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 Sparus

Legal form:

Private limited company

Registry code:

10781872

VAT no.:

EE100700271

Fiscal-year period:

01.01 - 31.12

Established:

22.06.2001 (24)

Capital:

2 556,47 EUR

Address:

Valge tee 1/1, Laulasmaa küla, Lääne-Harju vald, Harju maakond, 76702

Status:

Registered

Contacts

Email:

leho.lugna@gmail.com

Phone:

+372 5040220

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate

VAT liability

	Start	End
EE100700271	01.07.2001

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	21.03.2026	Valid
2024	01.01.2024 - 31.12.2024	06.06.2025	Valid
2023	01.01.2023 - 31.12.2023	27.06.2024	Valid
2022	01.01.2022 - 31.12.2022	19.06.2023	Valid
2021	01.01.2021 - 31.12.2021	30.06.2022	Valid
2020	01.01.2020 - 31.12.2020	26.08.2021	Valid
2019	01.01.2019 - 31.12.2019	18.09.2020	Valid
2018	01.01.2018 - 31.12.2018	09.05.2019	Valid
2017	01.01.2017 - 31.12.2017	13.06.2018	Valid
2016	01.01.2016 - 31.12.2016	16.08.2017	Valid
2015	01.01.2015 - 31.12.2015	21.06.2016	Valid
2014	01.01.2014 - 31.12.2014	13.07.2015	Valid
2013	01.01.2013 - 31.12.2013	05.05.2014	Valid
2012	01.01.2012 - 31.12.2012	19.06.2013	Valid
2011	01.01.2011 - 31.12.2011	12.07.2012	Valid
2010	01.01.2010 - 31.12.2010	30.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	25.06.2009	Valid
2007	01.01.2007 - 31.12.2007	02.07.2008	Valid
2006	01.01.2006 - 31.12.2006	05.07.2007	Valid
2005	01.01.2005 - 31.12.2005	07.07.2006	Valid
2004	01.01.2004 - 31.12.2004	29.06.2005	Valid
2003	01.01.2003 - 31.12.2003	16.07.2004	Valid
2002	01.01.2002 - 31.12.2002	30.06.2003	Valid
2001	22.06.2001 - 31.12.2001	01.07.2002	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

???

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	Taxable turnover	Employees
2026 Q1	0 €	0 €	-
Kokku 2026:	0 €	0 €
2025 Q4	0 €	0 €	-
2025 Q3	0 €	0 €	-
2025 Q2	0 €	0 €	-
2025 Q1	0 €	0 €	-
Kokku 2025:	0 €	0 €
2024 Q4	0 €	0 €	-
2024 Q3	0 €	0 €	-
2024 Q2	0 €	0 €	-
2024 Q1	0 €	0 €	-
Kokku 2024:	0 €	0 €100.0%
2023 Q4	0 €	0 €	-
2023 Q3	0 €	0 €100.0%	-
2023 Q2	60 €	300 €	-
2023 Q1	0 €	0 €	-
Kokku 2023:	60 €	300 €
2022 Q4	0 €	0 €	-
2022 Q3	0 €	0 €	-
2022 Q2	16 €	0 €	-
2022 Q1	0 €	0 €	-
Kokku 2022:	16 €	0 €
2021 Q4	0 €	0 €	-
2021 Q3	0 €	0 €	-
2021 Q2	0 €	0 €	-
2021 Q1	0 €	0 €	-
Kokku 2021:	0 €	0 €
2020 Q4	0 €	0 €	-
2020 Q3	0 €	0 €	-
2020 Q2	0 €	0 €	-
2020 Q1	0 €	0 €	0
Kokku 2020:	0 €	0 €100.0%
2019 Q4	0 €	0 €100.0%	0
2019 Q3	111 €	570 €	0
2019 Q2	0 €	0 €100.0%	0
2019 Q1	69 €	637 €	0
Kokku 2019:	180 €	1 207 €9.0%
2018 Q4	0 €	0 €100.0%	0
2018 Q3	108 €	540 €	0
2018 Q2	87 €	0 €100.0%	0
2018 Q1	113 €	567 €	0
Kokku 2018:	308 €	1 107 €111.7%
2017 Q4	16 €	0 €	0
2017 Q3	0 €	0 €	0
2017 Q2	0 €	0 €100.0%	0
2017 Q1	110 €	523 €	0
Kokku 2017:	126 €	523 €
2016 Q4	0 €	0 €	0
2016 Q3	0 €	0 €	0
2016 Q2	0 €	0 €	0
2016 Q1	92 €	0 €	0
Kokku 2016:	92 €	0 €
2015 Q4	52 €	0 €	0
2015 Q3	91 €	0 €	0
2015 Q2	10 €	0 €	0
Kokku 2015:	153 €	0 €

