osaühing LINAARUS
- Registry code
- 10912096
- VAT number
- EE100800582
- Address
- Põlva maakond, Põlva vald, Põlva linn, Jaama tn 16d, 63308
- Registered
- 23.12.2002 · 23 yrs
- Activity
- Retail sale of hardware, paints and glass in specialised stores 47529
- Capital
- 23 010 €
- e•••@g•••.comLog in to see
- Phone
- +372 •• ••••Log in to see
- Website
- www.espak.ee
- LEI
- 25490061VHMXQDHN6017 ISSUED
Business Register 06.10.2026
Sales revenue1,9 m €-12%2025 annual report
Profit13 397 €2025 annual report
Employees14Tax Board 2026 Q2
Average gross salary1 247 €estimate, Tax Board 2026 Q2
Labour taxes per quarter26 704 €Tax Board 2026 Q2
Cash346 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months1,9 m €-10%Tax Board, last 4 quarters
State taxes 12 months192 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 changesRatingAA → AAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 10% vs a year earlier
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Tiina Pikk3 companiesno tax debt | Personal ID ↗ | 15.01.2012 |
| Shareholders 5 | ||
| Ivar Pikk | 50,0% 11 505 € | 01.09.2023 |
| Margit Pikk | 50,0% 11 505 € | 01.09.2023 |
| Mari-Anne Pikk | 50,0% 11 505 € | 01.09.2023 |
| Tiina Pikk | 50,0% 11 505 € | 01.09.2023 |
| Triin Pikk | 50,0% 11 505 € | 01.09.2023 |
| Beneficial owners 5 | ||
| Ivar Pikk4 companiesno tax debtdirect holding | 01.10.2018 | |
| Margit Pikkdirect holding | 24.03.2021 | |
| Mari-Anne Pikkdirect holding | 24.03.2021 | |
| Tiina Pikk3 companiesno tax debtdirect holding | 24.03.2021 | |
| Triin Pikk2 companiesno tax debtdirect holding | 24.03.2021 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue7,7%
Labour taxes / revenue5,2%
Revenue per employee per month12 248 €
Gross salary (estimate)1 247 €
Net salary (estimate)1 091 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 514 405 € | ▲ 3% | 26 704 € | 39 523 € | 14 |
| 2026 Q1 | 298 783 € | ▼ 16% | 30 933 € | 43 522 € | 13 |
| 2025 Q4 | 473 151 € | ▼ 17% | 28 815 € | 46 978 € | 13 |
| 2025 Q3 | 622 082 € | ▼ 9% | 28 959 € | 61 726 € | 13 |
| 2025 Q2 | 500 049 € | ▼ 11% | 28 377 € | 42 100 € | 12 |
| 2025 Q1 | 357 551 € | ▼ 4% | 28 624 € | 39 881 € | 12 |
| 2024 Q4 | 568 182 € | ▲ 0% | 27 464 € | 55 601 € | 12 |
| 2024 Q3 | 683 753 € | ▼ 8% | 27 855 € | 59 802 € | 11 |
| 2024 Q2 | 564 267 € | ▼ 8% | 22 290 € | 43 366 € | 12 |
| 2024 Q1 | 373 797 € | ▼ 6% | 24 567 € | 41 767 € | 11 |
| 2023 Q4 | 565 363 € | ▼ 4% | 22 960 € | 47 682 € | 11 |
| 2023 Q3 | 739 704 € | ▲ 3% | 23 239 € | 48 333 € | 11 |
Show full history (18 quarters)
| 2023 Q2 | 610 165 € | ▼ 4% | 22 419 € | 38 557 € | 12 |
| 2023 Q1 | 397 911 € | ▲ 8% | 24 413 € | 30 405 € | 12 |
| 2022 Q4 | 590 581 € | 24 197 € | 43 323 € | 12 | |
| 2022 Q3 | 715 716 € | 22 954 € | 51 483 € | 12 | |
| 2022 Q2 | 634 430 € | 21 928 € | 31 480 € | 12 | |
| 2022 Q1 | 368 281 € | 24 804 € | 27 055 € | 13 |
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 | 1,9 m € | ▼ 12% | 2,1 m € | ▼ 5% | 2,3 m € | 0% | 2,3 m € | ▲ 17% | 1,9 m € |
| Profit | 13 397 € | ▼ 83% | 78 644 € | ▲ 9% | 71 854 € | ▼ 33% | 107 k € | ▼ 5% | 112 k € |
| Profit margin | 0,7% | 3,7% | 3,2% | 4,7% | 5,8% | ||||
