TOP TUGI OÜ

Active Registry code 17265211 OÜ Pärnu linn Registered 18 Jun 2025
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TOP TUGI OÜ is a OÜ based in Pärnu linn, registry code 17265211, status: active. Main activity: Construction of residential and non-residential buildings. According to EMTA, turnover for Q3 2026 was €49 642 with 6 employees.

Turnover
49 642 €
↓ 16.4% vs Q2 2026
State taxes
14 316 €
↓ 19.1% vs Q2 2026
Labour taxes
8 040 €
↓ 8.0% vs Q2 2026
Employees
6
+1 vs Q2 2026

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

Position in the industry Construction of residential and non-residential buildings · EMTAK 41

  • Turnover · Q3 2026 49 642 €
    industry median 25 252 € · companies in the industry: 4 696
  • Labour taxes per employee 1 340 €
    industry median 1 211 € · companies in the industry: 4 133
  • Revenue · 2025 83 807 €
    industry median 38 239 € · companies in the industry: 6 999
  • Net profit margin · 2025 24.6 %
    industry median 3.5 % · companies in the industry: 5 561

Taxes and turnover

Q3 2025 – Q3 2026
Turnover, € Q3 2026: 49 642 € · −16.4% vs Q2 2026 · industry median 25 252 € · above 65% of the industry
020 00040 00060 000Q3 2025 Company: — Industry median: 25 533 €Q3·25Q4 2025 Company: 44 444 € Industry median: 25 721 €Q4·25Q1 2026 Company: 39 158 € Industry median: 20 483 €Q1·26Q2 2026 Company: 59 375 € Industry median: 22 672 €Q2·26Q3 2026 Company: 49 642 € Industry median: 25 252 €Q3·26020 00040 00060 000Q3 2025 Company: — Industry median: 25 533 €Q3·25Q4 2025 Company: 44 444 € Industry median: 25 721 €Q1 2026 Company: 39 158 € Industry median: 20 483 €Q1·26Q2 2026 Company: 59 375 € Industry median: 22 672 €Q3 2026 Company: 49 642 € Industry median: 25 252 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Labour taxes per employee, € Q3 2026: 1 340 € · −23.3% vs Q2 2026 · industry median 1 211 € · above 56% of the industry
05001 0001 5002 0002 500Q3 2025 Company: 26 € Industry median: 1 208 €Q3·25Q4 2025 Company: 2 259 € Industry median: 1 254 €Q4·25Q1 2026 Company: 1 218 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 747 € Industry median: 1 166 €Q2·26Q3 2026 Company: 1 340 € Industry median: 1 211 €Q3·2605001 0001 5002 0002 500Q3 2025 Company: 26 € Industry median: 1 208 €Q3·25Q4 2025 Company: 2 259 € Industry median: 1 254 €Q1 2026 Company: 1 218 € Industry median: 1 183 €Q1·26Q2 2026 Company: 1 747 € Industry median: 1 166 €Q3 2026 Company: 1 340 € Industry median: 1 211 €Q3·26
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Employees Q3 2026: 6 · +20.0% vs Q2 2026
0246Q3 2025 Company: 6Q3·25Q4 2025 Company: 5Q4·25Q1 2026 Company: 6Q1·26Q2 2026 Company: 5Q2·26Q3 2026 Company: 6Q3·260246Q3 2025 Company: 6Q3·25Q4 2025 Company: 5Q1 2026 Company: 6Q1·26Q2 2026 Company: 5Q3 2026 Company: 6Q3·26
State taxes, € Q3 2026: 14 316 € · −19.1% vs Q2 2026
05 00010 00015 00020 000Q3 2025 Company: 137 €Q3·25Q4 2025 Company: 18 004 €Q4·25Q1 2026 Company: 11 644 €Q1·26Q2 2026 Company: 17 685 €Q2·26Q3 2026 Company: 14 316 €Q3·2605 00010 00015 00020 000Q3 2025 Company: 137 €Q3·25Q4 2025 Company: 18 004 €Q1 2026 Company: 11 644 €Q1·26Q2 2026 Company: 17 685 €Q3 2026 Company: 14 316 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 49 642 14 316 8 040 6
Q2 2026 59 375 17 685 8 737 5
Q1 2026 39 158 11 644 7 306 6
Q4 2025 44 444 18 004 11 296 5
Q3 2025 — 137 155 6
Labour taxes per employee per month
447 €
Turnover per employee in the quarter
8 274 €

Q3 2026 · calculated from EMTA data

Financials by year

2025 – 2025
Revenue, € 2025: 83 807 € · industry median 38 239 € · above 65% of the industry
020 00040 00060 00080 000100 0002025 Company: 83 807 € Industry median: 38 239 €2025020 00040 00060 00080 000100 0002025 Company: 83 807 € Industry median: 38 239 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit, € 2025: 20 611 € · industry median 411 € · above 84% of the industry
05 00010 00015 00020 00025 0002025 Company: 20 611 € Industry median: 411 €202505 00010 00015 00020 00025 0002025 Company: 20 611 € Industry median: 411 €2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Net profit margin, % 2025: 24.6 % · industry median 3.5 % · above 83% of the industry
05101520252025 Company: 24.6 % Industry median: 3.5 %202505101520252025 Company: 24.6 % Industry median: 3.5 %2025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (the EMTAK division of the main activity). Median: half of the industry is above, half below.

Assets, € 2025: 29 516 €
010 00020 00030 0002025 Company: 29 516 €2025010 00020 00030 0002025 Company: 29 516 €2025
Equity, € 2025: 20 641 €
05 00010 00015 00020 00025 0002025 Company: 20 641 €202505 00010 00015 00020 00025 0002025 Company: 20 641 €2025
Employees 2025: 6 · industry median 2 · above 85% of the industry
02462025 Company: 6 Industry median: 2202502462025 Company: 6 Industry median: 22025
  • Company
  • Industry median

Industry: Construction of residential and non-residential buildings (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 83 807 20 611 44 883 29 516 20 641 6

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
24.6 %
Net profit / revenue
Return on equity (ROE)
99.9 %
Net profit / equity
Return on assets (ROA)
69.8 %
Net profit / assets
Equity ratio
69.9 %
Equity / assets
Debt ratio
30.1 %
Liabilities / assets
Current ratio
2.21
Current assets / current liabilities
Revenue per employee
13 968 €
Revenue / average full-time employees
Labour cost per employee per month
623 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 18 Jun 2025 – 31 Dec 2025 7 May 2026 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

Activities (EMTAK)

  • 41001Construction of residential and non-residential buildings Main
Rulings
Number, date Title Deadline State Document
Ä 50285155
18 Jun 2025
First entry In force
18 Jun 2025
PDF
Ä 50285155 / M1
17 Jun 2025
Ruling to eliminate deficiencies 17 Jul 2025 Deficiencies eliminated
18 Jun 2025
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data