ETENRU
RegisteredHarju County
Registry code
12735051
VAT number
EE102632923
Address
Harju maakond, Tallinn, Kesklinna linnaosa, Türi tn 10c, 11313
Registered
13.10.2014 · 11 yrs
Activity
Näitlejate ja tantsijate lavaline tegevus 90201
Additional activities
Retail sale in non-specialised stores with food, beverages or tobacco predominating, Rental and operating of own or leased real estate
Capital
2 500 €
Email
i•••@r•••.eeLog in to see
Website
https://ruutu10.ee/
Business Register 05.10.2026
Sales revenue146 k €+3%2025 annual report
Profit41 997 €2025 annual report
Employees10Tax Board 2026 Q2
Average gross salary373 €estimate, Tax Board 2026 Q2
Labour taxes per quarter5 700 €Tax Board 2026 Q2
Cash99 333 €Cash 31.08.2025, annual report
Tax debt0 €Tax Board debtor list 04.10.2026
Revenue 12 months170 k €+24%Tax Board, last 4 quarters
State taxes 12 months54 510 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 38 577 €
20 k34 k50 k32 k32 k43 k56 k39 k
III 24IV 24I 25II 25III 25IV 25I 26II 26
Chart ↓
Firmo rating
A
Good, low risk
80 / 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 → A
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 24% vs a year earlier
Notification when something changes
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Data

Board and owners

2 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 2
Martin Junna3 companiesno tax debtPersonal ID ↗13.10.2014
Rauno Meronen6 companiesno tax debtPersonal ID ↗13.10.2014
Shareholders 1
Ruutu10 Holding OÜ100,0% 2 500 €01.09.2023
Beneficial owners 3
Martin Junna3 companiesno tax debtdirect holding29.10.2018
Rauno Meronen6 companiesno tax debtdirect holding29.10.2018
Toivo Värbu1 companyno tax debtdirect holding29.10.2018

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue33,4%
Labour taxes / revenue14,8%
Revenue per employee per month1 286 €
Gross salary (estimate)373 €
Net salary (estimate)359 €

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q238 577 €▲ 20%5 700 €12 901 €10
2026 Q156 051 €▲ 11%7 155 €17 757 €10
2025 Q443 294 €▲ 28%5 656 €12 588 €10
2025 Q331 910 €▲ 59%5 569 €11 264 €10
2025 Q232 206 €▲ 17%5 813 €10 880 €10
2025 Q150 444 €▼ 5%5 176 €13 894 €10
2024 Q433 904 €▼ 23%4 309 €9 690 €9
2024 Q320 016 €▲ 30%6 711 €8 805 €8
2024 Q227 482 €7 711 €11 152 €10
2024 Q152 936 €7 547 €15 455 €10
2023 Q444 267 €6 799 €13 303 €10
2023 Q315 442 €3 870 €6 508 €10
Show full history (18 quarters)
2023 Q2—3 573 €5 188 €8
2023 Q1—4 746 €4 377 €8
2022 Q4—4 515 €4 165 €8
2022 Q3—3 487 €3 250 €8
2022 Q2—1 452 €1 363 €8
2022 Q1—1 585 €1 462 €7

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 revenue146 k €▲ 3%142 k €▲ 53%92 632 €▲ 94%47 755 €▲ 97%24 276 €
Profit41 997 €▲ 229%12 783 €▼ 52%26 583 €▲ 111%12 601 €▲ into profit-2 405 €
Profit margin28,7%9,0%28,7%26,4%-9,9%
Retained earnings56 212 €▲ 29%43 429 €▲ 154%17 096 €▲ 43%11 995 €▼ 17%14 400 €
Cash99 333 €▲ 76%56 591 €▲ 5%54 108 €▲ 55%34 858 €▲ 130%15 169 €
Current assets112 k €▲ 66%67 699 €▲ 6%63 782 €▲ 74%36 673 €▲ 102%18 142 €
Fixed assets4 795 €▲ 13%4 234 €———
Assets117 k €▲ 63%71 933 €▲ 13%63 782 €▲ 74%36 673 €▲ 102%18 142 €
Current liabilities16 323 €▲ 26%12 971 €▼ 26%17 603 €▲ 84%9 577 €▲ 56%6 147 €
Long-term liabilities————0 €
Total liabilities16 323 €▲ 26%12 971 €▼ 26%17 603 €▲ 84%9 577 €▲ 56%6 147 €
Equity101 k €▲ 71%58 962 €▲ 28%46 179 €▲ 70%27 096 €▲ 126%11 995 €
Labour costs-48 735 €▲ 32%-71 881 €▼ 69%-42 644 €▼ 88%-22 624 €▼ 35%-16 718 €
Employees6▼ 14%7▲ 250%20%2▼ 33%3
Filed03.02.202607.03.202529.02.202428.02.202301.06.2022
ReportIn the Business Register ↗In the Business Register ↗In the Business Register ↗In the Business Register ↗In the Business Register ↗

