ETENRU
RegisteredHarju County
Registry code
10482572
VAT number
EE100557657
Address
Harju maakond, Harku vald, Tabasalu alevik, Jõhvika tn 16, 76901
Registered
03.09.1998 · 28 yrs
Activity
Other specialised construction activities n.e.c. 43991
Capital
2 556 €
Email
i•••@u•••.eeLog in to see
Phone
+372 •• ••••Log in to see
Website
www.upitaja.ee from email
Business Register 05.10.2026
Sales revenue291 k €-8%2025 annual report
Profit48 812 €2025 annual report
Employees3Tax Board 2026 Q2
Average gross salary1 622 €estimate, Tax Board 2026 Q2
Labour taxes per quarter7 445 €Tax Board 2026 Q2
Cash74 919 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months371 k €+13%Tax Board, last 4 quarters
State taxes 12 months53 052 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 96 227 €
88 k85 k60 k96 k104 k87 k84 k96 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
AA
Very good, low risk
86 / 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 → AAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 13% 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 3
Ahti Pihkva1 companyno tax debtPersonal ID ↗06.07.1999
Airi Tugi1 companyno tax debtPersonal ID ↗06.07.1999
Ats Pihkva1 companyno tax debtPersonal ID ↗29.12.2021
Shareholders 2
Ahti Pihkva50,0% 1 278 €01.09.2023
Airi Tugi50,0% 1 278 €01.09.2023
Beneficial owners 2
Ahti Pihkva1 companyno tax debtdirect holding03.09.2018
Airi Tugi1 companyno tax debtdirect holding03.09.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue0,0%
Labour taxes / revenue7,7%
Revenue per employee per month10 692 €
Gross salary (estimate)1 622 €
Net salary (estimate)1 374 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q296 227 €▲ 0%7 445 €0 €3
2026 Q184 088 €▲ 41%7 410 €19 127 €3
2025 Q486 513 €▲ 2%7 169 €19 417 €3
2025 Q3104 145 €▲ 19%6 757 €14 508 €3
2025 Q296 069 €▲ 20%6 639 €20 772 €3
2025 Q159 506 €▼ 12%7 085 €17 660 €3
2024 Q485 018 €▲ 1%7 842 €21 607 €3
2024 Q387 540 €▲ 8%9 353 €21 769 €3
2024 Q279 831 €▲ 15%6 162 €0 €3
2024 Q167 265 €▲ 10%6 625 €15 886 €3
2023 Q484 085 €▼ 44%7 837 €17 474 €3
2023 Q380 816 €▼ 12%7 608 €17 306 €3
Show full history (18 quarters)
2023 Q269 262 €▼ 20%6 296 €13 089 €3
2023 Q160 949 €▼ 43%6 978 €13 428 €3
2022 Q4151 157 €7 463 €1 189 €2
2022 Q391 724 €8 088 €19 018 €3
2022 Q286 187 €7 420 €14 847 €3
2022 Q1106 347 €6 900 €13 091 €3

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 revenue291 k €▼ 8%316 k €▲ 5%300 k €▼ 11%337 k €▲ 12%300 k €
Profit48 812 €▲ 128%21 427 €▲ 311×69 €▼ 100%84 442 €▲ 21×4 096 €
Profit margin16,7%6,8%0,0%25,1%1,4%
Retained earnings154 k €▲ 12%137 k €▼ 23%178 k €▲ 58%112 k €▼ 18%137 k €
Cash74 919 €▲ 63%45 827 €▼ 50%91 864 €▲ 12%82 051 €▲ 258%22 951 €
Current assets87 275 €▲ 90%45 971 €▼ 54%100 k €▲ 15%87 274 €▲ 173%31 966 €
Fixed assets165 k €▼ 15%195 k €▲ 38%142 k €▼ 32%210 k €▲ 9%192 k €
Assets252 k €▲ 5%241 k €0%242 k €▼ 18%297 k €▲ 33%224 k €
Current liabilities36 640 €▼ 31%52 981 €▲ 33%39 905 €▼ 23%51 677 €▼ 16%61 474 €
Long-term liabilities6 920 €▼ 70%23 351 €▲ 29%18 075 €▼ 57%41 774 €▲ 176%15 128 €
Total liabilities43 560 €▼ 43%76 332 €▲ 32%57 980 €▼ 38%93 451 €▲ 22%76 602 €
Equity209 k €▲ 27%165 k €▼ 10%184 k €▼ 9%203 k €▲ 38%147 k €
Labour costs-77 025 €▲ 4%-80 027 €▼ 4%-76 767 €▲ 2%-78 353 €▼ 2%-76 967 €
Employees3▼ 25%4▲ 33%30%30%3
Filed31.05.202610.06.202520.05.202415.05.202331.05.2022
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 specialised construction activities n.e.c. main activity43991291 476 €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

