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Penmaster OÜ

Legal form:

Private limited company

Registry code:

14646838

VAT no.:

EE102130108

Fiscal-year period:

01.01 - 31.12

Established:

22.01.2019 (7)

Capital:

9 000 EUR

Address:

Riia tn 130b/2, Tartu linn, Tartu linn, Tartu maakond, 50411

Status:

Registered

Contacts

Email:

penetron@penetron.ee

Industries

WHOLESALE AND RETAIL TRADE
Wholesale trade
Wholesale on a fee or contract basis
46131 - Wholesale brokerage of wood and construction materials
TRANSPORTATION AND STORAGE
Land transport and pipeline transport
Freight transport by road and removal services
49411 - Freight transport by road

VAT liability

	Start	End
EE102130108	23.01.2019

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	26.09.2025	Valid
2023	01.01.2023 - 31.12.2023	01.07.2024	Valid
2022	01.01.2022 - 31.12.2022	01.08.2023	Valid
2021	01.01.2021 - 31.12.2021	02.06.2022	Valid
2020	01.01.2020 - 31.12.2020	04.03.2021	Valid
2019	22.01.2019 - 31.12.2019	19.05.2020	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 05.06.2026.

???

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	25 949 €	10 731 €	129 079 €37.6%	3
Kokku 2026:	25 949 €	10 731 €	129 079 €
2025 Q4	37 144 €	12 831 €	206 931 €1.0%	3
2025 Q3	33 380 €	12 257 €	209 115 €28.8%	4
2025 Q2	30 888 €	9 742 €	162 358 €17.1%	4
2025 Q1	32 783 €	9 658 €	138 614 €34.2%	3
Kokku 2025:	134 195 €	44 488 €	717 018 €20.9%
2024 Q4	29 689 €	11 398 €	210 615 €12.9%	3
2024 Q3	42 820 €	11 949 €	241 835 €11.5%	3
2024 Q2	36 793 €	12 398 €	273 363 €51.6%	4
2024 Q1	32 456 €	12 949 €	180 346 €52.7%	5
Kokku 2024:	141 758 €	48 694 €	906 159 €23.1%
2023 Q4	47 705 €	11 588 €	381 237 €74.1%	5
2023 Q3	10 984 €	9 437 €	218 999 €12.0%	4
2023 Q2	27 289 €	9 117 €	248 733 €24.3%	4
2023 Q1	12 806 €	8 035 €	328 703 €53.2%	4
Kokku 2023:	98 783 €	38 176 €	1 177 672 €42.8%
2022 Q4	15 285 €	7 969 €	702 064 €36.3%	4
2022 Q3	0 €	7 137 €	515 063 €15.9%	4
2022 Q2	11 222 €	5 275 €	612 355 €167.8%	4
2022 Q1	11 059 €	4 476 €	228 647 €18.7%	3
Kokku 2022:	37 567 €	24 856 €	2 058 129 €185.1%
2021 Q4	11 922 €	2 203 €	281 110 €65.2%	2
2021 Q3	2 669 €	1 712 €	170 146 €0.1%	2
2021 Q2	7 819 €	956 €	170 383 €70.0%	2
2021 Q1	6 050 €	602 €	100 255 €19.9%	1
Kokku 2021:	28 459 €	5 474 €	721 895 €65.3%
2020 Q4	6 527 €	573 €	125 089 €69.8%	1
2020 Q3	4 611 €	573 €	73 663 €40.7%	1
2020 Q2	3 367 €	409 €	124 176 €9.1%	1
2020 Q1	0 €	558 €	113 864 €6.7%	1
Kokku 2020:	14 504 €	2 114 €	436 793 €0.0%
2019 Q4	4 688 €	531 €	106 740 €17.1%	1
2019 Q3	3 282 €	535 €	128 773 €24.5%	1
2019 Q2	2 324 €	0 €	103 447 €5.9%	1
2019 Q1	4 808 €	0 €	97 672 €	0
Kokku 2019:	15 102 €	1 066 €	436 632 €

Revenue by industry

	2022	2023	2024
Wholesale brokerage of wood and construction materials		632 604 €	762 197 €
Freight transport by road	1 040 702 €	421 736 €	115 120 €
Wholesale of other intermediate products	1 007 797 €

Tax debts

No tax debt found

No tax debt as of 05.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kristjan Sõna	38609XXXXXX	22.09.1986 (39)	Board member	22.01.2019	-

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Kristjan Sõna	38609XXXXXX	22.09.1986 (39)	Shareholder	9 000,00 EUR	100	Sole ownership	03.09.2023	-

2 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
Kristjan Sõna	38609XXXXXX	22.09.1986 (39)	Founder	21.01.2019	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kristjan Sõna	38609XXXXXX	22.09.1986 (39)	Direct holding	07.01.2020	-

