ETENRU
RegisteredHarju County
Registry code
14943432
VAT number
EE102595183
Address
Harju maakond, Tallinn, Nõmme linnaosa, Viljandi mnt 41, 11218
Registered
25.03.2020 · 6 yrs
Activity
Other amusement and recreation activities 93291
Additional activities
Tour operator activities
Capital
3 000 €
Email
t•••@3•••.eeLog in to see
Phone
+372 5•• ••••Log in to see
Website
http://www.360.ee
Business Register 05.10.2026
Sales revenue480 k €-6%2025 annual report
Profit-15 857 €2025 annual report
Employees23Tax Board 2026 Q2
Average gross salary542 €estimate, Tax Board 2026 Q2
Labour taxes per quarter19 059 €Tax Board 2026 Q2
Cash142 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months481 k €-7%Tax Board, last 4 quarters
State taxes 12 months164 k €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 83 019 €
292 k86 k53 k88 k248 k76 k73 k83 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
71 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 05.10.2026 · 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
RatingAA → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 7% vs a year earlier
Notification when something changes
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Data

Board and owners

3 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Leho Luukas5 companiesno tax debtPersonal ID ↗25.03.2020
Taavi Puuorg5 companiesno tax debtPersonal ID ↗25.03.2020
Other persons 1
Alfred Baskin3 companiesno tax debtKontaktisikPersonal ID ↗02.04.2024
Shareholders 3
Leho Luukas47,5% 1 425 €06.03.2024
Taavi Puuorg47,5% 1 425 €06.03.2024
Alfred Baskin5,0% 150 €06.03.2024
Beneficial owners 2
Leho Luukas5 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member13.03.2023
Taavi Puuorg5 companiesno tax debtdirect holding25.03.2020

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue34,1%
Labour taxes / revenue23,0%
Revenue per employee per month1 203 €
Gross salary (estimate)542 €
Net salary (estimate)522 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q283 019 €▼ 6%19 059 €28 337 €23
2026 Q173 378 €▲ 38%21 323 €32 146 €23
2025 Q476 260 €▼ 11%28 629 €34 391 €24
2025 Q3248 445 €▼ 15%27 246 €69 435 €25
2025 Q287 931 €▲ 12%21 199 €29 723 €26
2025 Q153 352 €▲ 117%22 816 €26 870 €24
2024 Q485 682 €▲ 951922%30 614 €37 803 €23
2024 Q3291 925 €▲ 3243511%26 113 €75 060 €25
2024 Q278 425 €16 528 €25 531 €23
2024 Q124 562 €5 233 €5 969 €7
2023 Q49 €0 €4 €1
2023 Q39 €——1
Show full history (14 quarters)
2023 Q20 €——1
2023 Q1———1

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 revenue480 k €▼ 6%509 k €▲ 4281×119 €——
Profit-15 857 €▼ into loss26 055 €▲ into profit-319 €0 €0 €
Profit margin-3,3%5,1%-268,1%——
Retained earnings121 k €▲ 20%101 k €0%101 k €——
Cash142 k €▼ 11%160 k €▲ 1151×139 €——
Current assets147 k €▼ 11%165 k €▲ 87%88 470 €——
Fixed assets34 522 €▼ 30%49 618 €▲ 13%43 844 €——
Assets182 k €▼ 16%215 k €▲ 62%132 k €——
Current liabilities56 417 €▼ 9%62 018 €▲ 184%21 840 €——
Long-term liabilities19 958 €▼ 23%25 758 €▲ 177%9 310 €——
Total liabilities76 375 €▼ 13%87 776 €▲ 182%31 150 €——
Equity105 k €▼ 17%127 k €▲ 26%101 k €0 €0 €
Labour costs-229 k €▼ 2%-224 k €0 €0 €0 €
Employees60%6000
Filed05.06.202630.06.202528.06.202402.07.202310.03.2022
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
Other amusement and recreation activities main activity93291468 056 €98%
Tour operator activities7912111 922 €2%

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 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

