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Assertum Audit OÜ

Legal form:

Private limited company

Registry code:

10990446

VAT no.:

EE100865381

Fiscal-year period:

01.07 - 30.06

Established:

21.11.2003 (22)

Former business names:

KMRA Audiitorbüroo osaühing, Osaühing KIPPER & MAALINN

Capital:

22 800 EUR

Address:

Lõõtsa tn 8, Lasnamäe linnaosa, Tallinn, Harju maakond, 11415

Status:

Registered

Contacts

Email:

info@assertum.ee

Phone:

+372 5065581

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69201 - Auditing

VAT liability

	Start	End
EE100865381	01.12.2003

Annual reports

Aggregate data

	Period	Submitted
2025	01.07.2025 - 30.06.2026	Due date 31.12.2026
2024	01.07.2024 - 30.06.2025	27.12.2025	Valid
2023	01.07.2023 - 30.06.2024	27.12.2024	Valid
2022	01.07.2022 - 30.06.2023	30.12.2023	Valid
2021	01.07.2021 - 30.06.2022	16.09.2022	Valid
2020	01.07.2020 - 30.06.2021	31.12.2021	Valid
2019	01.07.2019 - 30.06.2020	31.12.2020	Valid
2018	01.07.2018 - 30.06.2019	30.12.2019	Valid
2017	01.07.2017 - 30.06.2018	28.12.2018	Valid
2016	01.07.2016 - 30.06.2017	30.12.2017	Valid
2015	01.07.2015 - 30.06.2016	30.12.2016	Valid
2014	01.07.2014 - 30.06.2015	31.12.2015	Valid
2013	01.07.2013 - 30.06.2014	01.01.2015	Valid
2012	01.07.2012 - 30.06.2013	31.12.2013	Valid
2011	01.07.2011 - 30.06.2012	01.01.2013	Valid
2010	01.07.2010 - 30.06.2011	21.12.2011	Valid
2009	01.07.2009 - 30.06.2010	22.12.2010	Valid
2008	01.07.2008 - 30.06.2009	01.12.2009	Valid
2007	01.07.2007 - 30.06.2008	18.12.2008	Valid
2006	01.07.2006 - 30.06.2007	20.12.2007	Valid
2005	01.07.2005 - 30.06.2006	29.12.2006	Valid
2004	01.07.2004 - 30.06.2005	30.12.2005	Valid
2004	21.11.2003 - 30.06.2004	27.12.2004	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

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Credit rating

Hidden

Credit rating is based on company financial data and payment behavior. detailed analysis available to regia+ users.

020406080100

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	102 896 €	45 024 €	378 197 €35.4%	5
Kokku 2026:	102 896 €	45 024 €	378 197 €
2025 Q4	101 309 €	57 551 €	279 394 €63.5%	6
2025 Q3	221 751 €	78 752 €	765 323 €37.3%	5
2025 Q2	157 269 €	51 617 €	557 434 €93.1%	5
2025 Q1	82 998 €	49 312 €	288 706 €19.6%	5
Kokku 2025:	563 327 €	237 232 €	1 890 857 €8.4%
2024 Q4	105 548 €	52 487 €	359 187 €47.1%	4
2024 Q3	165 412 €	51 633 €	679 257 €36.3%	5
2024 Q2	100 245 €	26 560 €	498 453 €139.9%	4
2024 Q1	74 116 €	31 131 €	207 781 €10.4%	1
Kokku 2024:	445 321 €	161 811 €	1 744 678 €65.4%
2023 Q4	37 440 €	19 813 €	231 797 €38.6%	1
2023 Q3	65 266 €	20 168 €	377 269 €26.4%	1
2023 Q2	53 045 €	22 662 €	298 418 €102.3%	1
2023 Q1	36 037 €	25 212 €	147 534 €7.4%	2
Kokku 2023:	191 788 €	87 854 €	1 055 018 €8.8%
2022 Q4	50 956 €	22 003 €	137 334 €53.3%	3
2022 Q3	73 547 €	30 691 €	294 123 €23.6%	3
2022 Q2	86 725 €	36 908 €	384 890 €150.3%	5
2022 Q1	48 033 €	34 985 €	153 774 €9.3%	5
Kokku 2022:	259 261 €	124 588 €	970 121 €0.6%
2021 Q4	44 906 €	28 644 €	169 513 €40.2%	6
2021 Q3	61 667 €	30 522 €	283 691 €20.5%	5
2021 Q2	63 222 €	17 996 €	356 937 €130.9%	4
2021 Q1	31 930 €	22 902 €	154 568 €29.6%	8
Kokku 2021:	201 725 €	100 064 €	964 709 €11.6%
2020 Q4	52 933 €	23 396 €	219 534 €13.9%	10
2020 Q3	37 404 €	21 637 €	192 784 €35.5%	10
2020 Q2	53 974 €	19 837 €	298 905 €95.3%	10
2020 Q1	51 471 €	26 726 €	153 053 €17.2%	10
Kokku 2020:	195 781 €	91 596 €	864 276 €11.2%
2019 Q4	31 178 €	16 028 €	130 608 €48.2%	10
2019 Q3	52 106 €	17 327 €	252 005 €10.4%	10
2019 Q2	39 458 €	15 634 €	281 118 €147.3%	9
2019 Q1	19 122 €	11 887 €	113 667 €21.8%	9
Kokku 2019:	141 864 €	60 876 €	777 398 €11.3%
2018 Q4	21 718 €	14 155 €	93 339 €58.0%	9
2018 Q3	43 736 €	17 009 €	222 082 €17.8%	9
2018 Q2	43 682 €	14 234 €	270 221 €139.2%	9
2018 Q1	21 208 €	10 753 €	112 956 €22.1%	8
Kokku 2018:	130 344 €	56 151 €	698 598 €5.0%
2017 Q4	20 202 €	14 219 €	92 496 €58.7%	8
2017 Q3	59 918 €	25 359 €	224 018 €28.3%	10
2017 Q2	51 351 €	19 211 €	312 389 €192.4%	14
2017 Q1	42 037 €	19 842 €	106 846 €59.3%	13
Kokku 2017:	173 508 €	78 631 €	735 749 €1.9%
2016 Q4	35 150 €	19 408 €	262 299 €47.1%	13
2016 Q3	36 978 €	13 195 €	178 340 €19.7%	13
2016 Q2	39 362 €	11 021 €	148 945 €7.1%	13
2016 Q1	22 343 €	11 867 €	160 391 €	13
Kokku 2016:	133 833 €	55 491 €	749 975 €
2015 Q4	39 086 €	11 036 €	0 €	1
2015 Q3	32 909 €	9 842 €	0 €	1
2015 Q2	34 063 €	9 571 €	0 €	1
2015 Q1	24 082 €	9 965 €	0 €	1
Kokku 2015:	130 140 €	40 414 €	0 €