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

129 079 €

Monthly average

43 026 €

Per employee

14 342 €

Equity ratio

478,07%

Labour taxes

Turnover ratio

8,31%

Tax ratio

41,35%

Monthly average

3 577 €

Per employee

1 192 €

State taxes

Monthly average

8 650 €

Turnover ratio

20,10%

Estimated salary

Gross salary

2 250 €

Net salary

1 818 €

Aggregate data

	2024	2023	2022	2021	2020	2019
Current assets	283 712 €14.6%	332 382 €2.3%	325 067 €71.1%	189 979 €35.3%	140 448 €21.0%	116 038 €
Non-current assets	393 887 €27.2%	541 074 €45.6%	371 519 €533.7%	58 625 €95.4%	-	30 000 €
Total assets	677 599 €22.4%	873 456 €25.4%	696 586 €180.2%	248 604 €77.0%	140 448 €3.8%	146 038 €
Short-term liabilities	443 537 €20.5%	368 053 €23.4%	480 244 €216.7%	151 623 €64.1%	92 417 €15.5%	80 031 €
Long-term liabilities	190 012 €44.9%	344 904 €229.3%	104 747 €599.5%	14 975 €26.4%	-	20 337 €
Total liabilities	633 549 €11.1%	712 957 €21.9%	584 991 €251.1%	166 598 €80.3%	92 417 €7.9%	100 368 €
Share or stock capital	9 000 €	9 000 €	9 000 €260.0%	2 500 €	2 500 €	2 500 €
Retained earnings	174 266 €69.9%	102 595 €25.1%	82 006 €80.1%	45 531 €5.5%	43 170 €1 826.8%	-2 500 €
Net profit	-139 216 €384.7%	48 904 €137.5%	20 589 €39.4%	33 975 €1 339.0%	2 361 €94.8%	45 670 €
Equity	44 050 €72.6%	160 499 €43.8%	111 595 €36.1%	82 006 €70.7%	48 031 €5.2%	45 670 €
Turnover	877 317 €16.8%	1 054 340 €48.5%	2 048 499 €201.5%	679 505 €87.0%	363 436 €1.8%	369 910 €
Profit margin	-15.87%442.1%	4.64%361.5%	1.01%79.9%	5.00%669.7%	0.65%94.7%	12.35%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	-DJ ZEU	GV FLP	FE ZDS	-	-
Liquidity
Current ratio	B.A	M.R	B.M	1.3	1.5
Quick ratio	O.Y	O.L	R.Q	0.6	0.7
Cash ratio	Q.O	C.L	F.K	0.2	0.4
Efficiency
Days sales outstanding (dso)	FW.J	CY.F	E.P	23.4	32.6
Asset turnover	T.G	U.O	L.U	3.5	2.5
Structure
Debt ratio	K.P	G.Y	M.I	0.7	0.7
Profitability
Operating margin	-CE.G%	V.W%	Q.Z%	5.2%	1.1%
Net profit margin	-BI.P%	W.L%	D.J%	5.0%	0.6%
Return on assets (roa)	-RX.I%	J.W%	S.Y%	17.5%	1.6%
Return on equity (roe)	-IDU.I%	ME.Z%	DI.B%	41.4%	4.9%

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Licences & notices

Type	Number	Field	Status	Start	End
License	RVSK081417	Transport > Certified copy of Community licence (freight transport)	Valid	04.09.2025	11.08.2026
License	RVSK080477	Transport > Certified copy of Community licence (freight transport)	Valid	10.06.2025	11.06.2026
License	RVSK072872	Transport > Certified copy of Community licence (freight transport)	Valid	11.08.2023	10.11.2031
License	RVSK070953	Transport > Certified copy of Community licence (freight transport)	Valid	01.03.2023	10.11.2031
License	RVSK070954	Transport > Certified copy of Community licence (freight transport)	Valid	01.03.2023	10.11.2031

1 - 5 / 6 rows

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 50111313 / 5	10.01.2024	Entry - Amendment entry under NSPA § 595¹ (1)		Entered into force (10.01.2024)
Ä 50111313 / 4	03.09.2023	Entry - Amendment entry		Entered into force (03.09.2023)
Ä 50111313 / 3	10.01.2022	Entry - Amendment entry		Entered into force (10.01.2022)
Ä 50111313 / 2	22.02.2019	Entry - Amendment entry under CRA § 525 (2)		Entered into force (22.02.2019)
Ä 50111313 / M1	22.01.2019	Order to remedy deficiencies - Initial entry	21.02.2019	Deficiencies remedied (22.01.2019)

1 - 5 / 6 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
12.08.2025	Sihtasutus Kuremaa Elamuskeskus	181.76 € Received	OPERATING EXPENSES General economic development projects
03.04.2024	AS Lõuna-Eesti Haigla	500.20 € Received	OPERATING EXPENSES General hospital services
09.10.2023	AS Lõuna-Eesti Haigla	492.00 € Received	OPERATING EXPENSES General hospital services
23.01.2023	AS Lõuna-Eesti Haigla	492.00 € Received	OPERATING EXPENSES General hospital services
22.11.2022	AS Lõuna-Eesti Haigla	492.00 € Received	OPERATING EXPENSES General hospital services

1 - 5 / 7 rows

.ee domains

Domain	Status	Registered	Expires	End
penmaster.ee	Active	18.09.2025	19.09.2026	-

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