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Apt.Est OÜ

Legal form:

Private limited company

Registry code:

14563563

VAT no.:

EE102113442

Fiscal-year period:

01.09 - 31.08

Established:

11.09.2018 (7)

Capital:

2 500 EUR

Address:

J. Vilmsi tn 20-4, Kesklinna linnaosa, Tallinn, Harju maakond, 10126

Status:

Registered

Contacts

Email:

merle.niglas@gmail.com

Phone:

+372 5226355

Industries

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

VAT liability

	Start	End
EE102113442	08.11.2018

Annual reports

Aggregate data

	Period	Submitted
2025	01.09.2024 - 31.08.2025	28.02.2026	Valid
2024	01.09.2023 - 31.08.2024	14.03.2025	Valid
2023	01.09.2022 - 31.08.2023	28.02.2024	Valid
2022	01.09.2021 - 31.08.2022	23.03.2023	Valid
2021	01.09.2020 - 31.08.2021	18.01.2023	Valid
2020	01.09.2019 - 31.08.2020	31.01.2022	Valid
2019	11.09.2018 - 31.08.2019	28.02.2020	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	96 830 €	76 006 €	2 246 969 €2.3%	27
Kokku 2026:	96 830 €	76 006 €	2 246 969 €
2025 Q4	96 977 €	77 878 €	2 195 531 €10.7%	27
2025 Q3	98 475 €	82 968 €	1 983 764 €5.2%	26
2025 Q2	96 919 €	76 141 €	2 093 111 €2.1%	24
2025 Q1	101 539 €	74 039 €	2 137 218 €1.1%	24
Kokku 2025:	393 910 €	311 026 €	8 409 624 €6.0%
2024 Q4	93 322 €	72 339 €	2 114 956 €20.9%	27
2024 Q3	92 742 €	69 462 €	1 749 829 €17.4%	27
2024 Q2	82 632 €	64 427 €	2 118 519 €8.8%	27
2024 Q1	93 222 €	65 467 €	1 947 577 €14.9%	26
Kokku 2024:	361 918 €	271 695 €	7 930 881 €29.9%
2023 Q4	82 730 €	64 229 €	1 694 544 €33.1%	26
2023 Q3	83 536 €	67 691 €	1 273 563 €17.2%	26
2023 Q2	75 980 €	60 746 €	1 537 800 €3.7%	27
2023 Q1	76 693 €	56 473 €	1 597 180 €9.0%	27
Kokku 2023:	318 939 €	249 139 €	6 103 088 €17.0%
2022 Q4	62 823 €	55 391 €	1 464 926 €26.5%	27
2022 Q3	77 520 €	62 805 €	1 158 380 €8.3%	26
2022 Q2	75 258 €	54 958 €	1 262 848 €5.1%	29
2022 Q1	76 276 €	54 465 €	1 331 388 €0.4%	27
Kokku 2022:	291 878 €	227 618 €	5 217 541 €24.1%
2021 Q4	73 199 €	54 714 €	1 326 263 €25.5%	28
2021 Q3	67 455 €	53 512 €	1 056 505 €14.9%	26
2021 Q2	61 164 €	49 636 €	919 249 €2.1%	23
2021 Q1	65 115 €	51 999 €	900 762 €15.9%	25
Kokku 2021:	266 934 €	209 861 €	4 202 779 €25.7%
2020 Q4	68 420 €	53 024 €	1 070 676 €34.4%	23
2020 Q3	51 412 €	40 744 €	796 752 €8.4%	25
2020 Q2	57 855 €	42 125 €	735 039 €0.9%	20
2020 Q1	54 432 €	40 791 €	741 495 €26.4%	27
Kokku 2020:	232 119 €	176 684 €	3 343 962 €64.8%
2019 Q4	37 286 €	30 979 €	586 848 €28.9%	13
2019 Q3	34 657 €	27 580 €	455 163 €10.2%	12
2019 Q2	34 188 €	27 331 €	506 637 €5.5%	11
2019 Q1	22 605 €	28 070 €	480 148 €557.4%	11
Kokku 2019:	128 736 €	113 960 €	2 028 796 €2 677.8%
2018 Q4	0 €	0 €	73 035 €	9
Kokku 2018:	0 €	0 €	73 035 €

Revenue by industry

	2023	2024	2025
Retail sale of medicines	5 495 599 €	7 098 956 €	7 906 853 €

Tax debts

No tax debt found

No tax debt as of 03.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Merle Niglas	48405XXXXXX	10.05.1984 (42)	Board member	11.09.2018	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Merle Niglas	48405XXXXXX	10.05.1984 (42)	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
Merle Niglas	48405XXXXXX	10.05.1984 (42)	Founder	11.09.2018	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Merle Niglas	48405XXXXXX	10.05.1984 (42)	Direct holding	24.10.2018	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

