Upsariina OÜ is a OÜ based in Patika küla, registry code 16685690, status: active. Main activity: Provision of nursing care. Its annual report for 2025 shows revenue of €49 656 and 1 employees.
Turnover
—
State taxes
3 183 €
↑ 73.4%vs Q2 2026
Labour taxes
1 870 €
↑ 0.0%vs Q2 2026
Employees
1
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Human health activities · EMTAK 86
Labour taxes per employee1 870 €
above 45% of companies
industry median 2 177 € · companies in the industry: 1 696
Revenue · 202549 656 €
above 64% of companies
industry median 20 811 € · companies in the industry: 3 373
Net profit margin · 202531.4 %
above 78% of companies
industry median 8.3 % · companies in the industry: 2 759
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q3 2026: 1 870 € · +0.0% vs Q2 2026 · industry median 2 177 € · above 45% of the industry
Company
Industry median
Industry: Human health 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: 3 183 € · +73.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
3 183
1 870
1
Q2 2026
—
1 836
1 870
1
Q1 2026
—
2 534
2 659
1
Q4 2025
—
3 058
1 635
1
Q3 2025
—
3 015
1 682
1
Q2 2025
—
1 194
1 180
1
Q1 2025
—
2 706
1 772
1
Q4 2024
—
1 843
1 927
1
Q3 2024
—
3 201
2 417
1
Q2 2024
—
1 581
1 670
1
Q1 2024
—
958
1 019
1
Q4 2023
—
786
837
1
Q3 2023
—
461
488
1
Q2 2023
—
26
26
1
Q1 2023
—
—
—
1
Labour taxes per employee per month
623 €
Q3 2026 · calculated from EMTA data
Financials by year
2023 – 2025
Revenue, € 2025: 49 656 € · +28.1% vs 2024 · industry median 20 811 € · above 64% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 15 598 € · +23.0% vs 2024 · industry median 1 071 € · above 73% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 31.4 % · −1.3 pp vs the year before · industry median 8.3 % · above 78% of the industry
Company
Industry median
Industry: Human health activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 25 250 € · +12.2% vs 2024Equity, € 2025: 20 471 € · +37.6% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 2 · above 5% of the industry
Company
Industry median
Industry: Human health 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
49 656
15 598
18 968
25 250
20 471
1
2024
38 753
12 679
18 961
22 497
14 873
1
2023
18 863
9 529
6 370
11 173
9 794
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
31.4 %
Net profit / revenue
Return on equity (ROE)
76.2 %
Net profit / equity
Return on assets (ROA)
61.8 %
Net profit / assets
Equity ratio
81.1 %
Equity / assets
Debt ratio
18.9 %
Liabilities / assets
Current ratio
3.48
Current assets / current liabilities
Revenue per employee
49 656 €
Revenue / average full-time employees
Labour cost per employee per month
1 581 €
Labour costs / employees / 12 months (incl. employer taxes)
