ETENRU
RegisteredHarju County
Registry code
16344537
VAT number
EE102622645
Address
Harju maakond, Tallinn, Mustamäe linnaosa, Ehitajate tee 54-29, 12911
Registered
18.10.2021 · 4 yrs
Activity
Other retail sale of new goods in specialised stores 47789
Capital
2 500 €
Email
i•••@s•••.eeLog in to see
Website
www.smartcup.ee from email
Business Register 06.10.2026
Sales revenue39 513 €-32%2025 annual report
Profit-3 474 €2025 annual report
Labour taxes per quarter0 €Tax Board 2026 Q2
Cash29 316 €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 06.10.2026
Revenue 12 months53 454 €-15%Tax Board, last 4 quarters
State taxes 12 months10 294 €Tax Board, last 4 quarters
Tax debt since 26.09.2026 · ✓ no debt
Details ↓
Turnover by quarter · latest 15 149 €
15 k23 k15 k9 80012 k14 k12 k15 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 06.10.2026 · 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
RatingA → AA → A
In tax debt0 days since 26.09.2026
Revenue 12 months▼ 15% vs a year earlier
Email right away on tax debt, bankruptcy or board change
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The badge code is available to this company's verified account: verification uses a code we send to the company email in the Business Register. The badge updates itself and cannot be bought. Read more

Data

Board and owners

1 persons
Number of active companies, tax debt and bankruptcy. Facts, not an assessment.
Board 1
Kerli-Estra Teesalu3 companiesno tax debtPersonal ID ↗18.10.2021
Shareholders 1
Kerli-Estra Teesalu100,0% 2 500 €01.09.2023
Beneficial owners 1
Kerli-Estra Teesalu3 companiesno tax debtdirect holding18.10.2021

Business Register open data

Quarterly taxes and revenue

2026 Q2
State taxes / revenue17,5%
Labour taxes / revenue0,0%
Revenue per employee per month—
Gross salary (estimate)—
Net salary (estimate)—

2026 Q2. Wage is estimated from employment taxes.

Build report

QuarterRevenueChange y/yLabour taxesState taxesEmployees
2026 Q215 149 €▲ 55%0 €2 652 €—
2026 Q112 264 €▼ 17%530 €2 091 €—
2025 Q413 588 €▼ 41%855 €2 889 €1
2025 Q312 453 €▼ 16%855 €2 662 €1
2025 Q29 800 €▼ 29%855 €1 934 €1
2025 Q114 835 €▼ 23%831 €2 647 €1
2024 Q423 124 €▲ 26%800 €4 117 €1
2024 Q314 857 €▼ 24%1 002 €3 061 €1
2024 Q213 803 €1 002 €2 974 €1
2024 Q119 369 €948 €3 893 €1
2023 Q418 333 €840 €3 695 €1
2023 Q319 539 €840 €3 565 €1
Show full history (18 quarters)
2023 Q2—840 €745 €1
2023 Q1—931 €869 €1
2022 Q4—1 112 €1 026 €1
2022 Q3—1 112 €1 026 €1
2022 Q2—812 €726 €1
2022 Q1—502 €449 €1

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 revenue39 513 €▼ 32%58 522 €▼ 30%83 669 €▲ 115%38 919 €▲ 35%28 850 €
Profit-3 474 €▼ into loss11 163 €▲ 126%4 940 €▲ 63%3 038 €▼ 85%19 840 €
Profit margin-8,8%19,1%5,9%7,8%68,8%
Retained earnings38 981 €▲ 40%27 818 €—19 840 €0 €
Cash29 316 €▼ 16%34 906 €———
Current assets39 432 €▼ 8%42 793 €▲ 36%31 537 €▲ 41%22 383 €0%22 340 €
Fixed assets1 941 €▼ 19%2 400 €▼ 26%3 229 €▼ 20%4 057 €—
Assets41 373 €▼ 8%45 193 €▲ 30%34 766 €▲ 31%26 440 €▲ 18%22 340 €
Current liabilities3 366 €▼ 9%3 712 €▼ 17%4 448 €▲ 319%1 062 €—
Total liabilities3 366 €▼ 9%3 712 €▼ 17%4 448 €▲ 319%1 062 €—
Equity38 007 €▼ 8%41 481 €▲ 37%30 318 €▲ 19%25 378 €▲ 14%22 340 €
Labour costs-7 383 €▲ 39%-12 128 €▼ 4%-11 641 €▼ 2%-11 377 €0 €
Employees10%10%10%10
Filed25.06.202604.06.202530.06.202429.05.202326.05.2023
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 retail sale of new goods in specialised stores main activity4778939 513 €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 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

5 468 € makseid

Transactions with state institutions

2026291 €
2025776 €
20242 473 €
20231 929 €

Largest payers

Tallinna Järveotsa Lasteaed1 500 €
Päevakeskus Kalda1 268 €
Rae Vallavalitsus1 205 €
RIIGIKONTROLL940 €
Valga Vallavalitsus291 €
All payments by month
MonthPayerTypeFieldAmount
05.2026Valga VallavalitsusOperating costsBasic and general secondary education291 €
09.2025RIIGIKONTROLLLabour costsCentral government executive and legislative bodies511 €
05.2025SA Põhja-Eesti RegionaalhaiglaLabour costsSpecialised hospital services265 €
10.2024Päevakeskus KaldaOperating costsEakate koduteenus1 268 €
10.2024Rae VallavalitsusLabour costsPre-school education1 205 €
10.2023Tallinna Järveotsa LasteaedOperating costsPre-school education1 500 €
07.2023RIIGIKONTROLLLabour costsCentral government executive and legislative bodies429 €

Riigi Tugiteenuste Keskus, Saldo makseandmikud

Holdings in other companies

0

No holdings in other companies

Companies linked via the board

2

Top 20 in activity: Other retail sale of new goods in specialised stores

20

SmartcupEesti OÜ: place 273 /582

Similar size: ALOT TRADE OÜ, Smoki OÜ, FunMaker OÜ, Irjara OÜ, Liisastrid OÜ, PasDrive Baltics OÜ, Osaühing Marselle -M, OÜ Airboom, Graselli Grupp OÜ, ProEssence OÜ

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

Domains

1 records

Domains

DomainSource
smartcup.eeemail

History and notices

3
DateTypeContent
01.09.2023EntryAmendment entry
18.10.2021EntryFirst entry
18.10.2021Order to remedy deficienciesFirst entry