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CMK Primum OÜ

Legal form:

Private limited company

Registry code:

14030080

VAT no.:

EE101876926

Fiscal-year period:

01.01 - 31.12

Established:

11.04.2016 (10)

Capital:

2 500 EUR

Address:

Männikutalu, Sortsi küla, Tartu vald, Tartu maakond, 49119

Status:

Registered

Contacts

Email:

siim@cmkprimum.com

Phone:

+372 56495386

Phone:

+372 56607737

Industries

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Other professional, scientific and technical activities
Other professional, scientific and technical activities n.e.c.
74991 - All other professional, scientific and technical activities n.e.c.

VAT liability

	Start	End
EE101876926	12.05.2016

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	30.06.2025	Valid
2023	01.01.2023 - 31.12.2023	24.05.2024	Valid
2022	01.01.2022 - 31.12.2022	21.06.2023	Valid
2021	01.01.2021 - 31.12.2021	26.07.2022	Valid
2020	01.01.2020 - 31.12.2020	24.03.2021	Valid
2019	01.01.2019 - 31.12.2019	22.05.2020	Valid
2018	01.01.2018 - 31.12.2018	20.05.2019	Valid
2017	01.01.2017 - 31.12.2017	30.05.2018	Valid
2016	11.04.2016 - 31.12.2016	30.05.2017	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	17 449 €	11 212 €	51 972 €68.8%	4
Kokku 2026:	17 449 €	11 212 €	51 972 €
2025 Q4	26 185 €	11 623 €	166 631 €94.6%	4
2025 Q3	18 137 €	11 773 €	85 642 €37.0%	4
2025 Q2	18 313 €	11 623 €	62 504 €11.5%	4
2025 Q1	17 472 €	10 159 €	70 663 €27.7%	4
Kokku 2025:	80 107 €	45 178 €	385 440 €18.4%
2024 Q4	22 377 €	11 126 €	97 694 €18.9%	4
2024 Q3	18 651 €	10 741 €	82 135 €5.9%	4
2024 Q2	29 656 €	11 350 €	87 277 €49.4%	4
2024 Q1	20 549 €	11 070 €	58 404 €43.1%	5
Kokku 2024:	91 233 €	44 287 €	325 510 €17.7%
2023 Q4	25 402 €	11 578 €	102 557 €2.8%	5
2023 Q3	23 729 €	12 594 €	99 806 €0.5%	5
2023 Q2	23 113 €	10 269 €	100 298 €8.0%	6
2023 Q1	20 838 €	9 790 €	92 898 €29.3%	6
Kokku 2023:	93 082 €	44 231 €	395 559 €4.2%
2022 Q4	14 005 €	10 208 €	71 861 €22.8%	6
2022 Q3	17 655 €	9 656 €	93 024 €38.4%	6
2022 Q2	23 862 €	9 199 €	150 980 €137.3%	5
2022 Q1	13 428 €	8 880 €	63 634 €11.2%	5
Kokku 2022:	68 949 €	37 942 €	379 500 €30.8%
2021 Q4	12 681 €	9 698 €	71 646 €10.1%	5
2021 Q3	14 734 €	9 754 €	79 736 €2.5%	5
2021 Q2	17 122 €	9 111 €	81 781 €43.7%	5
2021 Q1	14 444 €	8 983 €	56 909 €10.3%	5
Kokku 2021:	58 981 €	37 545 €	290 073 €7.4%
2020 Q4	19 160 €	11 578 €	63 467 €10.6%	5
2020 Q3	15 327 €	8 757 €	57 398 €104.8%	5
2020 Q2	4 795 €	1 987 €	28 032 €76.9%	5
2020 Q1	18 929 €	8 484 €	121 182 €63.2%	5
Kokku 2020:	58 211 €	30 807 €	270 080 €1.5%
2019 Q4	18 023 €	11 187 €	74 234 €2.0%	4
2019 Q3	10 108 €	8 504 €	72 813 €7.5%	5
2019 Q2	14 476 €	7 611 €	67 744 €31.9%	4
2019 Q1	10 686 €	5 976 €	51 373 €36.9%	3
Kokku 2019:	53 293 €	33 278 €	266 164 €44.9%
2018 Q4	5 279 €	4 473 €	37 536 €29.5%	3
2018 Q3	9 300 €	4 761 €	53 226 €28.9%	2
2018 Q2	7 086 €	4 537 €	41 305 €20.0%	3
2018 Q1	7 002 €	4 199 €	51 612 €109.3%	3
Kokku 2018:	28 667 €	17 970 €	183 679 €179.6%
2017 Q4	4 848 €	1 952 €	24 660 €2.3%	2
2017 Q3	3 052 €	626 €	24 110 €812.9%	2
2017 Q2	370 €	392 €	2 641 €81.5%	1
2017 Q1	1 002 €	0 €	14 271 €	0
Kokku 2017:	9 272 €	2 970 €	65 682 €
2016 Q4	161 €	0 €	0 €	0
2016 Q3	758 €	0 €	0 €	0
2016 Q2	61 €	0 €	0 €	0
Kokku 2016:	980 €	0 €	0 €

