Second Round OÜ

Legal formLegal form:: Private limited company
Registry codeRegistry code:: 14529684
VAT no.VAT no.:: -
Fiscal-year periodFiscal-year period:: 01.01 - 31.12
EstablishedEstablished:: 20.07.2018 (8 y)
CapitalCapital:: 2 500 EUR
AddressAddress:: Lillemäe tn 16, Lemmatsi küla, Kambja vald, Tartu maakond, 61704
StatusStatus:: Registered
LEI codeLEI code:: 9845006Q6CE7S44D4Z61

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Contacts

PhonePhone:: +372 55562338
EmailEmail:: info@secondround.eu

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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

VAT no.	Start	End
EE102087688	31.07.2018	08.04.2026

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	30.06.2026	Not submitted
2024	01.01.2024 – 31.12.2024	11.11.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	01.10.2025	Valid	PDF
2022	01.01.2022 – 31.12.2022	30.09.2024	Valid	PDF
2021	01.01.2021 – 31.12.2021	01.02.2024	Valid	PDF
2021	01.01.2021 – 31.12.2021	31.01.2024	Expired	PDF
2020	01.01.2020 – 31.12.2020	29.06.2021	Valid	PDF
2019	20.07.2018 – 31.12.2019	03.04.2020	Valid	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 30.09.2026.

Delayed declarations

Income- and social-tax return	10.09.2026	18.09.2026	8 d overdue
Income- and social-tax return	10.08.2026	18.08.2026	8 d overdue
OSS return	31.07.2026	18.08.2026	18 d overdue
Income- and social-tax return	10.06.2026	10.07.2026	30 d overdue
Income- and social-tax return	11.05.2026	14.05.2026	3 d overdue
OSS return	30.04.2026	14.05.2026	14 d overdue
Income- and social-tax return	10.04.2026	13.04.2026	3 d overdue
VAT return	20.03.2026	13.04.2026	24 d overdue
Income- and social-tax return	10.03.2026	13.04.2026	34 d overdue

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Tax debt3M€Reports1 Declarations Court decisions–Official announcements1 TTJA decisions–Real estate–.ee domains–Licenses–Regulations12 Public transactions–Grants–State aid–Public procurement–Holdings in companies–Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q2	12 047 €	931 €	83 €−100,0%	1
2026 Q1	6 876 €	7 451 €	226 290 €−28,9%	1
Total 2026:	18 923 €	8 382 €	226 373 €
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%	6
2025 Q1	250 897 €	23 187 €	318 806 €+14,0%	6
Total 2025:	840 182 €	82 011 €	1,88 M €
2024 Q4	252 163 €	20 570 €	279 572 €−31,7%	8
2024 Q3	258 452 €	13 668 €	409 566 €+16,6%	8
2024 Q2	378 626 €	10 726 €	351 264 €−21,7%	7
2024 Q1	87 485 €	28 523 €	448 365 €−57,1%	6
Total 2024:	976 726 €	73 487 €	1,49 M €
2023 Q4	116 943 €	23 230 €	1,05 M €−33,2%	7
2023 Q3	130 978 €	23 230 €	1,56 M €−76,3%	6
2023 Q2	97 175 €	19 412 €	6,61 M €+7,9%	7
2023 Q1	224 319 €	19 149 €	6,13 M €−58,1%	7
Total 2023:	569 415 €	85 021 €	15,3 M €
2022 Q4	239 890 €	19 958 €	14,6 M €−10,7%	8
2022 Q3	115 103 €	18 827 €	16,4 M €−39,0%	8
2022 Q2	231 449 €	27 170 €	26,8 M €+324%	8
2022 Q1	202 101 €	7 958 €	6,32 M €−60,4%	8
Total 2022:	788 543 €	73 913 €	64,2 M €
2021 Q4	157 993,48 €	8 713,19 €	16,0 M €−3,7%	5
2021 Q3	0 €	6 230,40 €	16,6 M €−9,3%	5
2021 Q2	0 €	8 992,65 €	18,3 M €+92,3%	3
2021 Q1	0 €	5 126,85 €	9,49 M €+8,1%	3
Total 2021:	157 993,48 €	29 063,09 €	60,3 M €
2020 Q4	0 €	1 274,55 €	8,78 M €−39,8%	3
2020 Q3	0 €	223,38 €	14,6 M €+139%	2
2020 Q2	0 €	0 €	6,11 M €+549%	2
2020 Q1	0 €	0 €	941 409 €−29,3%	1
Total 2020:	0 €	1 497,93 €	30,4 M €
2019 Q4	0 €	495 €	1,33 M €−56,8%	1
2019 Q3	0 €	850 €	3,08 M €+398%	1
2019 Q2	0 €	850 €	619 641 €+325%	1
2019 Q1	0 €	850 €	145 679 €+134%	1
Total 2019:	0 €	3 045 €	5,18 M €
2018 Q4	492 €	531 €	62 359 €+341%	1
2018 Q3	0 €	0 €	14 156 €	1
Total 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

