osaühing Culina

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.05.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	30.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	27.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	04.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	02.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	02.07.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	21.06.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	30.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	30.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	21.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	26.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	27.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	12.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	20.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	06.06.2012	Valid	PDF
2009	01.01.2009 – 31.12.2009	29.06.2010	Expired	PDF
2008	01.01.2008 – 31.12.2008	01.07.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	26.06.2008	Valid	PDF
2006	01.01.2006 – 31.12.2006	29.06.2007	Valid	PDF
2005	01.01.2005 – 31.12.2005	15.06.2006	Valid	PDF
2004	01.01.2004 – 31.12.2004	30.06.2005	Valid	PDF
2003	01.01.2003 – 31.12.2003	24.01.2005	Valid	PDF
2002	01.01.2002 – 31.12.2002	10.02.2004	Valid	PDF
2001	08.09.2000 – 31.12.2001	17.01.2003	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 20.10.2026.

Delayed declarations

VAT return	20.01.2026	28.01.2026	8 d overdue
VAT return	20.10.2025	24.10.2025	4 d overdue
Income- and social-tax return	10.10.2025	13.10.2025	3 d overdue

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses1 Regulations7 Public transactions190 Grants–State aid3 Public procurement9 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	13 574 €	8 580 €	40 284 €+7,1%	3
2026 Q2	11 710 €	6 869 €	37 620 €−8,8%	3
2026 Q1	12 654 €	7 397 €	41 270 €+6,3%	3
Total 2026:	37 938 €	22 846 €	119 174 €
2025 Q4	12 305 €	7 363 €	38 826 €−1,5%	3
2025 Q3	11 662 €	7 051 €	39 418 €+4,6%	3
2025 Q2	10 325 €	6 497 €	37 671 €−6,3%	3
2025 Q1	12 950 €	8 574 €	40 183 €+2,9%	3
Total 2025:	47 242 €	29 485 €	156 098 €
2024 Q4	9 557 €	5 689 €	39 057 €−3,6%	3
2024 Q3	10 536 €	5 839 €	40 511 €+4,9%	3
2024 Q2	8 382 €	4 753 €	38 604 €−7,9%	3
2024 Q1	8 927 €	4 711 €	41 899 €+5,9%	3
Total 2024:	37 402 €	20 992 €	160 071 €
2023 Q4	8 715 €	5 311 €	39 579 €+5,2%	3
2023 Q3	8 616 €	4 890 €	37 605 €+16,2%	3
2023 Q2	7 599 €	4 947 €	32 359 €−1,4%	3
2023 Q1	7 586 €	4 668 €	32 830 €−5,6%	3
Total 2023:	32 516 €	19 816 €	142 373 €
2022 Q4	6 280 €	3 116 €	34 787 €+3,1%	3
2022 Q3	6 423 €	4 026 €	33 727 €+2,1%	3
2022 Q2	5 704 €	3 355 €	33 021 €+12,8%	3
2022 Q1	3 955 €	2 027 €	29 278 €−16,7%	2
Total 2022:	22 362 €	12 524 €	130 813 €
2021 Q4	5 279,50 €	1 477,85 €	35 154,36 €−45,0%	1
2021 Q3	21 168,38 €	15 433,10 €	63 899,75 €−15,4%	1
2021 Q2	14 675,07 €	9 749,61 €	75 488,84 €−2,3%	9
2021 Q1	16 837,32 €	10 122,34 €	77 248,89 €−3,3%	12
Total 2021:	57 960,27 €	36 782,90 €	251 791,84 €
2020 Q4	16 068,56 €	10 058,45 €	79 907,40 €+84,0%	12
2020 Q3	9 916,04 €	8 272,05 €	43 422,47 €−33,4%	12
2020 Q2	11 287,73 €	4 981,63 €	65 170,97 €−38,2%	12
2020 Q1	21 900 €	13 349 €	105 469 €+7,8%	12
Total 2020:	59 172,33 €	36 661,13 €	293 969,84 €
2019 Q4	18 697 €	11 987 €	97 860 €+27,1%	13
2019 Q3	18 849 €	12 124 €	76 969 €−24,1%	13
2019 Q2	18 927 €	11 823 €	101 399 €−7,8%	12
2019 Q1	21 333 €	12 654 €	109 988 €+11,6%	13
Total 2019:	77 806 €	48 588 €	386 216 €
2018 Q4	16 182 €	10 423 €	98 567 €+43,4%	13
2018 Q3	14 813 €	9 281 €	68 718 €−28,8%	13
2018 Q2	16 560 €	9 496 €	96 544 €−1,8%	12
2018 Q1	17 535 €	10 018 €	98 268 €+10,8%	12
Total 2018:	65 090 €	39 218 €	362 097 €
2017 Q4	17 093 €	11 761 €	88 704 €−4,6%	12
2017 Q3	22 965 €	15 249 €	92 967 €−24,0%	12
2017 Q2	24 169 €	14 897 €	122 400 €−4,1%	16
2017 Q1	26 030 €	15 523 €	127 675 €+3,5%	17
Total 2017:	90 257 €	57 430 €	431 746 €
2016 Q4	23 893 €	16 114 €	123 400 €+9,3%	16
2016 Q3	22 646 €	14 740 €	112 875 €−1,5%	16
2016 Q2	22 818 €	14 969 €	114 630 €+4,4%	16
2016 Q1	22 781 €	14 342 €	109 826 €+0,7%	16
Total 2016:	92 138 €	60 165 €	460 731 €
2015 Q4	20 688 €	14 179 €	109 017 €−5,0%	15
2015 Q3	19 576 €	14 918 €	114 697 €+0,2%	15
2015 Q2	23 147 €	14 882 €	114 419 €+0,9%	15
2015 Q1	24 308 €	14 745 €	113 365 €	15
Total 2015:	87 719 €	58 724 €	451 498 €

