osaühing Nurme Looduskosmeetika
- Registry code
- 11708742
- VAT number
- EE101313515
- Address
- Lääne-Viru maakond, Tapa vald, Tapa linn, Taara pst 1, 45109
- Registered
- 25.08.2009 · 17 yrs
- Activity
- Manufacture of perfumes and toilet preparations 20421
- Capital
- 2 556 €
- i•••@n•••.euLog in to see
- Phone
- +372 5•• ••••Log in to see
- Website
- https://nurme.eu
Business Register 09.10.2026
Sales revenue1,6 m €+5%2025 annual report
Profit188 k €2025 annual report
Employees21Tax Board 2026 Q2
Average gross salary1 392 €estimate, Tax Board 2026 Q2
Labour taxes per quarter44 739 €Tax Board 2026 Q2
Cash124 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 09.10.2026
Revenue 12 months1,8 m €+4%Tax Board, last 4 quarters
State taxes 12 months340 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
Email right away on tax debt, bankruptcy or board changeRatingAA → A → AAA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 4% vs a year earlier
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Marit Tiits2 companiesno tax debt | Personal ID ↗ | 11.11.2013 |
| Shareholders 2 | ||
| Luule Tiits | 50,0% 1 278 € | 01.09.2023 |
| Marit Tiits | 50,0% 1 278 € | 01.09.2023 |
| Beneficial owners 2 | ||
| Luule Tiits2 companiesno tax debtdirect holding | 03.10.2018 | |
| Marit Tiits2 companiesno tax debtmember of the senior management body, i.e. management or supervisory board member | 27.09.2018 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue19,0%
Labour taxes / revenue8,8%
Revenue per employee per month8 085 €
Gross salary (estimate)1 392 €
Net salary (estimate)1 201 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 509 361 € | ▲ 5% | 44 739 € | 96 729 € | 21 |
| 2026 Q1 | 339 286 € | ▼ 9% | 43 011 € | 68 948 € | 21 |
| 2025 Q4 | 477 289 € | ▼ 4% | 38 646 € | 84 696 € | 22 |
| 2025 Q3 | 452 280 € | ▲ 26% | 39 379 € | 89 702 € | 19 |
| 2025 Q2 | 486 456 € | ▼ 7% | 33 310 € | 79 047 € | 19 |
| 2025 Q1 | 372 592 € | ▼ 12% | 38 653 € | 43 613 € | 19 |
| 2024 Q4 | 499 464 € | ▼ 13% | 30 619 € | 61 551 € | 21 |
| 2024 Q3 | 358 057 € | ▲ 10% | 31 546 € | 64 928 € | 20 |
| 2024 Q2 | 520 851 € | ▲ 37% | 30 970 € | 61 741 € | 20 |
| 2024 Q1 | 423 495 € | ▲ 40% | 31 331 € | 67 073 € | 18 |
| 2023 Q4 | 572 818 € | ▲ 23% | 27 088 € | 86 231 € | 20 |
| 2023 Q3 | 326 460 € | ▲ 3% | 23 907 € | 53 013 € | 17 |
Show full history (18 quarters)
| 2023 Q2 | 381 512 € | ▼ 5% | 25 268 € | 58 089 € | 15 |
| 2023 Q1 | 303 004 € | ▼ 11% | 25 372 € | 49 052 € | 16 |
| 2022 Q4 | 464 093 € | 27 948 € | 64 143 € | 19 | |
| 2022 Q3 | 318 439 € | 26 426 € | 49 816 € | 19 | |
| 2022 Q2 | 403 714 € | 25 179 € | 67 601 € | 18 | |
| 2022 Q1 | 340 976 € | 36 114 € | 63 447 € | 17 |
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 | 1,6 m € | ▲ 5% | 1,5 m € | ▲ 5% | 1,5 m € | ▲ 11% | 1,3 m € | ▼ 1% | 1,3 m € |
| Profit | 188 k € | ▲ 45% | 130 k € | ▼ 24% | 170 k € | ▲ 34% | 127 k € | ▼ 23% | 166 k € |
| Profit margin | 11,8% | 8,5% | 11,7% | 9,7% | 12,5% | ||||
| Retained earnings | 913 k € | ▲ 17% | 784 k € | ▲ 28% | 612 k € | ▲ 26% | 486 k € | ▲ 52% | 319 k € |
| Cash | 124 k € | ▲ 19% | 104 k € | ▼ 43% | 183 k € | ▲ 67% | 110 k € | ▼ 61% | 285 k € |
| Current assets | 700 k € | ▲ 1% | 692 k € | ▼ 10% | 772 k € | ▲ 30% | 592 k € | ▼ 13% | 680 k € |
| Fixed assets | 787 k € | ▲ 17% | 670 k € | ▲ 38% | 485 k € | ▲ 18% | 413 k € | ▲ 466% | 72 828 € |
| Assets | 1,5 m € | ▲ 9% | 1,4 m € | ▲ 8% | 1,3 m € | ▲ 25% | 1,0 m € | ▲ 33% | 753 k € |
| Current liabilities | 238 k € | ▼ 13% | 272 k € | ▼ 22% | 350 k € | ▲ 44% | 243 k € | 0% | 244 k € |
| Long-term liabilities | 145 k € | ▼ 17% | 174 k € | ▲ 43% | 121 k € | ▼ 17% | 146 k € | ▲ 571% | 21 796 € |
| Total liabilities | 383 k € | ▼ 14% | 446 k € | ▼ 5% | 471 k € | ▲ 21% | 389 k € | ▲ 47% | 265 k € |
| Equity | 1,1 m € | ▲ 21% | 916 k € | ▲ 17% | 785 k € | ▲ 28% | 615 k € | ▲ 26% | 488 k € |
| Labour costs | -390 k € | ▼ 16% | -337 k € | ▼ 14% | -294 k € | ▼ 9% | -270 k € | ▲ 13% | -311 k € |
