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Jah

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Punnis Possu OÜ

Legal form:

Private limited company

Registry code:

14765083

VAT no.:

EE102292185

Fiscal-year period:

01.01 - 31.12

Established:

19.07.2019 (6)

Capital:

2 500 EUR

Address:

Keskuse tee 1/2, Raadi alev, Tartu vald, Tartu maakond, 60534

Status:

Registered

Contacts

Email:

info@kulmavares.ee

Industries

WHOLESALE AND RETAIL TRADE
Retail trade
Non-specialised retail trade
47121 - Other non-specialised retail trade

VAT liability

	Start	End
EE102292185	19.02.2021
EE102292185	24.09.2020	11.11.2020

Annual reports

Aggregate data

	Period	Submitted
2025	01.01.2025 - 31.12.2025	31.03.2026	Valid
2024	01.01.2024 - 31.12.2024	06.06.2025	Valid
2023	01.01.2023 - 31.12.2023	26.03.2024	Valid
2022	01.01.2022 - 31.12.2022	13.06.2023	Valid
2021	01.01.2021 - 31.12.2021	03.06.2022	Valid
2020	19.07.2019 - 31.12.2020	23.02.2021	Valid

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 04.06.2026.

???

Credit rating

Hidden

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

020406080100

? Risk factors

? Strengths

View summary

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Tax debt

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Unsubmitted reports

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Unsubmitted declarations

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TTJA decisions

Real estate

.ee domains

Licenses

Regulations

146

Public transactions

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Enforcement proceedings

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Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	58 833 €	2 889 €	233 675 €0.5%	1
Kokku 2026:	58 833 €	2 889 €	233 675 €
2025 Q4	62 601 €	1 497 €	234 903 €253.7%	1
2025 Q3	17 633 €	1 578 €	66 415 €32.5%	1
2025 Q2	10 870 €	1 587 €	50 116 €38.9%	1
2025 Q1	20 267 €	3 605 €	81 958 €23.0%	1
Kokku 2025:	111 371 €	8 267 €	433 392 €74.4%
2024 Q4	22 815 €	2 180 €	106 390 €122.0%	1
2024 Q3	0 €	1 996 €	47 916 €19.6%	1
2024 Q2	8 903 €	1 238 €	40 053 €26.1%	1
2024 Q1	16 510 €	3 651 €	54 194 €46.8%	1
Kokku 2024:	48 228 €	9 065 €	248 553 €16.7%
2023 Q4	19 770 €	919 €	101 812 €173.9%	1
2023 Q3	7 390 €	840 €	37 169 €45.0%	1
2023 Q2	4 736 €	0 €	25 625 €47.0%	1
2023 Q1	8 280 €	1 000 €	48 361 €19.9%	-
Kokku 2023:	40 176 €	2 760 €	212 967 €56.0%
2022 Q4	3 740 €	0 €	60 393 €216.6%	-
2022 Q3	0 €	0 €	19 073 €5.4%	-
2022 Q2	8 246 €	101 €	20 158 €45.3%	-
2022 Q1	9 061 €	0 €	36 871 €40.3%	-
Kokku 2022:	21 047 €	101 €	136 495 €160.7%
2021 Q4	2 978 €	0 €	26 285 €136.1%	-
2021 Q3	1 774 €	0 €	11 131 €19.7%	-
2021 Q2	0 €	6 €	13 866 €1 193.2%	-
2021 Q1	93 €	0 €	1 072 €	-
Kokku 2021:	4 845 €	6 €	52 354 €
2020 Q4	0 €	0 €	0 €	-
2020 Q3	0 €	0 €	0 €	-
2020 Q1	0 €	0 €	0 €	0
Kokku 2020:	0 €	0 €	0 €

Revenue by industry

	2023	2024	2025
Other non-specialised retail trade		256 058 €	518 258 €
Retail sale via mail order or the internet	194 304 €

Tax debts

No tax debt found

No tax debt as of 04.06.2026

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Kersti Hoolma	48908XXXXXX	02.08.1989 (36)	Board member	03.06.2022	-
Sten Hoolma	39101XXXXXX	19.01.1991 (35)	Board member	19.07.2019	-

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

1 - 2 / 2 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Sten Hoolma	39101XXXXXX	19.01.1991 (35)	Shareholder	1 250,00 EUR	50	Sole ownership	01.09.2023	-
Kersti Hoolma	48908XXXXXX	02.08.1989 (36)	Shareholder	1 250,00 EUR	50	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
Kersti Hoolma	48908XXXXXX	02.08.1989 (36)	Founder	19.07.2019	-
Sten Hoolma	39101XXXXXX	19.01.1991 (35)	Founder	19.07.2019	-

1 - 2 / 2 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Kersti Hoolma	48908XXXXXX	02.08.1989 (36)	Direct holding	19.07.2019	-
Sten Hoolma	39101XXXXXX	19.01.1991 (35)	Direct holding	19.07.2019	-

