AS IGEPA Libra Vitalis
- Registry code
- 11150352
- VAT number
- EE100978223
- Address
- Harju maakond, Tallinn, Lasnamäe linnaosa, Peterburi tee 81, 13816
- Registered
- 30.06.2005 · 21 yrs
- Activity
- Muude vahetoodete hulgimüük 46861
- Additional activities
- Wholesale of other machinery and equipment
- Capital
- 128 000 €
- i•••@i•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.igepa.ee
Business Register 05.10.2026
Sales revenue9,3 m €-15%2025 annual report
Profit-230 k €2025 annual report
Employees16Tax Board 2026 Q2
Average gross salary2 583 €estimate, Tax Board 2026 Q2
Labour taxes per quarter63 234 €Tax Board 2026 Q2
Cash181 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months15,3 m €-15%Tax Board, last 4 quarters
State taxes 12 months1,8 m €Tax Board, last 4 quarters
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
Follow companyNotification when something changesRatingAA → A → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 15% vs a year earlier
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The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more
Board and owners
2 persons
| Board 1 | ||
|---|---|---|
| Sten Martin1 companyno tax debt | Personal ID ↗ | 15.10.2025 |
| Other persons 1 | ||
| Nasdaq CSD SE1983 companies155 with tax debt40 bankruptShare register keeper | Personal ID ↗ | 28.09.2017 |
| Beneficial owners 4 | ||
| Bernd Reckmannmember of the senior management body, i.e. management or supervisory board member | 20.10.2025 | |
| Gintaras Seduikismember of the senior management body, i.e. management or supervisory board member | 17.10.2018 | |
| Karsten Prestienmember of the senior management body, i.e. management or supervisory board member | 17.10.2018 | |
| Saulius Gvazdauskasmember of the senior management body, i.e. management or supervisory board member | 17.10.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue12,2%
Labour taxes / revenue1,6%
Revenue per employee per month80 928 €
Gross salary (estimate)2 583 €
Net salary (estimate)2 096 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 3 884 529 € | ▼ 0% | 63 234 € | 475 805 € | 16 |
| 2026 Q1 | 3 282 136 € | ▼ 12% | 68 858 € | 417 404 € | 16 |
| 2025 Q4 | 3 744 797 € | ▼ 41% | 75 339 € | 492 783 € | 16 |
| 2025 Q3 | 4 385 830 € | ▲ 10% | 69 376 € | 410 332 € | 18 |
| 2025 Q2 | 3 903 329 € | ▼ 17% | 114 653 € | 512 723 € | 19 |
| 2025 Q1 | 3 747 262 € | ▼ 1% | 87 066 € | 436 757 € | 19 |
| 2024 Q4 | 6 372 417 € | ▲ 60% | 78 067 € | 522 866 € | 20 |
| 2024 Q3 | 3 969 262 € | ▼ 0% | 83 855 € | 502 387 € | 20 |
| 2024 Q2 | 4 694 360 € | ▼ 9% | 78 160 € | 537 951 € | 22 |
| 2024 Q1 | 3 798 954 € | ▼ 49% | 76 473 € | 436 800 € | 22 |
| 2023 Q4 | 3 987 387 € | ▼ 32% | 77 745 € | 476 642 € | 21 |
| 2023 Q3 | 3 976 196 € | ▼ 30% | 100 990 € | 396 993 € | 21 |
Show full history (18 quarters)
| 2023 Q2 | 5 151 787 € | ▼ 37% | 90 980 € | 467 435 € | 21 |
| 2023 Q1 | 7 391 029 € | ▲ 43% | 78 885 € | 477 480 € | 22 |
| 2022 Q4 | 5 901 001 € | 81 043 € | 537 430 € | 21 | |
| 2022 Q3 | 5 670 174 € | 79 566 € | 486 828 € | 22 | |
| 2022 Q2 | 8 195 491 € | 113 777 € | 724 148 € | 21 | |
| 2022 Q1 | 5 161 736 € | 76 636 € | 472 471 € | 21 |
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