206 tuh € makseid

Transactions with state institutions

202647 998 €
202575 643 €
202482 307 €

Largest payers

Tartu Ülikool13 304 €
Tallinna Tehnikaülikool10 731 €
Ettevõtluse ja Innovatsiooni SA7 508 €
Päästeamet6 367 €
Saku Vallavalitsus5 727 €
All payments by month
MonthPayerTypeFieldAmount
08.2026Kaitseressursside AmetOperating costsMilitary defence3 137 €
08.2026Põltsamaa VallavalitsusOperating costsBasic and general secondary education900 €
08.2026SA Märjamaa Valla SpordikeskusOperating costsSport238 €
08.2026Tallinna TehnikakõrgkoolOperating costsTertiary education135 €
07.2026Kalamaja Põhikool Operating costsBasic and general secondary education3 348 €
07.2026Tallinna Tondiraba HuvikoolOperating costsYouth hobby education and activities2 041 €
07.2026Saue VallavalitsusOperating costsMunicipal government1 389 €
07.2026Haapsalu Noorte HuvikeskusOperating costsYouth hobby education and activities1 252 €
07.2026Tallinna StrateegiakeskusOperating costsMunicipal government1 111 €
07.2026SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy790 €
07.2026Riigi Info- ja Kommunikatsioonitehnoloogia KeskusLabour costsOther general services655 €
06.2026Tallinna LinnavaraametOperating costsOther housing and communal services3 224 €
06.2026Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses3 100 €
06.2026SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse2 474 €
06.2026Riigi Kinnisvara ASOperating costsOther general services1 493 €
06.2026Tallinna HaridusametOperating costsOther education, incl. administration1 255 €
06.2026KLIIMAMINISTEERIUMOperating costsElektrienergia1 014 €
06.2026SA Tartumaa TurismOperating costsTurism757 €
06.2026Tõstamaa Mõis SACurrent liabilitiesTurism590 €
05.2026Jõhvi VallavalitsusOperating costsOther social protection, incl. administration2 480 €
05.2026JUSTIITS- JA DIGIMINISTEERIUMLabour costsOther public order and safety, incl. administration1 309 €
05.2026Kadrina VallavalitsusOperating costsOther social protection, incl. administration655 €
05.2026MTÜ Lääne-Viru Omavalitsuste LiitOperating costsOther general government services614 €
05.2026SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse532 €
05.2026SisekaitseakadeemiaOperating costsTertiary education491 €
05.2026SotsiaalkindlustusametLabour costsMuu perekondade ja laste sotsiaalne kaitse130 €
04.2026Põlva GümnaasiumOperating costsBasic and general secondary education3 720 €
04.2026TTÜ SpordiklubiOperating costsSport491 €
03.2026Tallinna Tõnismäe RiigigümnaasiumOperating costsBasic and general secondary education930 €
02.2026AS SmartCapOperating costsGeneral economic and trade policy1 105 €
02.2026Rae VallavalitsusOperating costsBasic and general secondary education300 €
02.2026Saku VallavalitsusOperating costsSport270 €
01.2026SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services1 587 €
01.2026Riigi Kinnisvara ASOperating costsOther general services1 562 €
01.2026PäästeametOperating costsRescue services1 187 €
01.2026Siseministeeriumi Infotehnoloogia- ja ArenduskeskusOperating costsOther general government services1 076 €
01.2026SA Tallinna KultuurikatelOperating costsLeisure events655 €
12.2025Tallinna TehnoloogiakolledžOperating costsVocational education1 736 €
12.2025Rahandusministeeriumi InfotehnoloogiakeskusOperating costsOther general services1 637 €
12.2025Tartu ÜlikoolLabour costsTertiary education1 637 €
12.2025PäästeametLabour costsRescue services1 500 €
12.2025RAHANDUSMINISTEERIUMLabour costsRahandus- ja fiskaalpoliitika1 445 €
12.2025Põllumajandus- ja ToiduametOperating costsPõllumajandus1 389 €
12.2025KeskkonnaametOperating costsOther environmental protection (incl. administration)1 215 €
12.2025RIIGIKONTROLLOperating costsCentral government executive and legislative bodies992 €
12.2025Kehtna VallavalitsusOperating costsPre-school education961 €