Revenue by industry

	2023	2024	2025
Contract catering and other food service activities		158 491 €	156 746 €
Other food service activities	146 073 €

Tax debts

No tax debt found

No tax debt as of 20.10.2026

Representatives

	Personal ID code
Liidia Murumägi	45310XXXXXX	06.10.1953 (73)	Board member	28.09.2000	-

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Shareholders

	Personal ID code
Liidia Murumägi	45310XXXXXX	06.10.1953 (73)	Shareholder	1 278 EUR	50,00%	Sole ownership	01.09.2023	-
Priit Sibul	37712XXXXXX	31.12.1977 (48)	Shareholder	1 278 EUR	50,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Liidia Murumägi	45310XXXXXX	06.10.1953 (73)	Founder	28.09.2000	-
Priit Sibul	37712XXXXXX	31.12.1977 (48)	Founder	28.09.2000	-

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Ultimate beneficial owners

	Personal ID code
Liidia Murumägi	45310XXXXXX	06.10.1953 (73)	Direct holding	27.10.2018	-
Priit Sibul	37712XXXXXX	31.12.1977 (48)	Direct holding	27.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 40 284 €
Monthly average: 13 428 €
Per employee: 4 476 €
Equity ratio: 525,35%

Labour taxes

Turnover ratio: 21,30%
Tax ratio: 63,21%
Monthly average: 2 860 €
Per employee: 953 €

