ETENRU
RegisteredHarju County
Registry code
10412264
VAT number
EE100942741
Address
Harju maakond, Tallinn, Nõmme linnaosa, Männiku tee 104/1, 11216
Registered
23.03.1998 · 28 yrs
Activity
Wholesale of furniture, carpets and lighting equipment 46471
Capital
2 556 €
Email
i•••@e•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.elbest.ee
Business Register 07.10.2026
Ajatatud maksuvõlg 9 113 €
Sales revenue1,1 m €+47%2025 annual report
Profit-1 424 €2025 annual report
Employees5Tax Board 2026 Q2
Average gross salary2 783 €estimate, Tax Board 2026 Q2
Labour taxes per quarter21 288 €Tax Board 2026 Q2
Cash92 078 €Cash 31.12.2025, annual report
Tax debt9 113 €kogu võlg ajatatudTax Board 07.10.2026 · details below
Revenue 12 months1,3 m €+6%Tax Board, last 4 quarters
State taxes 12 months254 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 12
26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 9 113 €
Details ↓
Turnover by quarter · latest 248 tuh €
236 k227 k258 k496 k369 k328 k339 k248 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
67 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 9 113 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBBB → A → BBB
In tax debt12 days since 26.09.2026
Revenue 12 months▲ 6% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Kati Rostfeldt3 companies1 with tax debtPersonal ID ↗21.06.2016
Tarvo Puusepp3 companies1 with tax debtPersonal ID ↗19.11.2004
Shareholders 1
Tarvo Puusepp100,0% 2 556 €01.09.2023
Beneficial owners 1
Tarvo Puusepp3 companies1 with tax debtdirect holding04.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue19,9%
Labour taxes / revenue8,6%
Revenue per employee per month16 553 €
Gross salary (estimate)2 783 €
Net salary (estimate)2 246 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2248 297 €▼ 50%21 288 €49 399 €5
2026 Q1338 894 €▲ 32%25 335 €64 263 €5
2025 Q4328 051 €▲ 45%30 920 €68 468 €5
2025 Q3368 529 €▲ 56%34 950 €71 420 €5
2025 Q2496 189 €▲ 61%29 450 €79 273 €5
2025 Q1257 558 €▼ 13%14 305 €31 786 €5
2024 Q4226 546 €▼ 36%21 384 €43 756 €5
2024 Q3236 022 €▼ 46%26 298 €48 806 €5
2024 Q2308 947 €▼ 47%21 643 €55 743 €5
2024 Q1296 830 €▲ 10%20 357 €50 354 €5
2023 Q4356 707 €▼ 10%21 963 €55 215 €5
2023 Q3439 925 €▲ 21%28 462 €73 330 €5
Show full history (18 quarters)
2023 Q2584 546 €▲ 96%21 492 €75 930 €6
2023 Q1271 046 €▼ 22%19 966 €45 613 €5
2022 Q4394 942 €19 728 €52 573 €5
2022 Q3363 002 €20 197 €54 856 €5
2022 Q2298 561 €18 051 €43 341 €5
2022 Q1348 510 €21 462 €54 581 €5

Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0

Annual reports

5 yr
Build report

20252024202320222021
Sales revenue1,1 m €▲ 47%756 k €▼ 32%1,1 m €▲ 21%922 k €▲ 23%753 k €
Profit-1 424 €▲ 97%-42 840 €▼ into loss24 488 €▲ 347%5 473 €▼ 26%7 369 €
Profit margin-0,1%-5,7%2,2%0,6%1,0%
Retained earnings2 541 €▼ 94%45 382 €▲ 117%20 894 €▲ 39%14 981 €▼ 15%17 612 €
Cash92 078 €▲ 131%39 879 €▼ 34%60 008 €▲ 84%32 647 €▼ 47%61 916 €
Current assets189 k €▲ 24%152 k €▼ 24%199 k €▲ 28%156 k €▼ 12%177 k €
Fixed assets70 222 €▲ 134%30 000 €—0 €▼ 100%4 335 €
Assets259 k €▲ 42%182 k €▼ 9%199 k €▲ 28%156 k €▼ 14%182 k €
Current liabilities256 k €▲ 45%177 k €▲ 17%151 k €▲ 14%133 k €▼ 14%154 k €
Total liabilities256 k €▲ 45%177 k €▲ 17%151 k €▲ 14%133 k €▼ 14%154 k €
Equity3 929 €▼ 27%5 354 €▼ 89%48 194 €▲ 107%23 266 €▼ 16%27 793 €
Labour costs265 k €▲ 39%191 k €▼ 13%219 k €▲ 23%178 k €▲ 24%144 k €
Employees5▲ 25%40%40%40%4
Filed04.06.202630.06.202529.06.202403.07.202308.07.2022
ReportPDF ↓PDF ↓PDF ↓PDF ↓PDF ↓

▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0

Revenue by activity

2025
ActivityEMTAKSales revenueOsa
Wholesale of furniture, carpets and lighting equipment main activity464711 108 464 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

Loading properties…

Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data

Debts and court cases

1 records
Tax debt 9 113 € · as of 07.10.2026
Ajatatud (tasumisgraafik)
9 113 € · kuni 10.08.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
21.08.2026 · oldest unpaid claim, 47 days
Consecutively on the list
since 26.09.2026 (12 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 07.10.2026 · days in debt: 12

26.0929.0902.1004.1007.10
Total tax debtsellest ajatatudmax 9 113 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing129 113 €unpaid

Paid tax debt stays visible for 5 years. Only tax debt from the last 2 years affects the rating.

Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.

Enforcement, payment orders and notices

avalikke teateid pole

Official Announcements contain no enforcement, payment order or tax authority notices about the company.

Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.

State: transactions, tenders, grants

213 tuh € makseid · 1 tenders

Transactions with state institutions

202629 418 €
202544 800 €
202423 387 €
2023115 k €

Largest payers

HARIDUS- JA TEADUSMINISTEERIUM59 893 €
SA Põhja-Eesti Regionaalhaigla51 818 €
Lääne-Tallinna Keskhaigla AS20 699 €
Tallinna Tööstushariduskeskus16 044 €
Tartu Ülikool7 439 €
All payments by month
MonthPayerTypeFieldAmount
08.2026OÜ Eesti Keskkonnauuringute KeskusOperating costsOther environmental protection (incl. administration)926 €
08.2026Kuressaare Haigla SAOperating costsGeneral hospital services771 €
07.2026Kuressaare Haigla SAOperating costsGeneral hospital services1 396 €
07.2026Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses224 €
06.2026Eesti MaaülikoolOperating costsTertiary education214 €
05.2026Luua MetsanduskoolOperating costsVocational education284 €
05.2026Tallinna ÜlikoolOperating costsTertiary education202 €
04.2026Kehtna Vesi OÜOperating costsWater supply418 €
04.2026Eesti MaaülikoolOperating costsTertiary education171 €
03.2026Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services15 984 €
03.2026PäästeametOperating costsRescue services2 602 €
03.2026Eesti LennuakadeemiaOperating costsTertiary education543 €
02.2026SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services350 €
02.2026SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services290 €
01.2026Riigi Laboriuuringute ja Riskihindamise KeskusOperating costsPõllumajandus4 021 €
01.2026Tartu ÜlikoolOperating costsTertiary education1 021 €
12.2025SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services13 347 €
12.2025Rapla VallavalitsusOperating costsBasic and general secondary education2 500 €
12.2025Tartu HooldekoduOperating costsGeneral care services outside the home412 €
12.2025Viljandi VallavalitsusOperating costsLibraries224 €
11.2025SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services1 199 €
11.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services867 €
11.2025Tartu HooldekoduOperating costsGeneral care services outside the home687 €
11.2025Eesti Rahva MuuseumOperating costsMuseums282 €
11.2025Tallinna ÜlikoolOperating costsTertiary education139 €
10.2025Eesti GeoloogiateenistusOperating costsR&D in environmental protection3 572 €
10.2025Kastre VallavalitsusOperating costsPre-school education2 646 €
09.2025Tallinna TehnikakõrgkoolOperating costsTertiary education892 €
09.2025SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services356 €
08.2025Viru VanglaOperating costsDetention facilities600 €
07.2025SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services1 164 €
07.2025SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services679 €
06.2025Viljandi VallavalitsusOperating costsLibraries221 €
06.2025Metsakohvik OÜOperating costsGeneral hospital services171 €
05.2025Tartu ÜlikoolOperating costsTertiary education283 €
04.2025Tallinna TööstushariduskeskusOperating costsVocational education1 739 €
04.2025SA Põhja-Eesti RegionaalhaiglaCurrent liabilitiesSpecialised hospital services688 €
03.2025Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services4 715 €
03.2025RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies952 €
03.2025Tartu ÜlikoolOperating costsTertiary education630 €
03.2025AS Eesti LiinirongidOperating costsRail transport481 €
03.2025Kanepi VallavalitsusOperating costsBasic and general secondary education320 €
02.2025SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services1 083 €
02.2025RahvusarhiivOperating costsOther general services266 €
02.2025Võru GümnaasiumOperating costsBasic and general secondary education138 €
01.2025SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services3 547 €
12.2024Rapla VallavalitsusOperating costsBasic and general secondary education1 951 €
12.2024Eesti Kohtuekspertiisi InstituutOperating costsOther public order and safety, incl. administration119 €
11.2024Tallinna TööstushariduskeskusOperating costsVocational education8 854 €
10.2024Tallinna Lasnamäe MehaanikakoolOperating costsVocational education1 876 €
10.2024Tartu ÜlikoolOperating costsTertiary education917 €
10.2024Lääneranna VallavalitsusOperating costsBroadcasting and publishing services212 €
09.2024SA Virumaa MuuseumidOperating costsMuseums1 014 €
09.2024AS Eesti LiinirongidOperating costsRail transport184 €
08.2024Tartu ÜlikoolOperating costsTertiary education4 429 €
08.2024Harku VallavalitsusOperating costsPre-school education817 €
06.2024Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses209 €
05.2024Sillamäe Eesti PõhikoolOperating costsBasic and general secondary education200 €
04.2024SA Põhja-Eesti RegionaalhaiglaCurrent liabilitiesSpecialised hospital services525 €
04.2024SA Tallinna LastehaiglaOperating costsGeneral hospital services514 €
04.2024TerviseametOperating costsAvalikud tervishoiuteenused486 €
04.2024SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services164 €
02.2024SA Pärnu HaiglaOperating costsGeneral hospital services431 €
02.2024Iru HooldekoduOperating costsGeneral care services outside the home289 €
02.2024Tartu VallavalitsusOperating costsFolk culture197 €
12.2023KaitseliitOperating costsOther national defence198 €
12.2023KaitseliitOther operating expensesOther national defence40 €
11.2023Eesti GeoloogiateenistusOperating costsR&D in environmental protection3 365 €
11.2023SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services675 €
11.2023Tallinna TehnikakõrgkoolOperating costsTertiary education400 €
11.2023SA Eesti VabaõhumuuseumOperating costsMuseums389 €
10.2023ProkuratuurOperating costsOther public order and safety, incl. administration1 045 €
10.2023SisekaitseakadeemiaOperating costsTertiary education651 €
10.2023Tartu ÜlikoolOperating costsTertiary education160 €
09.2023Harku VallavalitsusOperating costsPre-school education510 €
09.2023Tallinna ÜlikoolOperating costsTertiary education192 €
09.2023ProkuratuurOperating costsOther public order and safety, incl. administration152 €
08.2023Tallinna TööstushariduskeskusOperating costsVocational education1 474 €
08.2023Tallinna TehnikakõrgkoolOperating costsTertiary education738 €
08.2023SA Endla TeaterOperating costsTheatres178 €
08.2023SA Eesti KunstimuuseumOperating costsMuseums122 €
07.2023Tallinna TööstushariduskeskusOperating costsVocational education3 977 €
07.2023Valgamaa KutseõppekeskusOperating costsVocational education3 427 €
07.2023SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services529 €
06.2023SA Pärnu HaiglaOperating costsGeneral hospital services293 €
06.2023AS Eesti LiinirongidOperating costsRail transport201 €
05.2023HARIDUS- JA TEADUSMINISTEERIUMOperating costsOther education, incl. administration59 893 €
05.2023SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services2 576 €
05.2023SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services1 582 €
05.2023SA Teaduskeskus AhhaaOperating costsOther education, incl. administration331 €
04.2023SA Tallinna LastehaiglaOperating costsGeneral hospital services716 €
04.2023AS Eesti LiinirongidOperating costsRail transport262 €
03.2023SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services30 097 €
03.2023SA Põhja-Eesti RegionaalhaiglaCurrent liabilitiesSpecialised hospital services-1 354 €
02.2023Rapla VallavalitsusOperating costsPre-school education108 €
01.2023Kastre VallavalitsusOperating costsSport1 975 €
01.2023Rakvere VallavalitsusOperating costsBasic and general secondary education126 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Public procurement contracts

