Ujumisklubi AKTIIV
- Registry code
- 80228898
- VAT number
- not VAT registered
- Address
- Ida-Viru maakond, Kohtla-Järve linn, Ahtme linnaosa, Tervise tn 12-8, 31025
- Registered
- 29.03.2006 · 20 yrs
- Activity
- Activities of sports clubs 93121
- u•••@g•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 07.10.2026
Sales revenue279 k €+11%2025 annual report
Profit32 306 €2025 annual report
Employees5Tax Board 2026 Q2
Average gross salary1 335 €estimate, Tax Board 2026 Q2
Labour taxes per quarter10 215 €Tax Board 2026 Q2
Cash129 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 07.10.2026
State taxes 12 months35 818 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debtDetails ↓
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- Not VAT registered
Stability
Email right away on tax debt, bankruptcy or board changeRatingAA → AAA → AA
In tax debt0 days since 26.09.2026
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Board and owners
2 persons
| Board 2 | ||
|---|---|---|
| Julia Iost2 companiesno tax debt | Personal ID ↗ | 29.03.2006 |
| Sergei Mihhailov2 companiesno tax debt | Personal ID ↗ | 29.03.2006 |
| Beneficial owners 2 | ||
| Julia Iost2 companiesno tax debtJuhatuse liige või liikmed | 23.05.2019 | |
| Sergei Mihhailov2 companiesno tax debtJuhatuse liige või liikmed | 23.05.2019 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | — | 10 215 € | 9 494 € | 5 | |
| 2026 Q1 | — | 9 968 € | 9 266 € | 5 | |
| 2025 Q4 | — | 9 474 € | 8 810 € | 5 | |
| 2025 Q3 | — | 8 866 € | 8 248 € | 5 | |
| 2025 Q2 | — | 9 562 € | 8 891 € | 4 | |
| 2025 Q1 | — | 9 881 € | 9 171 € | 5 | |
| 2024 Q4 | — | 9 463 € | 8 753 € | 5 | |
| 2024 Q3 | — | 8 327 € | 7 736 € | 5 | |
| 2024 Q2 | — | 8 419 € | 7 820 € | 5 | |
| 2024 Q1 | — | 8 652 € | 8 038 € | 5 | |
| 2023 Q4 | — | 8 552 € | 7 949 € | 4 | |
| 2023 Q3 | — | 8 317 € | 7 732 € | 5 |
Show full history (18 quarters)
| 2023 Q2 | — | 8 339 € | 7 752 € | 5 | |
| 2023 Q1 | — | 8 099 € | 7 525 € | 5 | |
| 2022 Q4 | — | 7 133 € | 6 623 € | 4 | |
| 2022 Q3 | — | 7 046 € | 6 610 € | 5 | |
| 2022 Q2 | — | 6 619 € | 6 290 € | 4 | |
| 2022 Q1 | — | 5 798 € | 5 402 € | 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
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 279 k € | ▲ 11% | 252 k € | ▲ 1% | 250 k € | ▲ 17% | 213 k € | ▲ 55% | 138 k € |
| Profit | 32 306 € | ▲ 535% | 5 085 € | ▼ 45% | 9 291 € | ▼ 22% | 11 872 € | ▲ 53% | 7 782 € |
| Profit margin | 11,6% | 2,0% | 3,7% | 5,6% | 5,6% | ||||
| Cash | 129 k € | ▲ 37% | 93 910 € | ▲ 6% | 88 923 € | ▲ 16% | 76 515 € | ▲ 23% | 62 150 € |
| Current assets | 129 k € | ▲ 37% | 94 189 € | ▲ 6% | 89 017 € | ▲ 15% | 77 144 € | ▲ 24% | 62 150 € |
| Fixed assets | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Assets | 129 k € | ▲ 37% | 94 189 € | ▲ 6% | 89 017 € | ▲ 15% | 77 144 € | ▲ 24% | 62 150 € |
| Current liabilities | 14 772 € | ▲ 22% | 12 144 € | ▲ 1% | 12 057 € | ▲ 27% | 9 475 € | ▲ 49% | 6 353 € |
| Long-term liabilities | 0 € | 0 € | 0 € | 0 € | 0 € | ||||
| Total liabilities | 14 772 € | ▲ 22% | 12 144 € | ▲ 1% | 12 057 € | ▲ 27% | 9 475 € | ▲ 49% | 6 353 € |
| Labour costs | -97 939 € | ▼ 2% | -95 833 € | ▼ 4% | -91 708 € | ▼ 18% | -77 794 € | ▼ 27% | -61 116 € |
| Employees | 5 | 0% | 5 | ▲ 25% | 4 | 0% | 4 | 0% | 4 |
| Filed | 15.06.2026 | 13.06.2025 | 12.06.2024 | 06.06.2023 | 19.05.2022 | ||||
| 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
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 07.10.2026
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
554 tuh € makseid
Transactions with state institutions
2026110 k €
2025154 k €
2024146 k €
2023145 k €
Largest payers
| Kohtla-Järve Linnavalitsus | 261 734 € |
| Spordikoolituse ja -Teabe SA | 167 672 € |
| Alutaguse Vallavalitsus | 79 368 € |
| Eesti Kultuurkapital | 14 900 € |
| Jõhvi Vallavalitsus | 13 413 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 497 € |
| 07.2026 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 12 393 € |
| 07.2026 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 497 € |
| 06.2026 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 497 € |
| 06.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 600 € |
| 05.2026 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 497 € |
| 05.2026 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 650 € |
| 05.2026 | Alutaguse Vallavalitsus | Muud toetused | Sport | 1 000 € |
| 05.2026 | Jõhvi Vallavalitsus | Operating costs | Sport | 248 € |
| 04.2026 | Alutaguse Vallavalitsus | Muud toetused | Sport | 13 270 € |
| 04.2026 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 12 393 € |
| 04.2026 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 8 397 € |
| 04.2026 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 200 € |
| 04.2026 | Narva Spordikool Energia | Operating costs | Sport | 480 € |
| 04.2026 | Jõhvi Vallavalitsus | Operating costs | Sport | 375 € |
| 03.2026 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 10 994 € |
| 03.2026 | Jõhvi Vallavalitsus | Muud toetused | Sport | 6 260 € |
| 03.2026 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 4 050 € |