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 9,3 m € | ▼ 15% | 11,0 m € | ▼ 13% | 12,6 m € | ▼ 16% | 15,0 m € | ▼ 1% | 15,2 m € |
| Profit | -230 k € | ▼ into loss | 126 k € | ▲ 117% | 58 000 € | ▼ 91% | 613 k € | ▲ 44% | 425 k € |
| Profit margin | -2,5% | 1,1% | 0,5% | 4,1% | 2,8% | ||||
| Retained earnings | 3,1 m € | ▲ 4% | 2,9 m € | ▲ 2% | 2,9 m € | ▲ 23% | 2,3 m € | ▲ 17% | 2,0 m € |
| Cash | 181 k € | ▲ 205× | 882 € | ▲ 11% | 793 € | ▼ 82% | 4 288 € | ▲ 33% | 3 221 € |
| Current assets | 4,6 m € | ▼ 14% | 5,4 m € | ▲ 1% | 5,4 m € | ▼ 34% | 8,1 m € | ▲ 58% | 5,1 m € |
| Fixed assets | 430 k € | ▲ 54% | 280 k € | ▼ 22% | 361 k € | ▼ 1% | 366 k € | ▲ 7% | 341 k € |
| Assets | 5,1 m € | ▼ 11% | 5,7 m € | ▼ 1% | 5,7 m € | ▼ 33% | 8,5 m € | ▲ 55% | 5,5 m € |
| Current liabilities | 1,9 m € | ▼ 17% | 2,3 m € | ▼ 5% | 2,4 m € | ▼ 53% | 5,2 m € | ▲ 87% | 2,8 m € |
| Long-term liabilities | 156 k € | ▲ 6% | 147 k € | ▼ 29% | 207 k € | ▲ 12% | 185 k € | ▲ 40% | 132 k € |
| Total liabilities | 2,1 m € | ▼ 15% | 2,5 m € | ▼ 7% | 2,7 m € | ▼ 51% | 5,4 m € | ▲ 85% | 2,9 m € |
| Equity | 3,0 m € | ▼ 7% | 3,2 m € | ▲ 4% | 3,1 m € | ▼ 1% | 3,1 m € | ▲ 21% | 2,6 m € |
| Labour costs | -769 k € | ▲ 1% | -773 k € | ▼ 1% | -769 k € | ▲ 11% | -861 k € | ▼ 16% | -741 k € |
| Employees | 16 | ▼ 24% | 21 | 0% | 21 | 0% | 21 | ▲ 5% | 20 |
| Filed | 25.06.2026 | 12.05.2025 | 27.06.2024 | 22.06.2023 | 21.06.2022 | ||||
| Report | PDF ↓ | 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
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Muude vahetoodete hulgimüük main activity | 46861 | 8 386 900 € | 90% |
| Wholesale of other machinery and equipment | 46649 | 914 500 € | 10% |
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
clean
No tax debt · Tax Board 05.10.2026
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
61 664 € makseid
Transactions with state institutions
20269 349 €
202524 415 €
202416 325 €
202311 575 €
Largest payers
| Tallinna Linnateater | 19 591 € |
| SA Eesti Draamateater | 15 731 € |
| Tartu Kunstikool | 11 490 € |
| Kose Vallavalitsus | 8 402 € |
| Rahvusooper Estonia | 1 829 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 04.2026 | Tallinna Linnateater | Operating costs | Theatres | 2 455 € |
| 04.2026 | Tallinna Spordikeskus | Operating costs | Sport | 116 € |
| 02.2026 | Tallinna Linnateater | Operating costs | Theatres | 1 615 € |
| 02.2026 | Eesti Kunstiakadeemia | Operating costs | Teadus- ja arendustegevus hariduses | 551 € |
| 01.2026 | Tallinna Linnateater | Operating costs | Theatres | 4 612 € |
| 12.2025 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 1 071 € |
| 11.2025 | Tallinna Linnateater | Operating costs | Theatres | 156 € |
| 10.2025 | Tallinna Linnateater | Operating costs | Theatres | 1 605 € |
| 08.2025 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 1 224 € |
| 07.2025 | Tallinna Linnateater | Operating costs | Theatres | 331 € |
| 05.2025 | Tallinna Linnateater | Operating costs | Theatres | 1 324 € |
| 05.2025 | Eesti Kunstiakadeemia | Operating costs | Tertiary education | 175 € |
| 04.2025 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 571 € |
| 03.2025 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 119 € |