| Retained earnings | 822 k € | ▲ 11% | 744 k € | ▲ 11% | 672 k € | ▲ 19% | 565 k € | ▲ 25% | 453 k € |
| Cash | 346 k € | ▲ 1% | 343 k € | ▲ 36% | 252 k € | ▲ 39% | 181 k € | ▼ 5% | 190 k € |
| Current assets | 1,0 m € | 0% | 1,0 m € | ▲ 9% | 946 k € | ▲ 5% | 902 k € | ▲ 11% | 815 k € |
| Fixed assets | 59 454 € | ▲ 5% | 56 671 € | ▼ 22% | 72 607 € | ▼ 11% | 81 432 € | ▲ 85% | 43 908 € |
| Assets | 1,1 m € | 0% | 1,1 m € | ▲ 6% | 1,0 m € | ▲ 4% | 984 k € | ▲ 15% | 859 k € |
| Current liabilities | 227 k € | ▼ 4% | 237 k € | ▼ 5% | 250 k € | ▼ 13% | 287 k € | ▲ 7% | 269 k € |
| Total liabilities | 227 k € | ▼ 4% | 237 k € | ▼ 5% | 250 k € | ▼ 13% | 287 k € | ▲ 7% | 269 k € |
| Equity | 861 k € | ▲ 2% | 848 k € | ▲ 10% | 769 k € | ▲ 10% | 697 k € | ▲ 18% | 591 k € |
| Labour costs | -295 k € | ▼ 10% | -269 k € | ▼ 9% | -246 k € | 0% | -245 k € | ▼ 14% | -216 k € |
| Employees | 13 | ▲ 8% | 12 | ▲ 9% | 11 | ▼ 8% | 12 | 0% | 12 |
| Filed | 26.05.2026 | 27.05.2025 | 01.08.2024 | 26.09.2023 | 12.10.2022 | ||||
| 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
Revenue by activity
2025
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Retail sale of hardware, paints and glass in specialised stores main activity | 47529 | 1 892 346 € | 100% |
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
clean
No tax debt · Tax Board 06.10.2026
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
72 613 € makseid
Transactions with state institutions
20269 662 €
202515 248 €
202422 021 €
202325 683 €
Largest payers
| Põlva Vallavalitsus | 33 090 € |
| Põlva Haigla AS | 23 454 € |
| Tartu Pärli Kool | 5 424 € |
| Setomaa Vallavalitsus | 4 209 € |
| SA Mooste Mõis | 2 639 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Põlva Haigla AS | Operating costs | General hospital services | 478 € |
| 08.2026 | SA Tilsi Perekodu | Operating costs | Substitute and aftercare | 208 € |
| 07.2026 | Põlva Haigla AS | Operating costs | General hospital services | 588 € |
| 07.2026 | Põlva Vallavalitsus | Operating costs | Folk culture | 331 € |
| 07.2026 | SA Põlva Sport | Operating costs | Leisure events | 296 € |
| 06.2026 | Põlva Vallavalitsus | Operating costs | Basic and general secondary education | 1 759 € |
| 06.2026 | Kaitseliit | Operating costs | Other national defence | 661 € |
| 06.2026 | SA Mooste Mõis | Operating costs | Leisure events | 387 € |
| 06.2026 | Põlva Haigla AS | Operating costs | General hospital services | 287 € |
| 06.2026 | Kaitseliit | Other operating expenses | Other national defence | 159 € |
| 05.2026 | Põlva Vallavalitsus | Operating costs | Recreation parks and bases | 733 € |
| 05.2026 | Põlva Haigla AS | Operating costs | General hospital services | 377 € |
| 04.2026 | Põlva Haigla AS | Operating costs | General hospital services | 768 € |
| 04.2026 | Kanepi Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 282 € |
| 04.2026 | Kaitseliit | Operating costs | Other national defence | 85 € |
| 04.2026 | Kaitseliit | Other operating expenses | Other national defence | 20 € |
| 03.2026 | Põlva Haigla AS | Operating costs | General hospital services | 617 € |
| 03.2026 | Põlva Vallavalitsus | Operating costs | Folk culture | 534 € |
