General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

188

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

Osaühing ILU JA TERVIS

Legal form:

Private limited company

Registry code:

10176579

VAT no.:

EE101961187

Fiscal-year period:

01.01 - 31.12

Established:

20.12.1996 (29)

Capital:

383 469 EUR

Address:

Pärnu mnt 130, Kesklinna linnaosa, Tallinn, Harju maakond, 11313

Status:

Registered

Contacts

Email:

merike@kosmeetikakool.ee

Phone:

+372 6010737

Phone:

+372 6555133

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Non-specialised retail trade
47121 - Other non-specialised retail trade
EDUCATION
Education
Basic education, grade III, general secondary education and vocational education
Vocational education (without educational prerequisites or based on basic education), secondary vocational education
85321 - Vocational education institutions

VAT liability

	Start	End
EE101961187	10.04.2017

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	Due date 30.06.2026
2024	01.01.2024 - 31.12.2024	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	25.07.2024	Valid
2022	01.01.2022 - 31.12.2022	30.06.2023	Valid
2021	01.01.2021 - 31.12.2021	29.06.2022	Valid
2020	01.01.2020 - 31.12.2020	14.07.2021	Valid
2019	01.01.2019 - 31.12.2019	22.10.2020	Valid
2018	01.01.2018 - 31.12.2018	03.07.2019	Valid
2017	01.01.2017 - 31.12.2017	09.10.2018	Valid
2016	01.01.2016 - 31.12.2016	28.06.2017	Valid
2015	01.01.2015 - 31.12.2015	30.06.2016	Valid
2014	01.01.2014 - 31.12.2014	10.06.2015	Valid
2013	01.01.2013 - 31.12.2013	25.06.2014	Valid
2012	01.01.2012 - 31.12.2012	19.06.2013	Valid
2011	01.01.2011 - 31.12.2011	27.05.2012	Valid
2010	01.01.2010 - 31.12.2010	20.05.2011	Valid
2009	01.01.2009 - 31.12.2009	18.05.2010	Valid
2008	01.01.2008 - 31.12.2008	10.06.2009	Valid
2007	01.01.2007 - 31.12.2007	12.06.2008	Valid
2006	01.01.2006 - 31.12.2006	05.06.2007	Valid
2005	01.01.2005 - 31.12.2005	08.06.2006	Valid
2004	01.01.2004 - 31.12.2004	14.06.2005	Valid
2003	01.01.2003 - 31.12.2003	31.05.2004	Valid
2002	01.01.2002 - 31.12.2002	09.06.2003	Valid
2001	01.01.2001 - 31.12.2001	06.06.2002	Valid
2000	01.01.2000 - 31.12.2000	12.06.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

