ETENRU
RegisteredTartu County
Registry code
16840044
VAT number
EE102666928
Address
Tartu maakond, Tartu linn, Tartu linn, Ülikooli tn 2, 51003
Registered
13.10.2023 · 2 yrs
Activity
Manufacture of medical and dental instruments and supplies 32509
Lisategevusalad
Rental and operating of own or leased real estate
Capital
100 €
Email
j•••@k•••.scLog in to see
Business Register 04.10.2026
Sales revenue350 k €-26%2025 annual report
Profit77 522 €2025 annual report
Employees5Tax Board 2026 Q2
Average gross salary1 310 €estimate, Tax Board 2026 Q2
Labour taxes per quarter10 025 €Tax Board 2026 Q2
Cash340 €Cash 31.12.2025, annual report
Tax debt2 651 €sh ajatatud 2 648 €Tax Board 04.10.2026 · details below
Revenue 12 months103 k €+2%Tax Board, last 4 quarters
State taxes 12 months32 792 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · in debt on 9 days
26.0928.0930.0902.1004.10
Total tax debtsellest ajatatudmax 2 651 €
Details ↓
Turnover by quarter · latest 20 937 €
24 k29 k23 k25 k22 k26 k33 k21 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
BB
Modest, higher risk
58 / 100 points
CBBBBBBAAAAAA
View credit reportReport a debtHow the rating is calculatedCalculated 04.10.2026 · open data
Quick check
  • Tax debt 2 651 €
  • No enforcement proceedings (12 months)
  • No payment orders (12 months)
  • No bankruptcy or liquidation
  • No sanctions
  • Report filed (2025)
  • VAT registered
Stability
RatingBB → BBB → BB
In tax debt9 days since 26.09.2026
Revenue 12 months▲ 2% aasta varasemaga
Notification when something changes

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Jukka Petri Kuosmanen3 companies2 with tax debtPersonal ID ↗13.10.2023
Shareholders 3
Jukka Petri Kuosmanen50,79% 51 €19.02.2026
Asscher Holding OÜ25,08% 25 €19.02.2026
Jouni Juhani Hartikainen24,13% 24 €19.02.2026
Beneficial owners 3
Jouni Juhani Hartikainenotsene osalus25.11.2025
Jukka Petri Kuosmanen3 companies2 with tax debtotsene osalus25.11.2025
Mika Pekka Saarelainen3 companiesno tax debtkaudne osalus25.11.2025

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue43,9%
Labour taxes / revenue47,9%
Revenue per employee per month1 396 €
Gross salary (estimate)1 310 €
Net salary (estimate)1 139 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q220 937 €▼ 15%10 025 €9 189 €5
2026 Q132 878 €▲ 43%5 945 €5 365 €5
2025 Q426 304 €▼ 9%9 118 €8 562 €4
2025 Q322 442 €▼ 7%10 290 €9 676 €4
2025 Q224 622 €▲ 203%11 045 €10 570 €4
2025 Q123 068 €▲ 118%11 101 €10 620 €4
2024 Q428 945 €▲ 916%10 704 €9 987 €5
2024 Q324 005 €10 214 €9 598 €5
2024 Q28 126 €10 525 €9 795 €4
2024 Q110 582 €10 598 €10 367 €4
2023 Q42 848 €——4

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

2 yr
Build report

20252024
Sales revenue350 k €▼ 26%472 k €
Profit77 522 €▼ 14%90 534 €
Profit margin22,1%19,2%
Jaotamata kasum90 534 €0 €
Cash340 €▼ 95%6 804 €
Current assets86 197 €▲ 18%72 989 €
Põhivara557 k €▲ 13×42 492 €
Assets643 k €▲ 457%115 k €
Current liabilities41 153 €▲ 65%24 947 €
Pikaajalised kohustised434 k €—
Total liabilities475 k €▲ 19×24 947 €
Equity168 k €▲ 86%90 534 €
Tööjõukulud-95 970 €▲ 25%-128 k €
Employees3▼ 25%4
Filed20.07.202630.04.2025
ReportIn 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

2025
ActivityEMTAKSales revenueOsa
Muu meditsiini- ja hambaraviinstrumentide ning materjalide tootmine main activity32509318 543 €91%
Rental and operating of own or leased real estate6820131 716 €9%

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 2 651 € · as of 04.10.2026
Ajatatud (tasumisgraafik)
2 648 € · kuni 10.01.2028
Ajatamata osa
3 €
Debt arose
10.07.2026 · oldest unpaid claim, 86 days
Consecutively on the list
since 26.09.2026 (9 days) · Firmo data starts 26.09.2026

Tax debt change 26.09.2026 to 04.10.2026 · in debt on 9 days

26.0928.0930.0902.1004.10
Total tax debtsellest ajatatudmax 2 651 €

Tax debt history over 5 years

StartEndDaysLargest debtStatus
26.09.2026ongoing92 651 €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

1
CompanyKoodOsalusSinceRevenue
Osaühing PHR10359765100,0%08.12.20251,0 m €

Business Register

Companies linked via the board

2

Top 20 in activity: Manufacture of medical and dental instruments and supplies

20

Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity

Domains

1 records

Domains

DomainSource
ksu.scemail

History and notices

3
DateLiikSisu
19.02.2026KanneMuutmiskanne
17.12.2025Eitav kandemäärusMuutmiskanne
13.10.2023KanneEsmakanne