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

308

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

Osaühing Tervise Paradiis

Legal form:

Private limited company

Registry code:

10559955

VAT no.:

EE100787540

Fiscal-year period:

01.01 - 31.12

Established:

01.06.1999 (27)

Former business names:

osaühing Grayborg, OÜ Grayborg

Capital:

35 000 EUR

Address:

Side tn 14, Pärnu linn, Pärnu linn, Pärnu maakond, 80010

Status:

Registered

Contacts

Email:

info@spa.ee

Phone:

+372 4451600

Phone:

+372 4451654

Website:

www.spa.ee

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Non-specialised retail trade
47111 - Non-specialised retail sale mainly of food, beverages or tobacco
ACCOMMODATION AND FOOD SERVICE
Accommodation
Hotels and similar accommodation
55101 - Hotels
Food and beverage service activities
Restaurants and mobile food service activities
Restaurant activities
56111 - Activities of restaurants and cafés
REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
HEALTH CARE AND SOCIAL WORK
Health care
Other health activities
86951 - Rehabilitation services
ARTS, SPORTS AND RECREATION
Sports, amusement and recreation activities
Sports activities
93131 - Operation of sports and fitness facilities
Amusement and recreation activities
93211 - Operation of amusement and theme parks
OTHER SERVICE ACTIVITIES
Service activities
Hairdressing and beauty treatment, day spa services, etc.
Beauty treatment and other beauty services
96221 - Beauty treatment services by cosmeticians

VAT liability

	Start	End
EE100787540	01.11.2002

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	20.06.2025	Valid
2023	01.01.2023 - 31.12.2023	20.06.2024	Valid
2022	01.01.2022 - 31.12.2022	19.06.2023	Valid
2021	01.01.2021 - 31.12.2021	20.06.2022	Valid
2020	01.01.2020 - 31.12.2020	25.06.2021	Valid
2019	01.01.2019 - 31.12.2019	05.08.2020	Valid
2018	01.01.2018 - 31.12.2018	21.06.2019	Valid
2017	01.01.2017 - 31.12.2017	22.06.2018	Valid
2016	01.01.2016 - 31.12.2016	22.06.2017	Valid
2015	01.01.2015 - 31.12.2015	21.06.2016	Valid
2014	01.01.2014 - 31.12.2014	25.06.2015	Valid
2013	01.01.2013 - 31.12.2013	20.06.2014	Valid
2012	01.01.2012 - 31.12.2012	21.06.2013	Valid
2011	01.01.2011 - 31.12.2011	07.06.2012	Valid
2010	01.01.2010 - 31.12.2010	28.04.2011	Valid
2009	01.01.2009 - 31.12.2009	05.05.2010	Valid
2008	01.01.2008 - 31.12.2008	04.06.2009	Valid
2007	01.01.2007 - 31.12.2007	19.05.2008	Valid
2006	01.01.2006 - 31.12.2006	18.04.2007	Valid
2005	01.01.2005 - 31.12.2005	28.04.2006	Valid
2004	01.01.2004 - 31.12.2004	07.06.2005	Valid
2003	01.01.2003 - 31.12.2003	31.05.2004	Valid
2002	01.01.2002 - 31.12.2002	21.04.2003	Valid
2001	01.01.2001 - 31.12.2001	08.01.2003	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 06.06.2026.

???

