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

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

osaühing NAOSAR

Legal form:

Private limited company

Registry code:

10323879

VAT no.:

EE100808542

Fiscal-year period:

01.01 - 31.12

Established:

16.12.1997 (28)

Capital:

2 556 EUR

Address:

Vahtra tn 21, Ülenurme alevik, Kambja vald, Tartu maakond, 61714

Status:

Registered

Contacts

Email:

naos@naos.ee

Phone:

+372 5222747

Industries

ACCOMMODATION AND FOOD SERVICE
Food and beverage service activities
Restaurants and mobile food service activities
5611 - Restaurant activities

VAT liability

	Start	End
EE100808542	01.01.2003

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	02.06.2026	Valid
2024	01.01.2024 - 31.12.2024	29.04.2025	Valid
2023	01.01.2023 - 31.12.2023	22.05.2024	Valid
2022	01.01.2022 - 31.12.2022	29.06.2023	Valid
2021	01.01.2021 - 31.12.2021	09.06.2022	Valid
2020	01.01.2020 - 31.12.2020	30.03.2021	Valid
2019	01.01.2019 - 31.12.2019	07.10.2020	Valid
2018	01.01.2018 - 31.12.2018	21.06.2019	Valid
2017	01.01.2017 - 31.12.2017	13.06.2018	Valid
2016	01.01.2016 - 31.12.2016	14.06.2017	Valid
2015	01.01.2015 - 31.12.2015	08.06.2016	Valid
2014	01.01.2014 - 31.12.2014	06.05.2015	Valid
2013	01.01.2013 - 31.12.2013	19.05.2014	Valid
2012	01.01.2012 - 31.12.2012	18.06.2013	Valid
2011	01.01.2011 - 31.12.2011	21.06.2012	Valid
2010	01.01.2010 - 31.12.2010	15.06.2011	Valid
2009	01.01.2009 - 31.12.2009	26.05.2010	Valid
2008	01.01.2008 - 31.12.2008	16.06.2009	Valid
2007	01.01.2007 - 31.12.2007	18.06.2008	Valid
2006	01.01.2006 - 31.12.2006	20.06.2007	Valid
2005	01.01.2005 - 31.12.2005	15.06.2006	Valid
2004	01.01.2004 - 31.12.2004	07.07.2005	Valid
2003	01.01.2003 - 31.12.2003	05.07.2004	Valid
2002	01.01.2002 - 31.12.2002	18.06.2003	Valid
2001	01.01.2001 - 31.12.2001	28.06.2002	Valid
2000	01.01.2000 - 31.12.2000	02.07.2001	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 12.06.2026.

???

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

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	4 634 €	3 112 €	13 872 €39.8%	6
Kokku 2026:	4 634 €	3 112 €	13 872 €
2025 Q4	6 753 €	4 279 €	23 041 €19.9%	8
2025 Q3	7 427 €	4 067 €	28 779 €15.1%	7
2025 Q2	5 750 €	2 737 €	25 012 €69.3%	7
2025 Q1	3 083 €	2 378 €	14 772 €30.0%	5
Kokku 2025:	23 013 €	13 461 €	91 604 €0.3%
2024 Q4	6 104 €	3 932 €	21 097 €30.1%	6
2024 Q3	7 591 €	3 802 €	30 167 €19.6%	6
2024 Q2	5 870 €	3 376 €	25 226 €70.0%	6
2024 Q1	2 499 €	2 327 €	14 835 €24.0%	6
Kokku 2024:	22 064 €	13 437 €	91 325 €4.6%
2023 Q4	4 318 €	2 592 €	19 519 €37.0%	6
2023 Q3	5 256 €	2 163 €	30 963 €26.7%	7
2023 Q2	3 748 €	2 066 €	24 441 €97.6%	8
2023 Q1	1 652 €	1 421 €	12 369 €34.3%	8
Kokku 2023:	14 974 €	8 242 €	87 292 €1.5%
2022 Q4	4 392 €	2 793 €	18 835 €44.3%	8
2022 Q3	4 776 €	2 363 €	33 801 €46.9%	8
2022 Q2	3 561 €	1 913 €	23 012 €121.7%	6
2022 Q1	2 079 €	1 215 €	10 379 €40.2%	8
Kokku 2022:	14 809 €	8 284 €	86 026 €26.2%
2021 Q4	2 979 €	1 843 €	17 369 €42.7%	9
2021 Q3	2 982 €	2 442 €	30 300 €327.1%	7
2021 Q2	1 508 €	1 150 €	7 094 €47.1%	8
2021 Q1	2 733 €	1 728 €	13 423 €32.3%	7
Kokku 2021:	10 201 €	7 163 €	68 186 €16.2%
2020 Q4	4 255 €	2 033 €	19 818 €40.4%	7
2020 Q3	4 675 €	902 €	33 267 €221.4%	8
2020 Q2	2 112 €	947 €	10 351 €42.2%	4
2020 Q1	2 554 €	1 504 €	17 913 €26.2%	5
Kokku 2020:	13 596 €	5 385 €	81 349 €34.3%
2019 Q4	4 253 €	2 443 €	24 283 €44.5%	6
2019 Q3	7 666 €	3 088 €	43 728 €49.5%	10
2019 Q2	4 309 €	2 218 €	29 242 €10.2%	8
2019 Q1	3 762 €	2 870 €	26 539 €10.7%	5
Kokku 2019:	19 990 €	10 619 €	123 792 €3.8%
2018 Q4	4 236 €	3 599 €	23 976 €39.6%	7
2018 Q3	8 213 €	4 056 €	39 683 €11.1%	9
2018 Q2	6 967 €	3 203 €	35 710 €22.0%	10
2018 Q1	5 605 €	3 703 €	29 281 €5.2%	10
Kokku 2018:	25 021 €	14 561 €	128 650 €6.0%
2017 Q4	8 232 €	5 388 €	30 880 €33.9%	9
2017 Q3	9 802 €	4 997 €	46 724 €32.9%	12
2017 Q2	8 804 €	5 154 €	35 150 €45.9%	10
2017 Q1	6 919 €	4 992 €	24 098 €21.0%	11
Kokku 2017:	33 757 €	20 531 €	136 852 €5.9%
2016 Q4	6 356 €	4 699 €	30 523 €3.2%	10
2016 Q3	7 911 €	4 552 €	29 571 €15.4%	10
2016 Q2	8 137 €	5 381 €	34 954 €2.4%	10
2016 Q1	6 434 €	5 254 €	34 131 €11.8%	10
Kokku 2016:	28 838 €	19 886 €	129 179 €5.9%
2015 Q4	7 363 €	5 740 €	38 711 €16.5%	9
2015 Q3	11 314 €	6 872 €	46 346 €66.3%	9
2015 Q2	6 383 €	4 132 €	27 868 €14.3%	9
2015 Q1	5 365 €	3 615 €	24 383 €	9
Kokku 2015:	30 425 €	20 359 €	137 308 €

