MaPu Grupp OÜ is a OÜ based in Viljandi linn, registry code 12685227, status: active. Main activity: Other building completion and finishing. According to EMTA, turnover for Q3 2026 was €15 248 with 2 employees.
Turnover
15 248 €
↑ 134.5%vs Q2 2026
State taxes
4 375 €
↑ 100.4%vs Q2 2026
Labour taxes
2 062 €
↑ 26.8%vs Q2 2026
Employees
2
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 202615 248 €
above 39% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee1 031 €
above 34% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 202568 997 €
above 64% of companies
industry median 37 328 € · companies in the industry: 10 311
Net profit margin · 20258.3 %
above 61% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 15 248 € · +134.5% vs Q2 2026 · industry median 23 017 € · above 39% 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: 1 031 € · +26.8% vs Q2 2026 · industry median 1 236 € · above 34% 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.
EmployeesQ3 2026: 2 · +0.0% vs Q2 2026State taxes, € Q3 2026: 4 375 € · +100.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
15 248
4 375
2 062
2
Q2 2026
6 502
2 183
1 626
2
Q1 2026
29 405
9 914
5 074
2
Q4 2025
15 428
9 442
6 900
2
Q3 2025
16 285
5 313
2 638
1
Q2 2025
6 725
2 078
1 225
1
Q1 2025
13 750
5 642
3 511
1
Q4 2024
4 025
1 571
1 122
1
Q3 2024
7 300
2 295
1 350
1
Q2 2024
1 775
1 294
1 350
1
Q1 2024
17 840
3 579
1 232
1
Q4 2023
7 800
1 190
1 004
2
Q3 2023
10 785
3 180
1 870
2
Q2 2023
6 159
3 595
3 229
2
Q1 2023
37 602
6 896
1 747
2
Q4 2022
—
1 262
1 394
1
Q3 2022
12 354
3 033
1 338
1
Q2 2022
5 376
1 687
1 243
1
Q1 2022
26 921
6 536
3 150
1
Labour taxes per employee per month
344 €
Turnover per employee in the quarter
7 624 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 68 997 € · +86.7% vs 2024 · industry median 37 328 € · above 64% 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, € 2025: 5 746 € · +1 168.4% vs 2024 · industry median 561 € · above 69% 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: 8.3 % · +7.1 pp vs the year before · industry median 3.9 % · above 61% 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, € 2025: 19 973 € · +72.7% vs 2024Equity, € 2025: 8 722 € · +193.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 1 · above 5% 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
68 997
5 746
36 572
19 973
8 722
1
2024
36 965
453
17 372
11 565
2 976
1
2023
58 996
-13 050
20 387
7 307
2 523
1
2022
19 031
125
15 991
20 643
15 573
1
2021
70 148
6 772
14 603
21 966
15 448
1
2020
35 897
5 116
11 137
13 661
8 676
1
2019
36 369
6 907
11 701
4 157
3 560
0
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
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
8.3 %
Net profit / revenue
Return on equity (ROE)
65.9 %
Net profit / equity
Return on assets (ROA)
28.8 %
Net profit / assets
Equity ratio
43.7 %
Equity / assets
Debt ratio
56.3 %
Liabilities / assets
Current ratio
1.48
Current assets / current liabilities
Revenue per employee
68 997 €
Revenue / average full-time employees
Labour cost per employee per month
3 048 €
Labour costs / employees / 12 months (incl. employer taxes)
