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Osaühing SIRKEL&MALL

Legal form:

Private limited company

Registry code:

11124774

VAT no.:

EE101019356

Fiscal-year period:

01.01 - 31.12

Established:

19.04.2005 (21)

Former business names:

osaühing SIGMA PROFIIL

Capital:

2 684 EUR

Address:

Laki tn 5, Kristiine linnaosa, Tallinn, Harju maakond, 10621

Status:

Registered

Contacts

Email:

info@sma.ee

Phone:

+372 56456651

Website:

www.sma.ee

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail trade on a fee or contract basis
47911 - Non-specialised retail agency services
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Architectural & engineering activities; technical testing and analysis
Architectural & engineering activities and technical consultancy
Engineering activities and related technical consultancy
71121 - Construction engineering design and consultancy

VAT liability

	Start	End
EE101019356	10.01.2006

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	30.05.2025	Valid
2023	01.01.2023 - 31.12.2023	03.06.2024	Valid
2022	01.01.2022 - 31.12.2022	18.09.2023	Valid
2021	01.01.2021 - 31.12.2021	08.07.2022	Valid
2020	01.01.2020 - 31.12.2020	07.07.2021	Valid
2019	01.01.2019 - 31.12.2019	31.10.2020	Valid
2018	01.01.2018 - 31.12.2018	22.05.2019	Valid
2017	01.01.2017 - 31.12.2017	09.04.2018	Valid
2016	01.01.2016 - 31.12.2016	29.06.2017	Valid
2015	01.01.2015 - 31.12.2015	05.07.2016	Valid
2014	01.01.2014 - 31.12.2014	29.06.2015	Valid
2013	01.01.2013 - 31.12.2013	09.06.2014	Valid
2012	01.01.2012 - 31.12.2012	28.06.2013	Valid
2011	01.01.2011 - 31.12.2011	11.06.2012	Valid
2010	01.01.2010 - 31.12.2010	28.06.2011	Valid
2009	01.01.2009 - 31.12.2009	26.05.2010	Valid
2008	01.01.2008 - 31.12.2008	14.05.2009	Valid
2007	01.01.2007 - 31.12.2007	15.05.2008	Valid
2006	01.01.2006 - 31.12.2006	21.06.2007	Valid
2005	01.01.2005 - 31.12.2005	01.08.2006	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

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Credit rating

Hidden

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020406080100

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Regulations

125

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	341 576 €	110 469 €	1 458 699 €26.7%	28
Kokku 2026:	341 576 €	110 469 €	1 458 699 €
2025 Q4	397 115 €	107 616 €	1 988 835 €134.1%	28
2025 Q3	164 411 €	93 187 €	849 666 €13.6%	27
2025 Q2	160 528 €	93 964 €	747 845 €7.2%	26
2025 Q1	151 958 €	85 911 €	697 618 €27.5%	26
Kokku 2025:	874 012 €	380 678 €	4 283 964 €27.5%
2024 Q4	182 397 €	102 499 €	962 166 €22.3%	26
2024 Q3	164 786 €	103 315 €	786 744 €15.9%	31
2024 Q2	141 324 €	94 302 €	678 871 €27.2%	32
2024 Q1	156 518 €	83 765 €	932 458 €16.0%	30
Kokku 2024:	645 025 €	383 881 €	3 360 239 €12.5%
2023 Q4	113 330 €	74 460 €	803 715 €13.2%	27
2023 Q3	180 549 €	79 673 €	925 820 €9.6%	27
2023 Q2	206 148 €	83 473 €	1 023 674 €5.9%	28
2023 Q1	167 765 €	78 455 €	1 087 393 €3.7%	28
Kokku 2023:	667 791 €	316 060 €	3 840 603 €15.3%
2022 Q4	165 142 €	73 905 €	1 048 616 €32.3%	27
2022 Q3	152 313 €	72 500 €	792 328 €3.5%	25
2022 Q2	159 243 €	68 518 €	821 192 €22.8%	29
2022 Q1	133 927 €	77 871 €	668 830 €31.2%	27
Kokku 2022:	610 625 €	292 794 €	3 330 967 €57.8%
2021 Q4	121 381 €	78 892 €	509 810 €17.8%	33
2021 Q3	106 095 €	83 798 €	620 536 €38.1%	33
2021 Q2	109 575 €	85 243 €	449 316 €15.4%	35
2021 Q1	131 886 €	79 461 €	531 237 €46.4%	34
Kokku 2021:	468 938 €	327 393 €	2 110 899 €19.1%
2020 Q4	211 341 €	76 537 €	991 122 €87.5%	35
2020 Q3	120 245 €	68 007 €	528 639 €55.2%	35
2020 Q2	88 902 €	74 631 €	340 574 €54.5%	33
2020 Q1	173 847 €	83 832 €	747 945 €40.4%	33
Kokku 2020:	594 335 €	303 006 €	2 608 279 €36.4%
2019 Q4	142 596 €	75 899 €	532 740 €49.8%	32
2019 Q3	110 094 €	64 321 €	355 589 €21.5%	31
2019 Q2	102 059 €	67 714 €	453 252 €20.6%	26
2019 Q1	122 762 €	67 601 €	570 766 €56.7%	28
Kokku 2019:	477 511 €	275 535 €	1 912 347 €24.5%
2018 Q4	114 635 €	69 889 €	364 170 €29.7%	28
2018 Q3	94 372 €	56 980 €	518 092 €64.9%	31
2018 Q2	95 778 €	56 251 €	314 245 €7.5%	32
2018 Q1	68 818 €	48 169 €	339 747 €30.5%	31
Kokku 2018:	373 603 €	231 289 €	1 536 254 €2.8%
2017 Q4	119 912 €	61 300 €	488 896 €29.4%	30
2017 Q3	82 999 €	55 371 €	377 712 €10.8%	31
2017 Q2	74 741 €	58 459 €	340 842 €8.7%	34
2017 Q1	94 235 €	72 788 €	373 471 €3.2%	33
Kokku 2017:	371 887 €	247 918 €	1 580 921 €6.8%
2016 Q4	74 033 €	59 639 €	361 804 €2.3%	27
2016 Q3	55 702 €	61 062 €	370 439 €11.9%	27
2016 Q2	98 551 €	69 277 €	420 279 €28.1%	27
2016 Q1	78 926 €	54 085 €	328 114 €54.6%	27
Kokku 2016:	307 212 €	244 063 €	1 480 636 €29.9%
2015 Q4	67 592 €	47 218 €	722 200 €30.6%	1
2015 Q3	44 579 €	36 158 €	553 033 €34.4%	1
2015 Q2	31 474 €	26 912 €	411 622 €3.4%	1
2015 Q1	47 217 €	27 851 €	425 982 €	1
Kokku 2015:	190 862 €	138 139 €	2 112 837 €