▲ 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
Näitlejate ja tantsijate lavaline tegevus main activity90201142 578 €97%
Jaemüük spetsialiseerimata kauplustes, kus on ülekaalus toidukaubad, joogid ja tubakatooted471113 471 €2%
Rental and operating of own or leased real estate68201346 €0%

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 04.10.2026

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

171 tuh € makseid

Transactions with state institutions

202624 991 €
202560 667 €
202441 127 €
202344 006 €

Largest payers

Tallinna Tehnikaülikool6 161 €
Tartu Vallavalitsus5 629 €
Elva Vallavalitsus5 248 €
Rae Vallavalitsus4 886 €
Tallinna Haridusamet4 647 €
All payments by month
MonthPayerTypeFieldAmount
07.2026Kuusalu VallavalitsusOperating costsBasic and general secondary education967 €
07.2026Lääne-Harju VallavalitsusOperating costsMunicipal government967 €
07.2026Pirita Vaba Aja Keskus Operating costsFolk culture496 €
06.2026Põlvamaa Arenduskeskus SAOperating costsOther general government services1 582 €
06.2026Kadrina VallavalitsusOperating costsOther social protection, incl. administration1 314 €
06.2026Ida-Tallinna Keskhaigla ASLabour costsGeneral hospital services967 €
06.2026Saku VallavalitsusOperating costsBasic and general secondary education967 €
06.2026Peipsiääre VallavalitsusOperating costsOther leisure, culture, religion, incl. administration967 €
06.2026Regionaal- ja Põllumajandusministeeriumi Infotehnoloogia KeskusLabour costsPõllumajandus967 €
06.2026Tallinna Arte GümnaasiumOperating costsBasic and general secondary education682 €
06.2026Rae VallavalitsusOperating costsBasic and general secondary education682 €
06.2026Tartu Kesklinna KoolOperating costsBasic and general secondary education620 €
06.2026Tartu Sündmuste KorralduskeskusOperating costsFolk culture372 €
05.2026Politsei- ja PiirivalveametOperating costsPolice1 215 €
05.2026Põlva VallavalitsusOperating costsBasic and general secondary education967 €
05.2026Ida-Tallinna Keskhaigla ASLabour costsGeneral hospital services620 €
05.2026SA Eesti VabaõhumuuseumOperating costsMuseums620 €
04.2026SOTSIAALMINISTEERIUMOperating costsOther social protection, incl. administration1 525 €
04.2026Tallinna TehnikaülikoolLabour costsTertiary education967 €
04.2026Tartu VallavalitsusOperating costsFolk culture967 €
03.2026Tartu ÜlikoolOperating costsTertiary education620 €
03.2026Kastre VallavalitsusOperating costsPre-school education496 €
03.2026Saue RiigigümnaasiumOperating costsBasic and general secondary education290 €
03.2026Astangu Kutserehabilitatsiooni KeskusOperating costsOther social protection of disabled persons236 €
02.2026Tallinna HaridusametOperating costsOther education, incl. administration1 860 €
01.2026Tallinna Sotsiaal- ja TervishoiuametLabour costsOther social protection, incl. administration1 178 €
01.2026Tallinna Arte GümnaasiumOperating costsBasic and general secondary education1 178 €
01.2026Tallinna Endla Lasteaed Operating costsPre-school education700 €
12.2025SA Tartu Ülikooli KliinikumOperating costsGeneral hospital services1 709 €
12.2025Tallinna TehnikaülikoolOperating costsTertiary education1 178 €
12.2025Kose VallavalitsusOperating costsOther housing and communal services1 054 €
12.2025KLIIMAMINISTEERIUMOperating costsOther environmental protection (incl. administration)1 004 €
12.2025Tallinna Lasteaed Männimudila Operating costsPre-school education992 €
12.2025Registrite ja Infosüsteemide KeskusLabour costsOther public order and safety, incl. administration967 €
12.2025Harku VallavalitsusLabour costsMuud hariduse abiteenused967 €
12.2025Elva VallavalitsusOperating costsBasic and general secondary education950 €
12.2025Viru-Nigula VallavalitsusOperating costsPre-school education806 €
12.2025Astangu Kutserehabilitatsiooni KeskusOperating costsOther social protection of disabled persons236 €
11.2025Tallinna TehnikaülikoolOperating costsTertiary education1 624 €
11.2025Tartu Mart Reiniku KoolOperating costsBasic and general secondary education1 120 €
11.2025Harku VallavalitsusOperating costsMunicipal government967 €
11.2025Tallinna HaridusametOperating costsYouth work and youth centres868 €
