OÜ PERUSKIVI

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 11229622
VAT no.VAT no.:: EE101049575
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 08.03.2006 (20 y)
Former business namesFormer business names:: OÜ ELABORADO
CapitalCapital:: 3 000 EUR
AddressAddress:: Lembitu tn 10a, Tartu linn, Tartu linn, Tartu maakond, 50406
StatusStatus:: Registered
LEI codeLEI code:: 984500EC9C0967AD8A19

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Contacts

PhonePhone:: +372 5545764
EmailEmail:: heiki.kobar@gmail.com

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Industries

CONSTRUCTION
Construction of residential and non-residential buildings
Construction of residential and non-residential buildings
Construction of residential and non-residential buildings
41001 – Construction of residential and non-residential buildings

VAT liability

VAT no.	Start	End
EE101049575	16.05.2006	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	29.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	01.07.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	30.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	05.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	30.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	30.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	23.06.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	28.03.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	09.07.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	30.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	23.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	21.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	14.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	13.03.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	24.06.2012	Valid	PDF
2010	01.01.2010 – 31.12.2010	21.06.2011	Valid	PDF
2009	01.01.2009 – 31.12.2009	28.06.2010	Valid	PDF
2008	01.01.2008 – 31.12.2008	30.06.2009	Valid	PDF
2007	01.01.2007 – 31.12.2007	08.04.2008	Valid	PDF
2006	08.03.2006 – 31.12.2006	19.04.2007	Valid	PDF

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Tax debt Reports Declarations Court decisions–Official announcements1 TTJA decisions–Real estate–.ee domains–Licenses2 Regulations20 Public transactions1 Grants–State aid2 Public procurement–Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	4 899 €	1 065 €	23 919 €−15,7%	-