View summary

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

188

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	6 845 €	3 466 €	23 980 €17.8%	2
Kokku 2026:	6 845 €	3 466 €	23 980 €
2025 Q4	7 625 €	4 251 €	29 164 €34.4%	2
2025 Q3	6 978 €	3 853 €	21 700 €16.2%	2
2025 Q2	7 127 €	4 454 €	25 904 €10.2%	2
2025 Q1	7 093 €	3 608 €	28 853 €0.1%	3
Kokku 2025:	28 823 €	16 166 €	105 621 €0.3%
2024 Q4	8 090 €	3 887 €	28 870 €20.3%	2
2024 Q3	5 603 €	3 491 €	24 002 €15.3%	2
2024 Q2	8 831 €	4 756 €	28 324 €14.5%	2
2024 Q1	9 693 €	6 576 €	24 729 €8.1%	2
Kokku 2024:	32 217 €	18 710 €	105 925 €2.5%
2023 Q4	11 779 €	8 219 €	26 905 €21.2%	2
2023 Q3	11 358 €	9 858 €	22 207 €6.1%	6
2023 Q2	11 710 €	9 817 €	23 641 €22.6%	6
2023 Q1	13 522 €	9 487 €	30 558 €13.0%	6
Kokku 2023:	48 368 €	37 381 €	103 310 €8.8%
2022 Q4	13 568 €	10 029 €	27 050 €22.8%	6
2022 Q3	11 659 €	9 625 €	22 028 €12.9%	6
2022 Q2	11 952 €	8 705 €	25 286 €22.6%	6
2022 Q1	10 977 €	8 492 €	20 618 €16.1%	6
Kokku 2022:	48 156 €	36 851 €	94 982 €19.4%
2021 Q4	8 406 €	5 238 €	24 566 €20.3%	6
2021 Q3	6 273 €	5 141 €	20 420 €24.3%	3
2021 Q2	7 244 €	5 029 €	16 426 €9.6%	3
2021 Q1	8 327 €	6 264 €	18 170 €22.9%	4
Kokku 2021:	30 250 €	21 672 €	79 582 €3.5%
2020 Q4	10 508 €	7 768 €	23 556 €0.6%	5
2020 Q3	7 076 €	5 716 €	23 686 €42.0%	6
2020 Q2	7 708 €	6 179 €	16 679 €9.9%	6
2020 Q1	10 204 €	7 904 €	18 509 €40.9%	7
Kokku 2020:	35 497 €	27 568 €	82 429 €13.1%
2019 Q4	10 796 €	7 949 €	31 328 €219.0%	7
2019 Q3	8 238 €	7 358 €	9 821 €44.5%	8
2019 Q2	9 228 €	7 823 €	17 691 €26.0%	7
2019 Q1	10 339 €	9 032 €	14 044 €21.8%	8
Kokku 2019:	38 601 €	32 162 €	72 884 €16.6%
2018 Q4	11 590 €	9 687 €	17 968 €0.8%	10
2018 Q3	9 833 €	8 957 €	18 107 €17.0%	10
2018 Q2	11 532 €	9 716 €	15 477 €41.2%	9
2018 Q1	11 355 €	10 700 €	10 959 €36.3%	10
Kokku 2018:	44 310 €	39 060 €	62 511 €91.8%
2017 Q4	13 647 €	11 958 €	17 207 €69.0%	10
2017 Q3	10 494 €	10 163 €	10 179 €95.3%	10
2017 Q2	11 969 €	12 356 €	5 211 €	10
2017 Q1	9 482 €	10 047 €	0 €100.0%	12
Kokku 2017:	45 592 €	44 524 €	32 597 €81.9%
2016 Q4	10 724 €	11 308 €	47 038 €17.8%	6
2016 Q3	9 073 €	9 600 €	39 935 €14.1%	6
2016 Q2	10 699 €	11 180 €	46 507 €0.6%	6
2016 Q1	10 498 €	11 242 €	46 767 €22.1%	6
Kokku 2016:	40 994 €	43 330 €	180 247 €30.4%
2015 Q4	13 427 €	14 167 €	60 036 €5.4%	8
2015 Q3	14 171 €	14 971 €	63 442 €9.2%	8
2015 Q2	15 569 €	16 487 €	69 869 €6.6%	8
2015 Q1	14 659 €	15 464 €	65 533 €	8
Kokku 2015:	57 826 €	61 089 €	258 880 €

Revenue by industry

	2022	2023	2024
Other non-specialised retail trade			94 741 €
Activities of vocational education institutions	70 063 €	42 962 €	27 809 €
Retail sale in other non-specialised stores	92 795 €	94 160 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Merike Ivask-Maasikas	-	01.06.1969 (57)	Board member	05.11.2008	-

6 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
Merike Ivask-Maasikas	-	01.06.1969 (57)	Shareholder	383 469,00 EUR	100	Sole ownership	02.09.2023	-

3 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
Merike Ivask-Maasikas	-	01.06.1969 (57)	Direct holding	24.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

