Nupu Learning OÜ

Legal form:: Private limited company
Registry code:: 14973953
VAT no.:: EE102257311
Fiscal-year period:: 01.01 - 31.12
Established:: 19.05.2020 (6 y)
Capital:: 7 500 EUR
Address:: Võidujooksu tn 1-6, Lasnamäe linnaosa, Tallinn, Harju maakond, 13628
Status:: Registered
E-invoice reception:: e-arveldaja

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Contacts

Email:: info@nupu.eu

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Industries

PUBLISHING, BROADCASTING AND CONTENT PRODUCTION AND DISTRIBUTION
Publishing
Publishing of books, newspapers and other publications, except software publishing
58191 – Other publishing activities, excl. software publishing
MANUFACTURING
Other manufacturing
32401 – Manufacture of games and toys

Industry TOPNo. 16 of 48 companies

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2.Seik OÜ1.4M €
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4.SocialVibe OÜ509k €
5.Pesper OÜ419.9k €
6.osaühing KARDIS335.6k €
7.Osaühing Saarakiri307.1k €
8.Tombak OÜ295.4k €
9.MWL WATCH MEDIA OÜ290.1k €
10.Mother OÜ125.9k €

16.Nupu Learning OÜ46.9k €

Main activity 58191 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE102257311	21.05.2020	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	26.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	10.02.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.06.2022	Valid	PDF
2020	19.05.2020 – 31.12.2020	30.06.2021	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 23.10.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations4 Public transactions203 Grants1 State aid5 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	2 213 €	1 636 €	8 052 €−22,0%	1
2026 Q2	2 057 €	1 446 €	10 326 €−27,4%	1
2026 Q1	3 459 €	1 455 €	14 217 €−0,7%	1
Total 2026:	7 729 €	4 537 €	32 595 €
2025 Q4	1 448 €	1 369 €	14 322 €+99,0%	1
2025 Q3	1 814 €	1 244 €	7 196 €−48,0%	1
2025 Q2	1 331 €	1 236 €	13 832 €−41,6%	1
2025 Q1	3 933 €	826 €	23 670 €+0,2%	1
Total 2025:	8 526 €	4 675 €	59 020 €
2024 Q4	3 902 €	2 543 €	23 633 €+123%	1
2024 Q3	2 723 €	1 672 €	10 618 €−52,6%	2
2024 Q2	3 744 €	1 092 €	22 409 €+33,1%	1
2024 Q1	1 905 €	953 €	16 832 €−36,4%	1
Total 2024:	12 274 €	6 260 €	73 492 €
2023 Q4	2 872 €	1 098 €	26 462 €+171%	1
2023 Q3	1 666 €	1 131 €	9 776 €−42,5%	1
2023 Q2	1 004 €	985 €	17 007 €−40,8%	1
2023 Q1	3 220 €	293 €	28 741 €+8,6%	1
Total 2023:	8 762 €	3 507 €	81 986 €
2022 Q4	1 346 €	882 €	26 467 €+213%	-
2022 Q3	1 681 €	1 111 €	8 462 €−32,9%	1
2022 Q2	264 €	988 €	12 620 €−32,0%	1
2022 Q1	503 €	0 €	18 562 €−10,0%	1
Total 2022:	3 794 €	2 981 €	66 111 €
2021 Q4	2 574,08 €	0 €	20 626,26 €+123%	-
2021 Q3	0 €	0 €	9 262,63 €−20,2%	-
2021 Q2	766,24 €	0 €	11 605,89 €+83,6%	-
2021 Q1	311,61 €	0 €	6 321,87 €+72,8%	-
Total 2021:	3 651,93 €	0 €	47 816,65 €
2020 Q4	0 €	0 €	3 659,49 €	-
2020 Q3	-	-	0 €	-
2020 Q2	-	-	0 €	-
Total 2020:	0 €	0 €	3 659,49 €

Revenue by industry

	2023	2024	2025
Other publishing activities, excl. software publishing		73 329 €	46 518 €
Manufacture of games and toys	7 710 €	8 148 €	5 169 €
Other publishing activities	63 727 €

Tax debts

No tax debt found

No tax debt as of 23.10.2026

Representatives

	Personal ID code
Dagmar Kork	49108XXXXXX	17.08.1991 (35)	Board member	19.05.2020	-
Karol Karu	49110XXXXXX	07.10.1991 (35)	Board member	19.05.2020	-

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Shareholders

	Personal ID code
Karol Karu	49110XXXXXX	07.10.1991 (35)	Shareholder	3 750 EUR	50,00%	Sole ownership	01.09.2023	-
Dagmar Kork	49108XXXXXX	17.08.1991 (35)	Shareholder	3 750 EUR	50,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Dagmar Kork	49108XXXXXX	17.08.1991 (35)	Founder	18.05.2020	-
Karol Karu	49110XXXXXX	07.10.1991 (35)	Founder	18.05.2020	-

