Nupu Learning OÜ

Active Registry code 14973953 OÜ Tallinn Registered 19 May 2020
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Nupu Learning OÜ is a OÜ based in Tallinn, registry code 14973953, status: active. Main activity: Other publishing activities, except software publishing. According to EMTA, turnover for Q3 2026 was €8 052 with 1 employees.

Turnover
8 052 €
↓ 22.0% vs Q2 2026
State taxes
2 213 €
↑ 7.6% vs Q2 2026
Labour taxes
1 636 €
↑ 13.1% vs Q2 2026
Employees
1
±0 vs Q2 2026

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

Position in the industry Publishing activities · EMTAK 58

  • Turnover · Q3 2026 8 052 €
    industry median 9 319 € · companies in the industry: 766
  • Labour taxes per employee 1 636 €
    industry median 2 036 € · companies in the industry: 224
  • Revenue · 2025 51 687 €
    industry median 5 175 € · companies in the industry: 1 328
  • Net profit margin · 2025 -24.8 %
    industry median 4.4 % · companies in the industry: 825

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € Q3 2026: 8 052 € · −22.0% vs Q2 2026 · industry median 9 319 € · above 48% of the industry
010 00020 00030 000Q4 2023 Company: 26 462 € Industry median: 13 258 €Q4·23Q1 2024 Company: 16 832 € Industry median: 14 046 €Q2 2024 Company: 22 409 € Industry median: 11 785 €Q2·24Q3 2024 Company: 10 618 € Industry median: 13 362 €Q4 2024 Company: 23 633 € Industry median: 14 000 €Q4·24Q1 2025 Company: 23 670 € Industry median: 14 441 €Q2 2025 Company: 13 832 € Industry median: 12 185 €Q2·25Q3 2025 Company: 7 196 € Industry median: 11 095 €Q4 2025 Company: 14 322 € Industry median: 11 709 €Q4·25Q1 2026 Company: 14 217 € Industry median: 10 933 €Q2 2026 Company: 10 326 € Industry median: 9 774 €Q2·26Q3 2026 Company: 8 052 € Industry median: 9 319 €Q3·2605 00010 00015 00020 00025 000Q4 2024 Company: 23 633 € Industry median: 14 000 €Q1 2025 Company: 23 670 € Industry median: 14 441 €Q1·25Q2 2025 Company: 13 832 € Industry median: 12 185 €Q3 2025 Company: 7 196 € Industry median: 11 095 €Q3·25Q4 2025 Company: 14 322 € Industry median: 11 709 €Q1 2026 Company: 14 217 € Industry median: 10 933 €Q1·26Q2 2026 Company: 10 326 € Industry median: 9 774 €Q3 2026 Company: 8 052 € Industry median: 9 319 €Q3·26
  • Company
  • Industry median

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

Labour taxes per employee, € Q3 2026: 1 636 € · +13.1% vs Q2 2026 · industry median 2 036 € · above 41% of the industry
01 0002 0003 000Q4 2023 Company: 1 098 € Industry median: 1 629 €Q4·23Q1 2024 Company: 953 € Industry median: 1 764 €Q2 2024 Company: 1 092 € Industry median: 1 809 €Q2·24Q3 2024 Company: 836 € Industry median: 1 815 €Q4 2024 Company: 2 543 € Industry median: 1 862 €Q4·24Q1 2025 Company: 826 € Industry median: 1 900 €Q2 2025 Company: 1 236 € Industry median: 2 000 €Q2·25Q3 2025 Company: 1 244 € Industry median: 1 931 €Q4 2025 Company: 1 369 € Industry median: 2 120 €Q4·25Q1 2026 Company: 1 455 € Industry median: 1 990 €Q2 2026 Company: 1 446 € Industry median: 1 943 €Q2·26Q3 2026 Company: 1 636 € Industry median: 2 036 €Q3·2601 0002 0003 000Q4 2024 Company: 2 543 € Industry median: 1 862 €Q1 2025 Company: 826 € Industry median: 1 900 €Q1·25Q2 2025 Company: 1 236 € Industry median: 2 000 €Q3 2025 Company: 1 244 € Industry median: 1 931 €Q3·25Q4 2025 Company: 1 369 € Industry median: 2 120 €Q1 2026 Company: 1 455 € Industry median: 1 990 €Q1·26Q2 2026 Company: 1 446 € Industry median: 1 943 €Q3 2026 Company: 1 636 € Industry median: 2 036 €Q3·26
  • Company
  • Industry median