State taxes

Monthly average: 4 525 €
Turnover ratio: 33,70%

Estimated salary

Gross salary: 1 818 €
Net salary: 1 521 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	19 474 €+37,6%	14 155 €+98,6%	7 127 €+159%	2 756 €−43,5%	4 881 €−55,7%	11 017 €−7,0%	11 843 €
Non-current assets	12 823 €−22,1%	16 451 €−18,1%	20 079 €−14,2%	23 402 €−6,1%	24 931 €−21,6%	31 782 €−16,8%	38 213 €
Total assets	32 297 €+5,5%	30 606 €+12,5%	27 206 €+4,0%	26 158 €−12,3%	29 812 €−30,3%	42 799 €−14,5%	50 056 €
Short-term liabilities	11 996 €−16,2%	14 321 €+9,3%	13 108 €+13,1%	11 590 €−10,5%	12 944 €−20,6%	16 310 €−24,6%	21 624 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	11 996 €−16,2%	14 321 €+9,3%	13 108 €+13,1%	11 590 €−10,5%	12 944 €−20,6%	16 310 €−24,6%	21 624 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	12 834 €+20,5%	10 647 €−4,2%	11 117 €−17,1%	13 417 €−41,8%	23 038 €−7,8%	24 981 €−32,0%	36 716 €
Net profit	4 016 €+83,6%	2 187 €+565%	-470 €+79,6%	-2 300 €+76,1%	-9 621 €−395%	-1 943 €+83,4%	-11 735 €
Equity	20 301 €+24,7%	16 285 €+15,5%	14 098 €−3,2%	14 568 €−13,6%	16 868 €−36,3%	26 489 €−6,8%	28 432 €
Turnover	156 747 €−1,1%	158 491 €+8,5%	146 073 €+11,4%	131 169 €−44,6%	236 800 €−19,9%	295 573 €−23,7%	387 508 €
Profit margin	2,6%	1,4%	-0,3%	-1,8%	-4,1%	-0,7%	-3,0%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	1 508 €	-2 769 €
Liquidity
Current ratio	0,2	0,4
Quick ratio	0,2	0,4
Cash ratio	0,2	0,2
Efficiency
Days sales outstanding (dso)	3,9	2,3
Asset turnover	4,7	6,5
Structure
Debt ratio	0,4	0,4
Profitability
Operating margin	-1,8%	-4,1%
Net profit margin	-1,8%	-4,1%
Return on assets (roa)	-8,2%	-26,5%
Return on equity (roe)	-15,8%	-57,0%

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Licences & notices


Notice of economic activity	KTO017032	Commerce	Valid	05.10.2012	-

Regulations


Ä 20019078 / 7	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20019078 / 6	17.01.2018	Entry – Amendment entry	-	Entered into force17.01.2018
Ä 20019078 / 5	19.12.2017	Entry – Amendment entry	-	Entered into force19.12.2017
Ä 20019078 / 4	03.12.2017	Entry – Amendment entry	-	Entered into force03.12.2017
Ä 20019078 / 3	02.01.2012	Entry – Amendment entry	-	Entered into force02.01.2012

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

No court decisions found

The company has no court decisions

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions


25.06.2026	Valga Vallavalitsus	227,01 €Received	OPERATING EXPENSESLeisure events
25.06.2026	Valga Vallavalitsus	232 €Received	OPERATING EXPENSESLeisure events
16.06.2026	Maarjamaa Riigikool	133 €Received	OPERATING EXPENSESBasic and general secondary education
05.05.2026	Valga Vallavalitsus	100,44 €Received	OPERATING EXPENSESLeisure events
27.04.2026	Valga Vallavalitsus	215 €Received	OPERATING EXPENSESMunicipal council

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


10.09.2018	Eesti TöötukassaAid measure 15463	Palgatoetus VTA › Palgatoetus VTAGrant	1 494,35 €	15463/1902697
29.03.2018	Riigi Tugiteenuste KeskusAid measure 16562	Regionaalareng (VTA) › MuuGrant	129 €	16562/1801002
30.12.2016	Põllumajanduse Registrite ja Informatsiooni AmetAid measure 16522	Maapiirkonnas majandustegevuse arendamine (VTA) › InvesteeringudGrant	108,37 €	16522/1800905

Public procurement contracts


04.05.2021End 04.05.2023	Reference number 233913 · Raamleping	Politsei- ja PiirivalveametContracting authority	66 000 €actual 81,45 €	Completed
04.05.2021End 03.05.2023	Reference number 233913 · Hankeleping	Politsei- ja PiirivalveametContracting authority	81,45 €	Completed
29.05.2019End 29.05.2021	Reference number 207651 · Raamleping	Politsei- ja PiirivalveametContracting authority	160 000 €actual 7 050,50 €	Completed
29.05.2019End 26.05.2021	Reference number 207651 · Hankeleping'	Politsei- ja PiirivalveametContracting authority	7 050,50 €	Completed
19.06.2017End 03.08.2020	Reference number 186691 · Toitlustusteenuse osatamise leping	Valga Jaanikese KoolContracting authority	135 000 €actual 91 532 €	Completed

.ee domains

No domains found

Company has no valid .ee domains

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

Data comes from public registers.