| 02.2026 | Põlva Vallavalitsus | Operating costs | Sport | 459 € |
| 02.2026 | Põlva Haigla AS | Operating costs | General hospital services | 300 € |
| 01.2026 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 193 € |
| 01.2026 | Põlva Haigla AS | Operating costs | General hospital services | 140 € |
| 12.2025 | Põlva Haigla AS | Operating costs | General hospital services | 571 € |
| 12.2025 | Põlva Vallavalitsus | Operating costs | Sport | 354 € |
| 11.2025 | Põlva Haigla AS | Operating costs | General hospital services | 1 745 € |
| 11.2025 | Põlva Vallavalitsus | Operating costs | Cleaning of public areas | 242 € |
| 10.2025 | Põlva Haigla AS | Operating costs | General hospital services | 562 € |
| 10.2025 | Põlva Vallavalitsus | Operating costs | Municipal government | 504 € |
| 10.2025 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 176 € |
| 09.2025 | Põlva Vallavalitsus | Operating costs | Sport | 448 € |
| 09.2025 | Põlva Haigla AS | Operating costs | General hospital services | 313 € |
| 09.2025 | Transpordiamet | Operating costs | Museums | 133 € |
| 08.2025 | Põlva Haigla AS | Operating costs | General hospital services | 524 € |
| 07.2025 | Põlva Haigla AS | Operating costs | General hospital services | 399 € |
| 06.2025 | Põlva Haigla AS | Operating costs | General hospital services | 1 174 € |
| 06.2025 | Põlva Vallavalitsus | Operating costs | Libraries | 126 € |
| 05.2025 | Põlva Haigla AS | Operating costs | General hospital services | 954 € |
| 05.2025 | Kaitseliit | Operating costs | Other national defence | 943 € |
| 05.2025 | Põlva Vallavalitsus | Operating costs | Folk culture | 872 € |
| 05.2025 | Kaitseliit | Other operating expenses | Other national defence | 207 € |
| 04.2025 | Põlva Haigla AS | Operating costs | General hospital services | 591 € |
| 04.2025 | Põlva Vallavalitsus | Operating costs | Pre-school education | 285 € |
| 04.2025 | SA Tilsi Perekodu | Operating costs | Substitute and aftercare | 248 € |
| 04.2025 | SA Mooste Mõis | Operating costs | Leisure events | 125 € |
| 03.2025 | Põlva Haigla AS | Operating costs | General hospital services | 1 223 € |
| 02.2025 | Põlva Haigla AS | Operating costs | General hospital services | 555 € |
| 02.2025 | Põlva Vallavalitsus | Operating costs | Folk culture | 127 € |
| 02.2025 | Transpordiamet | Operating costs | Museums | 106 € |
| 01.2025 | Põlva Vallavalitsus | Operating costs | Libraries | 954 € |
| 01.2025 | Põlva Haigla AS | Operating costs | General hospital services | 787 € |
| 12.2024 | Põlva Vallavalitsus | Operating costs | Sport | 1 560 € |
| 12.2024 | Põlva Haigla AS | Operating costs | General hospital services | 569 € |
| 11.2024 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 3 487 € |
| 11.2024 | Põlva Haigla AS | Operating costs | General hospital services | 342 € |
| 11.2024 | SA Mooste Mõis | Operating costs | Leisure events | 244 € |
| 10.2024 | Põlva Haigla AS | Operating costs | General hospital services | 467 € |
| 10.2024 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 381 € |
| 10.2024 | SA Mooste Mõis | Operating costs | Leisure events | 106 € |
| 09.2024 | Põlva Haigla AS | Operating costs | General hospital services | 1 119 € |
