ETENRU
RegisteredTartu County
Registry code
14718008
VAT number
EE102156933
Address
Tartu maakond, Tartu linn, Tartu linn, Jakobi tn 34, 51005
Registered
06.05.2019 · 7 yrs
Activity
Silviculture and other forestry activities 02101
Capital
2 500 €
Email
i•••@t•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Business Register 04.10.2026
A board member sat on the board of another company that went bankrupt
Annual report 2024 not filed, deadline was 30.06.2025
Sales revenue2,4 m €-45%2023 annual report
Profit-214 k €2023 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash0 €Cash 31.12.2023, annual report
Tax debt329 €unpaidTax Board 04.10.2026 · details below
Revenue 12 months310 k €-89%Tax Board, last 4 quarters
State taxes 12 months1 735 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · in debt on 3 days
26.0928.0930.0902.1004.10
Total tax debtmax 329 €
Details ↓
Turnover by quarter · latest 0 €
744 k1,1 M882 k150 k231 k74 k5 1190
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
C
Unsatisfactory, very high risk
46 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 04.10.2026 · open data
Quick check
  • Tax debt 329 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Last report 2023
  • VAT registered
Stability
RatingBB → C
In tax debt3 days since 26.09.2026
Revenue 12 months▼ 89% aasta varasemaga
Notification when something changes

Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 3
Märt Riiner28 companies6 with tax debt1 pankrotisPersonal ID ↗06.05.2019
Raavo Salumäe3 companies2 with tax debt1 pankrotisPersonal ID ↗17.06.2026
Reio Puks11 companies1 with tax debtPersonal ID ↗07.08.2019
Shareholders 2
TARTU HOIU-LAENUÜHISTU51,0% 1 275 €01.09.2023
Reio Puks49,0% 1 225 €01.09.2023
Beneficial owners 2
Märt Riiner28 companies6 with tax debt1 pankrotiskõrgema juhtorgani liige. s.o juhatuse liige või nõukogu liige30.05.2019
Reio Puks11 companies1 with tax debtotsene osalus14.11.2019

Business Register open data

Quarterly taxes and revenue

2026 Q2
Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q20 €0 €0 €—
2026 Q15 119 €▼ 99%1 223 €1 735 €—
2025 Q473 939 €▼ 93%1 223 €0 €—
2025 Q3230 669 €▼ 69%1 223 €0 €—
2025 Q2150 198 €▼ 81%10 €0 €—
2025 Q1882 361 €▼ 20%917 €0 €—
2024 Q41 097 342 €▲ 13%888 €0 €—
2024 Q3743 876 €▲ 91%888 €0 €—
2024 Q2775 033 €▲ 349%888 €54 952 €—
2024 Q11 102 905 €▲ 123%888 €63 881 €—
2023 Q4971 224 €▲ 2%888 €0 €—
2023 Q3388 870 €▼ 78%888 €16 002 €—
Näita kogu ajalugu (18 kvartalit)
2023 Q2172 472 €▼ 70%888 €0 €—
2023 Q1493 651 €▼ 42%0 €0 €—
2022 Q4947 615 €0 €0 €—
2022 Q31 797 826 €0 €166 204 €—
2022 Q2573 247 €0 €0 €—
2022 Q1844 971 €0 €0 €—

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 revenue2,4 m €▼ 45%4,3 m €▲ 81%2,4 m €
Profit-214 k €▼ miinusesse217 k €▲ 409%42 721 €
Profit margin-8,9%5,0%1,8%
Jaotamata kasum281 k €▲ 201%93 425 €▲ 76%53 204 €
Cash0 €▼ 100%27 €▲ 125%12 €
Current assets3,4 m €▲ 23%2,8 m €▲ 182%981 k €
Põhivara2,6 m €▲ 6%2,4 m €▲ 25%2,0 m €
Assets6,0 m €▲ 15%5,2 m €▲ 78%2,9 m €
Current liabilities2,0 m €▲ 34%1,5 m €▲ 488%255 k €
Pikaajalised kohustised3,9 m €▲ 14%3,4 m €▲ 32%2,6 m €
Total liabilities5,9 m €▲ 20%4,9 m €▲ 73%2,8 m €
Equity122 k €▼ 61%316 k €▲ 221%98 425 €
Tööjõukulud0 €0 €0 €
Employees000
Filed03.02.202510.09.202303.11.2022
ReportIn 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