Revenue by industry

	2022	2023	2024
Restaurant activities			91 286 €
Restaurants and other food service establishments	87 170 €	88 662 €

Tax debts

No tax debt found

No tax debt as of 12.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Jelena Pogosjan	46605XXXXXX	19.05.1966 (60)	Board member	18.01.2005	-

1 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
Jelena Pogosjan	46605XXXXXX	19.05.1966 (60)	Shareholder	2 556,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

13 872 €

Monthly average

4 624 €

Per employee

771 €

Equity ratio

180,91%

Labour taxes

Turnover ratio

22,43%

Tax ratio

67,16%

Monthly average

1 037 €

Per employee

148 €

State taxes

Monthly average

1 545 €

Turnover ratio

33,41%

Estimated salary

Gross salary

492 €

Net salary

510 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	48 167 €11.9%	43 042 €0.8%	43 381 €42.0%	30 549 €39.0%	50 102 €22.5%	40 904 €
Non-current assets	23 200 €28.4%	32 385 €25.6%	43 506 €20.4%	54 627 €25.6%	43 504 €19.5%	54 022 €
Total assets	71 367 €5.4%	75 427 €13.2%	86 887 €2.0%	85 176 €9.0%	93 606 €1.4%	94 926 €
Short-term liabilities	50 677 €2.2%	49 603 €5.9%	52 708 €1.0%	53 239 €12.1%	60 581 €8.9%	66 506 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	50 677 €2.2%	49 603 €5.9%	52 708 €1.0%	53 239 €12.1%	60 581 €8.9%	66 506 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	23 268 €26.4%	31 623 €7.6%	29 381 €3.6%	30 469 €17.8%	25 864 €9.9%	23 528 €
Net profit	-5 134 €38.6%	-8 355 €472.7%	2 242 €306.1%	-1 088 €123.6%	4 605 €97.1%	2 336 €
Equity	20 690 €19.9%	25 824 €24.4%	34 179 €7.0%	31 937 €3.3%	33 025 €16.2%	28 420 €
Turnover	91 286 €3.0%	88 662 €1.7%	87 170 €30.5%	66 776 €16.4%	79 887 €33.1%	119 438 €
Profit margin	-5.62%40.3%	-9.42%466.4%	2.57%257.9%	-1.63%128.3%	5.76%194.7%	1.96%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	C.N	V.L	S.J	0.6	0.8
Quick ratio	W.K	L.I	N.W	0.3	0.6
Cash ratio	E.B	K.B	T.Y	0.3	0.6
Efficiency
Days sales outstanding (dso)	E.U	T.F	M.N	-	-
Asset turnover	S.W	R.O	X.G	0.7	0.8
Structure
Debt ratio	P.G	I.P	X.H	0.6	0.6
Profitability
Operating margin	-T.U%	-R.X%	X.I%	-7.0%	5.8%
Net profit margin	-B.M%	-B.V%	P.J%	-1.6%	5.8%
Return on assets (roa)	-N.D%	-XS.F%	G.M%	-1.2%	4.9%
Return on equity (roe)	-EO.F%	-SI.P%	T.U%	-3.4%	13.9%

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

Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	KTO002882	Commerce > Catering	Valid	15.04.2005	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Status
Ä 20010158 / 10	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 20010158 / 9	13.06.2018	Entry - Amendment entry	Entered into force (13.06.2018)
Ä 20010158 / 8	18.01.2018	Entry - Amendment entry	Entered into force (18.01.2018)
Ä 20010158 / 7	22.12.2017	Entry - Amendment entry	Entered into force (22.12.2017)
Ä 20010158 / 6	03.12.2017	Entry - Amendment entry	Entered into force (03.12.2017)

1 - 5 / 8 rows

Real estate

Address	Area	Purpose
Vahtra tn 21, Ülenurme alevik, Kambja vald, Tartu maakond	2944 m²	Commercial land 100%

1 - 1 / 1 rows

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

Date	Party	Amount	Classification
09.08.2024	Tartu Vallavalitsus	730.00 € Received	OPERATING EXPENSES Youth hobby education and activities
07.03.2023	Alutaguse Vallavalitsus	400.00 € Received	OPERATING EXPENSES Pre-primary education
04.06.2021	Ettevõtluse Arendamise Sihtasutus	3 553.20 € Received	OTHER GRANTS General economic and trade policy

1 - 3 / 3 rows

.ee domains

Domain	Status	Registered	Expires	End
naos.ee	Active	04.07.2010	26.12.2026	-

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