Revenue by industry

	2022	2023	2024
Auditing	901 322 €	1 436 700 €	1 953 547 €

Tax debts

No tax debt found

No tax debt as of 03.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Alex Steinberg	39206XXXXXX	30.06.1992 (33)	Board member	27.08.2024	-
Merili Pruuel	48404XXXXXX	22.04.1984 (42)	Procurator	29.03.2023	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Board member	06.05.2015	-
Mai Palmipuu	45906XXXXXX	13.06.1959 (66)	Board member	15.11.2013	-

13 inactive record hidden, extended access to the information portal is required to view history!

1 - 4 / 4 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Alex Steinberg	39206XXXXXX	30.06.1992 (33)	Shareholder	4 560,00 EUR	20	Sole ownership	01.09.2023	-
Merili Pruuel	48404XXXXXX	22.04.1984 (42)	Shareholder	4 560,00 EUR	20	Sole ownership	01.09.2023	-
Mai Palmipuu	45906XXXXXX	13.06.1959 (66)	Shareholder	4 560,00 EUR	20	Sole ownership	01.09.2023	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Shareholder	4 560,00 EUR	20	Sole ownership	01.09.2023	-

37 inactive record hidden, extended access to the information portal is required to view history!

1 - 4 / 4 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Priit Möldre	37507XXXXXX	31.07.1975 (50)	Founder	21.11.2003	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Founder	21.11.2003	-
Tiina Maalinn	46211XXXXXX	01.11.1962 (63)	Founder	21.11.2003	-
Urve Kipper	44602XXXXXX	03.02.1946 (80)	Founder	21.11.2003	-

1 - 4 / 4 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Alex Steinberg	39206XXXXXX	30.06.1992 (33)	Direct holding	17.03.2023	-
Merili Pruuel	48404XXXXXX	22.04.1984 (42)	Direct holding	17.03.2023	-
Mai Palmipuu	45906XXXXXX	13.06.1959 (66)	Direct holding	03.09.2018	-
Sergei Tšistjakov	36711XXXXXX	30.11.1967 (58)	Direct holding	03.09.2018	-

3 inactive record hidden, extended access to the information portal is required to view history!

1 - 4 / 4 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2 inactive record hidden, extended access to the information portal is required to view history!

