J.A.K.O. STUDY & SURVEY OÜ

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Not submitted
2024	01.01.2024 – 31.12.2024	25.04.2026	Valid	PDF
2023	01.01.2023 – 31.12.2023	30.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	01.07.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	30.06.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	31.10.2020	Valid	PDF
2018	01.01.2018 – 31.12.2018	30.06.2019	Valid	PDF
2017	01.01.2017 – 31.12.2017	19.04.2018	Valid	PDF
2016	01.01.2016 – 31.12.2016	14.06.2017	Valid	PDF
2015	01.01.2015 – 31.12.2015	30.06.2016	Valid	PDF
2014	01.01.2014 – 31.12.2014	26.06.2015	Valid	PDF
2013	01.01.2013 – 31.12.2013	28.06.2014	Valid	PDF
2012	01.01.2012 – 31.12.2012	12.06.2013	Valid	PDF
2011	01.01.2011 – 31.12.2011	02.06.2012	Valid	PDF
2010	23.09.2009 – 31.12.2010	30.06.2011	Valid	PDF

Unsubmitted declarations

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No unsubmitted declarations as of 24.10.2026.

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Tax debt Reports1 Declarations Court decisions–Official announcements2 TTJA decisions–Real estate–.ee domains–Licenses–Regulations9 Public transactions4 Grants1 State aid–Public procurement1 Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	1 €	0 €	0 €	-
2026 Q2	347 €	0 €	0 €	-
2026 Q1	-	-	0 €	-
Total 2026:	348 €	0 €	0 €
2025 Q4	377 €	0 €	0 €	-
2025 Q3	-	-	0 €	-
2025 Q2	377 €	0 €	0 €	-
2025 Q1	-	-	0 €−100%	-
Total 2025:	754 €	0 €	0 €
2024 Q4	6 040 €	2 415 €	15 905 €+37,3%	-
2024 Q3	4 916 €	3 622 €	11 588 €−56,3%	1
2024 Q2	7 738 €	3 832 €	26 487 €−12,3%	1
2024 Q1	6 554 €	3 552 €	30 210 €+46,2%	1
Total 2024:	25 248 €	13 421 €	84 190 €
2023 Q4	8 744 €	5 442 €	20 665 €−32,6%	1
2023 Q3	11 876 €	5 724 €	30 660 €+2,9%	1
2023 Q2	11 520 €	6 002 €	29 800 €−36,1%	1
2023 Q1	9 943 €	3 123 €	46 625 €+175%	1
Total 2023:	42 083 €	20 291 €	127 750 €
2022 Q4	4 882 €	1 730 €	16 965 €−6,8%	1
2022 Q3	5 433 €	2 334 €	18 200 €+355%	1
2022 Q2	4 545 €	1 753 €	4 000 €−88,6%	1
2022 Q1	5 123 €	1 653 €	35 149 €+291%	1
Total 2022:	19 983 €	7 470 €	74 314 €
2021 Q4	2 872,69 €	1 602,91 €	9 000 €−45,8%	1
2021 Q3	5 861,59 €	1 532,91 €	16 590 €+44,8%	1
2021 Q2	4 022,98 €	1 532,91 €	11 460 €−54,8%	1
2021 Q1	6 877,92 €	1 917,91 €	25 370 €+64,7%	1
Total 2021:	19 635,18 €	6 586,64 €	62 420 €
2020 Q4	3 748,37 €	846,31 €	15 400 €+144%	1
2020 Q3	2 662,04 €	1 310,45 €	6 300 €+250%	1
2020 Q2	377,16 €	1 518,07 €	1 800 €−81,4%	1
2020 Q1	4 096 €	1 610 €	9 700 €−22,8%	1
Total 2020:	10 883,57 €	5 284,83 €	33 200 €
2019 Q4	3 063 €	1 439 €	12 565 €−48,6%	1
2019 Q3	4 872 €	1 304 €	24 465 €+56,8%	1
2019 Q2	5 197 €	1 394 €	15 600 €−63,3%	1
2019 Q1	5 889 €	1 220 €	42 512 €+178%	1
Total 2019:	19 021 €	5 357 €	95 142 €
2018 Q4	3 675 €	937 €	15 265 €+25,1%	1
2018 Q3	4 369 €	1 010 €	12 200 €+17,3%	1
2018 Q2	3 644 €	1 114 €	10 400 €−59,8%	1
2018 Q1	3 797 €	825 €	25 844 €+353%	1
Total 2018:	15 485 €	3 886 €	63 709 €
2017 Q4	2 969 €	915 €	5 700 €+956%	1
2017 Q3	1 437 €	915 €	540 €−97,0%	1
2017 Q2	4 027 €	915 €	18 200 €−26,0%	1
2017 Q1	5 114 €	919 €	24 590 €+152%	1
Total 2017:	13 547 €	3 664 €	49 030 €
2016 Q4	1 416 €	926 €	9 750 €	1
2016 Q3	1 712 €	926 €	9 750 €	1
2016 Q2	1 488 €	926 €	9 750 €−0,6%	1
2016 Q1	3 260 €	931 €	9 809 €+2,7%	1
Total 2016:	7 876 €	3 709 €	39 059 €
2015 Q4	1 749 €	942 €	9 552 €	1
2015 Q3	2 404 €	942 €	9 552 €	1
2015 Q2	4 290 €	942 €	9 552 €−1,7%	1
2015 Q1	3 995 €	958 €	9 714 €	1
Total 2015:	12 438 €	3 784 €	38 370 €