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

308

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	244 974 €	177 322 €	1 609 854 €0.0%	133
Kokku 2026:	244 974 €	177 322 €	1 609 854 €
2025 Q4	283 426 €	184 719 €	1 609 335 €31.8%	139
2025 Q3	399 462 €	192 275 €	2 358 524 €66.3%	124
2025 Q2	406 921 €	176 298 €	1 418 423 €13.5%	151
2025 Q1	268 863 €	180 075 €	1 638 871 €7.7%	135
Kokku 2025:	1 358 672 €	733 367 €	7 025 153 €4.7%
2024 Q4	371 931 €	166 508 €	1 521 170 €33.9%	143
2024 Q3	344 547 €	189 194 €	2 301 746 €52.0%	138
2024 Q2	211 267 €	169 983 €	1 514 422 €10.5%	161
2024 Q1	163 925 €	168 078 €	1 370 562 €5.7%	150
Kokku 2024:	1 091 670 €	693 763 €	6 707 900 €0.8%
2023 Q4	192 466 €	155 766 €	1 454 111 €36.5%	141
2023 Q3	317 460 €	163 043 €	2 290 367 €65.3%	134
2023 Q2	305 004 €	143 607 €	1 385 698 €15.2%	162
2023 Q1	230 380 €	148 804 €	1 634 961 €11.5%	147
Kokku 2023:	1 045 310 €	611 220 €	6 765 137 €5.0%
2022 Q4	453 218 €	137 259 €	1 466 343 €34.6%	149
2022 Q3	306 971 €	151 615 €	2 242 280 €48.4%	141
2022 Q2	207 348 €	133 613 €	1 510 846 €23.7%	168
2022 Q1	191 195 €	128 065 €	1 221 428 €2.1%	150
Kokku 2022:	1 158 731 €	550 552 €	6 440 898 €66.7%
2021 Q4	226 085 €	137 545 €	1 196 216 €30.1%	141
2021 Q3	177 332 €	142 237 €	1 711 968 €1 553.9%	134
2021 Q2	83 752 €	91 705 €	103 511 €87.9%	139
2021 Q1	108 305 €	92 364 €	852 617 €20.0%	119
Kokku 2021:	595 474 €	463 851 €	3 864 312 €15.8%
2020 Q4	214 883 €	119 913 €	1 065 848 €40.0%	128
2020 Q3	266 263 €	95 049 €	1 777 679 €880.9%	118
2020 Q2	21 144 €	9 157 €	181 227 €88.4%	161
2020 Q1	200 283 €	170 850 €	1 563 044 €8.7%	186
Kokku 2020:	702 573 €	394 969 €	4 587 798 €30.7%
2019 Q4	316 190 €	168 583 €	1 437 876 €36.0%	195
2019 Q3	337 388 €	177 685 €	2 245 239 €57.5%	249
2019 Q2	234 841 €	160 662 €	1 425 109 €5.6%	226
2019 Q1	233 275 €	156 562 €	1 509 742 €10.2%	186
Kokku 2019:	1 121 694 €	663 492 €	6 617 966 €4.7%
2018 Q4	163 753 €	146 792 €	1 370 196 €40.8%	188
2018 Q3	264 140 €	159 460 €	2 315 327 €70.4%	185
2018 Q2	203 262 €	160 452 €	1 358 818 €6.3%	211
2018 Q1	231 913 €	164 688 €	1 278 021 €14.5%	196
Kokku 2018:	863 068 €	631 392 €	6 322 362 €2.9%
2017 Q4	248 603 €	160 952 €	1 494 916 €33.7%	189
2017 Q3	360 170 €	178 069 €	2 254 074 €62.5%	180
2017 Q2	226 920 €	172 468 €	1 387 259 €1.1%	211
2017 Q1	252 729 €	175 371 €	1 371 996 €11.1%	199
Kokku 2017:	1 088 422 €	686 860 €	6 508 245 €5.0%
2016 Q4	218 349 €	159 731 €	1 544 126 €6.2%	142
2016 Q3	318 246 €	170 224 €	1 645 563 €9.0%	142
2016 Q2	178 841 €	156 136 €	1 509 371 €0.8%	142
2016 Q1	202 738 €	154 947 €	1 497 878 €10.0%	142
Kokku 2016:	918 174 €	641 038 €	6 196 938 €5.8%
2015 Q4	145 671 €	143 718 €	1 361 430 €14.5%	147
2015 Q3	330 211 €	168 053 €	1 591 960 €9.5%	147
2015 Q2	155 717 €	153 496 €	1 454 058 €0.2%	147
2015 Q1	218 551 €	153 192 €	1 451 176 €	147
Kokku 2015:	850 150 €	618 459 €	5 858 624 €