2026 Q1

Turnover

Amount

378 197 €

Monthly average

126 066 €

Per employee

25 213 €

Equity ratio

552,92%

Labour taxes

Turnover ratio

11,90%

Tax ratio

43,76%

Monthly average

15 008 €

Per employee

2 729 €

State taxes

Monthly average

34 299 €

Turnover ratio

27,21%

Estimated salary

Gross salary

4 836 €

Net salary

3 742 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	796 342 €11.2%	715 843 €70.1%	420 849 €24.4%	338 185 €20.6%	425 803 €47.2%	289 223 €
Non-current assets	44 557 €31.4%	64 913 €8.5%	59 819 €188.1%	20 762 €44.7%	14 345 €11.6%	16 223 €
Total assets	840 899 €7.7%	780 756 €62.4%	480 668 €33.9%	358 947 €18.4%	440 148 €44.1%	305 446 €
Short-term liabilities	282 744 €79.0%	157 939 €21.4%	130 105 €40.4%	218 471 €21.8%	279 499 €45.9%	191 634 €
Long-term liabilities	-	-	15 568 €226.2%	4 773 €36.8%	7 549 €	-
Total liabilities	282 744 €79.0%	157 939 €8.4%	145 673 €34.7%	223 244 €22.2%	287 048 €49.8%	191 634 €
Share or stock capital	22 800 €	22 800 €	22 800 €	22 800 €	22 800 €	22 800 €
Retained earnings	191 793 €31.5%	145 882 €279.8%	38 414 €89.2%	20 301 €43.6%	36 011 €4.9%	34 317 €
Net profit	343 562 €24.3%	454 135 €65.9%	273 781 €195.7%	92 602 €1.8%	94 289 €66.3%	56 695 €
Equity	558 155 €10.4%	622 817 €85.9%	334 995 €146.9%	135 703 €11.4%	153 100 €34.5%	113 812 €
Turnover	1 953 547 €36.0%	1 436 700 €59.4%	901 322 €10.6%	1 007 825 €8.2%	931 332 €14.0%	817 232 €
Profit margin	17.59%44.4%	31.61%4.1%	30.38%230.6%	9.19%9.2%	10.12%45.9%	6.94%

Financial ratios

	2023	2022	2021	2020	2019
Profit and cash flow
EBITDA	WMR HGM	SZG MEQ	TKN ZTU	119 981	85 354
Liquidity
Current ratio	F.L	M.U	C.L	1.5	1.5
Quick ratio	M.Y	H.R	M.Q	1.5	1.5
Cash ratio	O.C	S.P	X.L	0.9	0.7
Efficiency
Days sales outstanding (dso)	BP.M	TF.Q	FV.G	64.4	70.6
Asset turnover	J.G	Z.K	T.Q	2.5	2.4
Structure
Debt ratio	X.T	I.F	J.Z	0.7	0.6
Profitability
Operating margin	BV.I%	KX.B%	VR.A%	11.6%	9.3%
Net profit margin	SI.E%	ZD.M%	Y.E%	10.1%	6.9%
Return on assets (roa)	EJ.M%	CF.P%	VM.L%	25.3%	16.8%
Return on equity (roe)	JP.P%	DE.U%	JN.L%	61.6%	49.8%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 10076038 / 31	04.05.2026	Entry - Amendment entry	Entered into force (04.05.2026)
Ä 10076038 / 30	24.03.2026	Entry - Amendment entry under NSPA § 595¹ (1)	Entered into force (24.03.2026)
Ä 10076038 / 29	13.01.2026	Entry - Amendment entry	Entered into force (13.01.2026)
Ä 10076038 / 28	27.08.2024	Entry - Amendment entry	Entered into force (27.08.2024)
Ä 10076038 / 27	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)

1 - 5 / 35 rows

Real estate

No real estate found

Company has no real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date	Participants
2-23-10042/28	Civil case	Court ruling	Bankruptcy law	Anu Vismann	ECLI:EE:HMK:2024:2.23.10042.23266	20.12.2024
2-09-59963/5	Civil case	Court ruling	Reorganisation	Ingrid Niinemägi	ECLI:EE:PMK:2010:2.09.59963.16586	16.04.2010

1 - 2 / 2 rows

Official announcements

Subject	Date
Notice of reduction of share capital of a private-limited company	06.09.2018
Notices of commercial and non-profit associations and foundations	03.02.2014
Notices of commercial and non-profit associations and foundations	19.11.2013
Notices of commercial and non-profit associations and foundations	16.08.2012

1 - 4 / 4 rows

Public transactions

Date	Party	Amount	Classification
29.04.2026	Sihtasutus Kultuuri- ja hariduskeskus Viimsi Artium	2 480.00 € Received	OPERATING EXPENSES Other leisure, culture and religion, incl. administration
28.04.2026	Sihtasutus Rannarahva Muuseum	2 480.00 € Received	OPERATING EXPENSES Museums
02.04.2026	Osaühing Viimsi Haldus	2 914.00 € Received	OPERATING EXPENSES Other economy, incl. economic administration
26.03.2026	Sihtasutus Eesti Draamateater	3 968.00 € Received	OPERATING EXPENSES Theatres
16.01.2026	SIHTASUTUS EESTI FILMI INSTITUUT	12 648.00 € Received	OPERATING EXPENSES Audiovisual, incl. cinema

1 - 5 / 105 rows

.ee domains

Domain	Status	Registered	Expires	End
assertum.ee	Active	19.11.2013	20.11.2026	-
kmra.ee	Active	04.07.2010	27.12.2026	-

1 - 2 / 2 rows

Enforcement proceedings

No enforcement proceedings found

Company has no active debts with bailiffs

Payment orders

No payment orders found

Company has no court-ordered payment orders