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Attest Advisory OÜ

Legal form:

Private limited company

Registry code:

14048720

VAT no.:

EE102260984

Fiscal-year period:

01.01 - 31.12

Established:

13.05.2016 (10)

Former business names:

Upper Market OÜ, Upper Market UÜ

Capital:

2 500 EUR

Address:

Padriku tee 12/3-4, Pirita linnaosa, Tallinn, Harju maakond, 11912

Status:

Registered

Contacts

Email:

info@attest.ee

Phone:

+372 6027075

Industries

ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
Office administration and other business support services
Business support service activities n.e.c.
82991 - Other business support service activities n.e.c.

VAT liability

	Start	End
EE102260984	02.06.2020

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	29.06.2026	Valid
2024	01.01.2024 - 31.12.2024	28.06.2025	Valid
2023	01.01.2023 - 31.12.2023	23.06.2024	Valid
2022	01.01.2022 - 31.12.2022	15.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	22.08.2021	Valid
2019	01.01.2019 - 31.12.2019	31.10.2020	Valid
2018	01.01.2018 - 31.12.2018	10.07.2019	Valid
2017	01.01.2017 - 31.12.2017	26.02.2019	Valid
2016	13.05.2016 - 31.12.2016	23.11.2017	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

Delayed declarations

	Deadline	Submitted
Income- and social-tax return	10.03.2026	11.03.2026	1 days overdue

???

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 debt

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Real estate

.ee domains

Licenses

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	2 937 €	2 699 €	2 569 €15.9%	1
2026 Q1	1 470 €	1 428 €	2 217 €44.3%	1
Kokku 2026:	4 407 €	4 127 €	4 786 €
2025 Q4	1 928 €	1 803 €	3 978 €52.9%	1
2025 Q3	1 796 €	1 283 €	8 441 €117.4%	1
2025 Q2	572 €	243 €	3 883 €172.5%	-
2025 Q1	396 €	241 €	1 425 €77.4%	-
Kokku 2025:	4 692 €	3 570 €	17 727 €56.6%
2024 Q4	459 €	236 €	6 294 €25.5%	-
2024 Q3	440 €	236 €	8 451 €27.7%	-
2024 Q2	612 €	236 €	11 681 €18.8%	-
2024 Q1	438 €	236 €	14 392 €27.0%	-
Kokku 2024:	1 949 €	944 €	40 818 €14.8%
2023 Q4	523 €	263 €	11 328 €71.6%	-
2023 Q3	642 €	315 €	6 603 €30.4%	-
2023 Q2	704 €	315 €	9 488 €16.7%	-
2023 Q1	3 105 €	315 €	8 127 €41.1%	-
Kokku 2023:	4 974 €	1 209 €	35 546 €13.6%
2022 Q4	3 472 €	315 €	13 796 €17.9%	-
2022 Q3	653 €	315 €	16 810 €209.4%	-
2022 Q2	506 €	315 €	5 434 €6.0%	-
2022 Q1	507 €	315 €	5 125 €48.3%	-
Kokku 2022:	5 138 €	1 261 €	41 165 €14.0%
2021 Q4	2 284 €	2 169 €	9 908 €9.1%	-
2021 Q3	3 200 €	3 105 €	9 080 €27.9%	1
2021 Q2	3 032 €	3 105 €	7 099 €29.1%	1
2021 Q1	3 611 €	2 997 €	10 019 €8.1%	1
Kokku 2021:	12 126 €	11 375 €	36 105 €63.6%
2020 Q4	1 327 €	0 €	10 904 €2.3%	1
2020 Q3	1 265 €	0 €	11 161 €	-
2020 Q2	0 €	0 €	0 €	-
2020 Q1	0 €	0 €	0 €	0
Kokku 2020:	2 593 €	0 €	22 065 €
2019 Q4	0 €	0 €	0 €	0
2019 Q3	0 €	0 €	0 €	0
2019 Q2	0 €	0 €	0 €	0
2019 Q1	0 €	0 €	0 €	0
Kokku 2019:	0 €	0 €	0 €
2018 Q4	301 €	187 €	0 €	1
2018 Q3	572 €	481 €	0 €	1
2018 Q2	301 €	187 €	0 €	1
2018 Q1	0 €	0 €	0 €	0
Kokku 2018:	1 174 €	855 €	0 €
2017 Q4	0 €	0 €	0 €	0
2017 Q3	0 €	0 €	0 €	0
2017 Q2	0 €	0 €	0 €	0
2017 Q1	0 €	0 €	0 €	0
Kokku 2017:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Other business support service activities n.e.c.	31 369 €	32 678 €	49 635 €
Accounting and tax consultancy	5 190 €

Tax debts

No tax debt found

No tax debt as of 21.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Jüri Krupenski	38203XXXXXX	24.03.1982 (44)	Board member	08.05.2017	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Attest Holding OÜ	-	31.12.2021 (4)	Shareholder	2 500,00 EUR	100	Sole ownership	02.09.2023	-

