SPH Moodul OÜ

Active Registry code 14558964 OÜ Masti küla Registered 4 Sep 2018
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SPH Moodul OÜ is a OÜ based in Masti küla, registry code 14558964, status: active. Main activity: Retail sale of goods n.e.c.. According to EMTA, turnover for Q3 2026 was €1 110 with employees.

Turnover
1 110 €
↓ 63.2% vs Q2 2026
State taxes
64 €
↓ 87.5% vs Q2 2026
Labour taxes
0 €
Employees
—

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

Position in the industry Retail trade · EMTAK 47

  • Turnover · Q3 2026 1 110 €
    industry median 23 652 € · companies in the industry: 7 652
  • Revenue · 2025 43 566 €
    industry median 16 974 € · companies in the industry: 13 500
  • Net profit margin · 2025 63.4 %
    industry median 1.3 % · companies in the industry: 9 480

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 1 110 € · −63.2% vs Q2 2026 · industry median 23 652 € · above 12% of the industry
010 00020 00030 000Q4 2023 Company: 6 880 € Industry median: 26 822 €Q4·23Q1 2024 Company: 1 857 € Industry median: 23 246 €Q2 2024 Company: 5 516 € Industry median: 26 103 €Q2·24Q3 2024 Company: 5 241 € Industry median: 24 905 €Q4 2024 Company: 7 382 € Industry median: 25 283 €Q4·24Q1 2025 Company: 4 991 € Industry median: 21 556 €Q2 2025 Company: 3 461 € Industry median: 24 404 €Q2·25Q3 2025 Company: 4 128 € Industry median: 24 441 €Q4 2025 Company: 8 423 € Industry median: 23 532 €Q4·25Q1 2026 Company: 25 521 € Industry median: 20 253 €Q2 2026 Company: 3 017 € Industry median: 23 917 €Q2·26Q3 2026 Company: 1 110 € Industry median: 23 652 €Q3·26010 00020 00030 000Q4 2024 Company: 7 382 € Industry median: 25 283 €Q1 2025 Company: 4 991 € Industry median: 21 556 €Q1·25Q2 2025 Company: 3 461 € Industry median: 24 404 €Q3 2025 Company: 4 128 € Industry median: 24 441 €Q3·25Q4 2025 Company: 8 423 € Industry median: 23 532 €Q1 2026 Company: 25 521 € Industry median: 20 253 €Q1·26Q2 2026 Company: 3 017 € Industry median: 23 917 €Q3 2026 Company: 1 110 € Industry median: 23 652 €Q3·26
  • Company
  • Industry median

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

State taxes, € Q3 2026: 64 € · −87.5% vs Q2 2026
02505007501 0001 250Q4 2023 Company: 1 158 €Q4·23Q1 2024 Company: 354 €Q2 2024 Company: 746 €Q2·24Q3 2024 Company: 303 €Q4 2024 Company: 1 047 €Q4·24Q1 2025 Company: 290 €Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 203 €Q4 2025 Company: 787 €Q4·25Q1 2026 Company: 459 €Q2 2026 Company: 514 €Q2·26Q3 2026 Company: 64 €Q3·2602505007501 0001 250Q4 2024 Company: 1 047 €Q1 2025 Company: 290 €Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 203 €Q3·25Q4 2025 Company: 787 €Q1 2026 Company: 459 €Q1·26Q2 2026 Company: 514 €Q3 2026 Company: 64 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 1 110 64 — —
Q2 2026 3 017 514 — —
Q1 2026 25 521 459 — —
Q4 2025 8 423 787 — —
Q3 2025 4 128 203 — —
Q2 2025 3 461 — — —
Q1 2025 4 991 290 — —
Q4 2024 7 382 1 047 — —
Q3 2024 5 241 303 — —
Q2 2024 5 516 746 — —
Q1 2024 1 857 354 — —
Q4 2023 6 880 1 158 — —
Q3 2023 5 918 518 — —
Q2 2023 64 846 12 470 — —
Q1 2023 10 053 1 049 743 —
Q4 2022 11 940 1 450 812 1
Q3 2022 10 838 1 501 812 1
Q2 2022 19 389 1 719 812 1
Q1 2022 15 251 — 709 1

