ETENRU
RegisteredTartu County
Registry code
11630158
VAT number
EE101303172
Address
Tartu maakond, Tartu linn, Tartu linn, Roosi tn 26-2, 51009
Registered
26.03.2009 · 17 yrs
Activity
Retail sale of cosmetic and toilet articles in specialised stores 47751
Capital
2 700 €
Email
f•••@g•••.comLog in to see
Phone
+372 5•• ••••Log in to see
LEI
984500B701C59DGB9712 ISSUED
Business Register 07.10.2026
Annual report 2024 not filed, deadline was 30.06.2025
Sales revenue2,7 m €-0%2023 annual report
Profit1,1 m €2023 annual report
Employees9Tax Board 2026 Q2
Average gross salary2 325 €estimate, Tax Board 2026 Q2
Labour taxes per quarter32 016 €Tax Board 2026 Q2
Cash527 k €Cash 31.12.2023, annual report
Tax debt121 €unpaidTax Board 07.10.2026 · details below
Revenue 12 months2,5 m €-10%Tax Board, last 4 quarters
State taxes 12 months382 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 6
26.0929.0902.1004.1007.10
Total tax debtmax 121 €
Details ↓
Turnover by quarter · latest 596 tuh €
648 k760 k683 k651 k658 k664 k555 k596 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BBB
Rahuldav, keskmine risk
73 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 07.10.2026 · open data
Quick check
  • Tax debt 121 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Last report 2023
  • VAT registered
Stability
RatingBB → AA → BBB
In tax debt6 days since 26.09.2026
Revenue 12 months▼ 10% vs a year earlier
Email right away on tax debt, bankruptcy or board change
Add the rating badge to your website

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

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Fred Luhamaa3 companies1 with tax debtPersonal ID ↗15.04.2009
Shareholders 1
Fred Luhamaa100,0% 2 700 €02.09.2023
Beneficial owners 1
Fred Luhamaa3 companies1 with tax debtdirect holding03.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue15,6%
Labour taxes / revenue5,4%
Revenue per employee per month22 076 €
Gross salary (estimate)2 325 €
Net salary (estimate)1 902 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2596 059 €▼ 8%32 016 €93 033 €9
2026 Q1554 721 €▼ 19%39 342 €93 577 €9
2025 Q4664 470 €▼ 13%38 334 €99 030 €9
2025 Q3657 811 €▲ 1%36 328 €96 846 €9
2025 Q2651 428 €▼ 33%33 776 €86 533 €9
2025 Q1682 928 €▲ 11%38 186 €85 122 €9
2024 Q4760 408 €▲ 24%30 873 €61 386 €9
2024 Q3648 351 €▼ 6%31 764 €133 229 €8
2024 Q2966 285 €▲ 20%25 862 €102 651 €9
2024 Q1615 900 €▲ 9%27 025 €83 935 €7
2023 Q4613 913 €▼ 16%21 980 €72 498 €6
2023 Q3690 496 €▼ 1%19 825 €65 995 €6
Show full history (18 quarters)
2023 Q2806 773 €▲ 33%19 119 €83 540 €6
2023 Q1562 618 €▼ 41%19 979 €82 821 €6
2022 Q4732 259 €17 812 €63 365 €6
2022 Q3700 041 €17 049 €67 309 €7
2022 Q2607 946 €16 039 €55 302 €6
2022 Q1950 909 €17 871 €67 199 €6

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

3 yr
Build report

202320222021
Sales revenue2,7 m €0%2,7 m €▼ 16%3,2 m €
Profit1,1 m €▲ 95%549 k €▼ 8%597 k €
Profit margin40,3%20,6%18,8%
Retained earnings2,8 m €▲ 25%2,2 m €▲ 34%1,7 m €
Cash527 k €▼ 4%550 k €▼ 20%687 k €
Current assets2,1 m €▲ 43%1,5 m €▼ 22%1,9 m €
Fixed assets1,8 m €▲ 32%1,4 m €▲ 202%455 k €
Assets3,9 m €▲ 38%2,8 m €▲ 22%2,3 m €
Current liabilities70 871 €▲ 12%63 090 €▼ 5%66 262 €
Total liabilities70 871 €▲ 12%63 090 €▼ 5%66 262 €
Equity3,9 m €▲ 39%2,8 m €▲ 23%2,3 m €
Labour costs-208 k €▼ 20%-173 k €▼ 3%-168 k €
Employees70%70%7
Filed03.12.202421.07.202319.07.2023
ReportPDF ↓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

2023
ActivityEMTAKSales revenueOsa
Retail sale of cosmetic and toilet articles in specialised stores main activity477512 657 991 €100%

2023 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 121 € · as of 07.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
01.10.2026 · oldest unpaid claim, 6 days
Consecutively on the list
since 02.10.2026 (6 days)

Tax debt change 26.09.2026 to 07.10.2026 · days in debt: 6

26.0929.0902.1004.1007.10
Total tax debtmax 121 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
02.10.2026ongoing6121 €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

none

No transactions with state agencies, procurement contracts or grants found

RTK Saldo, Riigihangete register, RTK toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Retail sale of cosmetic and toilet articles in specialised stores

20
#CompanyRevenue
1Osaühing Laminto8,4 m €
2GEMER GRUPP OÜ7,1 m €
3osaühing Renalko Kaubandus4,6 m €
4Douglas Estonia OÜ4,4 m €
5NORDIC BEAUTY OÜ2,7 m €
6OÜ Alteus Estonia2,6 m €
7MyLook OÜ1,7 m €
8Osaühing Bodybalt1,7 m €
9LeyaKo OÜ1,3 m €
10Owow OÜ1,2 m €
11Glamico Baltics OÜ1,1 m €
12Magrada OÜ1,1 m €
13ID Color OÜ1,0 m €
14Apteegi Beauty OÜ995 k €
15PROstore24 OÜ857 k €
16TruAyur OÜ817 k €
17Northwest OÜ777 k €
18Dibeautyindustry OÜ699 k €
19Ruthie Belle OÜ619 k €
20BFM Beauty OÜ593 k €

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

14
DateTypeContent
07.02.2026Trahvihoiatusmäärus: majandusaasta aruanne esitamata
28.11.2024Aruandetrahvimäärus
09.10.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
14.08.2024Aruandetrahvimäärus
08.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
02.09.2023EntryAmendment entry
19.01.2018EntryAmendment entry
19.12.2017EntryAmendment entry
04.12.2017EntryAmendment entry
30.01.2017EntryAmendment entry
23.01.2017Order to remedy deficienciesAmendment entry
21.02.2012Warning order on deletion from the register: annual report not filedToimiku dokumentide kontroll
15.04.2009EntryAmendment entry
26.03.2009EntryFirst entry