2026 Q1	2 716 €	3 508 €	28 359 €−25,8%	-
Total 2026:	7 615 €	4 573 €	52 278 €
2025 Q4	7 420 €	3 147 €	38 200 €−7,2%	1
2025 Q3	3 861 €	2 939 €	41 175 €−31,7%	1
2025 Q2	3 996 €	2 716 €	60 300 €+99,0%	1
2025 Q1	4 548 €	2 701 €	30 309 €−5,6%	1
Total 2025:	19 825 €	11 503 €	169 984 €
2024 Q4	2 689 €	2 668 €	32 100 €−9,6%	1
2024 Q3	337 €	2 671 €	35 519 €−90,7%	1
2024 Q2	78 258 €	2 662 €	383 926 €+332%	1
2024 Q1	15 871 €	2 792 €	88 770 €−28,6%	1
Total 2024:	97 155 €	10 793 €	540 315 €
2023 Q4	13 848 €	2 669 €	124 358 €+474%	1
2023 Q3	0 €	2 598 €	21 648 €+884%	1
2023 Q2	0 €	2 644 €	2 200 €	1
2023 Q1	0 €	2 540 €	0 €	1
Total 2023:	13 848 €	10 451 €	148 206 €
2022 Q4	0 €	2 485 €	0 €−100%	2
2022 Q3	0 €	2 443 €	1 382 €−99,5%	2
2022 Q2	50 527 €	3 058 €	273 058 €	2
2022 Q1	0 €	2 537 €	0 €−100%	2
Total 2022:	50 527 €	10 523 €	274 440 €
2021 Q4	0 €	2 333,79 €	636,70 €−99,8%	2
2021 Q3	57 780,04 €	2 642,67 €	310 011,14 €+951%	2
2021 Q2	1 889,98 €	2 411,37 €	29 483,34 €+266%	2
2021 Q1	0 €	3 491,28 €	8 051,33 €	2
Total 2021:	59 670,02 €	10 879,11 €	348 182,51 €
2020 Q4	2 719,62 €	2 969,68 €	0 €	3
2020 Q3	5 793,55 €	4 336,47 €	0 €−100%	3
2020 Q2	21 335,91 €	4 068,25 €	145 000 €+1,8%	3
2020 Q1	27 234 €	3 820 €	142 500 €+0,6%	3
Total 2020:	57 083,08 €	15 194,40 €	287 500 €
2019 Q4	29 326 €	4 143 €	141 583 €−10,7%	3
2019 Q3	30 703 €	3 617 €	158 600 €+247%	3
2019 Q2	10 279 €	4 371 €	45 745 €−85,8%	3
2019 Q1	58 108 €	4 080 €	322 901 €+3 488%	3
Total 2019:	128 416 €	16 211 €	668 829 €
2018 Q4	0 €	3 943 €	9 000 €−72,7%	3
2018 Q3	8 309 €	3 994 €	33 000 €−23,3%	3
2018 Q2	3 697 €	4 002 €	43 016 €+1 141%	3
2018 Q1	3 209 €	3 491 €	3 465 €−98,3%	3
Total 2018:	15 215 €	15 430 €	88 481 €
2017 Q4	32 716 €	3 274 €	208 259 €+596%	3
2017 Q3	3 270 €	3 538 €	29 901 €−24,3%	3
2017 Q2	3 889 €	4 198 €	39 503 €+4,9%	3
2017 Q1	2 928 €	3 115 €	37 654 €−6,7%	3
Total 2017:	42 803 €	14 125 €	315 317 €
2016 Q4	2 939 €	3 158 €	40 339 €−26,4%	2
2016 Q3	3 984 €	4 293 €	54 840 €+63,7%	2
2016 Q2	2 444 €	2 623 €	33 506 €−7,2%	2
2016 Q1	2 644 €	2 825 €	36 092 €−26,0%	2
Total 2016:	12 011 €	12 899 €	164 777 €
2015 Q4	5 704 €	6 164 €	48 782 €+47,1%	2
2015 Q3	6 385 €	4 189 €	33 152 €+36,1%	2
2015 Q2	7 860 €	3 078 €	24 360 €+0,3%	2
2015 Q1	14 388 €	3 069 €	24 285 €	2
Total 2015:	34 337 €	16 500 €	130 579 €