Revenue by industry

	2022	2023	2024
Construction engineering design and consultancy			3 256 409 €
Non-specialised retail agency services			17 992 €
Architectural activities	3 455 256 €	3 523 282 €

Tax debts

No tax debt found

No tax debt as of 05.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Madis Avi	38706XXXXXX	06.06.1987 (39)	Board member	06.05.2015	-
Paavo Pärn	37901XXXXXX	29.01.1979 (47)	Board member	26.08.2005	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Triniton Invest OÜ	-	21.11.2006 (19)	Shareholder	685,00 EUR	25,52	Sole ownership	16.08.2023	-
Mirfin OÜ	-	17.02.2011 (15)	Shareholder	728,00 EUR	27,12	Sole ownership	16.08.2023	-
Osaühing ET & Ko Konsultatsioonid	10260XXX	09.09.1997 (28)	Shareholder	404,00 EUR	15,05	Sole ownership	16.08.2023	-
Mattiva OÜ	-	26.05.2011 (15)	Shareholder	867,00 EUR	32,3	Sole ownership	16.08.2023	-

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

1 - 4 / 4 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
ABC Kapital OÜ	-	-	Founder	19.04.2005	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Paavo Pärn	37901XXXXXX	29.01.1979 (47)	Indirect holding	08.07.2022	-
Madis Avi	38706XXXXXX	06.06.1987 (39)	Indirect holding	14.09.2018	-
Raul Aripmann	37504XXXXXX	30.04.1975 (51)	Indirect holding	14.09.2018	-

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

1 - 3 / 3 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
SMA Elekter OÜ	08.12.2021	Shareholder	2 000,00 EUR	80	Sole ownership	14.05.2026	-
Tallinna mnt 28 OÜ	03.05.2022	Shareholder	1 750,00 EUR	70	Sole ownership	01.09.2023	-
Jaani 4 OÜ	18.10.2021	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-

