ETENRU
RegisteredViljandi County
Registry code
10467087
VAT number
EE100699010
Address
Viljandi maakond, Viljandi linn, Paistu tn 3a, 71012
Registered
02.07.1998 · 28 yrs
Activity
Retail sale of hardware, paints and glass in specialised stores 47521
Capital
3 196 €
Email
l•••@h•••.ee e•••@h•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Business Register 03.10.2026
Sales revenue185 k €-24%2025 annual report
Profit7 647 €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary700 €estimate, Tax Board 2026 Q2
Labour taxes per quarter3 212 €Tax Board 2026 Q2
Cash1 156 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 03.10.2026
Revenue 12 months196 k €-3%Tax Board, last 4 quarters
State taxes 12 months6 854 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 62 823 €
52 k55 k45 k51 k51 k44 k38 k63 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Hea, madal risk
67 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 03.10.2026 · open data
Quick check
  • No tax debt
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingA → AA → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 3% aasta varasemaga
Notification when something changes
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Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Aivar Kommisaar8 companiesno tax debtPersonal ID ↗02.01.2006
Shareholders 2
Aivar Kommisaar50,0% 1 598 €01.09.2023
Ivar Kommisaar50,0% 1 598 €01.09.2023
Beneficial owners 2
Aivar Kommisaar8 companiesno tax debtotsene osalus16.10.2018
Ivar Kommisaar4 companies1 with tax debt1 pankrotisotsene osalus16.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue1,7%
Labour taxes / revenue5,1%
Revenue per employee per month6 980 €
Gross salary (estimate)700 €
Net salary (estimate)675 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q262 823 €▲ 23%3 212 €1 089 €3
2026 Q137 942 €▼ 17%3 344 €0 €3
2025 Q444 398 €▼ 19%3 894 €0 €3
2025 Q350 882 €▼ 2%3 894 €5 765 €3
2025 Q250 873 €▼ 39%3 894 €5 568 €3
2025 Q145 494 €▼ 22%3 837 €5 050 €3
2024 Q454 534 €▼ 17%3 722 €5 907 €3
2024 Q352 170 €▼ 23%3 722 €0 €3
2024 Q283 356 €▲ 21%3 722 €5 828 €3
2024 Q158 364 €▼ 30%2 576 €3 776 €3
2023 Q465 733 €▲ 1%2 607 €4 232 €3
2023 Q367 715 €▲ 11%2 607 €4 538 €3
Näita kogu ajalugu (18 kvartalit)
2023 Q268 704 €▲ 26%2 327 €3 161 €3
2023 Q183 633 €▲ 95%2 399 €0 €3
2022 Q465 302 €2 504 €3 580 €3
2022 Q360 752 €1 228 €2 496 €3
2022 Q254 530 €3 593 €4 791 €3
2022 Q142 881 €4 405 €4 966 €4

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 revenue185 k €▼ 24%244 k €▼ 6%260 k €▲ 11%234 k €▲ 15%203 k €
Profit7 647 €▲ 191%2 628 €▼ 22%3 382 €▲ plussi-12 844 €▼ 94%-6 618 €
Profit margin4,1%1,1%1,3%-5,5%-3,3%
Jaotamata kasum17 140 €▲ 18%14 512 €▲ 30%11 130 €▼ 54%23 974 €▼ 22%30 592 €
Cash1 156 €▲ 13×88 €▼ 59%215 €▲ 107%104 €▼ 93%1 546 €
Current assets59 045 €▲ 20%49 389 €▼ 20%61 856 €▲ 25%49 638 €▼ 35%76 007 €
Põhivara54 089 €▼ 25%71 873 €▲ 96%36 665 €▼ 19%45 069 €▲ 234%13 502 €
Assets113 k €▼ 7%121 k €▲ 23%98 521 €▲ 4%94 707 €▲ 6%89 509 €
Current liabilities23 033 €▼ 46%42 304 €▲ 64%25 810 €▼ 3%26 540 €▼ 6%28 330 €
Pikaajalised kohustised61 287 €▲ 6%57 791 €▲ 7%54 172 €▲ 2%53 010 €▲ 60%33 178 €
Total liabilities84 320 €▼ 16%100 k €▲ 25%79 982 €▲ 1%79 550 €▲ 29%61 508 €
Equity28 814 €▲ 36%21 167 €▲ 14%18 539 €▲ 22%15 157 €▼ 46%28 001 €
Tööjõukulud41 118 €▲ 3%39 801 €▲ 34%29 600 €▲ 1%29 183 €▼ 42%49 989 €
Employees20%20%2▼ 33%30%3
Filed26.06.202627.06.202519.06.202422.06.202330.06.2022
ReportIn the Business Register ↗In the Business Register ↗In the Business Register ↗In the Business Register ↗In the Business Register ↗