Type	Amount	Deferred	Disputed
Interest	453 905,63 €	0 €	0 €
Social tax	21 096,93 €	0 €	0 €
Value-added tax	2 511 328,90 €	0 €	0 €
Motor vehicle tax	500,65 €	0 €	0 €
Income tax in special cases	348,73 €	0 €	0 €
Unemployment insurance contributions	1 055,78 €	0 €	0 €
Withheld income tax	11 283,66 €	0 €	0 €
Total	2 999 520,28 €	0 €	0 €

Representatives

	Personal ID code
Rauno Külv	38403XXXXXX	22.03.1984 (42)	Board member	20.05.2019	-

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Shareholders

	Personal ID code
Rauno Külv	38403XXXXXX	22.03.1984 (42)	Shareholder	1 750 EUR	70,00%	Sole ownership	01.09.2023	-
Alexandra Nadège Külv	48611XXXXXX	23.11.1986 (39)	Shareholder	750 EUR	30,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Alexandra Nadège Külv	48611XXXXXX	23.11.1986 (39)	Founder	19.07.2018	-

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Ultimate beneficial owners

	Personal ID code
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	-

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Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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2026 Q2

Turnover

Amount: 83 €
Monthly average: 28 €
Per employee: 28 €
Equity ratio: 1,11%

Labour taxes

Turnover ratio: 1 121,69%
Tax ratio: 7,73%
Monthly average: 310 €
Per employee: 310 €

State taxes

Monthly average: 4 016 €
Turnover ratio: 14 514,46%

Estimated salary

Gross salary: 721 €
Net salary: 695 €

Aggregate data

Last 5 yrsAll

	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%	329 693 €
Non-current assets	104 641 €−71,3%	364 126 €+40,1%	259 985 €+10 434%	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%	329 693 €
Short-term liabilities	3 560 653 €−18,5%	4 368 186 €−13,2%	5 032 709 €+538%	788 816 €+45,6%	541 736 €+107%	262 162 €
Long-term liabilities	3 137 €	-	-	-	-	-
Total liabilities	3 563 790 €−18,4%	4 368 186 €−13,2%	5 032 709 €+538%	788 816 €+45,6%	541 736 €+107%	262 162 €
Share or stock capital	-	-	-	-	-	-
Retained earnings	-1 504 371 €+15,1%	-1 772 889 €−269%	1 052 130 €+29,4%	812 824 €+32 413%	2 500 €	-
Net profit	95 107 €−64,6%	268 518 €+110%	-2 825 020 €−543%	637 826 €−25,9%	860 917 €+1 175%	67 531 €
Equity	-1 406 764 €+6,3%	-1 501 871 €+15,2%	-1 770 390 €−222%	1 453 150 €+68,3%	863 417 €+1 179%	67 531 €
Turnover	24 174 192 €−32,8%	35 949 776 €−35,8%	55 954 640 €−17,4%	67 706 088 €+6 880%	970 009 €−79,8%	4 790 193 €
Profit margin	0,4%	0,7%	-5,0%	0,9%	88,8%	1,4%

Financial ratios

	2021	2020
Profit and cash flow
EBITDA	799 344 €	-
Liquidity
Current ratio	2,8	2,6
Quick ratio	1,2	2,6
Cash ratio	0,7	0,1
Efficiency
Days sales outstanding (dso)	4,6	254,3
Asset turnover	37,1	1,1
Structure
Debt ratio	0,4	0,4
Profitability
Operating margin	1,2%	92,1%
Net profit margin	0,9%	88,8%
Return on assets (roa)	35,0%	99,2%
Return on equity (roe)	43,9%	99,7%

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Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations


K 50098598 / 6	26.01.2026	Entry – Commercial-pledge opening entry	-	Entered into force26.01.2026
Ä 50098598 / M6	20.11.2025	Warning for compulsory dissolution – insufficient net assets	20.05.2026	Entered into force20.11.2025
Ä 50098598 / M5	05.11.2024	Fine-warning order – annual report not filed	-	Entered into force05.11.2024
Ä 50098598 / M4	29.07.2024	Repeat reporting-fine order	13.08.2024	Entered into force14.08.2024
Ä 50098598 / M3	03.04.2024	Reporting-fine order	18.04.2024	Entered into force19.04.2024

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 intention to delete from the Commercial Register	23.02.2026	PDF

Public transactions

No public transactions found

Company has no public transactions

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.