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

2026 Q1

Turnover

Amount

2 246 969 €

Monthly average

748 990 €

Per employee

27 740 €

Equity ratio

29 959,59%

Labour taxes

Turnover ratio

3,38%

Tax ratio

78,49%

Monthly average

25 335 €

Per employee

938 €

State taxes

Monthly average

32 277 €

Turnover ratio

4,31%

Estimated salary

Gross salary

1 822 €

Net salary

1 499 €

Aggregate data

	2025	2024	2023	2022	2021	2020	2019
Current assets	1 138 589 €17.5%	968 671 €23.5%	784 135 €0.4%	780 754 €3.9%	751 608 €61.8%	464 647 €120.1%	211 142 €
Non-current assets	1 308 413 €0.3%	1 303 964 €0.1%	1 305 363 €0.3%	1 301 373 €0.1%	1 300 000 €	1 300 000 €767.1%	149 919 €
Total assets	2 447 002 €7.7%	2 272 635 €8.8%	2 089 498 €0.4%	2 082 127 €1.5%	2 051 608 €16.3%	1 764 647 €388.7%	361 061 €
Short-term liabilities	1 023 529 €19.4%	856 967 €8.8%	788 000 €3.9%	819 757 €6.4%	876 247 €54.5%	1 926 911 €344.6%	433 423 €
Long-term liabilities	1 402 948 €	1 402 948 €	1 402 948 €	1 402 948 €	1 402 948 €	-	-
Total liabilities	2 426 477 €7.4%	2 259 915 €3.1%	2 190 948 €1.4%	2 222 705 €2.5%	2 279 195 €18.3%	1 926 911 €344.6%	433 423 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	10 220 €109.8%	-103 950 €27.3%	-143 078 €37.8%	-230 087 €39.6%	-164 764 €120.1%	-74 862 €	-
Net profit	7 805 €93.2%	114 170 €191.8%	39 128 €55.0%	87 009 €233.2%	-65 323 €27.3%	-89 902 €20.1%	-74 862 €
Equity	20 525 €61.4%	12 720 €112.5%	-101 450 €27.8%	-140 578 €38.2%	-227 587 €40.3%	-162 264 €124.2%	-72 362 €
Turnover	7 906 853 €11.4%	7 098 956 €29.2%	5 495 599 €15.5%	4 758 585 €29.9%	3 664 347 €129.6%	1 596 281 €15.3%	1 383 939 €
Profit margin	0.10%93.9%	1.61%125.9%	0.71%61.1%	1.83%202.6%	-1.78%68.3%	-5.63%4.1%	-5.41%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-	-	-	-	-
Liquidity
Current ratio	T.L	Y.B	A.Q	0.9	0.2
Quick ratio	Q.X	E.T	I.I	0.5	0.1
Cash ratio	X.D	C.K	W.G	0.1	0.0
Efficiency
Days sales outstanding (dso)	WI.Q	NH.J	HY.M	73.6	23.8
Asset turnover	Q.P	G.N	X.W	1.9	1.5
Structure
Debt ratio	H.D	N.F	T.C	1.1	1.1
Profitability
Operating margin	S.C%	R.I%	E.E%	0.4%	-4.0%
Net profit margin	E.M%	X.E%	S.P%	-1.8%	-5.6%
Return on assets (roa)	F.M%	H.U%	Y.Y%	-3.4%	-8.5%
Return on equity (roe)	AEA.T%	-	-	-	-

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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
Ä 50102303 / 2	02.09.2023	Entry - Amendment entry		Entered into force (02.09.2023)
Ä 50102303	11.09.2018	Entry - Initial entry		Entered into force (11.09.2018)

1 - 2 / 2 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

No official announcements found

Company has no issued official announcements

Public transactions

Date	Party	Amount	Classification
30.04.2026	Tervisekassa	6 238.67 € Received	SOCIAL BENEFITS Other health care, incl. administration
30.04.2026	Tervisekassa	394.05 € Received	SOCIAL BENEFITS Other health care, incl. administration
28.04.2026	Tervisekassa	2 481.94 € Received	SOCIAL BENEFITS Other health care, incl. administration
27.04.2026	Tervisekassa	23 145.29 € Received	SOCIAL BENEFITS Other health care, incl. administration
27.04.2026	Tervisekassa	4 537.91 € Received	SOCIAL BENEFITS Other health care, incl. administration

1 - 5 / 3231 rows

.ee domains

Domain	Status	Registered	Expires	End
aptest.ee	Active	11.02.2019	12.02.2027	-

1 - 1 / 1 rows

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