PELIAS BALTIC OÜ
- Registry code
- 16057723
- VAT number
- EE102311736
- Address
- Harju maakond, Kiili vald, Kiili alev, Veski tn 5, 75401
- Registered
- 21.09.2020 · 6 yrs
- Activity
- Muu puhastustegevus 81231
- Capital
- 2 500 €
- i•••@p•••.eeLog in to see
- Website
- https://www.peliasbaltic.ee/
Business Register 06.10.2026
Sales revenue889 k €+44%2025 annual report
Profit121 €2025 annual report
Employees9Tax Board 2026 Q2
Average gross salary3 874 €estimate, Tax Board 2026 Q2
Labour taxes per quarter53 349 €Tax Board 2026 Q2
Cash104 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months994 k €+22%Tax Board, last 4 quarters
State taxes 12 months389 k €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 changesRatingA → AA → BBB → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 22% vs a year earlier
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Darius Čepulis1 companyno tax debt | 03.01.1973 (53 a)Personal ID ↗ | 21.09.2020 |
| Mirko Vahtra2 companiesno tax debt | Personal ID ↗ | 11.11.2024 |
| Shareholders 1 | ||
| Pelias Baltic Holding UAB | 100,0% 2 500 € | 24.09.2026 |
| Beneficial owners 1 | ||
| Darius Čepulis1 companyno tax debtdirect holding | 21.09.2020 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue36,0%
Labour taxes / revenue20,1%
Revenue per employee per month9 844 €
Gross salary (estimate)3 874 €
Net salary (estimate)3 067 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 265 782 € | ▲ 5% | 53 349 € | 95 705 € | 9 |
| 2026 Q1 | 258 022 € | ▲ 15% | 59 414 € | 104 688 € | 10 |
| 2025 Q4 | 228 382 € | ▲ 15% | 58 831 € | 100 370 € | 9 |
| 2025 Q3 | 242 142 € | ▲ 70% | 56 840 € | 88 327 € | 9 |
| 2025 Q2 | 252 941 € | ▲ 94% | 51 244 € | 81 464 € | 9 |
| 2025 Q1 | 224 695 € | ▲ 70% | 49 778 € | 82 471 € | 9 |
| 2024 Q4 | 198 051 € | ▲ 39% | 45 862 € | 68 536 € | 8 |
| 2024 Q3 | 142 490 € | ▲ 71% | 40 592 € | 64 335 € | 6 |
| 2024 Q2 | 130 358 € | ▲ 39% | 38 175 € | 59 593 € | 7 |
| 2024 Q1 | 132 256 € | ▲ 155% | 36 533 € | 46 642 € | 7 |
| 2023 Q4 | 142 049 € | ▲ 232% | 31 417 € | 52 535 € | 7 |
| 2023 Q3 | 83 375 € | ▲ 126% | 29 785 € | 35 582 € | 6 |
Show full history (18 quarters)
| 2023 Q2 | 94 114 € | ▲ 347% | 27 181 € | 34 595 € | 6 |
| 2023 Q1 | 51 811 € | ▲ 248% | 22 893 € | 29 014 € | 6 |
| 2022 Q4 | 42 804 € | 20 643 € | 24 277 € | 5 | |
| 2022 Q3 | 36 897 € | 20 613 € | 23 363 € | 5 | |
| 2022 Q2 | 21 038 € | 16 015 € | 16 455 € | 5 | |
| 2022 Q1 | 14 907 € | 10 643 € | 10 179 € | 5 |
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 | 889 k € | ▲ 44% | 617 k € | ▲ 59% | 388 k € | ▲ 211% | 125 k € | ▲ 357% | 27 330 € |
| Profit | 121 € | ▼ 43% | 211 € | ▲ into profit | -25 465 € | ▲ 82% | -139 k € | ▼ 1% | -137 k € |
| Profit margin | 0,0% | 0,0% | -6,6% | -110,9% | -503,1% | ||||
| Retained earnings | -301 k € | 0% | -302 k € | ▼ 9% | -276 k € | ▼ 101% | -137 k € | 0 € | |
| Cash | 104 k € | ▲ 60% | 65 076 € | ▲ 331% | 15 106 € | ▲ 251% | 4 303 € | ▼ 86% | 30 041 € |
| Current assets | 193 k € | ▲ 50% | 128 k € | ▲ 38% | 92 866 € | ▲ 360% | 20 194 € | ▼ 41% | 34 509 € |
| Fixed assets | 177 k € | ▲ 47% | 120 k € | ▲ 24% | 96 636 € | ▲ 82× | 1 172 € | — | |
| Assets | 370 k € | ▲ 49% | 249 k € | ▲ 31% | 190 k € | ▲ 787% | 21 366 € | ▼ 38% | 34 509 € |
| Current liabilities | 345 k € | ▲ 54% | 224 k € | ▲ 36% | 165 k € | ▲ 588% | 23 959 € | ▼ 52% | 49 500 € |
| Long-term liabilities | 23 500 € | ▲ 7% | 22 000 € | ▼ 1% | 22 170 € | — | — | ||
| Total liabilities | 368 k € | ▲ 50% | 246 k € | ▲ 31% | 187 k € | ▲ 681% | 23 959 € | ▼ 52% | 49 500 € |
| Equity | 1 293 € | ▼ 51% | 2 653 € | ▲ 9% | 2 442 € | ▲ into profit | -2 593 € | ▲ 83% | -14 991 € |
| Labour costs | -517 k € | ▼ 24% | -416 k € | ▼ 30% | -319 k € | ▼ 86% | -172 k € | ▼ 66% | -104 k € |
| Employees | 10 | ▲ 25% | 8 | ▲ 14% | 7 | ▲ 40% | 5 | ▲ 67% | 3 |
| Filed | 30.06.2026 | 07.02.2025 | 30.06.2024 | 30.06.2023 | 01.02.2023 | ||||
| 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 |
|---|---|---|---|
| Muu puhastustegevus main activity | 81231 | 888 618 € | 100% |
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
164 tuh € makseid
Transactions with state institutions
