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osaühing LINAARUS

Legal form:

Private limited company

Registry code:

10912096

VAT no.:

EE100800582

Fiscal-year period:

01.01 - 31.12

Established:

23.12.2002 (23)

Capital:

23 010 EUR

Address:

Jaama tn 16d, Põlva linn, Põlva vald, Põlva maakond, 63308

Status:

Registered

Contacts

Email:

espakpolva@gmail.com

Phone:

+372 7993383

Website:

www.espak.ee

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail sale of other household goods
Retail sale of hardware, building materials, paints and glass
47529 - Retail sale of other building materials and supplies

VAT liability

	Start	End
EE100800582	01.01.2003

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	26.05.2026	Valid
2024	01.01.2024 - 31.12.2024	27.05.2025	Valid
2023	01.01.2023 - 31.12.2023	01.08.2024	Valid
2022	01.01.2022 - 31.12.2022	26.09.2023	Valid
2021	01.01.2021 - 31.12.2021	12.10.2022	Valid
2020	01.01.2020 - 31.12.2020	24.03.2021	Valid
2019	01.01.2019 - 31.12.2019	30.06.2020	Valid
2018	01.01.2018 - 31.12.2018	16.05.2019	Valid
2017	01.01.2017 - 31.12.2017	31.05.2018	Valid
2016	01.01.2016 - 31.12.2016	05.04.2017	Valid
2015	01.01.2015 - 31.12.2015	31.05.2016	Valid
2014	01.01.2014 - 31.12.2014	03.06.2015	Valid
2013	01.01.2013 - 31.12.2013	09.06.2014	Valid
2012	01.01.2012 - 31.12.2012	27.05.2013	Valid
2011	01.01.2011 - 31.12.2011	21.06.2012	Valid
2010	01.01.2010 - 31.12.2010	27.06.2011	Valid
2009	01.01.2009 - 31.12.2009	14.04.2010	Valid
2008	01.01.2008 - 31.12.2008	29.06.2009	Valid
2007	01.01.2007 - 31.12.2007	27.06.2008	Valid
2006	01.01.2006 - 31.12.2006	18.06.2007	Valid
2005	01.01.2005 - 31.12.2005	01.06.2006	Valid
2004	01.01.2004 - 31.12.2004	03.06.2005	Valid
2003	01.11.2002 - 31.12.2003	22.07.2004	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 21.07.2026.

???

