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???

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3.1M€

Tax debts

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Second Round OÜ

Legal form:

Private limited company

Registry code:

14529684

VAT no.:

Fiscal-year period:

01.01 - 31.12

Established:

20.07.2018 (7)

Capital:

2 500 EUR

Address:

Lillemäe tn 16, Lemmatsi küla, Kambja vald, Tartu maakond, 61704

Status:

Registered

Contacts

Email:

info@secondround.eu

Phone:

+372 55562338

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Retail sale of other goods, except motor vehicles and motorcycles
4779 - Retail sale of second-hand goods

VAT liability

	Start	End
EE102087688	31.07.2018	08.04.2026

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	11.11.2025	Valid
2023	01.01.2023 - 31.12.2023	01.10.2025	Valid
2022	01.01.2022 - 31.12.2022	30.09.2024	Valid
2021	01.01.2021 - 31.12.2021	01.02.2024	Valid
2021	01.01.2021 - 31.12.2021	31.01.2024	Expired
2020	01.01.2020 - 31.12.2020	29.06.2021	Valid
2019	20.07.2018 - 31.12.2019	03.04.2020	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 02.06.2026.

Delayed declarations

	Deadline	Submitted
Income- and social-tax return	11.05.2026	14.05.2026	3 days overdue
OSS return	30.04.2026	14.05.2026	14 days overdue
Income- and social-tax return	10.03.2026	13.04.2026	34 days overdue
Income- and social-tax return	10.04.2026	13.04.2026	3 days overdue
VAT return	20.03.2026	13.04.2026	24 days overdue

???

Credit rating

Hidden

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

020406080100

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View summary

3.1M€

Tax debt

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Unsubmitted reports

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	6 876 €	7 451 €	225 783 €29.0%	1
Kokku 2026:	6 876 €	7 451 €	225 783 €
2025 Q4	233 379 €	21 532 €	318 162 €28.4%	6
2025 Q3	255 086 €	18 721 €	444 592 €44.5%	6
2025 Q2	100 820 €	18 571 €	801 619 €151.4%	6
2025 Q1	250 897 €	23 187 €	318 806 €14.0%	6
Kokku 2025:	840 182 €	82 011 €	1 883 179 €26.9%
2024 Q4	252 163 €	20 570 €	279 572 €30.9%	8
2024 Q3	258 452 €	13 668 €	404 876 €15.3%	8
2024 Q2	378 626 €	10 726 €	351 264 €21.7%	7
2024 Q1	87 485 €	28 523 €	448 365 €50.0%	6
Kokku 2024:	976 726 €	73 487 €	1 484 077 €84.4%
2023 Q4	116 943 €	23 230 €	896 439 €7.7%	7
2023 Q3	130 978 €	23 230 €	971 691 €4.7%	7
2023 Q2	97 175 €	19 412 €	1 020 067 €84.6%	7
2023 Q1	224 319 €	19 149 €	6 610 059 €452.1%	7
Kokku 2023:	569 414 €	85 021 €	9 498 256 €11.4%
2022 Q4	239 890 €	19 958 €	1 197 248 €96.3%	8
2022 Q3	115 103 €	18 827 €	609 977 €92.8%	8
2022 Q2	231 449 €	27 170 €	8 485 760 €1 874.1%	8
2022 Q1	202 101 €	7 958 €	429 845 €97.3%	8
Kokku 2022:	788 544 €	73 913 €	10 722 831 €82.2%
2021 Q4	157 993 €	8 713 €	15 950 869 €3.7%	5
2021 Q3	0 €	6 230 €	16 566 436 €9.3%	5
2021 Q2	0 €	8 993 €	18 257 811 €92.3%	3
2021 Q1	0 €	5 127 €	9 494 905 €8.1%	3
Kokku 2021:	157 993 €	29 063 €	60 270 020 €98.0%
2020 Q4	0 €	1 275 €	8 783 638 €39.8%	3
2020 Q3	0 €	223 €	14 599 432 €139.0%	2
2020 Q2	0 €	0 €	6 107 571 €548.8%	2
2020 Q1	0 €	0 €	941 409 €29.3%	1
Kokku 2020:	0 €	1 498 €	30 432 050 €487.5%
2019 Q4	0 €	495 €	1 331 049 €56.8%	1
2019 Q3	0 €	850 €	3 083 287 €397.6%	1
2019 Q2	0 €	850 €	619 641 €325.3%	1
2019 Q1	0 €	850 €	145 679 €133.6%	1
Kokku 2019:	0 €	3 045 €	5 179 656 €6 669.5%
2018 Q4	492 €	531 €	62 359 €340.5%	1
2018 Q3	0 €	0 €	14 156 €	1
Kokku 2018:	492 €	531 €	76 515 €

Revenue by industry

	2022	2023	2024
Retail sale of second-hand goods		35 949 776 €	24 174 192 €
Wholesale of electronic and telecommunications equipment and parts	55 954 640 €