202651 706 €
202540 678 €
202425 766 €
202345 401 €
Largest payers
| Tammiste Hooldekodu | 32 606 € |
| AS Hoolekandeteenused | 24 582 € |
| Lasnamäe Linnaosa Valitsus | 22 807 € |
| Tallinna Loomaaed | 14 731 € |
| Rapla Vallavalitsus | 12 837 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | SA Haapsalu Neuroloogiline Rehabilitatsioonikeskus | Operating costs | Nursing and rehabilitation hospital services | 2 790 € |
| 08.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 2 467 € |
| 08.2026 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 771 € |
| 08.2026 | Haabersti Linnaosa Valitsus | Operating costs | Cleaning of public areas | 956 € |
| 08.2026 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 267 € |
| 08.2026 | Laagri Haridus- ja Spordikeskus OÜ | Operating costs | Basic and general secondary education | 190 € |
| 08.2026 | Tallinna Haridusamet | Operating costs | Other education, incl. administration | 180 € |
| 08.2026 | Kehtna Vallavalitsus | Operating costs | Pre-school education | 174 € |
| 07.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 2 505 € |
| 07.2026 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 771 € |
| 07.2026 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 234 € |
| 07.2026 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 1 060 € |
| 07.2026 | Kambja Vallavalitsus | Operating costs | Pre-school education | 924 € |
| 07.2026 | Transpordiamet | Operating costs | Road transport | 806 € |
| 07.2026 | Rapla Vallavalitsus | Operating costs | General care services outside the home | 666 € |
| 07.2026 | Laagri Haridus- ja Spordikeskus OÜ | Operating costs | Basic and general secondary education | 190 € |
| 07.2026 | SA Eesti Meremuuseum | Operating costs | Museums | 180 € |
| 06.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 1 649 € |
| 06.2026 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 520 € |
| 06.2026 | Valtu Spordimaja OÜ | Operating costs | Sport | 434 € |
| 06.2026 | Tallinna Kesklinna Vene Gümnaasium | Operating costs | Basic and general secondary education | 401 € |
| 06.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 223 € |
| 05.2026 | Rapla Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 3 825 € |
| 05.2026 | Tallinna Mustamäe Gümnaasium | Operating costs | Basic and general secondary education | 2 418 € |
| 05.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 1 649 € |
| 05.2026 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 234 € |
| 05.2026 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 1 196 € |
| 05.2026 | Rakvere Ametikool | Operating costs | Öömaja | 558 € |
| 05.2026 | SA Tallinna Kultuurikatel | Operating costs | Leisure events | 248 € |
| 05.2026 | SA Eesti Meremuuseum | Operating costs | Museums | 180 € |
| 04.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 2 709 € |
| 04.2026 | AS Hoolekandeteenused | Operating costs | Special care services for disabled persons | 1 476 € |
| 04.2026 | Rapla Vallavalitsus | Operating costs | General care services outside the home | 494 € |
| 03.2026 | Tallinna Mustamäe Gümnaasium | Operating costs | Basic and general secondary education | 2 418 € |
| 03.2026 | Sillamäe Linnavalitsus | Operating costs | Pre-school education | 1 426 € |
| 03.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 874 € |
| 03.2026 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 491 € |
| 03.2026 | SA Tallinna Kultuurikatel | Operating costs | Leisure events | 248 € |
| 03.2026 | Kambja Vallavalitsus | Operating costs | Pre-school education | 188 € |
| 02.2026 | Sillamäe Linnavalitsus | Operating costs | Pre-school education | 1 488 € |
| 02.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 899 € |
| 02.2026 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 248 € |
| 02.2026 | SA Tallinna Kultuurikatel | Operating costs | Leisure events | 248 € |
| 01.2026 | Rapla Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 2 623 € |
| 01.2026 | Tallinna Loomaaed | Operating costs | Loomaaed | 1 978 € |
| 01.2026 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 614 € |
| 01.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 372 € |