| Employees | 16 | ▲ 7% | 15 | 0% | 15 | ▼ 6% | 16 | 0% | 16 |
| Filed | 16.07.2026 | 04.07.2025 | 01.07.2024 | 10.07.2023 | 30.06.2022 | ||||
| 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 |
|---|---|---|---|
| Manufacture of perfumes and toilet preparations main activity | 20421 | 1 597 859 € | 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 09.10.2026
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
55 094 € makseid · 1 toetust
Transactions with state institutions
20266 411 €
202520 292 €
202420 315 €
20238 075 €
Largest payers
| Eesti Töötukassa | 19 006 € |
| Tallinna Ettevõtlusinkubaatorid SA | 10 272 € |
| MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | 10 000 € |
| Eesti Rahva Muuseum | 4 861 € |
| SA Eesti Vabaõhumuuseum | 2 202 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 262 € |
| 07.2026 | Eesti Rahva Muuseum | Operating costs | Museums | 185 € |
| 07.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 128 € |
| 06.2026 | Eesti Rahva Muuseum | Operating costs | Museums | 1 118 € |
| 06.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 199 € |
| 06.2026 | VABARIIGI PRESIDENT (Presidendi Kantselei) | Operating costs | Central government executive and legislative bodies | 122 € |
| 05.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 504 € |
| 05.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 115 € |
| 04.2026 | Kaitsevägi | Operating costs | Military defence | 496 € |
| 04.2026 | Tallinna Tervishoiu Kõrgkool | Operating costs | Tertiary education | 464 € |
| 04.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 284 € |
| 04.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 139 € |
| 03.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 312 € |
| 03.2026 | Tallinna Tervishoiu Kõrgkool | Operating costs | Tertiary education | 232 € |
| 02.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 353 € |
| 02.2026 | Eesti Rahva Muuseum | Operating costs | Museums | 249 € |
| 02.2026 | Otepää Vallavalitsus | Operating costs | Pre-school education | 190 € |
| 02.2026 | SA Märjamaa Valla Spordikeskus | Operating costs | Sport | 170 € |
| 02.2026 | VÄLISMINISTEERIUM | Operating costs | Foreign policy | 160 € |
| 01.2026 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 454 € |
| 01.2026 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 277 € |
| 12.2025 | Kaitseliit | Operating costs | Other national defence | 600 € |
| 12.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 329 € |
| 12.2025 | Eesti Rahva Muuseum | Operating costs | Museums | 148 € |
| 12.2025 | Kaitseliit | Other operating expenses | Other national defence | 144 € |
| 12.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 122 € |
| 11.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 160 € |
| 11.2025 | Viru Vangla | Operating costs | Detention facilities | 160 € |
| 11.2025 | VABARIIGI PRESIDENT (Presidendi Kantselei) | Operating costs | Central government executive and legislative bodies | 112 € |
| 10.2025 | Eesti Rahva Muuseum | Operating costs | Museums | 122 € |
| 09.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 326 € |
| 09.2025 | SA Rannarahva Muuseum | Operating costs | Museums | 140 € |
| 08.2025 | SA Eesti Vabaõhumuuseum | Operating costs | Museums | 723 € |
| 08.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 478 € |
| 08.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 326 € |
| 08.2025 | Eesti Rahva Muuseum | Operating costs | Museums | 250 € |
| 07.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 456 € |
| 07.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 237 € |
| 07.2025 | Eesti Rahva Muuseum | Operating costs | Museums | 152 € |
| 06.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 408 € |
| 06.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 213 € |
| 06.2025 | VÄLISMINISTEERIUM | Operating costs | Foreign policy | 182 € |
| 05.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 433 € |