| 09.2024 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 420 € |
| 08.2024 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 512 € |
| 08.2024 | Põlva Haigla AS | Operating costs | General hospital services | 462 € |
| 08.2024 | Kanepi Vallavalitsus | Operating costs | Basic and general secondary education | 148 € |
| 07.2024 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 693 € |
| 07.2024 | Põlva Haigla AS | Operating costs | General hospital services | 629 € |
| 06.2024 | Põlva Vallavalitsus | Operating costs | Sport | 1 308 € |
| 06.2024 | SA Mooste Mõis | Operating costs | Leisure events | 1 107 € |
| 06.2024 | Põlva Haigla AS | Operating costs | General hospital services | 424 € |
| 06.2024 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 223 € |
| 05.2024 | Põlva Haigla AS | Operating costs | General hospital services | 569 € |
| 05.2024 | SA Mooste Mõis | Operating costs | Leisure events | 238 € |
| 04.2024 | Põlva Haigla AS | Operating costs | General hospital services | 1 089 € |
| 04.2024 | Põlva Vallavalitsus | Operating costs | Sport | 864 € |
| 03.2024 | Põlva Vallavalitsus | Operating costs | Folk culture | 1 111 € |
| 03.2024 | Põlva Haigla AS | Operating costs | General hospital services | 1 036 € |
| 02.2024 | Põlva Vallavalitsus | Operating costs | Sport | 1 146 € |
| 02.2024 | Põlva Haigla AS | Operating costs | General hospital services | 363 € |
| 02.2024 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 242 € |
| 01.2024 | Põlva Vallavalitsus | Operating costs | Pre-school education | 996 € |
| 01.2024 | Põlva Haigla AS | Operating costs | General hospital services | 164 € |
| 12.2023 | Tartu Pärli Kool | Operating costs | Basic and general secondary education | 5 415 € |
| 12.2023 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 2 600 € |
| 12.2023 | Põlva Haigla AS | Operating costs | General hospital services | 206 € |
| 11.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 711 € |
| 11.2023 | Põlva Haigla AS | Operating costs | General hospital services | 474 € |
| 11.2023 | SA Mooste Mõis | Operating costs | Leisure events | 269 € |
| 10.2023 | Põlva Vallavalitsus | Operating costs | Youth hobby education and activities | 1 880 € |
| 10.2023 | Põlva Haigla AS | Operating costs | General hospital services | 466 € |
| 10.2023 | Kaitseliit | Operating costs | Other national defence | 119 € |
| 10.2023 | Kaitseliit | Other operating expenses | Other national defence | 24 € |
| 09.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 223 € |
| 09.2023 | Põlva Haigla AS | Operating costs | General hospital services | 169 € |
| 08.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 716 € |
| 08.2023 | Põlva Haigla AS | Operating costs | General hospital services | 392 € |
| 08.2023 | Setomaa Vallavalitsus | Operating costs | Pre-school education | 202 € |
| 07.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 717 € |
| 07.2023 | SA Mooste Mõis | Operating costs | Leisure events | 164 € |
| 07.2023 | Põlva Haigla AS | Operating costs | General hospital services | 162 € |
| 06.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 1 367 € |
| 06.2023 | Põlva Haigla AS | Operating costs | General hospital services | 207 € |