| 01.2026 | Tartu Hooldekodu | Operating costs | General care services outside the home | 248 € |
| 12.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 1 736 € |
| 12.2025 | Rapla Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 1 364 € |
| 12.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 1 333 € |
| 12.2025 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 614 € |
| 12.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 491 € |
| 11.2025 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 178 € |
| 11.2025 | Tallinna Kesklinna Vene Gümnaasium | Operating costs | Basic and general secondary education | 288 € |
| 11.2025 | Rae Vallavalitsus | Operating costs | Basic and general secondary education | 257 € |
| 11.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 196 € |
| 11.2025 | Rapla Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 186 € |
| 10.2025 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 178 € |
| 10.2025 | Põhja-Sakala Vallavalitsus | Operating costs | Pre-school education | 744 € |
| 10.2025 | Tallinna Kesklinna Vene Gümnaasium | Operating costs | Basic and general secondary education | 234 € |
| 10.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 124 € |
| 09.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 1 631 € |
| 09.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 620 € |
| 09.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 491 € |
| 09.2025 | Häädemeeste Vallavalitsus | Operating costs | General care services outside the home | 483 € |
| 09.2025 | Tallinna Kesklinna Vene Gümnaasium | Operating costs | Basic and general secondary education | 265 € |
| 09.2025 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 202 € |
| 08.2025 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 614 € |
| 08.2025 | Kohtla-Järve Linnavalitsus | Operating costs | Pre-school education | 186 € |
| 07.2025 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 250 € |
| 07.2025 | Rapla Vallavalitsus | Operating costs | Other housing and communal services | 446 € |
| 07.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 310 € |
| 06.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 483 € |
| 06.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 305 € |
| 06.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 293 € |
| 06.2025 | Maardu Linnavalitsus | Operating costs | Folk culture | 138 € |
| 05.2025 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 250 € |
| 05.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 1 037 € |
| 05.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 305 € |
| 05.2025 | Maardu Linnavalitsus | Operating costs | Folk culture | 237 € |
| 04.2025 | Rapla Vallavalitsus | Operating costs | Other housing and communal services | 3 233 € |
| 04.2025 | Pärnu Tammsaare Lasteaed | Operating costs | Pre-school education | 1 525 € |
| 04.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 483 € |
| 04.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 305 € |
| 04.2025 | Maardu Linnavalitsus | Operating costs | Folk culture | 298 € |
| 04.2025 | Tallinna Spordikeskus | Operating costs | Sport | 171 € |
| 03.2025 | Saaremaa Vallavalitsus | Operating costs | Cleaning of public areas | 628 € |
| 03.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 549 € |
| 02.2025 | AS Hoolekandeteenused | Operating costs | Special care services for disabled persons | 12 139 € |
| 02.2025 | Tallinna Kullatera Lasteaed | Operating costs | Pre-school education | 101 € |
| 01.2025 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 483 € |
| 01.2025 | Tallinna Kadaka Põhikool | Operating costs | Basic and general secondary education | 293 € |
| 12.2024 | Transpordiamet | Operating costs | Road transport | 793 € |
| 12.2024 | Tallinna Kadaka Põhikool | Operating costs | Basic and general secondary education | 293 € |
| 12.2024 | Tallinna Kullatera Lasteaed | Operating costs | Pre-school education | 101 € |
| 11.2024 | Tallinna Kadaka Põhikool | Operating costs | Basic and general secondary education | 293 € |
| 10.2024 | Jõhvi Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 4 125 € |