11.2025Võru LinnavalitsusOperating costsPre-school education868 €
11.2025SA Valgamaa ArenguagentuurOperating costsOther general services800 €
10.2025Integratsiooni SAOperating costsOther leisure, culture, religion, incl. administration2 400 €
10.2025Haridus- ja NoorteametOperating costsVocational education1 802 €
10.2025SA JärvamaaOperating costsGeneral economic and trade policy1 054 €
10.2025Saue VallavalitsusOperating costsYouth work and youth centres1 000 €
10.2025Tartu Lasteaed POKUOperating costsPre-school education967 €
10.2025Tallinna Järveotsa Gümnaasium Operating costsSchool meals967 €
10.2025Rae VallavalitsusOperating costsLeisure events967 €
10.2025Võrumaa Arenduskeskus SAOperating costsOther general services967 €
10.2025Paide LinnavalitsusOperating costsPre-school education744 €
10.2025Kastre VallavalitsusOperating costsOther education, incl. administration744 €
10.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed246 €
09.2025Eesti Rahva MuuseumLabour costsMuseums967 €
09.2025Tallinna Keskraamatukogu Operating costsLibraries967 €
09.2025Tõrva VallavalitsusOperating costsYouth work and youth centres793 €
09.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed246 €
08.2025Tartu Sündmuste KorralduskeskusOperating costsLeisure events967 €
08.2025Tallinna HaridusametOperating costsYouth work and youth centres899 €
08.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed246 €
07.2025Võrumaa Arenduskeskus SAOperating costsOther general services866 €
07.2025Rae VallavalitsusOperating costsBasic and general secondary education854 €
07.2025SA ÕpilasmalevOperating costsYouth work and youth centres400 €
07.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed246 €
06.2025Põlva VallavalitsusOperating costsBasic and general secondary education1 525 €
06.2025Saaremaa VallavalitsusOperating costsBasic and general secondary education1 135 €
06.2025Saue RiigigümnaasiumOperating costsBasic and general secondary education952 €
06.2025MTÜ Lõuna-Eesti Erihooldusteenuste KeskusOperating costsSpecial care services for disabled persons854 €
06.2025SA Hooldekodu HärmalõngOperating costsGeneral care services outside the home793 €
06.2025Haapsalu KutsehariduskeskusOperating costsVocational education610 €
06.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed246 €
05.2025Tartu ÜlikoolOperating costsTertiary education870 €
05.2025Eesti TöötukassaMuud toetusedSocial protection of the unemployed129 €
04.2025SA Eesti TeadusagentuurOperating costsTeadus- ja arendustegevus hariduses1 775 €
04.2025Tallinna TehnikaülikoolOperating costsTertiary education1 232 €
04.2025SA Valgamaa ArenguagentuurOperating costsOther general services1 098 €
03.2025Tallinna Õpetajate Maja Operating costsBasic and general secondary education1 464 €
03.2025SotsiaalkindlustusametOperating costsOther social protection, incl. administration1 135 €
03.2025Tallinna ÜlikoolOperating costsTertiary education952 €
03.2025Tartu Rakenduslik KolledžOperating costsVocational education952 €
03.2025Rae VallavalitsusOperating costsPre-school education878 €
02.2025Tartu Rakenduslik KolledžOperating costsVocational education1 366 €
02.2025Lasteaed Maasikas Operating costsPre-school education952 €
02.2025Luua MetsanduskoolLabour costsVocational education433 €
02.2025Luua MetsanduskoolOperating costsVocational education433 €
01.2025Põhja-Tallinna ValitsusLabour costsMunicipal government2 318 €
01.2025Tallinna TehnikaülikoolLabour costsTertiary education1 159 €
01.2025SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse915 €
01.2025Tartu SportLabour costsSport866 €
01.2025Luua MetsanduskoolOperating costsVocational education205 €
12.2024Põlva VallavalitsusOperating costsBasic and general secondary education1 300 €
12.2024Tallinna Männi LasteaedOperating costsPre-school education1 232 €
12.2024SotsiaalkindlustusametOperating costsMuu perekondade ja laste sotsiaalne kaitse1 159 €
12.2024Eesti MaaülikoolOperating costsTertiary education1 159 €
12.2024Rakvere VallavalitsusOperating costsFolk culture1 159 €
12.2024Haridus- ja NoorteametOperating costsOther education, incl. administration1 114 €