12.2025Haridus- ja NoorteametLabour costsTertiary education614 €
12.2025RAHANDUSMINISTEERIUMOperating costsRahandus- ja fiskaalpoliitika546 €
12.2025KaitseliitOperating costsOther national defence495 €
12.2025Tartu ÜlikoolOperating costsTertiary education273 €
12.2025KaitseliitOther operating expensesOther national defence119 €
11.2025SA CR14Labour costsMilitary defence1 260 €
11.2025Põlvamaa Arenduskeskus SAOperating costsGeneral economic and trade policy300 €
11.2025Rae VallavalitsusOperating costsBasic and general secondary education202 €
10.2025Siseministeeriumi Infotehnoloogia- ja ArenduskeskusOperating costsOther public order and safety, incl. administration1 319 €
10.2025MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUMOperating costsGeneral economic and trade policy1 228 €
10.2025Viljandi LinnavalitsusOperating costsBasic and general secondary education1 200 €
10.2025Tapa VallavalitsusOperating costsMunicipal government1 190 €
10.2025Saue VallavalitsusOperating costsBasic and general secondary education893 €
10.2025Tallinna TehnikaülikoolLabour costsTeadus- ja arendustegevus hariduses804 €
09.2025Saku VallavalitsusOperating costsPre-school education4 209 €
09.2025Laulasmaa KoolOperating costsBasic and general secondary education3 404 €
09.2025SisekaitseakadeemiaOperating costsTertiary education3 236 €
09.2025Narva GümnaasiumOperating costsBasic and general secondary education1 771 €
09.2025Tartu ÜlikoolOperating costsTertiary education1 649 €
09.2025Tallinna Kesklinna Vene Gümnaasium Operating costsBasic and general secondary education1 178 €
09.2025Viru VanglaOperating costsDetention facilities868 €
09.2025Tallinna LastekoduOperating costsSubstitute and aftercare573 €
09.2025SA Tartu Keskkonnahariduse KeskusOperating costsYouth hobby education and activities491 €
08.2025Tartu ÜlikoolOperating costsTertiary education2 247 €
08.2025Luunja VallavalitsusOperating costsPre-school education1 483 €
08.2025Jõhvi VallavalitsusOperating costsOther economic affairs (incl. administration)1 190 €
08.2025SA Märjamaa Valla SpordikeskusOperating costsSport364 €
07.2025Ettevõtluse ja Innovatsiooni SAOperating costsGeneral economic and trade policy4 979 €
07.2025Haridus- ja NoorteametLabour costsTertiary education1 168 €
07.2025KaitsevägiOperating costsMilitary defence897 €
07.2025KaitseliitOperating costsOther national defence613 €
07.2025KaitseliitOther operating expensesOther national defence147 €
06.2025Tartu ÜlikoolOperating costsTertiary education2 155 €
06.2025Tallinna TehnikaülikoolOperating costsTertiary education1 610 €
06.2025Ettevõtluse ja Innovatsiooni SAOperating costsGeneral economic and trade policy1 110 €
06.2025JUSTIITS- JA DIGIMINISTEERIUMLabour costsOther public order and safety, incl. administration1 061 €
06.2025KLIIMAMINISTEERIUMOperating costsRail transport1 006 €
06.2025SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services922 €
06.2025Tallinna TehnikaülikoolLabour costsTertiary education765 €
06.2025AS Eesti LiinirongidLabour costsRail transport581 €
06.2025Tervise Arengu InstituutOperating costsOther health care, incl. administration512 €
06.2025SA Eesti ArhitektuurimuuseumOperating costsMuseums444 €
06.2025SISEMINISTEERIUMOperating costsOther public order and safety, incl. administration350 €
06.2025Saku VallavalitsusOperating costsYouth work and youth centres244 €
05.2025Põlva GümnaasiumOperating costsBasic and general secondary education1 800 €
05.2025Ettevõtluse ja Innovatsiooni SAOperating costsGeneral economic and trade policy1 419 €
05.2025SA Viljandi HaiglaOperating costsGeneral hospital services1 047 €
05.2025Andmekaitse InspektsioonOperating costsOther public order and safety, incl. administration604 €
05.2025Tartu ÜlikoolOperating costsTertiary education564 €
04.2025Eesti MaaülikoolOperating costsTertiary education952 €