| 10.2024 | AS Hoolekandeteenused | Operating costs | Special care services for disabled persons | 1 098 € |
| 10.2024 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 483 € |
| 10.2024 | Tallinna Kadaka Põhikool | Operating costs | Basic and general secondary education | 354 € |
| 09.2024 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 345 € |
| 09.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 1 110 € |
| 09.2024 | AS Hoolekandeteenused | Operating costs | Special care services for disabled persons | 732 € |
| 09.2024 | SA Holstre-Polli Spordikeskus | Operating costs | Recreation parks and bases | 732 € |
| 09.2024 | Tallinna Luha Lasteaed | Operating costs | Pre-school education | 183 € |
| 09.2024 | Tallinna Padriku Lasteaed | Operating costs | Pre-school education | 152 € |
| 09.2024 | Transpordiamet | Operating costs | Road transport | 146 € |
| 08.2024 | AS Hoolekandeteenused | Operating costs | Special care services for disabled persons | 5 856 € |
| 08.2024 | Kose Vallavalitsus | Operating costs | Pre-school education | 238 € |
| 07.2024 | Tallinna Kadaka Põhikool | Operating costs | Basic and general secondary education | 305 € |
| 07.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 244 € |
| 06.2024 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 644 € |
| 06.2024 | Noarootsi Gümnaasium | Operating costs | Basic and general secondary education | 244 € |
| 05.2024 | AS Hoolekandeteenused | Operating costs | Special care services for disabled persons | 3 282 € |
| 02.2024 | Haabersti Linnaosa Valitsus | Operating costs | Municipal government | 2 013 € |
| 12.2023 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 6 000 € |
| 12.2023 | Mustamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 176 € |
| 11.2023 | Saku Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 1 416 € |
| 10.2023 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 6 000 € |
| 09.2023 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 20 040 € |
| 08.2023 | Tallinna Veerise Lasteaed | Operating costs | Pre-school education | 162 € |
| 07.2023 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 497 € |
| 06.2023 | Lasnamäe Linnaosa Valitsus | Operating costs | Cleaning of public areas | 1 497 € |
| 06.2023 | Saku Vallavalitsus | Operating costs | Pre-school education | 695 € |
| 05.2023 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 2 790 € |
| 03.2023 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 420 € |
| 02.2023 | Tammiste Hooldekodu | Operating costs | General care services outside the home | 2 340 € |
| 02.2023 | Saku Vallavalitsus | Operating costs | Other housing and communal services | 1 368 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
1
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Muu puhastustegevus
20
| # | Company | Revenue |
|---|---|---|
| 1 | EKT Teed OÜ | 23,8 m € |
| 2 | Tänavapuhastuse Aktsiaselts | 13,8 m € |
| 3 | OÜ N&V | 10,4 m € |
| 4 | HKP OÜ | 4,7 m € |
| 5 | KESKKONNAHOOLDUS EESTI OÜ | 4,1 m € |
| 6 | Fortal OÜ | 3,4 m € |
| 7 | Osaühing TARTU VALLA HALDUS | 2,2 m € |
| 8 | Kommunaaltehnika OÜ | 1,7 m € |
| 9 | MR Multi OÜ | 1,6 m € |
| 10 | osaühing Taararing | 1,5 m € |
| 11 | Koristusfirma OÜ | 1,5 m € |
| 12 | Rentokil OÜ | 1,4 m € |
| 13 | Go Clean OÜ | 1,3 m € |
| 14 | Newrise Grupp OÜ | 1,3 m € |
| 15 | Osaühing Siivous Puhastus | 1,1 m € |
| 16 | AirSmile OÜ | 966 k € |
| 17 | Finrak Osaühing | 904 k € |
| 18 | PELIAS BALTIC OÜ | 889 k € |
| 19 | OÜ Kalsep | 887 k € |
| 20 | SUNCO OÜ | 732 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, domains
2 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Kahjulike organismide tõrje teenuse osutamine | BKT000072 | 14.12.2020 |
Domains
| Domain | Source |
|---|---|
| peliasbaltic.ee | Business Register |
History and notices
8
| Date | Type | Content |
|---|---|---|
| 24.09.2026 | Entry | Amendment entry |
| 25.02.2025 | Entry | Amendment entry |
| 11.11.2024 | Entry | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 09.03.2022 | Entry | Amendment entry |
| 02.03.2022 | Administrative order | |
| 08.12.2020 | Entry | Amendment entry |
| 21.09.2020 | Entry | First entry |