Revenue by industry

	2022	2023	2024
All other professional, scientific and technical activities n.e.c.			58 715 €
Other professional, scientific and technical activities n.e.c.	89 579 €	115 230 €

Tax debts

No tax debt found

No tax debt as of 24.10.2026

Representatives

	Personal ID code
Jako Kapp	37702XXXXXX	09.02.1977 (49)	Board member	23.09.2009	-

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Shareholders

	Personal ID code
Jako Kapp	37702XXXXXX	09.02.1977 (49)	Shareholder	2 556 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Jako Kapp	37702XXXXXX	09.02.1977 (49)	Founder	21.09.2009	-

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Ultimate beneficial owners

	Personal ID code
Jako Kapp	37702XXXXXX	09.02.1977 (49)	Direct holding	29.10.2018	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q3

Turnover

Amount: 0 €
Monthly average: 0 €
Per employee: -

Labour taxes

Turnover ratio: -
Tax ratio: 0,00%
Monthly average: 0 €
Per employee: -

State taxes

Monthly average: 0 €
Turnover ratio: -

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

Last 5 yrsAll

	2024	2023	2022	2021	2020	2019
Current assets	49 469 €−19,2%	61 225 €−13,1%	70 486 €+12,1%	62 850 €+15,6%	54 391 €−19,4%	67 513 €
Non-current assets	40 687 €−14,9%	47 828 €+2,0%	46 876 €−10,9%	52 600 €−0,7%	52 991 €−3,2%	54 753 €
Total assets	90 156 €−17,3%	109 053 €−7,1%	117 362 €+1,7%	115 450 €+7,5%	107 382 €−12,2%	122 266 €
Short-term liabilities	33 849 €−19,3%	41 948 €+25,5%	33 431 €+35,0%	24 760 €−29,1%	34 943 €+56,0%	22 394 €
Long-term liabilities	14 784 €−33,2%	-	22 141 €−15,5%	26 193 €−13,2%	30 163 €−11,4%	34 051 €
Total liabilities	48 633 €+15,9%	41 948 €−24,5%	55 572 €+9,1%	50 953 €−21,7%	65 106 €+15,3%	56 445 €
Share or stock capital	-	-	-	-	-	-
Retained earnings	34 293 €−12,0%	38 978 €+6,3%	36 685 €+33,6%	27 464 €−29,6%	39 010 €+59,8%	24 411 €
Net profit	4 418 €−82,5%	25 315 €+13,6%	22 293 €−34,9%	34 221 €+7 438%	454 €−98,8%	38 598 €
Equity	41 523 €−38,1%	67 105 €+8,6%	61 790 €−4,2%	64 497 €+52,6%	42 276 €−35,8%	65 821 €
Turnover	58 715 €−49,0%	115 230 €+28,6%	89 579 €+26,5%	70 793 €+54,0%	45 970 €−49,8%	91 614 €
Profit margin	7,5%	22,0%	24,9%	48,3%	1,0%	42,1%

Financial ratios

	2021	2020
Profit and cash flow
EBITDA	-	-
Liquidity
Current ratio	2,5	1,6
Quick ratio	2,5	1,6
Cash ratio	0,0	0,0
Efficiency
Days sales outstanding (dso)	-	82,1
Asset turnover	0,6	0,4
Structure
Debt ratio	0,4	0,6
Profitability
Operating margin	53,4%	16,1%
Net profit margin	48,3%	1,0%
Return on assets (roa)	30,7%	0,4%
Return on equity (roe)	53,1%	1,1%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 30039432 / M2	12.02.2026	Warning for deletion from register – annual report not filed	18.05.2026	Deficiencies remedied26.04.2026
Ä 30039432 / 7	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023
Ä 30039432 / 6	19.01.2018	Entry – Amendment entry	-	Entered into force19.01.2018
Ä 30039432 / 5	11.12.2017	Entry – Amendment entry	-	Entered into force11.12.2017
Ä 30039432 / 4	05.12.2017	Entry – Amendment entry	-	Entered into force05.12.2017

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 publication of a deletion warning due to failure to submit an annual report	15.10.2026	PDF
Notice of publication of a deletion warning due to failure to submit an annual report	12.02.2026	PDF

Public transactions


26.12.2023	AS SmartCap	1 200 €Received	OPERATING EXPENSESGeneral economic and trade policy
19.12.2023	AS SmartCap	1 200 €Received	OPERATING EXPENSESGeneral economic and trade policy
22.08.2023	Ettevõtluse ja Innovatsiooni Sihtasutus	9 552 €Received	OPERATING EXPENSESGeneral economic and trade policy
27.01.2023	Ettevõtluse ja Innovatsiooni Sihtasutus	9 480 €Received	OPERATING EXPENSESGeneral economic and trade policy

Funded projects


Hotellide võrdlusanalüüs1.4.0201.10-1062	Alustava ettevõtja stardi- ja kasvutoetusESF · Riigi Tugiteenuste Keskus	01.04.2010 – 31.03.20112007-2013	7 675,34 €	7 675,34 €	Completed

State aid

No state aid found

The company has not been granted state aid or de minimis aid

Public procurement contracts


13.12.2022End 30.04.2024	Reference number 256154 · Teenuste osutamise leping	AS SmartCapContracting authority	18 600 €actual 13 200 €	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.