ETENRU
RegisteredSaare County
Registry code
14267758
VAT number
EE102028634
Address
Saare maakond, Saaremaa vald, Kaubi küla, Lao, 93882
Registered
29.05.2017 · 9 yrs
Activity
Growing of cereals (except rice), leguminous crops and oil seeds 01111
Additional activities
Support activities for crop production, Rental and operating of own or leased real estate
Capital
2 500 €
Email
K•••@h•••.comLog in to see
Business Register 06.10.2026
Tax debt over €10,000 and over 90 days
Sales revenue1,3 m €+40%2025 annual report
Profit49 936 €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary2 080 €estimate, Tax Board 2026 Q2
Labour taxes per quarter9 545 €Tax Board 2026 Q2
Cash21 539 €Cash 31.12.2025, annual report
Tax debt25 745 €kogu võlg ajatatudTax Board 06.10.2026 · details below
Revenue 12 months1,5 m €+40%Tax Board, last 4 quarters
State taxes 12 months99 028 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · days in debt: 11
26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 25 745 €
Details ↓
Turnover by quarter · latest 286 tuh €
165 k534 k441 k-72 k14 k1,1 M109 k286 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
B
Weak, high risk
72 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 06.10.2026 · open data
Quick check
  • Tax debt 25 745 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingB since 26.09.2026
In tax debt11 days since 26.09.2026
Revenue 12 months▲ 40% vs a year earlier
Email right away on tax debt, bankruptcy or board change

Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Kalmer Kivirai5 companies2 with tax debtPersonal ID ↗29.05.2017
Rauno Kuuskor5 companies3 with tax debtPersonal ID ↗20.10.2020
Shareholders 2
Kalmer Kivirai50,0% 1 250 €02.09.2023
Rauno Kuuskor50,0% 1 250 €02.09.2023
Beneficial owners 2
Kalmer Kivirai5 companies2 with tax debtdirect holding29.10.2018
Rauno Kuuskor5 companies3 with tax debtdirect holding26.02.2021

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue0,0%
Labour taxes / revenue3,3%
Revenue per employee per month31 749 €
Gross salary (estimate)2 080 €
Net salary (estimate)1 718 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q2285 740 €9 545 €0 €3
2026 Q1108 978 €▼ 75%15 832 €0 €3
2025 Q41 086 132 €▲ 103%9 505 €81 879 €3
2025 Q314 460 €▼ 91%10 880 €17 149 €3
2025 Q2-72 380 €▼ 202%7 162 €0 €3
2025 Q1440 866 €▼ 8%13 002 €0 €2
2024 Q4534 146 €▲ 83%5 390 €0 €2
2024 Q3165 100 €▼ 49%7 534 €0 €2
2024 Q270 770 €▼ 18%6 757 €0 €2
2024 Q1476 903 €▲ 26%12 202 €33 593 €2
2023 Q4291 617 €▼ 40%5 277 €0 €2
2023 Q3322 805 €▲ 391%7 236 €0 €2
Show full history (18 quarters)
2023 Q286 233 €▼ 20%5 365 €0 €2
2023 Q1379 179 €▲ 370%7 877 €0 €3
2022 Q4485 757 €6 651 €0 €3
2022 Q365 689 €5 566 €0 €3
2022 Q2107 259 €4 230 €0 €3
2022 Q180 651 €3 407 €0 €2

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 revenue1,3 m €▲ 40%930 k €▲ 18%791 k €▼ 22%1,0 m €▲ 61%628 k €
Profit49 936 €▲ into profit-247 k €▼ into loss72 395 €▼ 78%329 k €▲ 263%90 568 €
Profit margin3,8%-26,6%9,1%32,6%14,4%
Retained earnings257 k €▼ 55%567 k €▲ 2%556 k €▲ 101%277 k €▲ 27%217 k €
Cash21 539 €▲ 126%9 517 €▼ 89%84 324 €▲ 2%82 879 €▲ 92%43 146 €
Current assets597 k €▼ 28%831 k €▼ 1%838 k €▲ 37%612 k €▲ 104%300 k €
Fixed assets1,4 m €▼ 7%1,5 m €▲ 28%1,2 m €▲ 28%897 k €▲ 26%713 k €
Assets2,0 m €▼ 15%2,3 m €▲ 16%2,0 m €▲ 32%1,5 m €▲ 49%1,0 m €
Current liabilities1,3 m €▼ 11%1,5 m €▲ 57%949 k €▲ 150%379 k €▲ 97%192 k €
Long-term liabilities340 k €▼ 32%498 k €▲ 21%412 k €▼ 21%522 k €▲ 2%511 k €
Total liabilities1,7 m €▼ 16%2,0 m €▲ 46%1,4 m €▲ 51%901 k €▲ 28%703 k €
Equity310 k €▼ 4%322 k €▼ 49%631 k €▲ 4%608 k €▲ 96%310 k €
Labour costs-85 660 €▼ 43%-59 751 €▼ 5%-57 015 €▼ 2%-56 159 €▼ 78%-31 621 €
Employees4▲ 33%30%30%3▲ 200%1
Filed27.05.202630.06.202527.06.202410.07.202301.06.2022
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
Growing of cereals (except rice), leguminous crops and oil seeds main activity01111693 600 €53%
Support activities for crop production01611525 496 €40%
Rental and operating of own or leased real estate6820181 327 €6%

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 25 745 € · as of 06.10.2026
Ajatatud (tasumisgraafik)
25 745 € · kuni 22.11.2027
Ajatamata osa
0 €, kogu võlg on ajatatud
Debt arose
20.05.2026 · oldest unpaid claim, 139 days
Consecutively on the list
since 26.09.2026 (11 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 06.10.2026 · days in debt: 11

26.0928.0901.1004.1006.10
Total tax debtsellest ajatatudmax 25 745 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing1125 745 €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

1,0 mln € makseid

Transactions with state institutions

2026147 k €
2025189 k €
2024248 k €
2023447 k €

Largest payers

Põllumajanduse Registrite ja Informatsiooni Amet1 027 833 €
Keskkonnaamet3 200 €
All payments by month
MonthPayerTypeFieldAmount
02.2026Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus144 702 €
01.2026Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus2 376 €
12.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus97 818 €
05.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus16 103 €
02.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus19 605 €
01.2025Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus55 073 €
12.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus18 290 €
11.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus42 376 €
09.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus55 982 €
03.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus12 117 €
02.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus118 927 €
01.2024Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus278 €
12.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus148 500 €
12.2023KeskkonnaametMuud toetusedOther environmental protection (incl. administration)3 200 €
10.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus55 028 €
09.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus51 347 €
08.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus97 030 €
02.2023Põllumajanduse Registrite ja Informatsiooni AmetMuud toetusedPõllumajandus92 282 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Growing of cereals (except rice), leguminous crops and oil seeds

20

Pandid

1 records

Commercial pledges

NumberPandipidajaAmountSince
2Osaühing Metsagrupp332 000 €04.04.2025

History and notices

10
DateTypeContent
04.04.2025EntryKommertspandi avamiskanne
01.04.2025EntryKommertspandi kustutamiskanne
02.09.2023EntryAmendment entry
20.10.2020EntryAmendment entry
06.11.2018EntryKommertspandi avamiskanne
28.09.2018EntryMuutmiskanne ÄS § 525 lg 2 alusel
24.01.2018EntryAmendment entry
19.01.2018EntryAmendment entry
21.12.2017EntryAmendment entry
29.05.2017EntryFirst entry