Financials by year

2019 – 2025
Revenue, € 2025: 43 566 € · +101.8% vs 2024 · industry median 16 974 € · above 65% of the industry
020 00040 00060 00080 000100 0002019 Company: 12 055 € Industry median: 25 000 €20192020 Company: 85 296 € Industry median: 21 390 €20202021 Company: 89 750 € Industry median: 23 333 €20212022 Company: 59 118 € Industry median: 22 891 €20222023 Company: 82 301 € Industry median: 20 218 €20232024 Company: 21 584 € Industry median: 18 875 €20242025 Company: 43 566 € Industry median: 16 974 €2025020 00040 00060 00080 000100 0002019 Company: 12 055 € Industry median: 25 000 €20192020 Company: 85 296 € Industry median: 21 390 €2021 Company: 89 750 € Industry median: 23 333 €20212022 Company: 59 118 € Industry median: 22 891 €2023 Company: 82 301 € Industry median: 20 218 €20232024 Company: 21 584 € Industry median: 18 875 €2025 Company: 43 566 € Industry median: 16 974 €2025
  • 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: 27 640 € · +151.6% vs 2024 · industry median 0 € · above 91% of the industry
-20 000020 00040 00060 0002019 Company: 4 177 € Industry median: 246 €20192020 Company: 20 204 € Industry median: 98 €20202021 Company: 41 410 € Industry median: 245 €20212022 Company: -3 812 € Industry median: 96 €20222023 Company: -15 058 € Industry median: 20 €20232024 Company: 10 984 € Industry median: 0 €20242025 Company: 27 640 € Industry median: 0 €2025-20 000020 00040 00060 0002019 Company: 4 177 € Industry median: 246 €20192020 Company: 20 204 € Industry median: 98 €2021 Company: 41 410 € Industry median: 245 €20212022 Company: -3 812 € Industry median: 96 €2023 Company: -15 058 € Industry median: 20 €20232024 Company: 10 984 € Industry median: 0 €2025 Company: 27 640 € Industry median: 0 €2025
  • 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: 63.4 % · +12.6 pp vs the year before · industry median 1.3 % · above 98% of the industry
-200204060802019 Company: 34.6 % Industry median: 2.6 %20192020 Company: 23.7 % Industry median: 2.7 %20202021 Company: 46.1 % Industry median: 3.3 %20212022 Company: -6.4 % Industry median: 2.8 %20222023 Company: -18.3 % Industry median: 2.2 %20232024 Company: 50.9 % Industry median: 1.5 %20242025 Company: 63.4 % Industry median: 1.3 %2025-200204060802019 Company: 34.6 % Industry median: 2.6 %20192020 Company: 23.7 % Industry median: 2.7 %2021 Company: 46.1 % Industry median: 3.3 %20212022 Company: -6.4 % Industry median: 2.8 %2023 Company: -18.3 % Industry median: 2.2 %20232024 Company: 50.9 % Industry median: 1.5 %2025 Company: 63.4 % Industry median: 1.3 %2025
  • Company
  • Industry median

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

Assets, € thousand 2025: 185 542 € · +1.3% vs 2024
01002003002019 Company: 159 818 €20192020 Company: 162 717 €20202021 Company: 214 700 €20212022 Company: 252 838 €20222023 Company: 181 293 €20232024 Company: 183 159 €20242025 Company: 185 542 €202501002003002019 Company: 159 818 €20192020 Company: 162 717 €2021 Company: 214 700 €20212022 Company: 252 838 €2023 Company: 181 293 €20232024 Company: 183 159 €2025 Company: 185 542 €2025
Equity, € 2025: 89 104 € · +45.0% vs 2024
020 00040 00060 00080 000100 0002019 Company: 6 677 €20192020 Company: 26 881 €20202021 Company: 68 291 €20212022 Company: 65 417 €20222023 Company: 50 480 €20232024 Company: 61 464 €20242025 Company: 89 104 €2025020 00040 00060 00080 000100 0002019 Company: 6 677 €20192020 Company: 26 881 €2021 Company: 68 291 €20212022 Company: 65 417 €2023 Company: 50 480 €20232024 Company: 61 464 €2025 Company: 89 104 €2025
Employees 2025: 0 · industry median 2 · above 2% of the industry
0.00.51.01.52.02019 Company: 0 Industry median: 220192020 Company: 1 Industry median: 220202021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 220222023 Company: 1 Industry median: 220232024 Company: 0 Industry median: 220242025 Company: 0 Industry median: 220250.00.51.01.52.02019 Company: 0 Industry median: 220192020 Company: 1 Industry median: 22021 Company: 1 Industry median: 220212022 Company: 1 Industry median: 22023 Company: 1 Industry median: 220232024 Company: 0 Industry median: 22025 Company: 0 Industry median: 22025
  • 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 43 566 27 640 0 185 542 89 104 0
2024 21 584 10 984 0 183 159 61 464 0
2023 82 301 -15 058 870 181 293 50 480 1
2022 59 118 -3 812 10 473 252 838 65 417 1
2021 89 750 41 410 11 227 214 700 68 291 1
2020 85 296 20 204 7 649 162 717 26 881 1
2019 12 055 4 177 0 159 818 6 677 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
63.4 %
Net profit / revenue
Return on equity (ROE)
31.0 %
Net profit / equity
Return on assets (ROA)
14.9 %
Net profit / assets
Equity ratio
48.0 %
Equity / assets
Debt ratio
52.0 %
Liabilities / assets
Current ratio
1.92
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 19 May 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 25 Apr 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 26 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 22 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 1 Jan 2020 – 31 Dec 2020 27 Jul 2021 Company’s own e-Äriregister
2019 4 Sep 2018 – 31 Dec 2019 6 Aug 2020 Company’s own e-Äriregister

Board

Right of representation

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

Owners

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 47789Retail sale of goods n.e.c. Main

Rulings 3

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50101789 / 3
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50101789 / 2
21 Jun 2019
 Amendment entry In force
21 Jun 2019
 PDF
Ä 50101789
4 Sep 2018
 First entry In force
4 Sep 2018
 PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data