| 05.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 175 € |
| 05.2025 | Maardu Linnavalitsus | Operating costs | Pre-school education | 153 € |
| 04.2025 | MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | Muud toetused | Other general government services | 10 000 € |
| 04.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 500 € |
| 04.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 161 € |
| 04.2025 | Eesti Rahva Muuseum | Operating costs | Museums | 109 € |
| 04.2025 | Kaitseliit | Operating costs | Other national defence | 104 € |
| 04.2025 | Kaitseliit | Other operating expenses | Other national defence | 23 € |
| 03.2025 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 1 232 € |
| 03.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 159 € |
| 02.2025 | Tallinna Tervishoiu Kõrgkool | Operating costs | Tertiary education | 549 € |
| 02.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 189 € |
| 01.2025 | Eesti Rahva Muuseum | Operating costs | Museums | 386 € |
| 01.2025 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 330 € |
| 12.2024 | Keskkonnaagentuur | Operating costs | Other environmental protection (incl. administration) | 586 € |
| 12.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 324 € |
| 11.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 350 € |
| 11.2024 | Eesti Rahva Muuseum | Operating costs | Museums | 337 € |
| 10.2024 | Eesti Töötukassa | Operating costs | Social protection of the unemployed | 5 000 € |
| 10.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 240 € |
| 10.2024 | Tapa Vallavalitsus | Operating costs | Libraries | 157 € |
| 09.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 375 € |
| 09.2024 | SA Eesti Vabaõhumuuseum | Operating costs | Museums | 375 € |
| 09.2024 | Eesti Rahva Muuseum | Operating costs | Museums | 190 € |
| 08.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 402 € |
| 07.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 248 € |
| 07.2024 | Eesti Rahva Muuseum | Operating costs | Museums | 118 € |
| 06.2024 | Tallinna Tervishoiu Kõrgkool | Operating costs | Tertiary education | 549 € |
| 06.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 355 € |
| 06.2024 | Eesti Rahva Muuseum | Operating costs | Museums | 238 € |
| 06.2024 | SA Rannarahva Muuseum | Operating costs | Museums | 123 € |
| 05.2024 | MTÜ Tartu Ülikooli Akadeemiline Spordiklubi | Current assets | Sport | 450 € |
| 05.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 155 € |
| 05.2024 | MTÜ Tartu Ülikooli Akadeemiline Spordiklubi | Operating costs | Sport | 109 € |
| 04.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 172 € |
| 04.2024 | Eesti Rahva Muuseum | Operating costs | Museums | 146 € |
| 03.2024 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 6 086 € |
| 03.2024 | SA Eesti Vabaõhumuuseum | Operating costs | Museums | 1 105 € |
| 03.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 246 € |
| 02.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 210 € |
| 02.2024 | Eesti Rahva Muuseum | Operating costs | Museums | 209 € |
| 01.2024 | Tapa Vallavalitsus | Operating costs | Municipal government | 808 € |
| 01.2024 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 653 € |
| 12.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 449 € |
| 11.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 244 € |
| 11.2023 | Tallinna Lasteaed Nõmmekannike | Operating costs | Pre-school education | 202 € |
| 11.2023 | Kehtna Vallavalitsus | Operating costs | Municipal government | 193 € |
| 11.2023 | Eesti Rahva Muuseum | Operating costs | Museums | 191 € |
| 09.2023 | Eesti Rahva Muuseum | Operating costs | Museums | 507 € |
| 09.2023 | SA Rannarahva Muuseum | Operating costs | Museums | 408 € |
| 09.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 245 € |
| 08.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 542 € |
| 07.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 210 € |