| 03.2025 | SA Eesti Tarbekunsti- ja Disainimuuseum | Operating costs | Museums | 115 € |
| 02.2025 | SA Eesti Draamateater | Operating costs | Theatres | 6 309 € |
| 02.2025 | Tallinna Linnateater | Operating costs | Theatres | 1 050 € |
| 01.2025 | Tartu Kunstikool | Operating costs | Vocational education | 7 564 € |
| 01.2025 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 1 054 € |
| 01.2025 | SA Eesti Draamateater | Operating costs | Theatres | 842 € |
| 01.2025 | Tallinna Linnateater | Operating costs | Theatres | 590 € |
| 01.2025 | SA Ugala Teater | Operating costs | Theatres | 316 € |
| 12.2024 | Tallinna Linnateater | Operating costs | Theatres | 795 € |
| 11.2024 | SA Eesti Draamateater | Operating costs | Theatres | 562 € |
| 11.2024 | Tallinna Linnateater | Operating costs | Theatres | 169 € |
| 10.2024 | SA Eesti Draamateater | Operating costs | Theatres | 4 709 € |
| 10.2024 | Tallinna Linnateater | Operating costs | Theatres | 616 € |
| 09.2024 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 1 204 € |
| 09.2024 | SA Eesti Draamateater | Operating costs | Theatres | 254 € |
| 07.2024 | Tallinna Linnateater | Operating costs | Theatres | 299 € |
| 06.2024 | Merivälja Kool | Operating costs | Basic and general secondary education | 268 € |
| 06.2024 | Tallinna Linnateater | Operating costs | Theatres | 240 € |
| 06.2024 | Tallinna Lasnamäe Mehaanikakool | Operating costs | Vocational education | 187 € |
| 05.2024 | Tallinna Linnateater | Operating costs | Theatres | 1 955 € |
| 05.2024 | SA Eesti Draamateater | Operating costs | Theatres | 1 100 € |
| 05.2024 | Tallinna Kultuuri- ja Spordiamet | Operating costs | Leisure events | 432 € |
| 05.2024 | Tartu Kunstikool | Operating costs | Vocational education | 162 € |
| 03.2024 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 978 € |
| 02.2024 | Tallinna Linnateater | Operating costs | Theatres | 154 € |
| 01.2024 | Tallinna Linnateater | Operating costs | Theatres | 982 € |
| 01.2024 | Tartu Kunstikool | Operating costs | Vocational education | 959 € |
| 01.2024 | Rahvusooper Estonia | Operating costs | Theatres | 298 € |
| 12.2023 | Tartu Kunstikool | Operating costs | Vocational education | 1 908 € |
| 12.2023 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 1 149 € |
| 12.2023 | Rahvusooper Estonia | Operating costs | Theatres | 760 € |
| 12.2023 | Tallinna Lasnamäe Mehaanikakool | Operating costs | Vocational education | 540 € |
| 12.2023 | Merivälja Kool | Operating costs | Youth hobby education and activities | 333 € |
| 11.2023 | SA Eesti Draamateater | Operating costs | Theatres | 1 309 € |
| 11.2023 | Rahvusooper Estonia | Operating costs | Theatres | 772 € |
| 11.2023 | Tartu Kunstikool | Operating costs | Vocational education | 277 € |
| 10.2023 | Tartu Kunstikool | Operating costs | Vocational education | 620 € |
| 09.2023 | Tallinna Tehnikaülikool | Operating costs | Teadus- ja arendustegevus hariduses | 238 € |
| 05.2023 | Tallinna Tehnikaülikool | Operating costs | Teadus- ja arendustegevus hariduses | 350 € |
| 04.2023 | Merivälja Kool | Operating costs | Basic and general secondary education | 202 € |
| 04.2023 | SA Eesti Draamateater | Operating costs | Theatres | 161 € |