04.2025Lääne Maakonna KeskraamatukoguOperating costsLibraries786 €
04.2025Tartu ÜlikoolOperating costsTertiary education666 €
04.2025SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy528 €
04.2025Tallinna TehnikaülikoolOperating costsTeadus- ja arendustegevus hariduses195 €
04.2025SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy116 €
03.2025SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services732 €
03.2025Saaremaa GümnaasiumOperating costsBasic and general secondary education268 €
02.2025HARIDUS- JA TEADUSMINISTEERIUMLabour costsOther education, incl. administration884 €
01.2025Tallinna Tõnismäe RiigigümnaasiumOperating costsBasic and general secondary education900 €
12.2024Politsei- ja PiirivalveametOperating costsPolice2 826 €
12.2024KLIIMAMINISTEERIUMOperating costsOther environmental protection (incl. administration)1 366 €
12.2024VÄLISMINISTEERIUMOperating costsForeign policy1 260 €
12.2024ProkuratuurOperating costsOther public order and safety, incl. administration1 230 €
12.2024SA CR14Operating costsMilitary defence1 112 €
12.2024Tallinna Ühisgümnaasium Operating costsBasic and general secondary education1 099 €
12.2024PäästeametOperating costsRescue services1 025 €
12.2024SA Põhja-Eesti RegionaalhaiglaOperating costsSpecialised hospital services1 006 €
12.2024SA Põhja-Eesti RegionaalhaiglaCurrent liabilitiesSpecialised hospital services1 006 €
12.2024Kiili VallavalitsusOperating costsMunicipal government937 €
12.2024Kaitseressursside AmetOperating costsMilitary defence926 €
12.2024KaitseliitOperating costsOther national defence882 €
12.2024Eesti TöötukassaOperating costsSocial protection of the unemployed660 €
12.2024TranspordiametOperating costsRoad transport523 €
12.2024KaitseliitOther operating expensesOther national defence194 €
12.2024Tervise Arengu InstituutOperating costsTeadus- ja arendustegevus tervishoius179 €
12.2024Eesti TöötukassaOther operating expensesSocial protection of the unemployed145 €
12.2024SA CR14Labour costsMilitary defence84 €
11.2024Eesti Muusika- ja TeatriakadeemiaOperating costsGeneral transfers within government805 €
11.2024Viimsi VallavalitsusOperating costsPre-school education483 €
11.2024Politsei- ja PiirivalveametOperating costsPolice414 €
11.2024Eesti Muusika- ja TeatriakadeemiaLabour costsGeneral transfers within government183 €
10.2024AS Koeru HooldekeskusOperating costsGeneral care services outside the home1 342 €
10.2024ProkuratuurOperating costsOther public order and safety, incl. administration1 087 €
10.2024Kose VallavalitsusOperating costsYouth work and youth centres805 €
10.2024Haridus- ja NoorteametOperating costsTertiary education805 €
10.2024Rapla VallavalitsusOperating costsBasic and general secondary education630 €
10.2024REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMOperating costsOther general services564 €
10.2024SISEMINISTEERIUMOperating costsOther public order and safety, incl. administration523 €
10.2024Luunja VallavalitsusOperating costsPre-school education523 €
10.2024Eesti TöötukassaOperating costsSocial protection of the unemployed462 €
10.2024Eesti TöötukassaOther operating expensesSocial protection of the unemployed102 €
09.2024Riigi Tugiteenuste KeskusOperating costsOther general services3 305 €
09.2024Tallinna Kesklinna Vene Gümnaasium Operating costsBasic and general secondary education2 891 €
09.2024Tallinna EhituskoolOperating costsVocational education2 806 €
09.2024ProkuratuurOperating costsOther public order and safety, incl. administration2 208 €
09.2024Tax and Customs BoardLabour costsRahandus- ja fiskaalpoliitika2 074 €
09.2024Eesti LennuakadeemiaOperating costsTertiary education1 879 €
09.2024Tallinna Laste TurvakeskusOperating costsMuu perekondade ja laste sotsiaalne kaitse1 435 €
09.2024Tallinna Liikuri Lasteaed Operating costsPre-school education926 €