| 03.2026 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 400 € |
| 03.2026 | Jõhvi Vallavalitsus | Operating costs | Sport | 288 € |
| 01.2026 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 12 393 € |
| 01.2026 | Jõhvi Vallavalitsus | Operating costs | Sport | 200 € |
| 12.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 11 667 € |
| 12.2025 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 595 € |
| 12.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 450 € |
| 12.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 336 € |
| 11.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 11.2025 | Alutaguse Vallavalitsus | Muud toetused | Sport | 4 470 € |
| 11.2025 | Narva Spordikool Energia | Operating costs | Sport | 378 € |
| 11.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 198 € |
| 10.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 440 € |
| 10.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 10.2025 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 300 € |
| 10.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 424 € |
| 10.2025 | Narva Spordikool Energia | Operating costs | Sport | 108 € |
| 09.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 09.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 800 € |
| 09.2025 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 000 € |
| 09.2025 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 574 € |
| 08.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 07.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 440 € |
| 07.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 06.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 06.2025 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 642 € |
| 05.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 8 533 € |
| 05.2025 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 045 € |
| 05.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 176 € |
| 04.2025 | Alutaguse Vallavalitsus | Muud toetused | Sport | 13 410 € |
| 04.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 721 € |
| 04.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 6 733 € |
| 04.2025 | Narva Spordikool Energia | Operating costs | Sport | 510 € |
| 04.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 420 € |
| 03.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 03.2025 | Toila Vallavalitsus | Muud toetused | Sport | 4 250 € |
| 03.2025 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 000 € |
| 03.2025 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 900 € |
| 03.2025 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 713 € |
| 03.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 272 € |
| 03.2025 | Narva Spordikool Energia | Operating costs | Sport | 104 € |
| 02.2025 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 833 € |
| 02.2025 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 400 € |
| 02.2025 | Jõhvi Vallavalitsus | Operating costs | Sport | 216 € |
| 01.2025 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 159 € |
| 12.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 10 842 € |
| 12.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 800 € |
| 12.2024 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 595 € |
| 12.2024 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 571 € |
| 12.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 492 € |
| 11.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 11.2024 | Alutaguse Vallavalitsus | Muud toetused | Sport | 4 647 € |
| 11.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 800 € |
| 11.2024 | Narva Spordikool Energia | Operating costs | Sport | 255 € |
| 11.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 225 € |
| 10.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 944 € |
| 10.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 10.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 900 € |
| 10.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 360 € |
| 09.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 09.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 09.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 500 € |
| 08.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 07.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 944 € |
| 07.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 06.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 05.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 05.2024 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 485 € |
| 05.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 300 € |
| 05.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 108 € |
| 04.2024 | Alutaguse Vallavalitsus | Muud toetused | Sport | 13 942 € |
| 04.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 944 € |
| 04.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 04.2024 | Toila Vallavalitsus | Muud toetused | Sport | 2 400 € |
| 04.2024 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 500 € |
| 04.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 350 € |
| 04.2024 | Narva Spordikool Energia | Operating costs | Sport | 240 € |
| 04.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 225 € |
