OÜ Refnar

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 14527337
VAT no.VAT no.:: EE102772951
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 17.07.2018 (8 y)
CapitalCapital:: 2 500 EUR
AddressAddress:: Pikk tn 74-17, Tartu linn, Tartu linn, Tartu maakond, 50603
StatusStatus:: Registered

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Contacts

PhonePhone:: +372 58507117
EmailEmail:: naruskov@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
EE102772951	02.09.2024	-

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	29.06.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	02.09.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	02.04.2024	Valid	PDF
2021	01.01.2021 – 31.12.2021	29.01.2024	Valid	PDF
2020	01.01.2020 – 31.12.2020	29.06.2022	Valid	PDF
2019	01.01.2019 – 31.12.2019	30.12.2020	Valid	PDF
2018	17.07.2018 – 31.12.2018	02.11.2020	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 29.09.2026.

Delayed declarations

Income- and social-tax return

10.10.2025

13.10.2025

3 d overdue

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses–Regulations9 Public transactions6 Grants–State aid1 Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	3 175 €	1 227 €	15 673 €−30,7%	2
2026 Q1	2 824 €	1 865 €	22 623 €−43,8%	2
Total 2026:	5 999 €	3 092 €	38 296 €
2025 Q4	9 310 €	1 602 €	40 238 €−11,7%	2
2025 Q3	3 260 €	1 717 €	45 591 €−0,3%	2
2025 Q2	6 003 €	2 795 €	45 731 €+7,9%	2
2025 Q1	8 844 €	4 545 €	42 368 €+23,9%	3
Total 2025:	27 417 €	10 659 €	173 928 €
2024 Q4	8 098 €	4 691 €	34 202 €	3
2024 Q3	4 168 €	4 482 €	-	4
2024 Q2	5 469 €	5 889 €	-	3
2024 Q1	2 406 €	2 599 €	-	3
Total 2024:	20 141 €	17 661 €	34 202 €
2023 Q4	2 824 €	3 054 €	-	3
2023 Q3	3 464 €	3 755 €	-	2
2023 Q2	2 885 €	3 138 €	-	3
2023 Q1	3 547 €	3 828 €	-	3
Total 2023:	12 720 €	13 775 €	0 €
2022 Q4	3 629 €	3 903 €	-	3
2022 Q3	3 412 €	3 682 €	-	3
2022 Q2	1 223 €	1 371 €	-	3
2022 Q1	788 €	887 €	-	1
Total 2022:	9 052 €	9 843 €	0 €
2021 Q4	616,46 €	693,03 €	-	2
2021 Q3	-	-	-	1
2021 Q2	0,25 €	0 €	-	-
2021 Q1	410,89 €	462,02 €	-	-
Total 2021:	1 027,60 €	1 155,05 €	0 €
2020 Q4	616,21 €	693,03 €	-	1
2020 Q3	616,46 €	693,03 €	-	1
2020 Q2	615,96 €	693,03 €	-	1
2020 Q1	571 €	643 €	0 €	1
Total 2020:	2 419,63 €	2 722,09 €	0 €
2019 Q4	998 €	1 115 €	0 €	1
2019 Q3	1 094 €	1 236 €	0 €	2
2019 Q2	1 094 €	1 236 €	0 €	2
2019 Q1	1 026 €	1 160 €	0 €	2
Total 2019:	4 212 €	4 747 €	0 €
2018 Q4	403 €	403 €	0 €	2
2018 Q3	0 €	0 €	0 €	1
Total 2018:	403 €	403 €	0 €

Revenue by industry

	2023	2024	2025
Construction of residential and non-residential buildings	39 910 €	86 040 €	170 831 €

Tax debts

No tax debt found

No tax debt as of 27.09.2026

Representatives

	Personal ID code
Fred Naruskov	38811XXXXXX	12.11.1988 (37)	Board member	08.04.2024	-

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Shareholders

	Personal ID code
Fred Naruskov	38811XXXXXX	12.11.1988 (37)	Shareholder	2 500 EUR	100,00%	Sole ownership	08.04.2024	-

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Other persons

	Personal ID code
Fred Naruskov	38811XXXXXX	12.11.1988 (37)	Founder	10.07.2018	-

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Ultimate beneficial owners

	Personal ID code
Fred Naruskov	38811XXXXXX	12.11.1988 (37)	Direct holding	08.04.2024	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q2