23 980 €

Monthly average

7 993 €

Per employee

3 997 €

Equity ratio

2,08%

Labour taxes

Turnover ratio

14,45%

Tax ratio

50,64%

Monthly average

1 155 €

Per employee

578 €

State taxes

Monthly average

2 282 €

Turnover ratio

28,54%

Estimated salary

Gross salary

1 215 €

Net salary

1 048 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	148 617 €11.4%	167 702 €10.5%	187 296 €14.5%	163 533 €16.0%	140 969 €19.1%	174 351 €
Non-current assets	427 696 €4.6%	448 526 €2.2%	458 541 €4.0%	477 807 €3.9%	497 073 €3.7%	516 339 €
Total assets	576 313 €6.5%	616 228 €4.6%	645 837 €0.7%	641 340 €0.5%	638 042 €7.6%	690 690 €
Short-term liabilities	56 548 €44.2%	101 374 €16.5%	121 398 €10.5%	109 904 €7.6%	102 142 €12.0%	91 196 €
Long-term liabilities	-	-	-	-	41 325 €35.7%	64 281 €
Total liabilities	56 548 €44.2%	101 374 €16.5%	121 398 €10.5%	109 904 €23.4%	143 467 €7.7%	155 477 €
Share or stock capital	383 469 €	383 469 €	383 469 €	383 469 €	383 469 €	383 469 €
Retained earnings	117 377 €16.7%	140 969 €5.0%	148 318 €33.5%	111 106 €26.8%	151 744 €11.3%	136 388 €
Net profit	18 919 €297.4%	-9 584 €30.4%	-7 348 €119.9%	36 861 €190.7%	-40 638 €364.6%	15 356 €
Equity	519 765 €1.0%	514 854 €1.8%	524 439 €1.3%	531 436 €7.5%	494 575 €7.6%	535 213 €
Turnover	122 551 €10.6%	137 122 €15.8%	162 858 €16.7%	195 623 €3.4%	189 211 €17.5%	229 392 €
Profit margin	15.44%320.9%	-6.99%54.9%	-4.51%123.9%	18.84%187.7%	-21.48%420.8%	6.69%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	ZW CQV	BQ GAZ	VA FHW	57 472	-18 291
Liquidity
Current ratio	F.E	V.O	J.S	1.5	1.4
Quick ratio	A.L	H.W	W.L	1.2	1.1
Cash ratio	H.M	Q.V	R.L	0.8	0.7
Efficiency
Days sales outstanding (dso)	OFF.K	CKS.O	KUS.B	81.1	86.4
Asset turnover	H.J	R.J	H.F	0.3	0.3
Structure
Debt ratio	E.R	G.X	U.A	0.2	0.2
Profitability
Operating margin	CD.K%	-Q.S%	-C.J%	19.5%	-19.8%
Net profit margin	UU.A%	-E.T%	-N.E%	18.8%	-21.5%
Return on assets (roa)	V.Y%	-X.C%	-N.S%	5.8%	-6.1%
Return on equity (roe)	L.S%	-G.Z%	-T.R%	6.9%	-8.2%

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	Deadline	Status
Ä 10122512 / M3	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Deficiencies remedied (26.07.2024)
Ä 10122512 / 12	27.02.2024	Negative entry order - Amendment entry		Entered into force (15.03.2024)
Ä 10122512 / 11	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 10122512 / 10	25.11.2019	Entry - Amendment entry		Entered into force (25.11.2019)
Ä 10122512 / 9	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)

1 - 5 / 19 rows

Real estate

Address	Area	Purpose
Pärnu mnt 130, Kesklinna linnaosa, Tallinn, Harju maakond	1361 m²	Commercial land 35%, Residential land 60%, Industrial land 5%
Pärnu mnt 130, Kesklinna linnaosa, Tallinn, Harju maakond	1361 m²	Commercial land 35%, Residential land 60%, Industrial land 5%
Pärnu mnt 130, Kesklinna linnaosa, Tallinn, Harju maakond	1361 m²	Commercial land 35%, Residential land 60%, Industrial land 5%
Pärnu mnt 130, Kesklinna linnaosa, Tallinn, Harju maakond	1361 m²	Commercial land 35%, Residential land 60%, Industrial land 5%

1 - 4 / 4 rows

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Company has not been issued consumer dispute committee decisions

Official announcements

Subject	Date
Notice of reduction of share capital of a private-limited company	08.03.2024

1 - 1 / 1 rows

Public transactions

Date	Party	Amount	Classification
17.03.2026	Sihtasutus Südalinna Teater	238.94 € Received	OPERATING EXPENSES Theatres
16.03.2026	Sihtasutus Rakvere Teatrimaja	107.85 € Received	OPERATING EXPENSES Theatres
11.02.2026	Tallinna Linnateater	171.64 € Received	OPERATING EXPENSES Theatres
04.02.2026	Sihtasutus Südalinna Teater	207.33 € Received	OPERATING EXPENSES Theatres
29.12.2025	Sihtasutus Südalinna Teater	204.32 € Received	OPERATING EXPENSES Theatres

1 - 5 / 188 rows

.ee domains

Domain	Status	Registered	Expires	End
kosmeetikakool.ee	Active	04.07.2010	18.12.2026	-

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