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

1 - 3 / 3 rows

2026 Q1

Turnover

Amount

1 458 699 €

Monthly average

486 233 €

Per employee

17 365 €

Equity ratio

18 115,98%

Labour taxes

Turnover ratio

7,57%

Tax ratio

32,34%

Monthly average

36 823 €

Per employee

1 315 €

State taxes

Monthly average

113 859 €

Turnover ratio

23,42%

Estimated salary

Gross salary

2 456 €

Net salary

1 971 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	1 311 390 €17.5%	1 116 370 €12.5%	1 276 249 €63.9%	778 575 €7.4%	724 687 €29.4%	559 926 €
Non-current assets	402 863 €37.9%	648 220 €44.5%	448 716 €79.8%	249 524 €47.4%	169 340 €26.4%	229 961 €
Total assets	1 714 253 €2.9%	1 764 590 €2.3%	1 724 965 €67.8%	1 028 099 €15.0%	894 027 €13.2%	789 887 €
Short-term liabilities	479 728 €3.8%	462 192 €13.5%	407 329 €14.3%	475 518 €15.0%	413 544 €92.5%	214 778 €
Long-term liabilities	-	79 094 €50.5%	159 827 €302.7%	39 693 €157.4%	-	15 418 €
Total liabilities	479 728 €11.4%	541 286 €4.6%	567 156 €10.1%	515 211 €24.6%	413 544 €79.6%	230 196 €
Share or stock capital	2 684 €	2 684 €	2 684 €	2 684 €	2 684 €	2 684 €
Retained earnings	1 140 621 €21.0%	942 855 €109.4%	450 204 €0.4%	448 342 €41.4%	317 007 €30.9%	458 595 €
Net profit	91 220 €67.2%	277 765 €60.6%	704 921 €1 039.5%	61 862 €61.5%	160 792 €63.4%	98 412 €
Equity	1 234 525 €0.9%	1 223 304 €5.7%	1 157 809 €125.7%	512 888 €6.7%	480 483 €14.2%	559 691 €
Turnover	3 274 401 €7.1%	3 523 282 €2.0%	3 455 256 €49.3%	2 313 532 €6.6%	2 477 643 €35.4%	1 830 041 €
Profit margin	2.79%64.7%	7.88%61.4%	20.40%663.0%	2.67%58.8%	6.49%20.7%	5.38%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	SZK JZF	RBE ZRA	SNK XFU	196 732	276 899
Liquidity
Current ratio	X.F	T.P	L.Y	1.6	1.8
Quick ratio	G.F	E.U	I.Y	1.6	1.8
Cash ratio	Q.B	W.H	G.Q	0.1	1.0
Efficiency
Days sales outstanding (dso)	CF.J	LR.U	ZM.E	82.3	42.3
Asset turnover	J.W	S.B	N.Q	2.4	2.9
Structure
Debt ratio	N.B	N.F	B.J	0.5	0.5
Profitability
Operating margin	M.R%	D.T%	JG.B%	2.9%	9.3%
Net profit margin	E.P%	X.L%	UQ.F%	2.7%	6.5%
Return on assets (roa)	E.T%	TC.U%	QD.Z%	6.4%	19.1%
Return on equity (roe)	P.F%	WH.V%	FB.O%	12.1%	33.5%

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	EEP000543	- > Design / engineering	Valid	20.12.2024	-
Notice of economic activity	EEK000827	- > Building audit	Valid	15.10.2024	-
Notice of economic activity	EPE000480	- > Expert assessment of a construction project	Valid	06.09.2023	-
Notice of economic activity	EEO000611	- > Owner’s supervision	Valid	20.09.2022	-
Notice of economic activity	EMU000123	- > Heritage protection	Valid	15.09.2015	-

1 - 5 / 6 rows

Regulations

Regulation no.	Date	Type	Deadline	Status
K 10087983 / 16	10.09.2020	Entry - Commercial-pledge opening entry		Entered into force (10.09.2020)
Ä 10087983 / M3	23.03.2018	Order to remedy deficiencies for correcting extra-entry data - Amendment entry	12.04.2018	Entered into force (23.03.2018)
Ä 10087983 / 15	23.03.2018	Entry - Amendment entry		Entered into force (23.03.2018)
Ä 10087983 / 14	17.01.2018	Entry - Amendment entry		Entered into force (17.01.2018)
Ä 10087983 / 13	08.11.2017	Entry - Amendment entry		Entered into force (08.11.2017)

1 - 5 / 19 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
3-25-826/12	Administrative case	Court judgment	Public procurement	Monika Laatsit, Virgo Saarmets, Kaire Pikamäe	ECLI:EE:TLRK:2025:3.25.826.9458	20.06.2025
2-24-12374/43	Civil case	Court ruling (Bankruptcy ruling)	Bankruptcy law, law of obligations	Helvia Räägel	ECLI:EE:HMK:2024:2.24.12374.20521	14.11.2024
2-19-4909/61	Civil case	Court ruling (Compromise ruling)	Law of obligations	Janek Väli	ECLI:EE:HMK:2023:2.19.4909.20995	08.11.2023
2-17-12993/29	Civil case	Court judgment	Law of obligations	Anu Uritam	ECLI:EE:HMK:2020:2.17.12993.27853	09.06.2020
2-19-107014/10	Civil case	Court judgment (Default judgment)	Law of obligations	Ann Meriluht	ECLI:EE:HMK:2019:2.19.107014.19481	09.08.2019

1 - 5 / 8 rows

Official announcements

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
30.04.2026	Tallinna Linnavaraamet	12 201.60 € Received	NON-CURRENT ASSETS Housing development
02.04.2026	Aktsiaselts Tallinna Haigla	568 515.03 € Received	NON-CURRENT ASSETS Other health care, incl. administration
11.03.2026	Rahvusooper Estonia	843.20 € Received	OPERATING EXPENSES Theatres
04.02.2026	Majandus- ja Kommunikatsiooniministeerium	53 771.49 € Received	OTHER GRANTS General economic and trade policy
30.01.2026	Aktsiaselts Tallinna Haigla	388 254.17 € Received	NON-CURRENT ASSETS Other health care, incl. administration

1 - 5 / 125 rows

.ee domains

Domain	Status	Registered	Expires	End
sma.ee	Active	04.07.2010	27.10.2026	-

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