12.2024Elva VallavalitsusOperating costsYouth hobby education and activities915 €
12.2024Kose VallavalitsusOperating costsPre-school education866 €
12.2024Viimsi VallavalitsusOperating costsYouth hobby education and activities800 €
12.2024Tallinna Luha Lasteaed Operating costsPre-school education732 €
12.2024Maaelu TeadmuskeskusOperating costsTeadus- ja arendustegevus põllu-, metsamajanduses, kalanduses, jahinduses671 €
12.2024Ilmatsalu PõhikoolOperating costsBasic and general secondary education610 €
12.2024Haridus- ja NoorteametLabour costsOther education, incl. administration45 €
11.2024Riigiside SAOperating costsCommunications1 232 €
11.2024Elva VallavalitsusOperating costsYouth hobby education and activities915 €
11.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOperating costsGeneral economic and trade policy900 €
11.2024Nõo VallavalitsusOperating costsPre-school education866 €
11.2024Viljandi VallavalitsusOperating costsYouth work and youth centres866 €
11.2024SA Jõgevamaa Arendus- ja EttevõtluskeskusOther operating expensesGeneral economic and trade policy198 €
10.2024Tartu Veeriku KoolOperating costsBasic and general secondary education1 293 €
10.2024MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUMLabour costsGeneral economic and trade policy793 €
10.2024Kambja VallavalitsusOperating costsSport793 €
10.2024SA JärvamaaOperating costsGeneral economic and trade policy793 €
10.2024VÄLISMINISTEERIUMOperating costsForeign policy360 €
09.2024Tartu VallavalitsusOperating costsYouth work and youth centres1 342 €
09.2024Rae VallavalitsusOperating costsPre-school education854 €
07.2024Ida-Virumaa KutsehariduskeskusOperating costsVocational education793 €
07.2024Haapsalu KutsehariduskeskusLabour costsVocational education610 €
06.2024Tartu VallavalitsusOperating costsMuu perekondade ja laste sotsiaalne kaitse1 220 €
06.2024Kastre VallavalitsusOperating costsBasic and general secondary education1 159 €
06.2024Tallinna TehnikakõrgkoolOperating costsTertiary education793 €
06.2024Tallinna TööstushariduskeskusOperating costsVocational education650 €
06.2024Viimsi VallavalitsusOperating costsBasic and general secondary education610 €
05.2024REGIONAAL- JA PÕLLUMAJANDUSMINISTEERIUMLabour costsPõllumajandus793 €
05.2024RavimiametLabour costsOther health care, incl. administration793 €
04.2024Tallinna LinnavaraametOperating costsOther housing and communal services847 €
04.2024Tallinna Õpetajate Maja Operating costsMuud hariduse abiteenused830 €
04.2024Tallinna LinnavaraametLabour costsOther housing and communal services800 €
03.2024Ettevõtluse ja Innovatsiooni SihtasutusLabour costsGeneral economic and trade policy2 340 €
03.2024Elva VallavalitsusOperating costsBasic and general secondary education600 €
03.2024Tartu Lasteaed KIVIKEOperating costsPre-school education500 €
01.2024Jõhvi VallavalitsusOperating costsFolk culture2 280 €
01.2024Tartu VallavalitsusOperating costsValla- ja linnavolikogu1 020 €
01.2024Tallinna Mustamäe RiigigümnaasiumOperating costsBasic and general secondary education960 €
01.2024Paide LinnavalitsusOperating costsBasic and general secondary education366 €
01.2024Luua MetsanduskoolOperating costsVocational education195 €
12.2023MTÜ Eesti Linnade ja Valdade LiitOperating costsOther general government services1 450 €
12.2023Tallinna HaridusametLabour costsYouth work and youth centres1 020 €
12.2023Tartu LinnavalitsusOperating costsOther social protection, incl. administration960 €
12.2023Kambja VallavalitsusOperating costsPre-school education960 €
12.2023Riigi Info- ja Kommunikatsioonitehnoloogia KeskusLabour costsOther general services960 €
12.2023PäästeametLabour costsRescue services900 €
12.2023KaitseliitOperating costsOther national defence800 €
12.2023JUSTIITSMINISTEERIUMOperating costsDetention facilities780 €
12.2023Tallinna Lasteaed Männimudila Operating costsPre-school education780 €
12.2023Patendivolinike KodaOperating costsOther public order and safety, incl. administration780 €
12.2023Põltsamaa VallavalitsusOperating costsOther social protection of the elderly600 €
