 225	—	4 804	2
Q4 2025	272 400	4 417	4 840	2
Q3 2025	90 961	630	1 828	2
Q2 2025	34 905	2 655	2 338	2
Q1 2025	31 534	3 783	4 029	2
Q4 2024	36 665	11 208	5 926	2
Q3 2024	70 014	3 663	3 783	1
Q2 2024	47 238	3 009	3 018	1
Q1 2024	57 420	3 490	3 485	1
Q4 2023	88 568	8 337	3 213	1
Q3 2023	52 246	1 751	1 760	1
Q2 2023	45 040	3 037	1 386	—
Q1 2023	44 205	3 484	1 591	—
Q4 2022	60 950	6 459	1 741	—
Q3 2022	90 442	5 246	1 337	1
Q2 2022	38 984	3 600	1 946	1
Q1 2022	12 340	—	2 413	1

Labour taxes per employee per month

90 €

Turnover per employee in the quarter

19 458 €

Q3 2026 · calculated from EMTA data

Financials by year

2015 – 2024

Revenue, € thousand 2024: 208 807 € · −14.2% vs 2023 · industry median 12 853 € · above 92% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € thousand 2024: -171 652 € · −23.8% vs 2023 · industry median 256 € · above 2% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2024: -82.2 % · −25.2 pp vs the year before · industry median 5.9 % · above 6% of the industry

Company
Industry median

Industry: Real estate activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € thousand 2024: 2 351 580 € · +2.4% vs 2023

Equity, € thousand 2024: 599 992 € · −22.2% vs 2023

Employees 2024: 2 · +100.0% vs 2023 · industry median 1 · above 70% of the industry

Company
Industry median

Industry: Real estate 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
2024	208 807	-171 652	45 444	2 351 580	599 992	2
2023	243 241	-138 631	20 980	2 295 930	771 643	1
2022	199 612	-51 777	17 512	2 181 933	910 274	1
2021	56 573	-258 266	20 290	2 084 970	962 052	2
2020	15 336	-134 599	23 486	2 148 391	1 220 318	2
2019	66 001	77 739	7 169	2 262 435	1 354 917	0
2018	—	—	—	—	—	0
2017	—	—	—	—	—	0
2016	—	—	—	—	—	0
2015	—	—	—	—	—	0
2014	—	—	—	—	—	0
2013	—	—	—	—	—	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 2024

Net profit margin

-82.2 %

Net profit / revenue

Return on equity (ROE)

-28.6 %

Net profit / equity

Return on assets (ROA)

-7.3 %

Net profit / assets

Equity ratio

25.5 %

Equity / assets

Debt ratio

74.5 %

Liabilities / assets

Current ratio

0.58

Current assets / current liabilities

Revenue per employee

104 404 €

Revenue / average full-time employees

Labour cost per employee per month

1 894 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2024	1 Jan 2024 – 31 Dec 2024	21 Oct 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	1 Oct 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	27 Oct 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	17 Jul 2023	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	14 Sep 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	7 May 2021	Company’s own	e-Äriregister

Board

Lembit Eespäev
Board member · since 28 May 2025

Right of representation

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

Owners

Lembit Eespäev
Natural person · 2 500 €

100%

Owner in

Beneficial owners

Lembit Eespäev
Direct ownership · since 1 Jul 2025

Founders and other persons

AS WIPESTREX GRUPP
Founder · 2 500 € · 13 Dec 2012

shared board members, owners or beneficial owners

Activities (EMTAK)

68201Rental and operating of own or leased real estate Main
47811Retail sale of motor vehicles
47821Retail sale of motor vehicle parts and accessories
47921Intermediation service activities for specialised retail sale
74991All other professional, scientific and technical activities n.e.c.

Rulings 16

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20062476 / 11 28 May 2025	Amendment entry		In force 28 May 2025	PDF
Ä 20062476 / M5 26 May 2025	Ruling to eliminate deficiencies	5 Jun 2025	Deficiencies eliminated 28 May 2025	PDF
Ä 20062476 / 10 22 May 2025	Amendment entry		In force 22 May 2025	PDF
Ä 20062476 / 9 3 Oct 2024	Amendment entry		In force 3 Oct 2024	PDF
Ä 20062476 / M4 15 Aug 2024	Fine for not filing the report	30 Aug 2024	In force 31 Aug 2024	PDF
Ä 20062476 / M3 9 Jul 2024	Warning of a fine: annual report not filed	8 Aug 2024	In force 9 Jul 2024	PDF
Ä 20062476 / M2 10 Oct 2023	Warning of a fine: annual report not filed	9 Nov 2023	Deficiencies eliminated 28 Oct 2023	PDF
Ä 20062476 / 8 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20062476 / 7 2 Feb 2018	Amendment under Commercial Code § 525 (2)		In force 2 Feb 2018	PDF
Ä 20062476 / 6 17 Jan 2018	Amendment entry		In force 17 Jan 2018	PDF
Ä 20062476 / 5 23 Dec 2017	Amendment entry		In force 23 Dec 2017	PDF
Ä 20062476 / 4 3 Dec 2017	Amendment entry		In force 3 Dec 2017	PDF
Ä 20062476 / 3 27 Aug 2015	Amendment entry		In force 27 Aug 2015	PDF
Ä 20062476 / M1 27 Jul 2015	Ruling to eliminate deficiencies	26 Aug 2015	In force 27 Jul 2015	PDF
Ä 20062476 / 2 25 Nov 2013	Amendment entry		In force 25 Nov 2013	PDF
Ä 20062476 14 Dec 2012	First entry		In force 14 Dec 2012	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data

APW Varahaldus OÜ

Position in the industry Real estate activities · EMTAK 68

Taxes and turnover

Financials by year

Financial ratios for 2024

Annual reports

Board

Right of representation

Owners

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 16