▲ kasv, ▼ 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
Rauakaupade ja tööriistade jaemüük spetsialiseeritud kauplustes main activity47521185 160 €100%

2025 annual report, RIK open data

Real estate

e-kinnistusraamat

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

Debts and court cases

clean
No tax debt · Tax Board 03.10.2026

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

clean

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

2 906 € makseid

Tehingud riigiasutustega

2026756 €
2025391 €
2024900 €
2023859 €

Suurimad maksjad

Viljandi Linnavalitsus1 194 €
Mulgi Vallavalitsus542 €
Kaitseliit469 €
Olustvere Teenindus- ja Maamajanduskool359 €
Eesti Rahva Muuseum238 €
Kõik maksed kuude kaupa
KuuMaksjaLiikFieldAmount
07.2026Viljandi LinnavalitsusMajandamiskuludSport250 €
06.2026KaitseliitMajandamiskuludMuu riigikaitse206 €
06.2026KaitseliitMuud tegevuskuludMuu riigikaitse49 €
05.2026Viljandi LinnavalitsusMajandamiskuludSport251 €
11.2025Eesti Rahva MuuseumMajandamiskuludMuuseumid238 €
01.2025Viljandi LinnavalitsusMajandamiskuludAvalike alade puhastus153 €
11.2024Viljandi LinnavalitsusMajandamiskuludSport540 €
08.2024Olustvere Teenindus- ja MaamajanduskoolMajandamiskuludKutseharidus128 €
05.2024Mulgi VallavalitsusMajandamiskuludAvalike alade puhastus233 €
12.2023KaitseliitMajandamiskuludMuu riigikaitse178 €
12.2023KaitseliitMuud tegevuskuludMuu riigikaitse36 €
11.2023Mulgi VallavalitsusMajandamiskuludAvalike alade puhastus168 €
10.2023Olustvere Teenindus- ja MaamajanduskoolMajandamiskuludKutseharidus231 €
10.2023Viljandi VallavalitsusMajandamiskuludMuu majandus (sh majanduse haldus)104 €
06.2023Mulgi VallavalitsusMajandamiskuludAvalike alade puhastus141 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

1
CompanyKoodOsalusSinceRevenue
osaühing ENKE Õlikaubandus1059662050,0%01.09.20230 €

Business Register

Companies linked via the board

7

Top 20 in activity: Retail sale of hardware, paints and glass in specialised stores

20
#CompanyRevenue
1OÜ Tallmac Tehnika5,4 m €
2Head Solutions Group OÜ4,7 m €
3ONEC OÜ4,2 m €
4LUKU SERVICE OÜ3,0 m €
5Varustaja24 OÜ2,2 m €
6osaühing Tanni-Vakoma1,8 m €
7Osaühing Baseilo1,6 m €
8Osaühing Saestuudio1,6 m €
9osaühing CEDO KAUBANDUS1,4 m €
10OÜ ESTEM TEHNIKAKAUBAD1,3 m €
11Meld Kaubandus OÜ1,3 m €
12L7 Ehituseelarved OÜ1,2 m €
13Osaühing Paka Mets1,1 m €
14ASSAR OÜ1,1 m €
15Inoxi OÜ1,0 m €
16TEMPORE OÜ874 k €
17AN TEHNIKA OÜ850 k €
18Avovil OÜ850 k €
19FPL Trading OÜ815 k €
20AS MATE797 k €

Osaühing Enberg T.E.: koht 44 / 88

Sarnase suurusega: Lasita Kaubandus OÜ, KNOKE Kaubanduse OÜ, Osaühing SERVEMET, LukuKaubad OÜ, osaühing Boltland, Lukuproff OÜ, Toolstrade OÜ, NOHETEC OÜ, Osaühing KALLING, osaühing WAL-BRO

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

Licences, pledges, domains

No data

History and notices

9
DateLiikSisu
01.09.2023KanneMuutmiskanne
18.01.2018KanneMuutmiskanne
04.12.2017KanneMuutmiskanne
03.01.2012KanneMuutmiskanne
03.12.2008Tegevusalade kustutamine registrikaardiltMuutmiskanne
17.03.2008Lõivu tagastamise määrusMuutmiskanne
10.03.2008KanneMuutmiskanne
02.01.2006Registripiirkonna muutmineUue asukoha järgses registriosakonnas registrikaardi avamise kanne
02.01.2006Registripiirkonna muutmineSenises registriosakonnas registrikaardi sulgemise märkus