12.2023MTÜ Eesti Linnade ja Valdade LiitOther operating expensesOther general government services290 €
12.2023KaitseliitOther operating expensesOther national defence160 €
11.2023SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy1 200 €
11.2023Lääne-Harju VallavalitsusOperating costsLeisure events720 €
10.2023Tartu LinnavalitsusOperating costsBasic and general secondary education1 560 €
10.2023RIIGIKANTSELEIOperating costsCentral government executive and legislative bodies1 140 €
10.2023Tartu VallavalitsusOperating costsPre-school education780 €
10.2023Nõo VallavalitsusOperating costsLeisure events780 €
10.2023Võru LinnavalitsusOperating costsBasic and general secondary education780 €
10.2023Viljandi VallavalitsusOperating costsYouth work and youth centres780 €
10.2023Elva VallavalitsusOperating costsPre-school education768 €
09.2023SisekaitseakadeemiaOperating costsTertiary education1 800 €
09.2023SA Tartu ÄrinõuandlaOperating costsGeneral economic and trade policy800 €
09.2023Tartu ÜlikoolOperating costsTertiary education780 €
09.2023Tartu Tamme KoolOperating costsBasic and general secondary education768 €
08.2023Harku VallavalitsusOperating costsBasic and general secondary education800 €
08.2023Elva VallavalitsusOperating costsFolk culture500 €
07.2023JUSTIITSMINISTEERIUMOperating costsDetention facilities1 260 €
06.2023Kastre VallavalitsusOperating costsPre-school education1 300 €
06.2023Haridus- ja NoorteametOperating costsOther education, incl. administration850 €
06.2023Saku VallavalitsusOperating costsFolk culture800 €
06.2023Tartu ÜlikoolOperating costsTertiary education700 €
06.2023Põlva VallavalitsusOperating costsPre-school education700 €
06.2023Tallinna SpordikoolOperating costsSport700 €
06.2023Räpina VallavalitsusOperating costsBasic and general secondary education650 €
06.2023Rae VallavalitsusOperating costsMuud hariduse abiteenused650 €
06.2023Tartu Mart Reiniku KoolOperating costsBasic and general secondary education500 €
06.2023Saue VallavalitsusOperating costsBasic and general secondary education400 €
05.2023Viimsi VallavalitsusOperating costsYouth work and youth centres650 €
04.2023Viimsi GümnaasiumOperating costsÜldkeskhariduse õpetajate tööjõukulud1 500 €
04.2023SA Teaduskeskus AhhaaOperating costsOther education, incl. administration700 €
03.2023TerviseametOperating costsOther health care, incl. administration650 €
03.2023Rõõmutarekese Lasteaed Operating costsPre-school education650 €
03.2023Saku VallavalitsusOperating costsOther economic affairs (incl. administration)650 €
03.2023SA Elva KultuurOperating costsSport600 €
03.2023Tartu VallavalitsusOperating costsBasic and general secondary education300 €
02.2023Integratsiooni SAOperating costsOther leisure, culture, religion, incl. administration650 €
02.2023Põlvamaa Arenduskeskus SAOperating costsGeneral economic and trade policy650 €
01.2023SA Tartu Ülikooli KliinikumLabour costsGeneral hospital services1 200 €
01.2023Tallinna Saksa Gümnaasium Operating costsBasic and general secondary education850 €
01.2023Tallinna Järveotsa Gümnaasium Operating costsBasic and general secondary education850 €
01.2023Tartu Tamme GümnaasiumOperating costsBasic and general secondary education600 €
01.2023Elva VallavalitsusOperating costsFolk culture600 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

5

Top 20 in activity: Näitlejate ja tantsijate lavaline tegevus

20

Licences, domains

2 records

Activity licences (MTR and environmental)

FieldLicence numberValid from
JaekaubandusKJK05652830.07.2025

Domains

DomainSource
ruutu10.eeBusiness Register

History and notices

13
DateTypeContent
17.10.2023EntryMuutmiskanne TsMS § 595¹ lg 1 alusel
01.09.2023EntryAmendment entry
30.08.2022EntryAmendment entry
22.06.2021EntryAmendment entry
07.11.2018Kustutamishoiatuse avaldamine Ametlikes Teadaannetes
20.04.2018Warning order on deletion from the register: annual report not filed
18.01.2018EntryAmendment entry
08.12.2017EntryAmendment entry
13.06.2017EntryAmendment entry
12.05.2017Negative entry order: deficiencies not remediedAmendment entry
06.04.2017Order to remedy deficienciesAmendment entry
22.03.2017EntryAmendment entry
13.10.2014EntryFirst entry