Turnover

Amount: 15 673 €
Monthly average: 5 224 €
Per employee: 2 612 €
Equity ratio: 208,97%

Labour taxes

Turnover ratio: 7,83%
Tax ratio: 38,65%
Monthly average: 409 €
Per employee: 205 €

State taxes

Monthly average: 1 058 €
Turnover ratio: 20,26%

Estimated salary

Gross salary: 540 €
Net salary: 521 €

Aggregate data

Last 5 yrsAll

	2025	2024	2023	2022	2021	2020	2019
Current assets	25 129 €+1 326%	1 762 €−29,0%	2 483 €+228%	756 €−90,9%	8 346 €+3 349%	242 €−20,9%	306 €
Non-current assets	5 481 €−14,2%	6 391 €−12,5%	7 302 €−11,1%	8 212 €	-	-	-
Total assets	30 610 €+275%	8 153 €−16,7%	9 785 €+9,1%	8 968 €+7,5%	8 346 €+3 349%	242 €−20,9%	306 €
Short-term liabilities	4 372 €−45,7%	8 046 €+59,5%	5 044 €−42,9%	8 829 €+195%	2 993 €+124%	1 338 €+44,0%	929 €
Long-term liabilities	-	-	6 000 €	-	-	-	-
Total liabilities	4 372 €−45,7%	8 046 €−27,1%	11 044 €+25,1%	8 829 €+195%	2 993 €+124%	1 338 €+44,0%	929 €
Share or stock capital	-	-	-	-	-	-	-
Retained earnings	107 €+108%	-1 259 €−1 006%	139 €−97,4%	5 353 €+588%	-1 096 €−76,2%	-622 €−214%	546 €
Net profit	26 131 €+1 813%	1 366 €+198%	-1 398 €+73,2%	-5 214 €−181%	6 449 €+1 461%	-474 €+59,5%	-1 169 €
Equity	26 238 €+24 421%	107 €+108%	-1 259 €−1 006%	139 €−97,4%	5 353 €+588%	-1 096 €−75,9%	-623 €
Turnover	170 831 €+98,5%	86 040 €+116%	39 910 €+0,7%	39 624 €+167%	14 820 €+8,7%	13 638 €−33,7%	20 555 €
Profit margin	15,3%	1,6%	-3,5%	-13,2%	43,5%	-3,5%	-5,7%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-4 326 €	-
Liquidity
Current ratio	0,1	2,8
Quick ratio	0,1	2,8
Cash ratio	0,0	2,6
Efficiency
Days sales outstanding (dso)	6,5	17,5
Asset turnover	4,6	3,5
Structure
Debt ratio	1,0	0,4
Profitability
Operating margin	-13,2%	43,5%
Net profit margin	-13,2%	43,5%
Return on assets (roa)	-60,2%	150,2%
Return on equity (roe)	-3 751,1%	120,5%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


Ä 50097433 / M5	13.07.2024	Warning for deletion from register – annual report not filed	16.10.2024	Deficiencies remedied24.08.2024
Ä 50097433 / 4	08.04.2024	Entry – Re-registration entry to continue activity	-	Entered into force08.04.2024
Ä 50097433 / 3	18.03.2024	Deletion from register – annual report not filed – Deletion entry due to missing document custodian	-	Entered into force18.03.2024
Ä 50097433 / M4	11.12.2023	Warning for deletion from register – annual report not filed	15.03.2024	Deficiencies remedied08.04.2024
Ä 50097433 / 2	01.09.2023	Entry – Amendment entry	-	Entered into force01.09.2023

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


14.12.2022	Eesti Töötukassa	654 €Received	OTHER GRANTSSocial protection of the unemployed
14.11.2022	Eesti Töötukassa	654 €Received	OTHER GRANTSSocial protection of the unemployed
14.10.2022	Eesti Töötukassa	654 €Received	OTHER GRANTSSocial protection of the unemployed
13.09.2022	Eesti Töötukassa	654 €Received	OTHER GRANTSSocial protection of the unemployed
15.08.2022	Eesti Töötukassa	654 €Received	OTHER GRANTSSocial protection of the unemployed

Funded projects

No funded projects found

The company has no projects funded by EU or foreign grants

State aid


02.05.2022	Eesti TöötukassaAid measure 20985	Palgatoetus VTA › Palgatoetus VTAGrant	3 849,55 €	20985/2203215

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.