Revenue by industry

	2023	2024	2025
Construction of residential and non-residential buildings	226 742 €	472 824 €	165 674 €

Tax debts

No tax debt found

No tax debt as of 30.09.2026

Representatives

	Personal ID code
Heiki Kobar	37402XXXXXX	21.02.1974 (52)	Board member	24.03.2006	-

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Shareholders

	Personal ID code
Heiki Kobar	37402XXXXXX	21.02.1974 (52)	Shareholder	2 520 EUR	84,00%	Sole ownership	05.09.2025	-
Aire Kobar	47503XXXXXX	30.03.1975 (51)	Shareholder	480 EUR	16,00%	Sole ownership	05.09.2025	-

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Other persons

	Personal ID code
Vyplusteni Taclu OÜ	10050128	20.06.1996 (30)	Founder	15.02.2006	-

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Ultimate beneficial owners

	Personal ID code
Aire Kobar	47503XXXXXX	30.03.1975 (51)	Direct holding	02.09.2025	-
Heiki Kobar	37402XXXXXX	21.02.1974 (52)	Direct holding	18.10.2018	-

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Holdings in companies


OÜ Pargitähe Kodud	15.07.2019	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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2026 Q2

Turnover

Amount: 23 919 €
Monthly average: 7 973 €
Per employee: -
Equity ratio: 265,77%

Labour taxes

Turnover ratio: 4,45%
Tax ratio: 21,74%
Monthly average: 355 €
Per employee: -

State taxes

Monthly average: 1 633 €
Turnover ratio: 20,48%

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	36 972 €−87,3%	291 760 €−42,4%	506 761 €−7,1%	545 286 €+9,6%	497 450 €+153%	196 532 €−36,8%	310 826 €
Non-current assets	1 170 428 €+63,3%	716 571 €+54,8%	462 893 €+27,2%	364 031 €−15,4%	430 351 €−9,3%	474 471 €+26,7%	374 356 €
Total assets	1 207 400 €+19,7%	1 008 331 €+4,0%	969 654 €+6,6%	909 317 €−2,0%	927 801 €+38,3%	671 003 €−2,1%	685 182 €
Short-term liabilities	36 625 €+374%	7 730 €−93,5%	119 542 €+5,1%	113 728 €+76,7%	64 366 €+891%	6 492 €−88,8%	57 788 €
Long-term liabilities	79 077 €+7,2%	73 737 €+7,8%	68 397 €+8,5%	63 057 €+18,1%	53 400 €+1 114%	-	4 400 €
Total liabilities	115 702 €+42,0%	81 467 €−56,7%	187 939 €+6,3%	176 785 €+50,1%	117 766 €+1 714%	6 492 €−89,6%	62 188 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	874 193 €+13,4%	770 559 €+6,5%	723 209 €−10,1%	804 479 €+22,1%	658 955 €+12,1%	587 674 €+72,1%	341 444 €
Net profit	211 949 €+40,6%	150 749 €+185%	52 950 €+168%	-77 503 €−153%	145 524 €+104%	71 281 €−71,9%	253 430 €
Equity	1 091 698 €+17,8%	926 864 €+18,6%	781 715 €+6,7%	732 532 €−9,6%	810 035 €+21,9%	664 511 €+6,7%	622 994 €
Turnover	165 995 €−64,9%	472 824 €+109%	226 742 €−17,4%	274 441 €−19,3%	340 131 €+15,1%	295 551 €−55,6%	665 830 €
Profit margin	127,7%	31,9%	23,4%	-28,2%	42,8%	24,1%	38,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-	34 335 €
Liquidity
Current ratio	4,8	7,7
Quick ratio	4,8	7,7
Cash ratio	0,0	0,1
Efficiency
Days sales outstanding (dso)	261,7	191,1
Asset turnover	0,3	0,4
Structure
Debt ratio	0,2	0,1
Profitability
Operating margin	-8,2%	9,7%
Net profit margin	-28,2%	42,8%
Return on assets (roa)	-8,4%	18,2%
Return on equity (roe)	-10,6%	18,0%

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Licences & notices


Notice of economic activity	EEH004755	Construction	Valid	07.04.2010	-
Notice of economic activity	EEP001862	Design / engineering	Valid	07.04.2010	-

Regulations


Ä 20034889 / 15	05.09.2025	Entry – Amendment entry	-	Entered into force05.09.2025
Ä 20034889 / 14	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 20034889 / 13	20.10.2020	Entry – Amendment entry	-	Entered into force20.10.2020
Ä 20034889 / 12	14.08.2020	Negative entry order – deficiencies not remedied – Amendment entry	-	Entered into force31.08.2020
Ä 20034889 / M5	30.06.2020	Order to remedy deficiencies – Amendment entry	14.08.2020	Entered into force30.06.2020

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


Notice of reduction of share capital of a private-limited company	30.06.2020	PDF

Public transactions


27.08.2021	Tartu Veeriku Kool	96,89 €Received	OPERATING EXPENSESBasic and general secondary education

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


31.01.2015	Elering ASAid measure 15476	Keskkonna- ja energiaalane riigiabi (Loa taotluse alusel) › Taastuvatest energiaallikatest energia tootmiseks antav tegevusabiGrant	75,28 €	15476/1503890
15.05.2014	Elering ASAid measure 18708	Keskkonna- ja energiaalane riigiabi (Loa taotluse alusel) › Taastuvatest energiaallikatest energia tootmiseks antav tegevusabiGrant	75,28 €	18708/2500015

Public procurement contracts

No public procurement contracts found

The company has no public procurement contracts

.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.