HM wise OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	17.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	26.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	12.04.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	22.02.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	31.05.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	25.03.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	25.06.2020	Valid	PDF
2018	25.09.2017 – 31.12.2018	10.06.2019	Valid	PDF

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Tax debt11.7k€Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate3 .ee domains–Licenses5 Regulations7 Public transactions48 Grants–State aid1 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	32 376 €	7 759 €	412 417 €−2,4%	10
2026 Q2	28 649 €	10 706 €	422 383 €+68,6%	7
2026 Q1	17 551 €	9 078 €	250 493 €−19,5%	9
Total 2026:	78 576 €	27 543 €	1,09 M €
2025 Q4	34 901 €	11 258 €	310 990 €+5,8%	8
2025 Q3	28 113 €	11 041 €	293 844 €+37,6%	8
2025 Q2	17 181 €	16 684 €	213 542 €+34,4%	11
2025 Q1	23 906 €	18 161 €	158 835 €−48,6%	18
Total 2025:	104 101 €	57 144 €	977 211 €
2024 Q4	28 322 €	14 842 €	308 938 €−36,1%	15
2024 Q3	22 017 €	11 860 €	483 584 €+2,1%	14
2024 Q2	34 584 €	10 483 €	473 795 €+84,4%	9
2024 Q1	12 736 €	10 850 €	256 981 €−47,3%	11
Total 2024:	97 659 €	48 035 €	1,52 M €
2023 Q4	41 183 €	10 093 €	487 730 €+94,2%	11
2023 Q3	41 256 €	10 002 €	251 206 €+7,0%	11
2023 Q2	23 515 €	7 485 €	234 675 €+80,9%	10
2023 Q1	16 405 €	9 403 €	129 717 €−39,3%	7
Total 2023:	122 359 €	36 983 €	1,10 M €
2022 Q4	10 521 €	8 425 €	213 825 €−16,7%	11
2022 Q3	16 182 €	5 591 €	256 622 €−11,9%	9
2022 Q2	11 795 €	3 052 €	291 121 €+139%	8
2022 Q1	6 182 €	2 423 €	121 917 €+4,9%	4
Total 2022:	44 680 €	19 491 €	883 485 €
2021 Q4	5 990,30 €	2 791,86 €	116 258,87 €+70,3%	4
2021 Q3	2 796,06 €	2 908,50 €	68 281,31 €−0,3%	3
2021 Q2	2 198,65 €	2 359,95 €	68 500,34 €+58,2%	3
2021 Q1	2 521,78 €	1 361,88 €	43 303,26 €+3,7%	3
Total 2021:	13 506,79 €	9 422,19 €	296 343,78 €
2020 Q4	0 €	1 443,21 €	41 756,97 €−6,4%	2
2020 Q3	2 063,71 €	1 377,10 €	44 598,72 €+15,3%	2
2020 Q2	1 210,52 €	489,47 €	38 696,61 €−5,5%	2
2020 Q1	3 895 €	1 211 €	40 948 €+58,5%	1
Total 2020:	7 169,23 €	4 520,78 €	166 000,30 €
2019 Q4	993 €	114 €	25 836 €−55,6%	2
2019 Q3	0 €	0 €	58 227 €+110%	0
2019 Q2	233 €	0 €	27 780 €+227%	0
2019 Q1	1 350 €	0 €	8 500 €−68,0%	0
Total 2019:	2 576 €	114 €	120 343 €
2018 Q4	139 €	0 €	26 583 €−33,9%	0
2018 Q3	2 527 €	0 €	40 200 €+1 172%	0
2018 Q2	29 €	0 €	3 161 €−58,5%	0
2018 Q1	386 €	0 €	7 610 €+161%	0
Total 2018:	3 081 €	0 €	77 554 €
2017 Q4	143 €	0 €	2 912 €	0
2017 Q3	0 €	0 €	0 €	0
Total 2017:	143 €	0 €	2 912 €

Revenue by industry

	2023	2024	2025
Construction of residential and non-residential buildings	546 129 €	867 564 €	435 424 €
Non-specialised wholesale agency services		277 388 €	336 842 €
Manufacture of plastic building products	198 176 €	272 361 €	224 785 €
Intermediation in trading of various goods	366 789 €

Tax debts

Type	Amount	Deferred
Heavy-van tax	111,80 €	0 €
Interest	3 316 €	3 316 €
Social tax	5 688,74 €	2 843,27 €
Value-added tax	718,35 €	718,35 €
Unemployment insurance contributions	412,28 €	206,80 €
Mandatory funded pension contributions	27,92 €	0 €
Withheld income tax	1 422,67 €	783,03 €
Total	11 697,76 €	7 867,45 €

Representatives

	Personal ID code
Heigo Upser	39404XXXXXX	09.04.1994 (32)	Board member	11.02.2026	-
Margus Upser	38508XXXXXX	31.08.1985 (41)	Board member	25.09.2017	-

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Shareholders

	Personal ID code
Heigo Upser	39404XXXXXX	09.04.1994 (32)	Shareholder	2 500 EUR	100,00%	Sole ownership	11.02.2026	-