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Hidden

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

020406080100

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Real estate

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Licenses

Regulations

265

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	39 523 €	26 704 €	514 405 €72.2%	14
2026 Q1	43 522 €	30 933 €	298 783 €36.9%	13
Kokku 2026:	83 045 €	57 637 €	813 188 €
2025 Q4	46 978 €	28 815 €	473 151 €23.9%	13
2025 Q3	61 726 €	28 959 €	622 082 €24.4%	13
2025 Q2	42 100 €	28 377 €	500 049 €39.9%	12
2025 Q1	39 881 €	28 624 €	357 551 €37.1%	12
Kokku 2025:	190 685 €	114 775 €	1 952 833 €10.8%
2024 Q4	55 601 €	27 464 €	568 182 €16.9%	12
2024 Q3	59 802 €	27 855 €	683 753 €21.2%	11
2024 Q2	43 366 €	22 290 €	564 267 €51.0%	12
2024 Q1	41 767 €	24 567 €	373 797 €33.9%	11
Kokku 2024:	200 536 €	102 176 €	2 189 999 €5.3%
2023 Q4	47 682 €	22 960 €	565 363 €23.6%	11
2023 Q3	48 333 €	23 239 €	739 704 €21.2%	11
2023 Q2	38 557 €	22 419 €	610 165 €53.3%	12
2023 Q1	30 405 €	24 413 €	397 911 €32.6%	12
Kokku 2023:	164 976 €	93 031 €	2 313 142 €0.2%
2022 Q4	43 323 €	24 197 €	590 581 €17.5%	12
2022 Q3	51 483 €	22 954 €	715 716 €12.8%	12
2022 Q2	31 480 €	21 928 €	634 430 €72.1%	12
2022 Q1	27 055 €	24 804 €	368 623 €32.7%	13
Kokku 2022:	153 341 €	93 883 €	2 309 350 €15.5%
2021 Q4	35 604 €	20 581 €	547 518 €12.9%	12
2021 Q3	46 651 €	22 105 €	628 260 €19.5%	12
2021 Q2	29 963 €	19 033 €	525 954 €76.8%	12
2021 Q1	26 302 €	20 763 €	297 435 €36.4%	10
Kokku 2021:	138 520 €	82 481 €	1 999 167 €14.8%
2020 Q4	29 243 €	16 589 €	467 339 €15.5%	12
2020 Q3	36 964 €	15 955 €	553 338 €17.4%	11
2020 Q2	22 534 €	15 088 €	471 443 €89.0%	10
2020 Q1	23 412 €	14 980 €	249 403 €40.8%	10
Kokku 2020:	112 153 €	62 613 €	1 741 522 €20.4%
2019 Q4	29 495 €	14 707 €	421 046 €12.1%	10
2019 Q3	29 863 €	15 519 €	479 094 €40.8%	10
2019 Q2	22 445 €	14 686 €	340 169 €65.3%	10
2019 Q1	18 988 €	14 104 €	205 784 €38.3%	10
Kokku 2019:	100 791 €	59 016 €	1 446 093 €11.6%
2018 Q4	23 381 €	12 701 €	333 770 €19.1%	11
2018 Q3	29 935 €	13 010 €	412 643 €21.8%	11
2018 Q2	11 206 €	11 835 €	338 874 €61.0%	10
2018 Q1	18 110 €	11 485 €	210 526 €34.0%	10
Kokku 2018:	82 632 €	49 031 €	1 295 813 €10.6%
2017 Q4	22 628 €	12 635 €	318 957 €15.5%	10
2017 Q3	27 746 €	13 431 €	377 585 €26.3%	10
2017 Q2	16 765 €	12 049 €	298 989 €70.3%	11
2017 Q1	17 516 €	12 521 €	175 603 €33.4%	10
Kokku 2017:	84 655 €	50 636 €	1 171 134 €10.3%
2016 Q4	20 188 €	11 950 €	263 648 €8.7%	10
2016 Q3	25 098 €	13 094 €	288 898 €14.2%	10
2016 Q2	15 545 €	11 461 €	252 871 €1.4%	10
2016 Q1	14 525 €	11 626 €	256 501 €12.8%	10
Kokku 2016:	75 356 €	48 131 €	1 061 918 €1.6%
2015 Q4	17 349 €	10 880 €	294 170 €4.1%	9
2015 Q3	18 449 €	10 448 €	282 497 €16.8%	9
2015 Q2	13 341 €	8 943 €	241 801 €6.5%	9
2015 Q1	14 954 €	8 396 €	227 012 €	9
Kokku 2015:	64 093 €	38 667 €	1 045 480 €

Revenue by industry

	2023	2024	2025
Retail sale of other building materials and supplies in specialised stores	2 259 126 €	2 144 500 €	1 892 346 €

Tax debts

No tax debt found

No tax debt as of 21.07.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Tiina Pikk	46708XXXXXX	14.08.1967 (58)	Board member	15.01.2012	-

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
Mari-Anne Pikk	48910XXXXXX	10.10.1989 (36)	Shareholder	11 505,00 EUR	50	Joint ownership	01.09.2023	-
Margit Pikk	60002XXXXXX	07.02.2000 (26)	Shareholder	11 505,00 EUR	50	Joint ownership	01.09.2023	-
Triin Pikk	48805XXXXXX	23.05.1988 (38)	Shareholder	11 505,00 EUR	50	Joint ownership	01.09.2023	-
Tiina Pikk	46708XXXXXX	14.08.1967 (58)	Shareholder	11 505,00 EUR	50	Joint ownership	01.09.2023	-
Ivar Pikk	36401XXXXXX	26.01.1964 (62)	Shareholder	11 505,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 5 / 5 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Ivar Pikk	36401XXXXXX	26.01.1964 (62)	Founder	23.12.2002	-
Margus Pikk	-	-	Founder	23.12.2002	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Margit Pikk	60002XXXXXX	07.02.2000 (26)	Direct holding	24.03.2021	-
Mari-Anne Pikk	48910XXXXXX	10.10.1989 (36)	Direct holding	24.03.2021	-
Tiina Pikk	46708XXXXXX	14.08.1967 (58)	Direct holding	24.03.2021	-
Triin Pikk	48805XXXXXX	23.05.1988 (38)	Direct holding	24.03.2021	-
Ivar Pikk	36401XXXXXX	26.01.1964 (62)	Direct holding	01.10.2018	-