20 041 € makseid · 1 toetust

Transactions with state institutions

20261 973 €
20257 595 €
20245 005 €
20235 468 €

Largest payers

SA Eesti Meremuuseum6 572 €
Tallinna Linnateater 5 866 €
Eesti Laulu- ja Tantsupeo SA2 286 €
Pirita Majandusgümnaasium   1 727 €
SA Haapsalu Neuroloogiline Rehabilitatsioonikeskus1 166 €
All payments by month
MonthPayerTypeFieldAmount
07.2026SisekaitseakadeemiaOperating costsTertiary education112 €
06.2026AS Eesti LiinirongidOperating costsRail transport149 €
06.2026Keemilise ja Bioloogilise Füüsika InstituutOperating costsAlusuuringud112 €
05.2026SA Eesti MeremuuseumOperating costsMuseums707 €
05.2026Eesti KunstiakadeemiaOperating costsTertiary education112 €
02.2026Tallinna Linnateater Operating costsTheatres392 €
01.2026Pirita Majandusgümnaasium   Operating costsBasic and general secondary education391 €
12.2025SisekaitseakadeemiaOperating costsTertiary education273 €
12.2025SA Eesti MeremuuseumOperating costsMuseums239 €
12.2025Tallinna Linnateater Operating costsTheatres176 €
12.2025Keemilise ja Bioloogilise Füüsika InstituutOperating costsAlusuuringud102 €
11.2025SA Eesti MeremuuseumOperating costsMuseums409 €
11.2025Haabersti Linnaosa ValitsusOperating costsCleaning of public areas136 €
10.2025SA Eesti KunstimuuseumOperating costsMuseums170 €
09.2025Tallinna Linnateater Operating costsTheatres264 €
07.2025Eesti Laulu- ja Tantsupeo SAOperating costsFolk culture2 286 €
07.2025Tallinna Linnateater Operating costsTheatres433 €
07.2025SA Eesti MeremuuseumOperating costsMuseums268 €
07.2025AS Eesti LiinirongidOperating costsRail transport102 €
07.2025Haabersti Linnaosa ValitsusOperating costsCleaning of public areas102 €
06.2025Tallinna Linnateater Operating costsTheatres823 €
05.2025SA Eesti MeremuuseumOperating costsMuseums738 €
05.2025Tallinna Linnateater Operating costsTheatres606 €
02.2025AS Eesti LiinirongidOperating costsRail transport268 €
01.2025Pirita Majandusgümnaasium   Operating costsBasic and general secondary education197 €
11.2024SA Eesti MeremuuseumOperating costsMuseums336 €
11.2024Tallinna Linnateater Operating costsTheatres173 €
10.2024Kadrioru ParkOperating costsCleaning of public areas168 €
10.2024SA Eesti MeremuuseumOperating costsMuseums101 €
06.2024SA Eesti MeremuuseumOperating costsMuseums302 €
05.2024Tallinna Linnateater Operating costsTheatres640 €
05.2024SA Eesti MeremuuseumOperating costsMuseums403 €
04.2024SA Eesti MeremuuseumFixed assetsMuseums537 €
04.2024Tallinna Linnateater Operating costsTheatres171 €
03.2024Eesti KunstiakadeemiaFixed assetsTertiary education168 €
02.2024Pirita Majandusgümnaasium   Operating costsBasic and general secondary education303 €
02.2024Tallinna Linnateater Operating costsTheatres198 €
01.2024SA Eesti MeremuuseumFixed assetsMuseums976 €
01.2024Tallinna Linnateater Operating costsTheatres351 €
01.2024SisekaitseakadeemiaOperating costsTertiary education180 €
12.2023Pirita Majandusgümnaasium   Operating costsBasic and general secondary education463 €
12.2023Eesti KunstiakadeemiaOperating costsTertiary education150 €
11.2023SA Eesti MeremuuseumOperating costsMuseums360 €
11.2023Tallinna Linnateater Operating costsTheatres351 €
11.2023Eesti KunstiakadeemiaFixed assetsTertiary education120 €
10.2023Tallinna Linnateater Operating costsTheatres351 €
09.2023Tallinna Linnateater Operating costsTheatres195 €
09.2023SA Eesti MeremuuseumFixed assetsMuseums120 €
09.2023SA Eesti MeremuuseumOperating costsMuseums120 €
07.2023Tallinna Linnateater Operating costsTheatres195 €
06.2023SA Eesti MeremuuseumFixed assetsMuseums210 €
05.2023SA Eesti MeremuuseumOperating costsMuseums748 €
03.2023Tallinna Linnateater Operating costsTheatres351 €
02.2023Pirita Majandusgümnaasium   Operating costsBasic and general secondary education202 €
02.2023Tallinna Linnateater Operating costsTheatres195 €
01.2023SA Haapsalu Neuroloogiline RehabilitatsioonikeskusOperating costsNursing and rehabilitation hospital services1 166 €
01.2023Pirita Majandusgümnaasium   Operating costsBasic and general secondary education172 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Toetuse saanud projektid

ProjektMeedePerioodToetusVälja makstud
Raamatupidamiskursused
Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus
Teadmiste ja oskuste arendamise toetus31.08.2009 – 30.08.2010367 €

Riigi Tugiteenuste Keskus, toetatud projektid

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

0

No linked companies found

Top 20 in activity: Other specialised construction activities n.e.c.

20

Osaühing Upitaja: place 42 /152

Similar size: Osaühing Medilain, Osaühing VIIKING TRANSPORT, SPN Betoon OÜ, Trabersoki OÜ, Rathnagiri Weramallagara OÜ, PartyTrade OÜ, Gardendale OÜ, VV eluruum OÜ, Ade OÜ, Forfield Group OÜ

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

Domains

1 records

Domains

DomainSource
upitaja.eeemail

History and notices

10
DateTypeContent
01.09.2023EntryAmendment entry
29.12.2021EntryAmendment entry
16.01.2018EntryAmendment entry
07.11.2017EntryAmendment entry
25.01.2011EntryAmendment entry
18.01.2011Order to remedy deficienciesAmendment entry
03.12.2008Tegevusalade kustutamine registrikaardiltAmendment entry
22.10.2007EntryAmendment entry
12.10.2007Kättetoimetatav puuduste kõrvaldamise määrusAmendment entry
04.02.2003Jaatav kandeotsusMitteavaldatav muutmiskanne