Revenue by industry

	2022	2023	2024
All other professional, scientific and technical activities n.e.c.			334 615 €
Other professional, scientific and technical activities n.e.c.	423 696 €	321 043 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kristjan Paluoja	37503XXXXXX	03.03.1975 (51)	Board member	12.07.2016	-
Siim Paluoja	39404XXXXXX	06.04.1994 (32)	Board member	11.04.2016	-

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Siim Paluoja	39404XXXXXX	06.04.1994 (32)	Shareholder	2 500,00 EUR	100	Sole ownership	02.09.2023	-

1 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
Siim Paluoja	39404XXXXXX	06.04.1994 (32)	Founder	11.04.2016	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Siim Paluoja	39404XXXXXX	06.04.1994 (32)	Direct holding	08.09.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

51 972 €

Monthly average

17 324 €

Per employee

4 331 €

Equity ratio

692,96%

Labour taxes

Turnover ratio

21,57%

Tax ratio

64,26%

Monthly average

3 737 €

Per employee

934 €

State taxes

Monthly average

5 816 €

Turnover ratio

33,57%

Estimated salary

Gross salary

1 815 €

Net salary

1 494 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	102 201 €20.7%	128 909 €7.4%	139 201 €69.2%	82 292 €67.0%	49 265 €22.6%	40 184 €
Non-current assets	47 821 €68.9%	28 318 €0.1%	28 333 €203.9%	9 324 €28.5%	13 040 €22.2%	16 755 €
Total assets	150 022 €4.6%	157 227 €6.2%	167 534 €82.9%	91 616 €47.0%	62 305 €9.4%	56 939 €
Short-term liabilities	67 157 €20.3%	55 831 €30.5%	80 301 €133.1%	34 456 €22.2%	44 296 €15.8%	52 578 €
Long-term liabilities	-	-	-	-	-	-
Total liabilities	67 157 €20.3%	55 831 €30.5%	80 301 €133.1%	34 456 €22.2%	44 296 €15.8%	52 578 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	66 170 €9.0%	72 733 €33.1%	54 660 €252.4%	15 510 €733.4%	1 861 €368.8%	397 €
Net profit	14 195 €45.7%	26 163 €13.0%	30 073 €23.2%	39 150 €186.9%	13 648 €832.2%	1 464 €
Equity	82 865 €18.3%	101 396 €16.2%	87 233 €52.6%	57 160 €217.4%	18 009 €313.0%	4 361 €
Turnover	334 615 €4.2%	321 043 €24.2%	423 696 €59.1%	266 276 €9.2%	243 763 €11.7%	275 981 €
Profit margin	4.24%47.9%	8.15%14.8%	7.10%51.7%	14.70%162.6%	5.60%955.5%	0.53%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	MU SAS	ZZ GJF	OB UBU	43 376	18 282
Liquidity
Current ratio	C.D	Y.K	R.Y	2.4	1.1
Quick ratio	G.S	H.F	M.N	0.4	1.1
Cash ratio	Y.V	D.J	E.S	0.3	0.5
Efficiency
Days sales outstanding (dso)	WD.P	HZ.H	MQ.V	19.6	32.4
Asset turnover	M.T	R.J	O.T	3.5	4.1
Structure
Debt ratio	X.Z	W.R	V.F	0.4	0.7
Profitability
Operating margin	L.S%	L.T%	L.N%	14.9%	6.0%
Net profit margin	F.W%	H.I%	W.A%	14.7%	5.6%
Return on assets (roa)	M.O%	GV.L%	CF.U%	50.9%	22.9%
Return on equity (roe)	QH.G%	XS.O%	AS.V%	68.5%	75.8%

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Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	TGT000489	- > Gas works	Valid	29.05.2018	-
Notice of economic activity	TST000284	- > Pressure-equipment works	Valid	29.05.2018	-

1 - 2 / 2 rows

Regulations

Regulation no.	Date	Type	Status
Ä 50027980 / 7	02.09.2023	Entry - Amendment entry	Entered into force (02.09.2023)
Ä 50027980 / 6	22.01.2018	Entry - Amendment entry	Entered into force (22.01.2018)
Ä 50027980 / 5	20.01.2018	Entry - Amendment entry	Entered into force (20.01.2018)
Ä 50027980 / 4	20.12.2017	Entry - Amendment entry	Entered into force (20.12.2017)
Ä 50027980 / 3	11.12.2017	Entry - Amendment entry	Entered into force (11.12.2017)

1 - 5 / 7 rows

Real estate

No real estate found

Company has no real estate

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

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	Participants
2-25-116153/4	Civil case	Court ruling (Ruling on refusal to take the matter into proceedings)	Law of obligations	Merili Ratasepp	ECLI:EE:TMK:2025:2.25.116153.13303	04.09.2025

CMK Primum OÜ

Contacts

Industries

VAT liability

Annual reports

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No unsubmitted declarations found

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

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Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

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Licences & notices

Licences & notices

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

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found