Tax debts

	Amount	Deferred	Disputed
Interest	453 905,63 €	0,00 €	0,00 €
Social tax	21 096,93 €	0,00 €	0,00 €
Value-added tax	2 567 728,26 €	0,00 €	0,00 €
Income tax in special cases	348,73 €	0,00 €	0,00 €
Unemployment insurance contributions	1 055,78 €	0,00 €	0,00 €
Mandatory funded pension contributions	348,49 €	0,00 €	0,00 €
Withheld income tax	11 283,66 €	0,00 €	0,00 €
Total	3 055 767,48 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Rauno Külv	38403XXXXXX	22.03.1984 (42)	Board member	20.05.2019	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Alexandra Nadège Külv	48611XXXXXX	23.11.1986 (39)	Shareholder	750,00 EUR	30	Sole ownership	01.09.2023	-
Rauno Külv	38403XXXXXX	22.03.1984 (42)	Shareholder	1 750,00 EUR	70	Sole ownership	01.09.2023	-

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

1 - 2 / 2 rows

Other persons

Name	Personal ID code	Date of birth	Role	Start	End
Alexandra Nadège Külv	48611XXXXXX	23.11.1986 (39)	Founder	19.07.2018	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Rauno Külv	38403XXXXXX	22.03.1984 (42)	Direct holding	03.12.2019	-
Alexandra Nadège Külv	48611XXXXXX	23.11.1986 (39)	Direct holding	29.10.2018	-

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

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

225 783 €

Monthly average

75 261 €

Per employee

75 261 €

Equity ratio

3 010,44%

Labour taxes

Turnover ratio

3,30%

Tax ratio

108,36%

Monthly average

2 484 €

Per employee

710 €

State taxes

Monthly average

2 292 €

Turnover ratio

3,05%

Estimated salary

Gross salary

1 437 €

Net salary

1 213 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	2 052 385 €18.0%	2 502 189 €16.7%	3 002 334 €34.1%	2 239 498 €59.4%	1 405 153 €326.2%	329 693 €
Non-current assets	104 641 €71.3%	364 126 €40.1%	259 985 €10 434.2%	2 468 €	-	-
Total assets	2 157 026 €24.7%	2 866 315 €12.1%	3 262 319 €45.5%	2 241 966 €59.6%	1 405 153 €326.2%	329 693 €
Short-term liabilities	3 560 653 €18.5%	4 368 186 €13.2%	5 032 709 €538.0%	788 816 €45.6%	541 736 €106.6%	262 162 €
Long-term liabilities	3 137 €	-	-	-	-	-
Total liabilities	3 563 790 €18.4%	4 368 186 €13.2%	5 032 709 €538.0%	788 816 €45.6%	541 736 €106.6%	262 162 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	-1 504 371 €15.1%	-1 772 889 €268.5%	1 052 130 €29.4%	812 824 €32 613.0%	-	-2 500 €
Net profit	95 107 €64.6%	268 518 €109.5%	-2 825 020 €542.9%	637 826 €25.9%	860 917 €1 174.8%	67 531 €
Equity	-1 406 764 €6.3%	-1 501 871 €15.2%	-1 770 390 €221.8%	1 453 150 €68.3%	863 417 €1 178.5%	67 531 €
Turnover	24 174 192 €32.8%	35 949 776 €35.8%	55 954 640 €17.4%	67 706 088 €6 879.9%	970 009 €79.8%	4 790 193 €
Profit margin	0.39%47.3%	0.75%114.8%	-5.05%635.9%	0.94%98.9%	88.75%6 195.6%	1.41%

Financial ratios

	2023	2022	2021	2020	2019
Profit and cash flow
EBITDA	FOV VHR	-L PMM VJP	SCV HMO	-	-
Liquidity
Current ratio	N.O	Q.H	Y.D	2.6	1.3
Quick ratio	E.R	A.F	S.A	2.6	0.2
Cash ratio	O.P	K.A	K.N	0.1	0.1
Efficiency
Days sales outstanding (dso)	L.H	C.A	P.E	254.3	2.5
Asset turnover	VG.Z	EH.D	AX.N	1.1	14.5
Structure
Debt ratio	P.Z	T.J	J.G	0.4	0.8
Profitability
Operating margin	H.Z%	-T.Z%	Z.L%	92.1%	1.3%
Net profit margin	J.Y%	-V.Y%	Y.Y%	88.8%	1.4%
Return on assets (roa)	I.R%	-KSD.D%	ME.A%	99.2%	20.5%
Return on equity (roe)	-	-	YL.K%	99.7%	100.0%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Deadline	Status
K 50098598 / 6	26.01.2026	Entry - Commercial-pledge opening entry		Entered into force (26.01.2026)
Ä 50098598 / M6	20.11.2025	Warning for compulsory dissolution – insufficient net assets	20.05.2026	Entered into force (20.11.2025)
Ä 50098598 / M5	05.11.2024	Fine-warning order – annual report not filed		Entered into force (05.11.2024)
Ä 50098598 / M4	29.07.2024	Repeat reporting-fine order	13.08.2024	Entered into force (14.08.2024)
Ä 50098598 / M3	03.04.2024	Reporting-fine order	18.04.2024	Entered into force (19.04.2024)

1 - 5 / 12 rows

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

Official announcements

Subject	Date
Notice of intention to delete from the Commercial Register	23.02.2026

Second Round OÜ

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Delayed declarations

Credit rating

Hidden

Tax data

Revenue by industry

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Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

No holdings in companies found

Aggregate data

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Licences & notices

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Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

Official announcements

Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found