Revenue by industry

	2022	2023	2024
Hotels	3 029 685 €	3 174 006 €	3 315 623 €
Operation of amusement and theme parks	1 543 332 €	1 548 922 €	1 430 162 €
Activities of restaurants and cafés			1 040 919 €
Operation of aerobics and fitness facilities	461 177 €	490 388 €	480 860 €
Rehabilitation services			211 428 €
Retail sale in non-specialised stores with food, beverages or tobacco predominating	126 013 €		108 636 €
Beauty treatment services by cosmeticians			55 688 €
Renting and operating of own or leased real estate	25 369 €	29 524 €	30 737 €
Restaurants and other food service establishments	977 955 €	999 122 €
Medical care activities of sanatoriums	210 587 €	221 913 €
Retail sale in other non-specialised stores		115 273 €
Hairdressing and other beauty treatment	51 110 €	60 888 €

Tax debts

No tax debt found

No tax debt as of 06.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Heigo Vare	38103XXXXXX	30.03.1981 (45)	Board member	26.08.2025	-

5 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
aktsiaselts Sanatoorium Tervis	10044XXX	18.06.1996 (29)	Shareholder	35 000,00 EUR	100	Sole ownership	01.09.2023	-

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

1 - 1 / 1 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Audik OÜ	-	-	Audit firm	03.09.2025	-
Toomas Arumäe	36501XXXXXX	10.01.1965 (61)	Chairman of the supervisory board	17.09.2024	-
Karl Ader	38205XXXXXX	04.05.1982 (44)	Supervisory-board member	17.08.2024	-
Rein Tiik	35510XXXXXX	28.10.1955 (70)	Supervisory-board member	04.05.2023	-
Teet Ruuval	37508XXXXXX	21.08.1975 (50)	Founder	01.06.1999	-

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

1 - 5 / 5 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Karl Ader	38205XXXXXX	04.05.1982 (44)	Member of higher governing body (board or supervisory board)	14.12.2024	-
Jaan Ratnik	37407XXXXXX	26.07.1974 (51)	Member of higher governing body (board or supervisory board)	19.10.2018	-
Rein Tiik	35510XXXXXX	28.10.1955 (70)	Member of higher governing body (board or supervisory board)	19.10.2018	-
Toomas Arumäe	36501XXXXXX	10.01.1965 (61)	Member of higher governing body (board or supervisory board)	19.10.2018	-

1 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

2026 Q1

Turnover

Amount

1 609 854 €

Monthly average

536 618 €

Per employee

4 035 €

Equity ratio

1 533,19%

Labour taxes

Turnover ratio

11,01%

Tax ratio

72,38%

Monthly average

59 107 €

Per employee

435 €

State taxes

Monthly average

81 658 €

Turnover ratio

15,22%

Estimated salary

Gross salary

974 €

Net salary

868 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	1 803 055 €17.5%	2 185 876 €9.3%	2 409 217 €32.1%	1 823 529 €35.4%	1 346 606 €74.9%	769 753 €
Non-current assets	14 566 348 €3.0%	15 010 805 €3.5%	15 556 552 €4.3%	16 255 292 €9.4%	14 853 857 €3.6%	15 409 329 €
Total assets	16 369 403 €4.8%	17 196 680 €4.3%	17 965 768 €0.6%	18 078 820 €11.6%	16 200 463 €0.1%	16 179 082 €
Short-term liabilities	1 323 241 €11.1%	1 191 240 €2.0%	1 168 445 €6.6%	1 250 561 €65.4%	3 614 185 €229.8%	1 095 805 €
Long-term liabilities	2 543 935 €16.3%	3 040 795 €14.0%	3 537 654 €8.8%	3 880 204 €34.5%	-	2 884 064 €
Total liabilities	3 867 176 €8.6%	4 232 035 €10.1%	4 706 099 €8.3%	5 130 765 €42.0%	3 614 185 €9.2%	3 979 869 €
Share or stock capital	35 000 €	35 000 €	35 000 €	35 000 €	35 000 €	35 000 €
Retained earnings	12 229 646 €3.1%	12 624 670 €6.0%	11 913 056 €5.1%	12 551 278 €3.2%	12 164 213 €7.1%	11 356 065 €
Net profit	237 581 €22.1%	304 976 €76.7%	1 311 614 €262.5%	361 778 €6.5%	387 065 €52.1%	808 148 €
Equity	12 502 227 €3.6%	12 964 646 €2.2%	13 259 670 €2.4%	12 948 056 €2.9%	12 586 278 €3.2%	12 199 213 €
Turnover	6 674 053 €0.5%	6 640 036 €3.3%	6 425 228 €67.3%	3 840 247 €11.0%	4 314 479 €34.1%	6 546 154 €
Profit margin	3.56%22.5%	4.59%77.5%	20.41%116.7%	9.42%5.0%	8.97%27.3%	12.35%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	O WMY OOL	C IED NYQ	A YOJ IJK	1 112 260	1 096 702
Liquidity
Current ratio	A.Q	L.H	B.T	1.5	0.4
Quick ratio	L.A	I.H	E.G	1.4	0.3
Cash ratio	O.T	H.N	J.Q	1.3	0.3
Efficiency
Days sales outstanding (dso)	NT.B	R.P	W.Y	7.4	9.1
Asset turnover	Q.Y	O.M	S.D	0.2	0.3
Structure
Debt ratio	K.Z	Q.K	J.J	0.3	0.2
Profitability
Operating margin	J.I%	A.G%	EQ.E%	11.2%	9.7%
Net profit margin	H.G%	T.S%	HQ.Y%	9.4%	9.0%
Return on assets (roa)	P.R%	G.T%	H.E%	2.1%	2.4%
Return on equity (roe)	L.I%	J.D%	L.V%	2.8%	3.1%

