Cirkulus OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 14473274
VAT no.VAT no.:: EE102072826
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 19.04.2018 (8 y)
Former business namesFormer business names:: Nordic Pharmacy OÜ
CapitalCapital:: 2 500 EUR
AddressAddress:: Vahi tn 62, Tartu linn, Tartu linn, Tartu maakond, 50304
StatusStatus:: Registered
E-invoice receptionE-invoice reception:: Arvekeskus

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Contacts

PhonePhone:: +372 55664878
EmailEmail:: maris.kirikal@benu.ee

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Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail sale of other goods, except motor vehicles and motorcycles
Retail sale of medicines
47731 – Retail sale of medicines

VAT liability

VAT no.	Start	End
EE102072826	28.05.2018	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	27.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	28.06.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	28.06.2023	Valid	PDF
2021	01.01.2021 – 31.12.2021	27.06.2022	Valid	PDF
2020	01.01.2020 – 31.12.2020	14.07.2021	Valid	PDF
2019	01.01.2019 – 31.12.2019	21.04.2020	Valid	PDF
2018	19.04.2018 – 31.12.2018	04.06.2019	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 30.09.2026.

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations8 Public transactions1827 Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	52 819 €	45 558 €	821 180 €−3,4%	17
2026 Q1	61 070 €	50 687 €	850 212 €−2,9%	17
Total 2026:	113 889 €	96 245 €	1,67 M €
2025 Q4	63 004 €	51 226 €	875 358 €+11,5%	18
2025 Q3	63 095 €	52 178 €	785 248 €−6,4%	18
2025 Q2	56 575 €	42 375 €	838 870 €+3,9%	18
2025 Q1	58 409 €	44 578 €	807 506 €−2,3%	15
Total 2025:	241 083 €	190 357 €	3,31 M €
2024 Q4	54 570 €	41 711 €	826 239 €+5,7%	16
2024 Q3	58 494 €	41 353 €	781 370 €−7,3%	15
2024 Q2	63 130 €	47 368 €	843 003 €−0,1%	18
2024 Q1	64 698 €	46 946 €	843 932 €+6,1%	16
Total 2024:	240 892 €	177 378 €	3,29 M €
2023 Q4	54 123 €	39 487 €	795 696 €+14,7%	15
2023 Q3	49 451 €	40 451 €	693 842 €−37,7%	14
2023 Q2	83 468 €	62 176 €	1,11 M €−31,5%	14
2023 Q1	119 679 €	80 180 €	1,63 M €+3,5%	13
Total 2023:	306 721 €	222 294 €	4,23 M €
2022 Q4	91 493 €	67 990 €	1,57 M €+28,5%	15
2022 Q3	90 147 €	73 664 €	1,22 M €−6,7%	17
2022 Q2	92 811 €	74 686 €	1,31 M €+4,9%	16
2022 Q1	102 606 €	76 258 €	1,25 M €−14,6%	20
Total 2022:	377 057 €	292 598 €	5,35 M €
2021 Q4	93 638,95 €	70 918,71 €	1,46 M €+39,1%	29
2021 Q3	95 913,63 €	73 999,27 €	1,05 M €−18,9%	29
2021 Q2	88 555,08 €	63 761,93 €	1,30 M €+56,8%	28
2021 Q1	70 965,41 €	57 498,14 €	826 362,36 €−4,7%	32
Total 2021:	349 073,07 €	266 178,05 €	4,63 M €
2020 Q4	69 142,75 €	56 909,02 €	867 462,29 €+17,5%	22
2020 Q3	64 244,41 €	56 415,15 €	738 072,27 €−8,4%	23
2020 Q2	61 701,79 €	55 283,97 €	805 866,05 €−2,9%	21
2020 Q1	67 797 €	49 088 €	829 987 €+52,1%	22
Total 2020:	262 885,95 €	217 696,14 €	3,24 M €
2019 Q4	39 310 €	41 387 €	545 813 €+34,5%	20
2019 Q3	32 666 €	31 446 €	405 946 €+8,1%	16
2019 Q2	21 643 €	22 400 €	375 506 €+28,2%	13
2019 Q1	19 297 €	18 231 €	292 977 €+11,4%	11
Total 2019:	112 916 €	113 464 €	1,62 M €
2018 Q4	21 290 €	17 743 €	263 009 €+86,7%	10
2018 Q3	8 054 €	7 404 €	140 846 €+308%	9
2018 Q2	0 €	0 €	34 501 €	4
Total 2018:	29 344 €	25 147 €	438 356 €

Revenue by industry

	2023	2024	2025
Retail sale of medicines		2 981 194 €	3 098 680 €
Pharmacy activities	3 536 279 €