Industry: Publishing activities (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
0.00.51.01.52.0Q4 2023 Company: 1Q4·23Q1 2024 Company: 1Q2 2024 Company: 1Q2·24Q3 2024 Company: 2Q4 2024 Company: 1Q4·24Q1 2025 Company: 1Q2 2025 Company: 1Q2·25Q3 2025 Company: 1Q4 2025 Company: 1Q4·25Q1 2026 Company: 1Q2 2026 Company: 1Q2·26Q3 2026 Company: 1Q3·260.00.20.40.60.81.0Q4 2024 Company: 1Q1 2025 Company: 1Q1·25Q2 2025 Company: 1Q3 2025 Company: 1Q3·25Q4 2025 Company: 1Q1 2026 Company: 1Q1·26Q2 2026 Company: 1Q3 2026 Company: 1Q3·26
State taxes, € Q3 2026: 2 213 € · +7.6% vs Q2 2026
01 0002 0003 0004 000Q4 2023 Company: 2 872 €Q4·23Q1 2024 Company: 1 905 €Q2 2024 Company: 3 744 €Q2·24Q3 2024 Company: 2 723 €Q4 2024 Company: 3 902 €Q4·24Q1 2025 Company: 3 933 €Q2 2025 Company: 1 331 €Q2·25Q3 2025 Company: 1 814 €Q4 2025 Company: 1 448 €Q4·25Q1 2026 Company: 3 459 €Q2 2026 Company: 2 057 €Q2·26Q3 2026 Company: 2 213 €Q3·2601 0002 0003 0004 000Q4 2024 Company: 3 902 €Q1 2025 Company: 3 933 €Q1·25Q2 2025 Company: 1 331 €Q3 2025 Company: 1 814 €Q3·25Q4 2025 Company: 1 448 €Q1 2026 Company: 3 459 €Q1·26Q2 2026 Company: 2 057 €Q3 2026 Company: 2 213 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 8 052 2 213 1 636 1
Q2 2026 10 326 2 057 1 446 1
Q1 2026 14 217 3 459 1 455 1
Q4 2025 14 322 1 448 1 369 1
Q3 2025 7 196 1 814 1 244 1
Q2 2025 13 832 1 331 1 236 1
Q1 2025 23 670 3 933 826 1
Q4 2024 23 633 3 902 2 543 1
Q3 2024 10 618 2 723 1 672 2
Q2 2024 22 409 3 744 1 092 1
Q1 2024 16 832 1 905 953 1
Q4 2023 26 462 2 872 1 098 1
Q3 2023 9 776 1 666 1 131 1
Q2 2023 17 007 1 004 985 1
Q1 2023 28 741 3 220 293 1
Q4 2022 26 467 1 346 882 —
Q3 2022 8 462 1 681 1 111 1
Q2 2022 12 620 264 988 1
Q1 2022 18 562 503 — 1
Labour taxes per employee per month
545 €
Turnover per employee in the quarter
8 052 €

Q3 2026 · calculated from EMTA data

Financials by year

2020 – 2025
Revenue, € 2025: 51 687 € · −36.6% vs 2024 · industry median 5 175 € · above 74% of the industry
020 00040 00060 00080 000100 0002020 Company: 7 604 € Industry median: 6 940 €20202021 Company: 52 600 € Industry median: 6 116 €20212022 Company: 67 669 € Industry median: 8 375 €20222023 Company: 71 437 € Industry median: 7 880 €20232024 Company: 81 477 € Industry median: 5 831 €20242025 Company: 51 687 € Industry median: 5 175 €2025020 00040 00060 00080 000100 0002020 Company: 7 604 € Industry median: 6 940 €2021 Company: 52 600 € Industry median: 6 116 €20212022 Company: 67 669 € Industry median: 8 375 €2023 Company: 71 437 € Industry median: 7 880 €20232024 Company: 81 477 € Industry median: 5 831 €2025 Company: 51 687 € Industry median: 5 175 €2025
  • Company
  • Industry median