DateContracting authorityTenderAmount
01.08.2025sihtasutus Põhja-Eesti RegionaalhaiglaMööbli riigihanke müügileping osa 484 688 €

Public Procurement Register

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Wholesale of furniture, carpets and lighting equipment

20

ELBEST KAUBANDUS OÜ: place 21 /116

Similar size: Osaühing M.F.LEMING, OÜ TEKERO, Boutique Line OÜ, Standard Tartu OÜ, Sincobele Velterede OÜ

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Domains

1 records

Domains

DomainSource
elbest.eeBusiness Register

History and notices

17
DateTypeContent
01.09.2023EntryAmendment entry
28.04.2021EntryMuutmiskanne ÄS § 525 lg 2 alusel
08.02.2021EntryAmendment entry
12.10.2018EntryAmendment entry
16.01.2018EntryAmendment entry
07.11.2017EntryAmendment entry
11.05.2017EntryAmendment entry
16.09.2016EntryAmendment entry
21.06.2016EntryAmendment entry
02.01.2012EntryAmendment entry
08.12.2011Order to remedy deficienciesAmendment entry
11.11.2011Order to remedy deficienciesAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
30.07.2008EntryAmendment entry
24.04.2008EntryAmendment entry
02.05.2006Warning order on deletion from the register: annual report not filedToimiku dokumentide kontroll
19.11.2004Jaatav kandeotsusAmendment entry