| 06.2023 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 164 € |
| 05.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 2 394 € |
| 04.2023 | Põlva Vallavalitsus | Operating costs | Sport | 1 951 € |
| 04.2023 | Põlva Haigla AS | Operating costs | General hospital services | 325 € |
| 04.2023 | Setomaa Vallavalitsus | Operating costs | Youth work and youth centres | 154 € |
| 04.2023 | Kaitseliit | Operating costs | Other national defence | 132 € |
| 04.2023 | Kaitseliit | Other operating expenses | Other national defence | 26 € |
| 04.2023 | Tartu Pärli Kool | Operating costs | Basic and general secondary education | 9 € |
| 03.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 1 184 € |
| 03.2023 | Põlva Haigla AS | Operating costs | General hospital services | 289 € |
| 02.2023 | Põlva Vallavalitsus | Operating costs | Other economic affairs (incl. administration) | 1 013 € |
| 02.2023 | Põlva Haigla AS | Operating costs | General hospital services | 390 € |
| 01.2023 | Põlva Vallavalitsus | Operating costs | Sport | 729 € |
| 01.2023 | Setomaa Vallavalitsus | Operating costs | Basic and general secondary education | 255 € |
| 01.2023 | Põlva Haigla AS | Operating costs | General hospital services | 185 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
2
Sorted by revenue (latest report or 4 quarters).
Top 20 in activity: Retail sale of hardware, paints and glass in specialised stores
20
| # | Company | Revenue |
|---|---|---|
| 1 | AS DECORA | 79,3 m € |
| 2 | BAUHAUS Eesti UÜ | 31,7 m € |
| 3 | Aktsiaselts ESPAK Viljandi | 11,9 m € |
| 4 | aktsiaselts TEVO KAUP | 11,7 m € |
| 5 | aktsiaselts Espak Tartu | 8,0 m € |
| 6 | osaühing ESPAK Paide | 6,5 m € |
| 7 | Aknakoda Eesti OÜ | 5,2 m € |
| 8 | Realty Group OÜ | 3,3 m € |
| 9 | Hörmann Eesti OÜ | 3,3 m € |
| 10 | aktsiaselts Võru EMPAK | 3,2 m € |
| 11 | osaühing Rootsi Profiil IFP | 3,2 m € |
| 12 | AS Sambla | 2,7 m € |
| 13 | osaühing Nominete | 2,7 m € |
| 14 | Hansas Plaadimaailm OÜ | 2,7 m € |
| 15 | BALTI PLAADIKAUBANDUSE AKTSIASELTS | 2,5 m € |
| 16 | Lävel Tallinn OÜ | 2,5 m € |
| 17 | Osaühing Ehitusmees | 2,5 m € |
| 18 | OÜ JATS | 2,3 m € |
| 19 | OÜ Marde Kaubandus | 2,2 m € |
| 20 | Uksed Lukud OÜ | 2,2 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Domains
1 records
Domains
| Domain | Source |
|---|---|
| espak.ee | Business Register |
History and notices
15
| Date | Type | Content |
|---|---|---|
| 06.07.2024 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | |
| 26.09.2023 | Entry | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 26.08.2023 | Trahvihoiatusmäärus: majandusaasta aruanne esitamata | |
| 17.01.2018 | Entry | Amendment entry |
| 03.12.2017 | Entry | Amendment entry |
| 01.09.2016 | Entry | Amendment entry |
| 22.05.2012 | Entry | Amendment entry |
| 15.01.2012 | Entry | Amendment entry |
| 25.11.2011 | Entry | Amendment entry |
| 08.11.2011 | Order to remedy deficiencies | Amendment entry |
| 19.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 13.03.2007 | Entry | Amendment entry |
| 02.03.2007 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |
| 20.12.2002 | Jaatav kandeotsus | First entry |