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

Net profit, € 2025: -12 844 € · −304.1% vs 2024 · industry median 0 € · above 10% of the industry
-20 000-10 000010 00020 00030 0002020 Company: 1 048 € Industry median: 143 €20202021 Company: 7 697 € Industry median: 88 €20212022 Company: 22 120 € Industry median: 5 €20222023 Company: 2 929 € Industry median: 0 €20232024 Company: 6 294 € Industry median: 0 €20242025 Company: -12 844 € Industry median: 0 €2025-20 000-10 000010 00020 00030 0002020 Company: 1 048 € Industry median: 143 €2021 Company: 7 697 € Industry median: 88 €20212022 Company: 22 120 € Industry median: 5 €2023 Company: 2 929 € Industry median: 0 €20232024 Company: 6 294 € Industry median: 0 €2025 Company: -12 844 € Industry median: 0 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: -24.8 % · −32.6 pp vs the year before · industry median 4.4 % · above 17% of the industry
-40-20020402020 Company: 13.8 % Industry median: 10.8 %20202021 Company: 14.6 % Industry median: 10.1 %20212022 Company: 32.7 % Industry median: 7.6 %20222023 Company: 4.1 % Industry median: 6.4 %20232024 Company: 7.7 % Industry median: 5.9 %20242025 Company: -24.8 % Industry median: 4.4 %2025-40-20020402020 Company: 13.8 % Industry median: 10.8 %2021 Company: 14.6 % Industry median: 10.1 %20212022 Company: 32.7 % Industry median: 7.6 %2023 Company: 4.1 % Industry median: 6.4 %20232024 Company: 7.7 % Industry median: 5.9 %2025 Company: -24.8 % Industry median: 4.4 %2025
  • Company
  • Industry median

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

Assets, € 2025: 39 399 € · −25.4% vs 2024
020 00040 00060 0002020 Company: 16 904 €20202021 Company: 24 687 €20212022 Company: 59 587 €20222023 Company: 50 045 €20232024 Company: 52 823 €20242025 Company: 39 399 €2025020 00040 00060 0002020 Company: 16 904 €2021 Company: 24 687 €20212022 Company: 59 587 €2023 Company: 50 045 €20232024 Company: 52 823 €2025 Company: 39 399 €2025
Equity, € 2025: 34 735 € · −27.0% vs 2024
010 00020 00030 00040 00050 0002020 Company: 8 548 €20202021 Company: 16 245 €20212022 Company: 38 364 €20222023 Company: 41 293 €20232024 Company: 47 579 €20242025 Company: 34 735 €2025010 00020 00030 00040 00050 0002020 Company: 8 548 €2021 Company: 16 245 €20212022 Company: 38 364 €2023 Company: 41 293 €20232024 Company: 47 579 €2025 Company: 34 735 €2025
Employees 2025: 1 · −50.0% vs 2024 · industry median 1 · above 5% of the industry
0.00.51.01.52.02020 Company: 0 Industry median: 120202021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 120222023 Company: 1 Industry median: 120232024 Company: 2 Industry median: 120242025 Company: 1 Industry median: 120250.00.51.01.52.02020 Company: 0 Industry median: 12021 Company: 0 Industry median: 120212022 Company: 1 Industry median: 12023 Company: 1 Industry median: 120232024 Company: 2 Industry median: 12025 Company: 1 Industry median: 12025
  • Company
  • Industry median

Industry: Publishing 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 51 687 -12 844 11 172 39 399 34 735 1
2024 81 477 6 294 14 747 52 823 47 579 2
2023 71 437 2 929 8 388 50 045 41 293 1
2022 67 669 22 120 7 730 59 587 38 364 1
2021 52 600 7 697 0 24 687 16 245 0
2020 7 604 1 048 0 16 904 8 548 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
-24.8 %
Net profit / revenue
Return on equity (ROE)
-37.0 %
Net profit / equity
Return on assets (ROA)
-32.6 %
Net profit / assets
Equity ratio
88.2 %
Equity / assets
Debt ratio
11.8 %
Liabilities / assets
Current ratio
8.45
Current assets / current liabilities
Revenue per employee
51 687 €
Revenue / average full-time employees
Labour cost per employee per month
931 €
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 26 Jun 2025 Company’s own e-Äriregister
2023 1 Jan 2023 – 31 Dec 2023 10 Feb 2024 Company’s own e-Äriregister
2022 1 Jan 2022 – 31 Dec 2022 30 Jun 2023 Company’s own e-Äriregister
2021 1 Jan 2021 – 31 Dec 2021 29 Jun 2022 Company’s own e-Äriregister
2020 19 May 2020 – 31 Dec 2020 30 Jun 2021 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)

  • 58191Other publishing activities, except software publishing Main
  • 32401Manufacture of games and toys
Rulings
Number, date Title Deadline State Document
Ä 50146546 / 3
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50146546 / 2
13 Oct 2020
Amendment entry In force
13 Oct 2020
PDF
Ä 50146546 / M1
12 Oct 2020
Ruling to eliminate deficiencies 27 Oct 2020 Deficiencies eliminated
13 Oct 2020
PDF
Ä 50146546
19 May 2020
First entry In force
19 May 2020
PDF

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