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Other persons

	Personal ID code
Heigo Upser	39404XXXXXX	09.04.1994 (32)	Founder	22.09.2017	-

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Ultimate beneficial owners

	Personal ID code
Heigo Upser	39404XXXXXX	09.04.1994 (32)	Direct holding	11.02.2026	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 412 417 €
Monthly average: 137 472 €
Per employee: 13 747 €
Equity ratio: 5 498,89%

Labour taxes

Turnover ratio: 1,88%
Tax ratio: 23,97%
Monthly average: 2 586 €
Per employee: 304 €

State taxes

Monthly average: 10 792 €
Turnover ratio: 7,85%

Estimated salary

Gross salary: 711 €
Net salary: 685 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	310 455 €+27,7%	243 094 €−3,7%	252 504 €+169%	93 694 €+37,2%	68 266 €+40,8%	48 487 €+600%	6 923 €
Non-current assets	458 570 €+23,0%	372 673 €+40,9%	264 564 €+22,9%	215 351 €+60,7%	133 980 €+192%	45 833 €+46,6%	31 274 €
Total assets	769 025 €+24,9%	615 767 €+19,1%	517 068 €+67,3%	309 045 €+52,8%	202 246 €+114%	94 320 €+147%	38 197 €
Short-term liabilities	256 601 €+47,9%	173 511 €+52,8%	113 528 €+130%	49 442 €+328%	11 565 €+45,4%	7 954 €−69,4%	25 989 €
Long-term liabilities	197 764 €+38,6%	142 705 €+0,3%	142 280 €−27,8%	196 946 €+26,9%	155 229 €+167%	58 210 €	-
Total liabilities	454 365 €+43,7%	316 216 €+23,6%	255 808 €+3,8%	246 388 €+47,7%	166 794 €+152%	66 164 €+155%	25 989 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	296 801 €+14,8%	258 510 €+332%	59 907 €+83,2%	32 702 €+28,7%	25 406 €+169%	9 458 €+5 632%	165 €
Net profit	15 109 €−60,5%	38 291 €−80,7%	198 603 €+630%	27 205 €+273%	7 296 €−54,3%	15 948 €+71,6%	9 293 €
Equity	314 660 €+5,0%	299 551 €+14,7%	261 260 €+317%	62 657 €+76,7%	35 452 €+25,9%	28 156 €+131%	12 208 €
Turnover	1 058 019 €−25,7%	1 424 032 €+26,9%	1 121 733 €+54,5%	725 952 €+127%	319 713 €+88,3%	169 746 €+48,7%	114 122 €
Profit margin	1,4%	2,7%	17,7%	3,7%	2,3%	9,4%	8,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	43 743 €	13 746 €
Liquidity
Current ratio	1,9	5,9
Quick ratio	1,3	2,1
Cash ratio	0,8	1,7
Efficiency
Days sales outstanding (dso)	7,3	8,0
Asset turnover	2,8	2,2
Structure
Debt ratio	0,8	0,8
Profitability
Operating margin	4,1%	2,4%
Net profit margin	3,7%	2,3%
Return on assets (roa)	10,6%	4,9%
Return on equity (roe)	43,4%	20,6%

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Licences & notices


Notice of economic activity	EEH013996	Construction	Valid	12.11.2024	-
License	RVSK072283	Transport	Valid	08.06.2023	22.03.2032
License	RVSK067249	Transport	Valid	21.07.2022	22.03.2032
License	RVSK064192	Transport	Valid	24.03.2022	22.03.2032
License	RVTL006741	Transport	Valid	23.03.2022	22.03.2032

Regulations


Ä 50065953 / 7	11.02.2026	Entry – Amendment entry	-	Entered into force11.02.2026
Ä 50065953 / 6	22.12.2023	Entry – Amendment entry	-	Entered into force22.12.2023
Ä 50065953 / 5	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 50065953 / 4	25.06.2020	Entry – Amendment entry	-	Entered into force25.06.2020
Ä 50065953 / 3	20.01.2018	Entry – Amendment entry	-	Entered into force20.01.2018

Real estate

		Purpose
Lageda, Reegoldi küla, Põhja-Sakala vald, Viljandi maakond	3585 m²	Industrial land 100%
Pumpla, Reegoldi küla, Põhja-Sakala vald, Viljandi maakond	390 m²	Industrial land 100%
Riia mnt 16a, Viljandi linn, Viljandi maakondSpace: 60	3529 m²	Residential land 95%, Commercial land 5%

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


19.06.2026	Sihtasutus Viljandi Haigla	3 534 €Received	OPERATING EXPENSESGeneral hospital services
23.04.2026	Põhja-Sakala Vallavalitsus	1 675,12 €Received	OPERATING EXPENSESOther economy, incl. economic administration
12.12.2025	Sihtasutus Viljandi Haigla	6 531,08 €Received	OPERATING EXPENSESGeneral hospital services
26.09.2025	Põhja-Sakala Vallavalitsus	2 246,63 €Received	OPERATING EXPENSESHousing services for social-risk groups
16.09.2025	Sihtasutus Viljandi Haigla	8 117,04 €Received	OPERATING EXPENSESGeneral hospital services

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


09.11.2021	Eesti TöötukassaAid measure 15463	Palgatoetus VTA › Palgatoetus VTAGrant	4 932,14 €	15463/2300099

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.ee domains

No domains found

Company has no valid .ee domains

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders

Data comes from public registers.