CPA OÜ

Active Registry code 16760902 OÜ Viljandi linn Registered 16 Jun 2023
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CPA OÜ is a OÜ based in Viljandi linn, registry code 16760902, status: active. Main activity: Educational support activities n.e.c.. Its annual report for 2025 shows revenue of €28 281 and 0 employees.

Turnover
—
State taxes
14 €
Labour taxes
0 €
Employees
—

Q4 2024 · data from the Tax and Customs Board (EMTA)

Position in the industry Education · EMTAK 85

  • Revenue · 2025 28 281 €
    industry median 2 265 € · companies in the industry: 7 180
  • Net profit margin · 2025 51.8 %
    industry median 6.7 % · companies in the industry: 5 232

Taxes and turnover

Q1 2024 – Q4 2024
State taxes, € Q4 2024: 14 € · −99.7% vs Q1 2024
01 0002 0003 0004 0005 000Q1 2024 Company: 4 505 €Q1·24Q4 2024 Company: 14 €Q4·2401 0002 0003 0004 0005 000Q1 2024 Company: 4 505 €Q4 2024 Company: 14 €Q4·24
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q4 2024 — 14 — —
Q1 2024 — 4 505 — —

Financials by year

2023 – 2025
Revenue, € 2025: 28 281 € · −27.7% vs 2024 · industry median 2 265 € · above 82% of the industry
010 00020 00030 00040 0002023 Company: 36 412 € Industry median: 1 800 €20232024 Company: 39 103 € Industry median: 2 003 €20242025 Company: 28 281 € Industry median: 2 265 €2025010 00020 00030 00040 0002023 Company: 36 412 € Industry median: 1 800 €20232024 Company: 39 103 € Industry median: 2 003 €2025 Company: 28 281 € Industry median: 2 265 €2025
  • Company
  • Industry median

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

Net profit, € 2025: 14 656 € · +35.4% vs 2024 · industry median 136 € · above 91% of the industry
010 00020 00030 00040 0002023 Company: 30 253 € Industry median: 179 €20232024 Company: 10 827 € Industry median: 102 €20242025 Company: 14 656 € Industry median: 136 €2025010 00020 00030 00040 0002023 Company: 30 253 € Industry median: 179 €20232024 Company: 10 827 € Industry median: 102 €2025 Company: 14 656 € Industry median: 136 €2025
  • Company
  • Industry median

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

Net profit margin, % 2025: 51.8 % · +24.1 pp vs the year before · industry median 6.7 % · above 84% of the industry
0204060801002023 Company: 83.1 % Industry median: 7.5 %20232024 Company: 27.7 % Industry median: 7.1 %20242025 Company: 51.8 % Industry median: 6.7 %20250204060801002023 Company: 83.1 % Industry median: 7.5 %20232024 Company: 27.7 % Industry median: 7.1 %2025 Company: 51.8 % Industry median: 6.7 %2025
  • Company
  • Industry median

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

Assets, € 2025: 37 797 € · +63.1% vs 2024
010 00020 00030 00040 0002023 Company: 30 253 €20232024 Company: 23 181 €20242025 Company: 37 797 €2025010 00020 00030 00040 0002023 Company: 30 253 €20232024 Company: 23 181 €2025 Company: 37 797 €2025
Equity, € 2025: 37 736 € · +63.5% vs 2024
010 00020 00030 00040 0002023 Company: 30 253 €20232024 Company: 23 080 €20242025 Company: 37 736 €2025010 00020 00030 00040 0002023 Company: 30 253 €20232024 Company: 23 080 €2025 Company: 37 736 €2025
Employees 2025: 0 · industry median 1 · above 2% of the industry
0.00.20.40.60.81.02023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 120242025 Company: 0 Industry median: 120250.00.20.40.60.81.02023 Company: 0 Industry median: 120232024 Company: 0 Industry median: 12025 Company: 0 Industry median: 12025
  • Company
  • Industry median

Industry: Education (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 28 281 14 656 0 37 797 37 736 0
2024 39 103 10 827 0 23 181 23 080 0
2023 36 412 30 253 0 30 253 30 253 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
51.8 %
Net profit / revenue
Return on equity (ROE)
38.8 %
Net profit / equity
Return on assets (ROA)
38.8 %
Net profit / assets
Equity ratio
99.8 %
Equity / assets
Debt ratio
0.2 %
Liabilities / assets
Current ratio
619.62
Current assets / current liabilities

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 24 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 11 Jun 2025 Company’s own e-Äriregister
2023 16 Jun 2023 – 31 Dec 2023 30 Jan 2024 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)

  • 8569Educational support activities n.e.c. Main

Rulings 3

All rulings (PDF)
Rulings
Number, date Title Deadline State Document
Ä 50230937 / 3
2 Sep 2023
 Amendment entry In force
2 Sep 2023
 PDF
Ä 50230937 / 2
10 Aug 2023
 Amendment under Code of Civil Procedure § 595¹ (1) In force
10 Aug 2023
 PDF
Ä 50230937
16 Jun 2023
 First entry In force
16 Jun 2023
 PDF

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