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

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Jüri Krupenski	38203XXXXXX	24.03.1982 (44)	Direct holding	22.10.2018	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
Korema Trading OÜ	07.07.2026	Shareholder	2 500,00 EUR	100	Sole ownership	07.07.2026	-
Threadless OÜ	05.06.2026	Shareholder	2 500,00 EUR	100	Sole ownership	05.06.2026	-
Bluecart SE Swecatch OÜ	07.01.2015	Shareholder	2 500,00 EUR	100	Sole ownership	04.05.2026	-
Fin Mectec OÜ	15.01.2024	Shareholder	2 500,00 EUR	100	Sole ownership	16.04.2026	-
Ba3bo9 Rekrytering OÜ	16.02.2026	Shareholder	2 500,00 EUR	100	Sole ownership	16.02.2026	-

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

1 - 5 / 40 rows

2026 Q2

Turnover

Amount

2 569 €

Monthly average

856 €

Per employee

856 €

Equity ratio

34,25%

Labour taxes

Turnover ratio

105,06%

Tax ratio

91,90%

Monthly average

900 €

Per employee

900 €

State taxes

Monthly average

979 €

Turnover ratio

114,32%

Estimated salary

Gross salary

1 757 €

Net salary

1 451 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	124 198 €30.8%	94 936 €177.6%	34 195 €14.5%	29 873 €31.8%	43 773 €10.4%	48 856 €43.1%	85 866 €
Non-current assets	179 542 €0.7%	178 287 €28.1%	247 989 €0.6%	249 481 €4.4%	260 967 €39.8%	186 705 €106.5%	90 400 €
Total assets	303 740 €11.2%	273 223 €3.2%	282 184 €1.0%	279 354 €8.3%	304 740 €29.4%	235 561 €33.6%	176 266 €
Short-term liabilities	179 333 €15.7%	154 963 €5.3%	147 139 €2.0%	144 251 €11.9%	128 917 €273.6%	34 504 €349.9%	7 670 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	179 333 €15.7%	154 963 €5.3%	147 139 €2.0%	144 251 €11.9%	128 917 €273.6%	34 504 €349.9%	7 670 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	115 760 €13.2%	133 291 €0.5%	132 603 €4.1%	138 301 €30.3%	198 557 €19.5%	166 096 €47.6%	112 508 €
Net profit	6 147 €135.1%	-17 531 €30 125.9%	-58 €99.0%	-5 698 €77.4%	-25 234 €177.7%	32 461 €39.4%	53 588 €
Equity	124 407 €5.2%	118 260 €12.4%	135 045 €0.0%	135 103 €23.2%	175 823 €12.6%	201 057 €19.3%	168 596 €
Turnover	49 635 €51.9%	32 678 €10.6%	36 559 €5.8%	38 809 €8.5%	35 754 €42.5%	62 169 €26.2%	84 282 €
Profit margin	12.38%123.1%	-53.65%33 715.6%	-0.16%98.9%	-14.68%79.2%	-70.58%235.2%	52.21%17.9%	63.58%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	DC ELQ	-FS WUM	P QIH	-10 330	-21 668
Liquidity
Current ratio	I.N	M.F	D.B	0.2	0.3
Quick ratio	J.P	J.Y	O.S	0.2	0.3
Cash ratio	O.T	L.I	X.C	0.0	0.0
Efficiency
Days sales outstanding (dso)	XTI.U	QFA.Z	USK.D	658.4	511.9
Asset turnover	U.Y	Y.Z	K.E	0.1	0.1
Structure
Debt ratio	B.U	Z.L	Q.G	0.5	0.4
Profitability
Operating margin	CL.N%	-ZE.U%	Q.Y%	-40.8%	-72.0%
Net profit margin	MH.W%	-TM.A%	-P.P%	-14.7%	-70.6%
Return on assets (roa)	F.Y%	-G.D%	L.L%	-2.0%	-9.3%
Return on equity (roe)	J.L%	-OR.Q%	A.Z%	-4.2%	-14.4%

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Licences & notices

Type	Number	Field	Status	Start	End
License	FIU000317	Financial services > Trust-and-company service	Valid	08.05.2019	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Status
Ä 50030085 / 9	14.09.2023	Entry - Amendment entry	Entered into force (14.09.2023)
Ä 50030085 / 8	02.09.2023	Entry - Amendment entry	Entered into force (02.09.2023)
Ä 50030085 / 7	21.11.2019	Entry - Amendment entry under CRA § 525 (2)	Entered into force (21.11.2019)
Ä 50030085 / 6	17.05.2019	Entry - Amendment entry	Entered into force (17.05.2019)
Ä 50030085 / 5	19.01.2018	Entry - Amendment entry	Entered into force (19.01.2018)

1 - 5 / 10 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

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

No public transactions found

Company has no public transactions

.ee domains

Domain	Status	Registered	Expires	End
attest.ee	Active	08.05.2017	09.05.2027	-

1 - 1 / 1 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