Revenue by industry

	2023	2024	2025
Renting and operating of own or leased real estate	6 300 €	6 000 €	8 306 €

Tax debts

No tax debt found

No tax debt as of 03.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Leho Lugna	35305XXXXXX	04.05.1953 (73)	Board member	11.10.2024	-

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
Leho Lugna	35305XXXXXX	04.05.1953 (73)	Shareholder	2 556,47 EUR	100	Sole ownership	11.10.2024	-

2 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
Leho Lugna	35305XXXXXX	04.05.1953 (73)	Founder	22.06.2001	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Leho Lugna	35305XXXXXX	04.05.1953 (73)	Direct holding	18.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

0 €

Monthly average

0 €

Per employee

0 €

Equity ratio

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

0 €

Turnover ratio

0,00%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	103 752 €1.4%	102 303 €9 124.8%	1 109 €63.4%	3 034 €98.8%	250 716 €6.6%	268 434 €767.8%	30 934 €
Non-current assets	8 000 €97.5%	-	313 888 €8.1%	290 451 €12 392.5%	2 325 €99.0%	-	226 781 €
Total assets	111 752 €9.2%	102 303 €67.5%	314 997 €7.3%	293 485 €16.0%	253 041 €5.7%	268 434 €4.2%	257 715 €
Short-term liabilities	2 200 €2 458.1%	86 €17.8%	73 €86.2%	530 €81.1%	2 806 €34.1%	4 256 €16.9%	3 641 €
Long-term liabilities	-	-	18 238 €133.6%	7 806 €	-	-	-
Total liabilities	2 200 €2 458.1%	86 €99.5%	18 311 €119.7%	8 336 €197.1%	2 806 €34.1%	4 256 €16.9%	3 641 €
Share or stock capital	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €	2 556 €
Retained earnings	99 661 €66.1%	294 130 €4.1%	282 593 €14.1%	247 679 €5.3%	261 622 €4.0%	251 518 €1.5%	247 746 €
Net profit	7 335 €103.8%	-194 469 €1 785.6%	11 537 €67.0%	34 914 €350.4%	-13 943 €238.0%	10 104 €167.9%	3 772 €
Equity	109 552 €7.2%	102 217 €65.5%	296 686 €4.0%	285 149 €14.0%	250 235 €5.3%	264 178 €4.0%	254 074 €
Turnover	8 306 €38.4%	6 000 €4.8%	6 300 €5.0%	6 000 €2.1%	5 878 €3.1%	5 700 €3.6%	5 910 €
Profit margin	88.31%102.7%	-3 241.15%1 869.9%	183.13%68.5%	581.90%345.3%	-237.21%233.8%	177.26%177.7%	63.82%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	Q JDS.E	OZ.W	R.N	89.3	63.1
Quick ratio	Z JAA.S	MH.M	F.X	89.3	63.1
Cash ratio	X QDR.J	LJ.Q	H.Q	2.4	6.2
Efficiency
Days sales outstanding (dso)	X FAY.J	EG ZQH.D	TK OKL.N	15 086.0	14 965.3
Asset turnover	P.F	Q.B	K.I	0.0	0.0
Structure
Debt ratio	E.C	C.E	E.W	0.0	0.0
Profitability
Operating margin	PZ.V%	FM.I%	FM.P%	47.2%	20.5%
Net profit margin	-M QRB.P%	KIP.Y%	MJP.Y%	-237.2%	177.3%
Return on assets (roa)	-RK.W%	I.N%	CD.H%	-5.3%	3.8%
Return on equity (roe)	-ANN.M%	U.O%	SS.V%	-5.6%	3.8%

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 10057519 / 10	11.10.2024	Entry - Amendment entry		Entered into force (11.10.2024)
Ä 10057519 / M3	08.10.2024	Order to remedy deficiencies - Amendment entry	23.10.2024	Deficiencies remedied (09.10.2024)
Ä 10057519 / 9	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 10057519 / 8	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)
Ä 10057519 / 7	07.11.2017	Entry - Amendment entry		Entered into force (07.11.2017)

1 - 5 / 11 rows

Real estate

Address	Area	Purpose
Karja, Ahula küla, Järva vald, Järva maakond	168671 m²	Agricultural land 100%
Mihklipõllu, Ahula küla, Järva vald, Järva maakond	145261 m²	Agricultural land 100%

osaühing Sparus

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

Financial ratios

Licences & notices

No licenses and notices found

Regulations

Regulations

Real estate

Real estate

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

No official announcements found

Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found