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	KTO014734	Commerce > Catering	Valid	15.07.2011	-
Notice of economic activity	KJK031631	Commerce > Retail trade	Valid	02.02.2009	-
Notice of economic activity	KTO001943	Commerce > Catering	Valid	22.02.2005	-
Notice of economic activity	KTO001944	Commerce > Catering	Valid	22.02.2005	-
Notice of economic activity	KTO001945	Commerce > Catering	Valid	22.02.2005	-

1 - 5 / 8 rows

Regulations

Regulation no.	Date	Type	Status
Ä 30016844 / 14	26.08.2025	Entry - Amendment entry	Entered into force (26.08.2025)
Ä 30016844 / M8	13.08.2025	Order to remedy deficiencies - Amendment entry	Deficiencies remedied (26.08.2025)
Ä 30016844 / 13	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 30016844 / 12	10.05.2023	Entry - Amendment entry	Entered into force (10.05.2023)
Ä 30016844 / 11	18.01.2018	Entry - Amendment entry	Entered into force (18.01.2018)

1 - 5 / 21 rows

Real estate

Address	Area	Purpose
Side tn 14, Pärnu linn, Pärnu linn, Pärnu maakond	52113 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

Court decisions

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-22-6281/57	Civil case	Court judgment	Law of obligations	Üllar Roostoja, Indrek Parrest, Kersti Kerstna-Vaks	ECLI:EE:TRRK:2024:2.22.6281.23369	14.10.2024
2-08-61246/3	Civil case	Court judgment (Default judgment)	Law of obligations	Ivika Sillaots	ECLI:EE:PMK:2009:2.08.61246.20399	11.05.2009
2-08-61252/3	Civil case	Court judgment (Default judgment)	Law of obligations	Ingrid Hallas	ECLI:EE:PMK:2009:2.08.61252.17965	24.04.2009

1 - 3 / 3 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
14.04.2026	Pärnu Spordikool	150.00 € Received	OPERATING EXPENSES Sport
16.03.2026	Kaitsevägi	191.25 € Received	OPERATING EXPENSES Military defence
16.03.2026	Pärnu Spordikool	150.00 € Received	OPERATING EXPENSES Sport
13.03.2026	Maksu- ja Tolliamet	1 852.01 € Received	OPERATING EXPENSES Financial and fiscal policy
13.03.2026	Maksu- ja Tolliamet	3 083.99 € Received	PERSONNEL EXPENSES Financial and fiscal policy

1 - 5 / 308 rows

.ee domains

Domain	Status	Registered	Expires	End
restoranpurpur.ee	Active	17.05.2023	18.05.2033	-
waterpark.ee	Active	29.05.2019	30.05.2028	-
spasport.ee	Active	06.10.2014	07.10.2027	-
spa.ee	Active	04.07.2010	01.10.2027	-
terviseparadiis.ee	Active	04.07.2010	01.10.2027	-

1 - 5 / 5 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