UP Construction OÜ is a OÜ based in Tuulna küla, registry code 14285992, status: active. Main activity: Other specialised construction activities n.e.c.. According to EMTA, turnover for Q3 2026 was €2 099 with 1 employees.
Turnover
2 099 €
↓ 86.4%vs Q2 2026
State taxes
2 304 €
↓ 55.0%vs Q2 2026
Labour taxes
2 110 €
↑ 8.9%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Specialised construction activities · EMTAK 43
Turnover · Q3 20262 099 €
above 8% of companies
industry median 23 017 € · companies in the industry: 6 974
Labour taxes per employee2 110 €
above 77% of companies
industry median 1 236 € · companies in the industry: 5 958
Revenue · 202511 446 €
above 30% of companies
industry median 37 320 € · companies in the industry: 10 312
Net profit margin · 2025-49.5 %
above 2% of companies
industry median 3.9 % · companies in the industry: 8 588
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 2 099 € · −86.4% vs Q2 2026 · industry median 23 017 € · above 8% 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: 2 110 € · +8.9% vs Q2 2026 · industry median 1 236 € · above 77% 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: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 2 304 € · −55.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
2 099
2 304
2 110
1
Q2 2026
15 423
5 119
1 938
1
Q1 2026
2 984
546
—
1
Q4 2025
3 900
3 481
3 078
—
Q3 2025
6 678
2 870
1 338
2
Q2 2025
—
566
541
—
Q1 2025
—
2 326
2 397
2
Q4 2024
37 475
19 522
12 657
3
Q3 2024
46 689
22 720
14 332
3
Q2 2024
30 425
13 191
7 603
1
Q1 2024
4 295
5 142
4 605
1
Q4 2023
28 013
11 248
5 667
1
Q3 2023
5 010
2 874
2 106
1
Q2 2023
2 955
1 182
647
2
Q1 2023
45
624
624
1
Q4 2022
10 345
4 719
2 862
1
Q3 2022
26 320
14 159
8 290
3
Q2 2022
29 481
12 713
12 488
3
Q1 2022
19 808
14 480
7 908
2
Labour taxes per employee per month
703 €
Turnover per employee in the quarter
2 099 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € thousand 2025: 11 446 € · −90.0% vs 2024 · industry median 37 320 € · above 30% 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: -5 671 € · −208.8% vs 2024 · industry median 561 € · above 13% 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: -49.5 % · −54.1 pp vs the year before · industry median 3.9 % · above 2% 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, € thousand 2025: 4 150 € · −62.8% vs 2024Equity, € thousand 2025: 3 144 € · −64.3% vs 2024Employees2025: 1 · −66.7% 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
11 446
-5 671
10 711
4 150
3 144
1
2024
114 589
5 214
88 195
11 155
8 815
3
2023
40 137
793
28 977
11 429
3 601
1
2022
80 814
-11 353
60 370
10 744
7 903
2
2021
174 959
-6 052
132 853
79 687
76 009
4
2020
190 472
16 391
144 586
123 644
102 061
4
2019
260 320
68 598
120 564
163 897
156 556
6
2018
—
—
—
—
—
8
2017
—
—
—
—
—
4
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
-49.5 %
Net profit / revenue
Return on equity (ROE)
-180.4 %
Net profit / equity
Return on assets (ROA)
-136.7 %
Net profit / assets
Equity ratio
75.8 %
Equity / assets
Debt ratio
24.2 %
Liabilities / assets
Current ratio
4.13
Current assets / current liabilities
Revenue per employee
11 446 €
Revenue / average full-time employees
Labour cost per employee per month
893 €
Labour costs / employees / 12 months (incl. employer taxes)