1 - 5 / 5 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount

514 405 €

Monthly average

171 468 €

Per employee

12 248 €

Equity ratio

745,19%

Labour taxes

Turnover ratio

5,19%

Tax ratio

67,57%

Monthly average

8 901 €

Per employee

659 €

State taxes

Monthly average

13 174 €

Turnover ratio

7,68%

Estimated salary

Gross salary

1 352 €

Net salary

1 150 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	1 028 426 €0.1%	1 027 767 €8.6%	946 285 €4.9%	902 479 €10.7%	815 154 €18.0%	690 597 €21.8%	567 150 €
Non-current assets	59 454 €4.9%	56 671 €21.9%	72 607 €10.8%	81 432 €85.5%	43 908 €6 624.0%	653 €37.5%	1 045 €
Total assets	1 087 880 €0.3%	1 084 438 €6.4%	1 018 892 €3.6%	983 911 €14.5%	859 062 €24.3%	691 250 €21.7%	568 195 €
Short-term liabilities	226 847 €4.2%	236 802 €5.2%	249 900 €12.9%	286 773 €6.8%	268 549 €26.3%	212 575 €8.1%	196 640 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	226 847 €4.2%	236 802 €5.2%	249 900 €12.9%	286 773 €6.8%	268 549 €26.3%	212 575 €8.1%	196 640 €
Share or stock capital	23 010 €	23 010 €	23 010 €	23 010 €	23 010 €	23 010 €	23 010 €
Retained earnings	824 626 €10.5%	745 982 €10.7%	674 128 €18.8%	567 503 €24.5%	455 665 €30.7%	348 545 €9.3%	318 832 €
Net profit	13 397 €83.0%	78 644 €9.4%	71 854 €32.6%	106 625 €4.7%	111 838 €4.4%	107 120 €260.5%	29 713 €
Equity	861 033 €1.6%	847 636 €10.2%	768 992 €10.3%	697 138 €18.1%	590 513 €23.4%	478 675 €28.8%	371 555 €
Turnover	1 892 346 €11.8%	2 144 500 €5.1%	2 259 126 €0.2%	2 262 881 €17.1%	1 932 394 €10.5%	1 748 127 €22.3%	1 429 780 €
Profit margin	0.71%80.7%	3.67%15.3%	3.18%32.5%	4.71%18.6%	5.79%5.6%	6.13%194.9%	2.08%

Financial ratios

	2025	2024	2023	2022	2021
Profit and cash flow
EBITDA	CR GCR	VX MXZ	IB SQU	109 448	111 168
Liquidity
Current ratio	W.M	U.M	M.T	3.1	3.0
Quick ratio	L.F	N.Q	I.D	1.1	1.1
Cash ratio	B.W	Y.S	T.G	0.6	0.7
Efficiency
Days sales outstanding (dso)	GY.M	KA.A	TT.I	19.4	20.4
Asset turnover	S.O	M.J	R.B	2.5	2.5
Structure
Debt ratio	J.P	R.Y	X.H	0.3	0.3
Profitability
Operating margin	J.O%	U.A%	P.W%	4.6%	5.7%
Net profit margin	N.B%	U.G%	H.J%	4.7%	5.8%
Return on assets (roa)	W.V%	K.J%	J.M%	11.6%	14.4%
Return on equity (roe)	M.A%	O.I%	W.B%	15.3%	18.9%

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 20024014 / M4	06.07.2024	Fine-warning order – annual report not filed	05.08.2024	Deficiencies remedied (02.08.2024)
Ä 20024014 / 11	26.09.2023	Entry - Amendment entry		Entered into force (26.09.2023)
Ä 20024014 / 10	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20024014 / M3	26.08.2023	Fine-warning order – annual report not filed	25.09.2023	Deficiencies remedied (27.09.2023)
Ä 20024014 / 9	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)

1 - 5 / 15 rows

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

Case number	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-22-7913/7	Civil case	Court ruling	Enforcement	Alo Noormets	ECLI:EE:TMK:2022:2.22.7913.15707	01.09.2022
2-22-103756/8	Civil case	Court judgment (Default judgment)	Law of obligations	Margit Vutt	ECLI:EE:TMK:2022:2.22.103756.15454	23.05.2022
1-18-2770/8	Criminal case	Court judgment	Offences against property	Erkki Hirsnik	ECLI:EE:TMK:2018:1.18.2770.5958	23.04.2018

1 - 3 / 3 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
12.06.2026	aktsiaselts "Põlva Haigla"	287.28 € Received	OPERATING EXPENSES General hospital services
27.05.2026	Põlva Vallavalitsus	132.60 € Received	OPERATING EXPENSES Basic and general secondary education
27.05.2026	Põlva Vallavalitsus	140.05 € Received	OPERATING EXPENSES Folk culture
25.05.2026	Põlva Vallavalitsus	22.00 € Received	OPERATING EXPENSES Cleaning of public areas
25.05.2026	Põlva Vallavalitsus	169.10 € Received	OPERATING EXPENSES Other economy, incl. economic administration

osaühing LINAARUS

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

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Court decisions

Court decisions

Official announcements

No official announcements found

Public transactions

Public transactions

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found