1 - 2 / 2 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

233 675 €

Monthly average

77 892 €

Per employee

77 892 €

Equity ratio

3 115,67%

Labour taxes

Turnover ratio

1,24%

Tax ratio

4,91%

Monthly average

963 €

Per employee

963 €

State taxes

Monthly average

19 611 €

Turnover ratio

25,18%

Estimated salary

Gross salary

1 863 €

Net salary

1 530 €

Aggregate data

	2025	2024	2023	2022	2021	2020
Current assets	433 956 €117.8%	199 200 €65.8%	120 140 €35.6%	88 613 €2.6%	86 387 €476.0%	14 998 €
Non-current assets	45 792 €16.4%	54 745 €8.6%	50 426 €36.5%	36 934 €	-	-
Total assets	479 748 €88.9%	253 945 €48.9%	170 566 €35.9%	125 547 €45.3%	86 387 €476.0%	14 998 €
Short-term liabilities	95 760 €2.8%	93 188 €2.7%	90 720 €13.5%	79 940 €88.0%	42 519 €1 242.1%	3 168 €
Long-term liabilities	91 332 €29.4%	70 608 €	-	-	-	-
Total liabilities	187 092 €14.2%	163 796 €80.6%	90 720 €13.5%	79 940 €88.0%	42 519 €1 242.1%	3 168 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	90 149 €16.6%	77 346 €79.4%	43 107 €3.6%	41 621 €346.1%	9 330 €473.2%	-2 500 €
Net profit	200 007 €1 841.3%	10 303 €69.9%	34 239 €2 204.1%	1 486 €95.4%	32 038 €170.8%	11 830 €
Equity	292 656 €224.6%	90 149 €12.9%	79 846 €75.1%	45 607 €4.0%	43 868 €270.8%	11 830 €
Turnover	518 258 €102.4%	256 058 €31.8%	194 304 €40.1%	138 652 €68.7%	82 211 €174.0%	30 006 €
Profit margin	38.59%859.1%	4.02%77.2%	17.62%1 544.2%	1.07%97.2%	38.97%1.2%	39.43%

Financial ratios

	2024	2023	2022	2021	2020
Profit and cash flow
EBITDA	IE NBI	SI EPP	Q LDN	-	-
Liquidity
Current ratio	D.E	T.R	S.X	2.0	4.7
Quick ratio	C.I	D.R	Q.U	0.8	1.8
Cash ratio	M.Q	Q.F	O.R	0.7	1.8
Efficiency
Days sales outstanding (dso)	VE.I	XV.N	AT.G	13.4	-
Asset turnover	D.D	Y.T	A.E	1.6	2.0
Structure
Debt ratio	V.Q	U.V	W.T	0.5	0.2
Profitability
Operating margin	F.V%	SM.G%	S.G%	41.1%	39.6%
Net profit margin	T.M%	PY.N%	I.X%	39.0%	39.4%
Return on assets (roa)	Q.C%	XL.N%	Y.R%	63.2%	78.9%
Return on equity (roe)	SV.A%	WS.U%	W.A%	73.0%	100.0%

To view all financial ratios, you need to subscribe to extended access to the info portal!

Licences & notices

No licenses and notices found

Company has no active licenses and business activity notices

Regulations

Regulation no.	Date	Type	Status
Ä 50124059 / 8	20.05.2026	Entry - Amendment entry under NSPA § 595¹ (1)	Entered into force (20.05.2026)
Ä 50124059 / 7	31.12.2025	Entry - Amendment entry	Entered into force (31.12.2025)
Ä 50124059 / 6	06.11.2023	Entry - Amendment entry	Entered into force (06.11.2023)
Ä 50124059 / 5	01.09.2023	Entry - Amendment entry	Entered into force (01.09.2023)
Ä 50124059 / 4	03.06.2022	Entry - Amendment entry	Entered into force (03.06.2022)

1 - 5 / 8 rows

Real estate

Address	Area	Purpose
J. Kärneri tn 3a, Elva linn, Elva vald, Tartu maakond	409 m²	Industrial land 100%
Saaga tee 8, Kikaste küla, Luunja vald, Tartu maakond	3014 m²	Residential land 100%

1 - 2 / 2 rows

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
22.04.2026	Pirita Linnaosa Valitsus	170.00 € Received	OPERATING EXPENSES Cleaning of public areas
17.04.2026	Tartu Maarjamõisa Lasteaed	3 359.00 € Received	OPERATING EXPENSES Pre-primary education
16.04.2026	Rummu Lasteaed Lepatriinu	330.00 € Received	OPERATING EXPENSES Pre-primary education
18.03.2026	Tartu Maarjamõisa Lasteaed	1 759.00 € Received	OPERATING EXPENSES Pre-primary education
11.03.2026	Elva Vallavalitsus	5 215.01 € Received	OPERATING EXPENSES Pre-primary education

1 - 5 / 146 rows

.ee domains

Domain	Status	Registered	Expires	End
külmavares.ee	Active	23.11.2020	24.11.2026	-
kulmavares.ee	Active	23.11.2020	24.11.2026	-

1 - 2 / 2 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