2023
ActivityEMTAKSales revenueOsa
Silviculture and other forestry activities main activity021012 397 011 €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 329 € · as of 04.10.2026
Ajatatud
none, the entire debt is unpaid
Debt arose
01.10.2026 · oldest unpaid claim, 3 days
Consecutively on the list
since 02.10.2026 (3 days)

Tax debt change 26.09.2026 to 04.10.2026 · in debt on 3 days

26.0928.0930.0902.1004.10
Total tax debtmax 329 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
02.10.2026ongoing3329 €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

827 € makseid

Tehingud riigiasutustega

2024827 €

Suurimad maksjad

SA Keskkonnainvesteeringute Keskus827 €
Kõik maksed kuude kaupa
KuuMaksjaLiikFieldAmount
12.2024SA Keskkonnainvesteeringute KeskusMuud toetusedMetsamajandus827 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

38
Eesti Ühistuenergia OÜMärt Riiner2,5 m €BBiofan OÜReio Puks1,4 m €AAEesti Ühistumajad OÜMärt Riiner1,2 m €BBCoresea OÜMärt Riiner1,1 m €CLehe tn 23 OÜMärt Riiner428 k €CKopra Turismitalu OÜReio Puks374 k €AAPargi tee 3 OÜMärt Riiner334 k €CMeistri OÜReio Puks195 k €AEesti Ühistuliising OÜMärt Riiner145 k €BBTervishoiu 17 OÜMärt Riiner139 k €BLõuna Kindlustusmaakler OÜMärt Riiner113 k €BBBNirgi tee 5 OÜMärt Riiner113 k €CSaksaveski Majand OÜMärt Riiner74 760 €BBOÜ MIRReio Puks37 189 €AÜhisarveldused ASMärt Riiner35 660 €CEesti MasinaühistuMärt Riiner29 597 €CEESTI KORTERIÜHISTUTE HOIU-LAENUÜHISTUReio Puks27 235 €BBBVastastikune GarantiiühistuMärt Riiner12 838 €BBValga Ühistumaja OÜMärt Riiner12 396 €CRekofan OÜReio Puks9 348 €AEesti Ühistuhaldus OÜMärt Riiner7 475 €CTARTU HOIU-LAENUÜHISTUMärt Riiner, Raavo Salumäe · Bankrupt2 478 €CKogudus Tarbatu HiisMärt Riiner12 €BBIndram AR OÜReio Puks · Likvideerimisel0 €CSiiluks OÜReio Puks · Likvideerimisel0 €CÜhistu õigusbüroo OÜMärt Riiner0 €BBLindal Arendus OÜRaavo Salumäe0 €BBEesti Põllud OÜMärt Riiner0 €BBTallinna Linnaarendus OÜMärt Riiner0 €BBKuhila OÜReio Puks0 €BBPõhjatähe Maja OÜMärt Riiner0 €BPõllu Majad OÜMärt Riiner0 €BVeetorni Maja OÜMärt Riiner0 €BBClearsea OÜMärt Riiner0 €BBVanemuise SeltsMärt Riiner0 €BBAkadeemiline Ühistegevuse SeltsMärt Riiner0 €BBKaubandusühingMärt Riiner0 €BBMulgimaa Edendamise SihtasutusReio Puks0 €BB

Sorted by revenue (latest report or 4 quarters).

Top 20 in activity: Silviculture and other forestry activities

20

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

11
DateLiikSisu
22.06.2026Kandemäärus muu kohtulahendi täitmiseksMuutmiskanne
17.06.2026KanneMuutmiskanne
25.03.2026KanneMuutmiskanne
23.12.2025KanneMuutmiskanne
19.12.2024Aruandetrahvimäärus
15.07.2024Trahvihoiatusmäärus: majandusaasta aruanne esitamata
01.09.2023KanneMuutmiskanne
29.04.2021KanneMuutmiskanne ÄS § 525 lg 2 alusel
20.11.2019KanneMuutmiskanne
07.08.2019KanneMuutmiskanne
06.05.2019KanneEsmakanne