09.2024Riigi Kinnisvara ASOperating costsOther general services903 €
09.2024AS Eesti RaudteeLabour costsRail transport604 €
09.2024KaitseliitOperating costsOther national defence495 €
09.2024Riigi Infosüsteemi AmetOperating costsCommunications483 €
09.2024KaitseliitOther operating expensesOther national defence109 €
08.2024KeskkonnaagentuurOperating costsOther environmental protection (incl. administration)2 273 €
08.2024Tartu ÜlikoolOperating costsTertiary education1 845 €
08.2024Lääneranna VallavalitsusOperating costsYouth work and youth centres878 €
08.2024Riigi Kinnisvara ASOperating costsOther general services805 €
08.2024SA Märjamaa Valla SpordikeskusOperating costsSport456 €
07.2024PäästeametOperating costsRescue services2 655 €
07.2024Eesti TöötukassaOperating costsSocial protection of the unemployed1 940 €
07.2024Lääne-Tallinna Keskhaigla ASOperating costsSpecialised hospital services1 818 €
07.2024Tartu Tähtvere RiigikoolLabour costsBasic and general secondary education1 522 €
07.2024Tallinna TehnikaülikoolLabour costsTeadus- ja arendustegevus hariduses805 €
07.2024Tori VallavalitsusOperating costsMunicipal government797 €
07.2024Siseministeeriumi Infotehnoloogia- ja ArenduskeskusLabour costsOther public order and safety, incl. administration725 €
06.2024Tallinna TehnikaülikoolLabour costsOther education, incl. administration2 525 €
06.2024Tartu ÜlikoolOperating costsTertiary education2 269 €
06.2024AS Eesti RaudteeOther operating expensesRail transport2 196 €
06.2024SA Ida-Viru KeskhaiglaOperating costsGeneral hospital services1 708 €
06.2024Tallinna TranspordiametOperating costsOther economic affairs (incl. administration)1 309 €
06.2024SA Ida-Viru EttevõtluskeskusOperating costsGeneral economic and trade policy954 €
06.2024Tallinna TehnikaülikoolOperating costsTertiary education926 €
06.2024Kose VallavalitsusOperating costsYouth work and youth centres805 €
06.2024Saku VallavalitsusOperating costsOther leisure, culture, religion, incl. administration791 €
06.2024Tallinna StrateegiakeskusOperating costsMunicipal government725 €
06.2024Tallinna ÜlikoolOperating costsTertiary education366 €
06.2024Türi VallavalitsusOperating costsBasic and general secondary education350 €
05.2024KaitseliitOperating costsOther national defence585 €
05.2024AS Tallinna LinnatransportOperating costsPublic transport organisation509 €
05.2024SISEMINISTEERIUMOperating costsOther public order and safety, incl. administration350 €
05.2024KaitseliitOther operating expensesOther national defence129 €
04.2024Tax and Customs BoardLabour costsRahandus- ja fiskaalpoliitika845 €
04.2024Saku VallavalitsusOperating costsBasic and general secondary education214 €
04.2024Tartu Noorsootöö KeskusOperating costsYouth work and youth centres75 €
03.2024SA Ida-Viru EttevõtluskeskusOperating costsGeneral economic and trade policy805 €
02.2024Rae VallavalitsusOperating costsPre-school education1 594 €
02.2024KaitseliitOperating costsOther national defence369 €
02.2024KaitseliitOther operating expensesOther national defence81 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

7

Top 20 in activity: Other amusement and recreation activities

20

Licences, domains

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
Reisiettevõtjana tegutsemineTRE00108909.04.2024 kuni 05.04.2027

Domains

DomainSource
360.eeBusiness Register

History and notices

9
DateTypeContent
02.04.2024EntryAmendment entry
06.03.2024EntryAmendment entry
20.02.2024Order to remedy deficienciesOsanike muutmine
12.12.2023EntryEsimene, deklaratiivne jagunemiskanne (omandava isiku registrikaardile)
12.12.2023EntryKolmas, informatiivne jagunemiskanne (omandava isiku registrikaardile)
01.09.2023EntryAmendment entry
07.03.2022Trahvihoiatusmäärus: majandusaasta aruanne esitamata
25.03.2020EntryFirst entry
18.03.2020Order to remedy deficienciesFirst entry