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Ultimate beneficial owners

	Personal ID code
Dagmar Kork	49108XXXXXX	17.08.1991 (35)	Direct holding	19.05.2020	-
Karol Karu	49110XXXXXX	07.10.1991 (35)	Direct holding	19.05.2020	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 8 052 €
Monthly average: 2 684 €
Per employee: 2 684 €
Equity ratio: 35,79%

Labour taxes

Turnover ratio: 20,32%
Tax ratio: 73,93%
Monthly average: 545 €
Per employee: 545 €

State taxes

Monthly average: 738 €
Turnover ratio: 27,48%

Estimated salary

Gross salary: 1 122 €
Net salary: 998 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020
Current assets	39 399 €−25,0%	52 510 €+6,4%	49 341 €−15,6%	58 492 €+152%	23 201 €+54,4%	15 028 €
Non-current assets	-	313 €−55,5%	704 €−35,7%	1 095 €−26,3%	1 486 €−20,8%	1 876 €
Total assets	39 399 €−25,4%	52 823 €+5,6%	50 045 €−16,0%	59 587 €+141%	24 687 €+46,0%	16 904 €
Short-term liabilities	4 664 €−11,1%	5 244 €−40,1%	8 752 €−58,8%	21 223 €+151%	8 442 €+1,0%	8 356 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	4 664 €−11,1%	5 244 €−40,1%	8 752 €−58,8%	21 223 €+151%	8 442 €+1,0%	8 356 €
Share or stock capital	-	-	-	-	-	-
Retained earnings	40 079 €+18,6%	33 785 €+9,5%	30 864 €+253%	8 744 €+734%	1 048 €−86,0%	7 500 €
Net profit	-12 844 €−304%	6 294 €+115%	2 929 €−86,8%	22 120 €+187%	7 697 €+634%	1 048 €
Equity	34 735 €−27,0%	47 579 €+15,2%	41 293 €+7,6%	38 364 €+136%	16 245 €+90,0%	8 548 €
Turnover	51 687 €−36,6%	81 477 €+14,1%	71 437 €+5,6%	67 669 €+28,6%	52 600 €+592%	7 604 €
Profit margin	-24,8%	7,7%	4,1%	32,7%	14,6%	13,8%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	22 511 €	8 088 €
Liquidity
Current ratio	2,8	2,7
Quick ratio	1,0	1,4
Cash ratio	0,7	1,3
Efficiency
Days sales outstanding (dso)	14,9	11,3
Asset turnover	1,6	2,5
Structure
Debt ratio	0,4	0,3
Profitability
Operating margin	32,7%	14,6%
Net profit margin	32,7%	14,6%
Return on assets (roa)	52,5%	37,0%
Return on equity (roe)	57,7%	47,4%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50146546 / 3	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 50146546 / 2	13.10.2020	Entry – Amendment entry	-	Entered into force13.10.2020
Ä 50146546 / M1	12.10.2020	Order to remedy deficiencies – Amendment entry	27.10.2020	Deficiencies remedied13.10.2020
Ä 50146546	19.05.2020	Entry – Initial entry	-	Entered into force19.05.2020

Real estate

No real estate found

Company has no real estate

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


25.09.2026	Tartu Forseliuse Kool	178,67 €Received	OPERATING EXPENSESBasic and general secondary education
21.07.2026	Kuressaare Haigla Sihtasutus	132,78 €Received	OPERATING EXPENSESGeneral hospital services
06.07.2026	Tallinna Veerise Lasteaed	192,20 €Received	OPERATING EXPENSESPre-primary education
03.07.2026	Harku Vallavalitsus	191,16 €Received	OPERATING EXPENSESPre-primary education
11.05.2026	Tallinna Keskraamatukogu	185,69 €Received	OPERATING EXPENSESLibraries

Funded projects


Õppevahendite turule toomiseks vajaliku põhivara soetamine ja turundustegevuste läbiviimine2014-2020.5.01.20-1847	Ettevõtlikkuse kasvatamine, ettevõtluse kasvu soodustamine, ettevõtluskeskkonna arendamineERDF · Riigi Tugiteenuste Keskus	03.08.2020 – 02.08.20212014-2020	17 744,17 €support 80,0%	17 164,95 €	Completed

State aid


10.10.2024	Eesti TöötukassaAid measure 231580	Koolitus VTA › Koolitus VTAGrant	2 500 €	231580/2501591
05.03.2024	Tallinna StrateegiakeskusAid measure 241621	Messil osalemine (VTA) › Messil osalemine (VTA)Grant	952,80 €	241621/2400006
23.03.2023	Tallinna StrateegiakeskusAid measure 20839	Messil osalemine (VTA) › Messil osalemine (VTA)Grant	1 007 €	20839/2300003
10.09.2021	Ettevõtluse ja Innovatsiooni SihtasutusAid measure 17577	Stardiabi alustava ettevõtluse toetamiseks (VTA) › MuuGrant	1 550 €	17577/2100570
10.09.2020	Riigi Tugiteenuste KeskusAid measure 15427	Stardiabi alustava ettevõtluse toetamiseks (VTA) › MuuGrant	14 195,34 €	15427/2000563

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.