| 03.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 7 421 € |
| 03.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 276 € |
| 02.2024 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 421 € |
| 02.2024 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 550 € |
| 01.2024 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 10 944 € |
| 01.2024 | Jõhvi Vallavalitsus | Operating costs | Sport | 200 € |
| 12.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 10 136 € |
| 12.2023 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 350 € |
| 12.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 300 € |
| 12.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 287 € |
| 11.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 068 € |
| 11.2023 | Alutaguse Vallavalitsus | Muud toetused | Sport | 4 685 € |
| 11.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 700 € |
| 11.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 495 € |
| 10.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 11 239 € |
| 10.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 068 € |
| 10.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 250 € |
| 09.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 068 € |
| 09.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 200 € |
| 09.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 800 € |
| 08.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 068 € |
| 07.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 11 239 € |
| 07.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 068 € |
| 06.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 5 068 € |
| 06.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 1 350 € |
| 06.2023 | Toila Vallavalitsus | Muud toetused | Sport | 500 € |
| 05.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 10 671 € |
| 05.2023 | Alutaguse Vallavalitsus | Operating costs | Pre-school education | 1 170 € |
| 05.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 600 € |
| 05.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 240 € |
| 04.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 11 239 € |
| 04.2023 | Toila Vallavalitsus | Muud toetused | Sport | 3 200 € |
| 04.2023 | Narva Spordikool Energia | Operating costs | Sport | 1 329 € |
| 04.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Leisure events | 1 000 € |
| 04.2023 | Pärnu Spordikool | Operating costs | Sport | 387 € |
| 04.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 242 € |
| 03.2023 | Alutaguse Vallavalitsus | Muud toetused | Sport | 14 054 € |
| 03.2023 | Kohtla-Järve Linnavalitsus | Muud toetused | Sport | 10 600 € |
| 03.2023 | Eesti Kultuurkapital | Muud toetused | Other leisure, culture, religion, incl. administration | 600 € |
| 03.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 480 € |
| 02.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Basic and general secondary education | 220 € |
| 02.2023 | Jõhvi Vallavalitsus | Operating costs | Sport | 120 € |
| 01.2023 | Spordikoolituse ja -Teabe SA | Muud toetused | Sport | 11 239 € |
| 01.2023 | Eesti Kultuurkapital | Sotsiaaltoetused | Other leisure, culture, religion, incl. administration | 1 000 € |
| 01.2023 | Kohtla-Järve Linnavalitsus | Operating costs | Basic and general secondary education | 220 € |
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: Activities of sports clubs
20
| # | Company | Revenue |
|---|---|---|
| 1 | Mittetulundusühing Tartu Ülikooli Akadeemiline Spordiklubi | 4,4 m € |
| 2 | Jalgpalliklubi Paide Linnameeskond | 4,1 m € |
| 3 | Spordiklubi Reval-Sport | 3,4 m € |
| 4 | JALGPALLIKLUBI FCF | 3,3 m € |
| 5 | Rocca al Mare Tennisekeskus OÜ | 2,6 m € |
| 6 | Mittetulundusühing Nõmme Kalju FC | 2,5 m € |
| 7 | Jalgpalliklubi Tallinna Kalev | 2,4 m € |
| 8 | Tallinna Tehnikaülikooli Spordiklubi | 2,1 m € |
| 9 | Eesti Võrkpalli Liit | 2,1 m € |
| 10 | MTÜ JK Vaprus | 1,8 m € |
| 11 | Mittetulundusühing Nord Sport | 1,8 m € |
| 12 | FCI Levadia MTÜ | 1,6 m € |
| 13 | Klubi Tartu Maraton | 1,6 m € |
| 14 | Jalgpalliklubi FCF Jalgpallikool | 1,6 m € |
| 15 | Mittetulundusühing Spordiklubi "Rafter" | 1,6 m € |
| 16 | Tartu Spordiselts "Kalev" | 1,5 m € |
| 17 | Jalgpalliklubi FC Nõmme United | 1,5 m € |
| 18 | MT Equestrian MTÜ | 1,4 m € |
| 19 | Mittetulundusühing Eesti Tennise Liit | 1,4 m € |
| 20 | ALIKFOOTBALL MANAGEMENT OÜ | 1,4 m € |
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
12
| Date | Type | Content |
|---|---|---|
| 01.02.2023 | Entry | Amendment entry |
| 05.12.2017 | Entry | Amendment entry |
| 26.04.2016 | Entry | Amendment entry |
| 22.04.2016 | Order to remedy deficiencies | Amendment entry |
| 17.02.2012 | Entry | Amendment entry |
| 14.10.2011 | Order to remedy deficiencies | Amendment entry |
| 15.03.2011 | Order to remedy deficiencies | Amendment entry |
| 01.03.2011 | Negative entry order: deficiencies not remedied | Amendment entry |
| 04.10.2010 | Order to remedy deficiencies | Amendment entry |
| 05.03.2010 | Entry | Amendment entry |
| 17.02.2010 | Order to remedy deficiencies | Amendment entry |
| 29.03.2006 | Entry | First entry |