| 07.2023 | Kaitseliit | Operating costs | Other national defence | 195 € |
| 07.2023 | Kaitseliit | Other operating expenses | Other national defence | 39 € |
| 06.2023 | Eesti Rahva Muuseum | Operating costs | Museums | 206 € |
| 06.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 137 € |
| 05.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 177 € |
| 04.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 181 € |
| 03.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 234 € |
| 03.2023 | Tapa Vallavalitsus | Operating costs | Municipal government | 146 € |
| 03.2023 | Nōmme Sotsiaalmaja | Operating costs | General care services outside the home | 135 € |
| 02.2023 | Kaitseliit | Operating costs | Other national defence | 333 € |
| 02.2023 | Tallinna Lasteaed Vikerkaar | Operating costs | Pre-school education | 254 € |
| 02.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 250 € |
| 02.2023 | Kaitseliit | Other operating expenses | Other national defence | 67 € |
| 01.2023 | Eesti Töötukassa | Muud toetused | Social protection of the unemployed | 2 178 € |
| 01.2023 | Tallinna Ettevõtlusinkubaatorid SA | Operating costs | General economic and trade policy | 351 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Toetuse saanud projektid toetus kokku 10 000 €
| Projekt | Meede | Periood | Toetus | Välja makstud |
|---|---|---|---|---|
| Nurme Looduskosmeetika Digitaliseerimise teekaart Lõpetatud · Ettevõtluse ja Innovatsiooni Sihtasutus | (EK nr 1.2) Digitaliseerimisest kasu toomine | 27.11.2024 – 25.05.2025 | 10 000 € | 15 000 € |
Riigi Tugiteenuste Keskus, toetatud projektid
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: Manufacture of perfumes and toilet preparations
20
| # | Company | Revenue |
|---|---|---|
| 1 | OÜ EUROBIO LAB | 23,0 m € |
| 2 | GlamLac OÜ | 3,3 m € |
| 3 | Aktsiaselts Orto | 2,3 m € |
| 4 | JOIK OÜ | 1,8 m € |
| 5 | osaühing Nurme Looduskosmeetika | 1,6 m € |
| 6 | CARERIA OÜ | 1,4 m € |
| 7 | Beautyplanta OÜ | 1,1 m € |
| 8 | Perfect Cosmetics OÜ | 1,1 m € |
| 9 | SO POSH OÜ | 866 k € |
| 10 | RICH Creative Laboratories OÜ | 697 k € |
| 11 | HTM Karolin OÜ | 650 k € |
| 12 | Aesti Skincare OÜ | 574 k € |
| 13 | OÜ VIIS ILUSALONG | 569 k € |
| 14 | Luuv OÜ | 517 k € |
| 15 | Signe Seebid OÜ | 246 k € |
| 16 | Furcella OÜ | 194 k € |
| 17 | Nordic Beauty Innovations OÜ | 188 k € |
| 18 | Rahu Care OÜ | 129 k € |
| 19 | Green Valley Ventures OÜ | 128 k € |
| 20 | Tianos Cosmetics OÜ | 114 k € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, pledges, domains
3 records
Activity licences (MTR and environmental)
| Field | Licence number | Valid from |
|---|---|---|
| Hulgikaubandus | KHK014094 | 30.03.2020 |
Commercial pledges
| Number | Pandipidaja | Amount | Since |
|---|---|---|---|
| 1 | AS LHV Pank | 195 000 € | 27.06.2024 |
Domains
| Domain | Source |
|---|---|
| nurme.eu | Business Register |
History and notices
20
| Date | Type | Content |
|---|---|---|
| 05.01.2026 | Negative entry order: deficiencies not remedied | Amendment entry |
| 05.12.2025 | Order to remedy deficiencies | Amendment entry |
| 03.12.2025 | Entry | Amendment entry |
| 21.11.2025 | Order to remedy deficiencies | Amendment entry |
| 27.06.2024 | Entry | Kommertspandi avamiskanne |
| 08.01.2024 | Entry | Amendment entry |
| 11.12.2023 | Negative entry order: deficiencies not remedied | Amendment entry |
| 23.10.2023 | Order to remedy deficiencies | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 25.01.2022 | Entry | Amendment entry |
| 30.06.2021 | Entry | Amendment entry |
| 16.04.2021 | Entry | Muutmiskanne ÄS § 525 lg 2 alusel |
| 30.04.2020 | Entry | Amendment entry |
| 17.01.2018 | Entry | Amendment entry |
| 01.12.2017 | Entry | Amendment entry |
| 06.06.2014 | Entry | Amendment entry |
| 11.11.2013 | Entry | Amendment entry |
| 06.11.2013 | Order to remedy deficiencies | Amendment entry |
| 14.07.2011 | Entry | Amendment entry |
| 25.08.2009 | Entry | First entry |