| 03.2023 | Kose Vallavalitsus | Operating costs | Basic and general secondary education | 1 150 € |
| 02.2023 | Pärnumaa Kutsehariduskeskus | Operating costs | Vocational education | 678 € |
| 02.2023 | SA Eesti Draamateater | Operating costs | Theatres | 484 € |
| 01.2023 | Tallinna Linnateater | Operating costs | Theatres | 644 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
60
AS AlexelaNasdaq CSD SE555,0 m €BBEricsson Eesti AktsiaseltsNasdaq CSD SE416,6 m €AAAS SEB PankNasdaq CSD SE405,8 m €AAAktsiaselts METAPRINTNasdaq CSD SE85,8 m €AAAAS HANZA Mechanics TartuNasdaq CSD SE81,5 m €AAAERGO Insurance SENasdaq CSD SE80,6 m €AAAElke Tallinn ASNasdaq CSD SE62,0 m €AAAaktsiaselts ESTIKO - PLASTARNasdaq CSD SE48,2 m €AAAStockmann AktsiaseltsNasdaq CSD SE42,3 m €AAaktsiaselts PINUSNasdaq CSD SE29,6 m €AAAAktsiaselts BalbiinoNasdaq CSD SE29,5 m €AAAAktsiaselts Magnum VeterinaariaNasdaq CSD SE28,6 m €BBAktsiaselts KROONINGNasdaq CSD SE27,1 m €BInterchemie Werken De Adelaar Eesti aktsiaseltsNasdaq CSD SE25,5 m €BBBSchneider Electric Eesti ASNasdaq CSD SE24,9 m €BAktsiaselts TopautoNasdaq CSD SE21,6 m €AAAktsiaselts Lincona KonsultNasdaq CSD SE19,2 m €AAAAS All Media EestiNasdaq CSD SE17,2 m €AAAktsiaselts PAFERNasdaq CSD SE15,1 m €AAABaltyre Eesti ASNasdaq CSD SE14,8 m €AAAaktsiaselts PristisNasdaq CSD SE13,5 m €AAAAktsiaselts Viru ElektrikaubandusNasdaq CSD SE10,6 m €AAAktsiaselts STANDARDNasdaq CSD SE10,6 m €AAS Eesti LeivatööstusNasdaq CSD SE10,3 m €Aaktsiaselts LTTNasdaq CSD SE10,2 m €AAAMotoral Eesti AktsiaseltsNasdaq CSD SE8,6 m €AAktsiaselts Silmani ElekterNasdaq CSD SE8,0 m €Aaktsiaselts HALS TRADING - TNasdaq CSD SE6,8 m €Aaktsiaselts "Rauameister"Nasdaq CSD SE6,8 m €AAAktsiaselts "Erimell"Nasdaq CSD SE6,4 m €AAAAktsiaselts Taastusravikeskus ViikingNasdaq CSD SE5,8 m €AAAAktsiaselts Loo ElekterNasdaq CSD SE5,5 m €AAAaktsiaselts IKODORNasdaq CSD SE4,9 m €AAAktsiaselts ANTAARESNasdaq CSD SE4,7 m €AACaverion Eesti ASNasdaq CSD SE4,6 m €AAktsiaselts Kiviõli KaubahoovNasdaq CSD SE4,4 m €AAAktsiaselts Metsaküla PiimNasdaq CSD SE3,9 m €AAAaktsiaselts VÕRU VESINasdaq CSD SE3,4 m €AAAaktsiaselts TAUF-AUTONasdaq CSD SE2,9 m €AAAaktsiaselts CISTANasdaq CSD SE2,6 m €AAAPRIMULATOR EESTI AktsiaseltsNasdaq CSD SE2,2 m €AAARTT AktsiaseltsNasdaq CSD SE2,1 m €AAAAS Remedium Kalamaja ApteekNasdaq CSD SE1,7 m €AAaktsiaselts ESTIKONasdaq CSD SE1,6 m €AAAAktsiaselts Ekspress GruppNasdaq CSD SE1,4 m €AALEKON PROPERTY ASNasdaq CSD SE1,2 m €AAAAktsiaselts FotoluksNasdaq CSD SE1,1 m €BBBAktsiaselts LAVEXNasdaq CSD SE692 k €CAktsiaselts Peipsi KalameesNasdaq CSD SE498 k €AAAktsiaselts MihkliNasdaq CSD SE475 k €AAAS Tolaram InvestmentsNasdaq CSD SE380 k €AAAktsiaselts Projekt ENasdaq CSD SE198 k €AAAktsiaselts YearNasdaq CSD SE132 k €CRaisio Eesti AktsiaseltsNasdaq CSD SE120 k €ADeden-Invest AktsiaseltsNasdaq CSD SE51 638 €AKatus ASNasdaq CSD SE13 588 €Aaktsiaselts FaabulaNasdaq CSD SE0 €BBBAktsiaselts TalveaedNasdaq CSD SE · Likvideerimisel0 €CAktsiaselts SpratfilNasdaq CSD SE · Bankrupt0 €CAktsiaselts RoolidNasdaq CSD SE0 €
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Muude vahetoodete hulgimüük
20
| # | Company | Revenue |
|---|---|---|
| 1 | Osaühing Baltliner | 106,0 m € |