Tax debts

No tax debt found

No tax debt as of 30.09.2026

Representatives

	Personal ID code
Maris Kirikal	46810XXXXXX	09.10.1968 (57)	Board member	12.01.2023	-

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Shareholders

	Personal ID code
Maris Kirikal	46810XXXXXX	09.10.1968 (57)	Shareholder	2 500 EUR	100,00%	Sole ownership	16.08.2023	-

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Other persons

	Personal ID code
BDO Eesti OÜ	10309827	04.11.1997 (28)	Audit firm	04.06.2025	-
Inge Mesek	48205XXXXXX	27.05.1982 (44)	Founder	19.04.2018	-

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Ultimate beneficial owners

	Personal ID code
Maris Kirikal	46810XXXXXX	09.10.1968 (57)	Direct holding	13.01.2023	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 821 180 €
Monthly average: 273 727 €
Per employee: 16 102 €
Equity ratio: 10 949,07%

Labour taxes

Turnover ratio: 5,55%
Tax ratio: 86,25%
Monthly average: 15 186 €
Per employee: 893 €

State taxes

Monthly average: 17 606 €
Turnover ratio: 6,43%

Estimated salary

Gross salary: 1 716 €
Net salary: 1 444 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	555 599 €+5,2%	528 329 €−4,3%	551 997 €−37,6%	884 801 €+28,6%	687 792 €−18,0%	838 548 €+13,2%	740 658 €
Non-current assets	116 €−37,3%	-	-	185 €−67,3%	566 €−86,9%	4 313 €−29,4%	6 112 €
Total assets	555 715 €+5,2%	528 329 €−4,3%	551 997 €−37,6%	884 986 €+28,6%	688 358 €−18,3%	842 861 €+12,9%	746 770 €
Short-term liabilities	509 446 €+8,6%	469 307 €−14,3%	547 664 €−38,1%	884 852 €+28,6%	687 799 €−21,4%	874 997 €+10,6%	790 789 €
Long-term liabilities	-	-	-	-	-	-	-
Total liabilities	509 446 €+8,6%	469 307 €−14,3%	547 664 €−38,1%	884 852 €+28,6%	687 799 €−21,4%	874 997 €+10,6%	790 789 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	59 022 €+1 262%	4 333 €+3 134%	134 €−76,0%	558 €+102%	-32 136 €+27,0%	-44 019 €−147%	-17 847 €
Net profit	-12 753 €−123%	54 689 €+1 202%	4 199 €+1 090%	-424 €−101%	32 695 €+175%	11 883 €+145%	-26 172 €
Equity	46 269 €−21,6%	59 022 €+1 262%	4 333 €+3 134%	134 €−76,0%	559 €+102%	-32 136 €+27,0%	-44 019 €
Turnover	3 098 680 €+3,9%	2 981 194 €−15,7%	3 536 279 €−30,5%	5 090 048 €+15,4%	4 410 981 €+46,1%	3 018 145 €+81,4%	1 664 181 €
Profit margin	-0,4%	1,8%	0,1%	-0,0%	0,7%	0,4%	-1,6%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	258 €	36 704 €
Liquidity
Current ratio	1,0	1,0
Quick ratio	0,4	0,4
Cash ratio	0,1	0,1
Efficiency
Days sales outstanding (dso)	19,4	24,1
Asset turnover	6,5	5,8
Structure
Debt ratio	1,0	1,0
Profitability
Operating margin	-0,0%	0,7%
Net profit margin	-0,0%	0,7%
Return on assets (roa)	-0,1%	4,3%
Return on equity (roe)	-316,4%	5 848,8%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50092544 / 7	24.03.2023	Entry – Amendment entry	-	Entered into force24.03.2023
Ä 50092544 / 6	13.01.2023	Entry – Amendment entry under CRA § 525 (2)	-	Entered into force13.01.2023
Ä 50092544 / 5	12.01.2023	Entry – Amendment entry	-	Entered into force12.01.2023
Ä 50092544 / M1	05.07.2022	Directive order	19.07.2022	Deficiencies remedied07.07.2022
Ä 50092544 / 4	06.06.2020	Entry – Amendment entry	-	Entered into force06.06.2020

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

No official announcements found

Company has no issued official announcements

Public transactions


28.08.2026	Tervisekassa	3 600,64 €Received	SOCIAL BENEFITSOther health care, incl. administration
28.08.2026	Tervisekassa	129,87 €Received	SOCIAL BENEFITSOther health care, incl. administration
24.08.2026	Tervisekassa	13 897,50 €Received	SOCIAL BENEFITSOther health care, incl. administration
24.08.2026	Tervisekassa	352,99 €Received	SOCIAL BENEFITSOther health care, incl. administration
21.08.2026	Tervisekassa	3 207,23 €Received	SOCIAL BENEFITSOther health care, incl. administration

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid

No state aid found

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

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.