| 2 | Antalis OÜ | 31,2 m € |
| 3 | Elme AS | 22,8 m € |
| 4 | OÜ Solifinance | 22,6 m € |
| 5 | AS UWEKO | 14,0 m € |
| 6 | Telko Estonia OÜ | 12,6 m € |
| 7 | OÜ PROPLASTIK | 12,1 m € |
| 8 | AS IGEPA Libra Vitalis | 9,3 m € |
| 9 | aktsiaselts Baltic Pack Est | 7,9 m € |
| 10 | Pluspak OÜ | 6,7 m € |
| 11 | PLASTO Osaühing | 6,5 m € |
| 12 | MN Laboratooritehnik OÜ | 5,6 m € |
| 13 | OÜ Kalloveen Eesti | 4,7 m € |
| 14 | Osaühing GALLAPLAST | 4,1 m € |
| 15 | Pakenditööstus OÜ | 3,5 m € |
| 16 | aktsiaselts Avera-Trading | 3,4 m € |
| 17 | Papyrus OÜ | 3,3 m € |
| 18 | Osaühing SM Technology | 2,9 m € |
| 19 | Aktsiaselts Milpaber | 2,7 m € |
| 20 | FEDAK EESTI Osaühing | 2,2 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Pandid, domeenid
8 records
Commercial pledges
| Number | Pandipidaja | Amount | Since |
|---|---|---|---|
| 7 | Swedbank AS | 519 960 € | 22.04.2018 |
| 6 | Swedbank AS | 390 000 € | 23.03.2016 |
| 5 | Swedbank AS | 260 000 € | 08.05.2015 |
| 4 | Swedbank AS | 260 000 € | 05.05.2014 |
| 3 | Swedbank AS | 273 100 € | 15.07.2013 |
| 2 | Swedbank AS | 4 000 000 € | 04.12.2009 |
| 1 | Swedbank AS | 8 000 000 € | 13.05.2008 |
Domains
| Domain | Source |
|---|---|
| igepa.ee | Business Register |
History and notices
40
| Date | Type | Content |
|---|---|---|
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 08.09.2026 | Entry | Kommertspandi muutmiskanne |
| 31.08.2026 | Order to remedy deficiencies | Kommertspandi avamiskanne |
| 15.10.2025 | Entry | Amendment entry |
| 29.08.2025 | Negative entry order: deficiencies not remedied | Amendment entry |
| 16.05.2025 | Order to remedy deficiencies | Amendment entry |
| 12.05.2025 | Order to remedy deficiencies | Amendment entry |
| 06.10.2020 | Entry | Amendment entry |
| 22.04.2018 | Entry | Kommertspandi avamiskanne |
| 13.03.2018 | Entry | Kommertspandi muutmiskanne |
| 13.03.2018 | Entry | Kommertspandi muutmiskanne |
| 13.03.2018 | Entry | Kommertspandi muutmiskanne |
| 13.03.2018 | Entry | Kommertspandi muutmiskanne |
| 13.03.2018 | Entry | Kommertspandi muutmiskanne |
| 13.03.2018 | Entry | Kommertspandi muutmiskanne |
| 17.01.2018 | Entry | Amendment entry |
| 08.11.2017 | Entry | Amendment entry |
| 28.09.2017 | Entry | Amendment entry |
| 10.08.2016 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 23.03.2016 | Entry | Kommertspandi avamiskanne |
| 08.05.2015 | Entry | Kommertspandi avamiskanne |
| 05.05.2015 | Order to remedy deficiencies to correct non-entry data | |
| 05.05.2014 | Entry | Kommertspandi muutmiskanne |
| 05.05.2014 | Entry | Kommertspandi muutmiskanne |
| 05.05.2014 | Entry | Kommertspandi muutmiskanne |
| 05.05.2014 | Entry | Kommertspandi avamiskanne |
| 24.04.2014 | Entry | Kommertspandi muutmiskanne |
| 24.04.2014 | Entry | Kommertspandi muutmiskanne |
| 15.07.2013 | Entry | Kommertspandi muutmiskanne |
| 15.07.2013 | Entry | Kommertspandi avamiskanne |
| 15.07.2013 | Entry | Kommertspandi muutmiskanne |
| 06.06.2012 | Entry | Amendment entry |
| 01.06.2012 | Order to remedy deficiencies | Amendment entry |
| 27.09.2011 | Negative entry order: deficiencies not remedied | Amendment entry |
| 15.09.2011 | Negative entry order: deficiencies not remedied | Amendment entry |