Best Drinks OÜ

Legal form:: Private limited company
Registry code:: 16024563
VAT no.:: EE102348521
Fiscal-year period:: 01.01 - 31.12
Established:: 06.08.2020 (6 y)
Former business names:: KMS Invest OÜ
Capital:: 2 500 EUR
Address:: Heldri põik 7-2, Haabneeme alevik, Viimsi vald, Harju maakond, 74001
Status:: Registered

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Contacts

Email:: arcusbyroo@gmail.com

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Industries

WHOLESALE AND RETAIL TRADE
Wholesale trade
Wholesale of food, beverages and tobacco
Wholesale of beverages
46341 – Wholesale of alcoholic beverages
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Legal activities
69102 – Activities of legal consultants and law offices

Industry TOPNo. 114 of 150 companies

114.Best Drinks OÜ11.3k €

Main activity 46341 · turnover over the last 4 quarters

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VAT liability

VAT no.	Start	End
EE102348521	10.03.2021	-

Annual reports

Aggregate data

Year	Period	Submitted	Status
2025	01.01.2025 – 31.12.2025	05.09.2026	Valid	PDF
2024	01.01.2024 – 31.12.2024	16.07.2025	Valid	PDF
2023	01.01.2023 – 31.12.2023	05.07.2024	Valid	PDF
2022	01.01.2022 – 31.12.2022	08.01.2024	Valid	PDF
2021	06.08.2020 – 31.12.2021	17.12.2023	Valid	PDF
2021	06.08.2020 – 31.12.2021	05.05.2022	Expired	PDF

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 20.10.2026.

Delayed declarations

VAT return

20.10.2025

10.11.2025

21 d overdue

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Tax debt Reports Declarations Court decisions–Official announcements–TTJA decisions–Real estate–.ee domains–Licenses1 Regulations11 Public transactions–Grants–State aid–Public procurement–Holdings in companies1 Enforcement proceedings Payment orders

Tax data

Period	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q3	-	-	0 €−100%	-
2026 Q2	181 €	0 €	3 941 €−22,9%	-
2026 Q1	572 €	0 €	5 113 €+130%	-
Total 2026:	753 €	0 €	9 054 €
2025 Q4	257 €	0 €	2 220 €−52,9%	-
2025 Q3	367 €	0 €	4 715 €−38,4%	-
2025 Q2	1 069 €	0 €	7 658 €−43,9%	-
2025 Q1	1 610 €	0 €	13 656 €+50,3%	-
Total 2025:	3 303 €	0 €	28 249 €
2024 Q4	1 253 €	0 €	9 083 €+41,7%	-
2024 Q3	1 024 €	198 €	6 409 €+85,4%	-
2024 Q2	651 €	493 €	3 457 €−68,9%	-
2024 Q1	2 316 €	642 €	11 133 €+196%	-
Total 2024:	5 244 €	1 333 €	30 082 €
2023 Q4	84 €	0 €	3 763 €−74,0%	-
2023 Q3	1 450 €	0 €	14 476 €+41,7%	-
2023 Q2	978 €	0 €	10 216 €−43,9%	-
2023 Q1	1 635 €	0 €	18 196 €+237%	-
Total 2023:	4 147 €	0 €	46 651 €
2022 Q4	888 €	0 €	5 395 €−59,5%	-
2022 Q3	1 668 €	0 €	13 332 €−7,0%	-
2022 Q2	446 €	0 €	14 342 €+23,7%	-
2022 Q1	1 154 €	0 €	11 591 €−58,7%	-
Total 2022:	4 156 €	0 €	44 660 €
2021 Q4	1 896,77 €	0 €	28 083,87 €+521%	-
2021 Q3	494,25 €	0 €	4 520,92 €+250%	-
2021 Q2	-	-	1 293,28 €	-
2021 Q1	-	-	-	-
Total 2021:	2 391,02 €	0 €	33 898,07 €

Revenue by industry

	2023	2024	2025
Wholesale of alcoholic beverages	22 300 €	31 256 €	14 524 €
Activities of legal consultants and law offices	12 411 €	8 473 €	1 949 €

Tax debts

No tax debt found

No tax debt as of 20.10.2026

Representatives

	Personal ID code
Märt Osula	37201XXXXXX	22.01.1972 (54)	Board member	06.08.2020	-

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Shareholders

	Personal ID code
Märt Osula	37201XXXXXX	22.01.1972 (54)	Shareholder	2 500 EUR	100,00%	Sole ownership	01.09.2023	-

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Other persons

	Personal ID code
Märt Osula	37201XXXXXX	22.01.1972 (54)	Founder	06.08.2020	-

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Ultimate beneficial owners

	Personal ID code
Märt Osula	37201XXXXXX	22.01.1972 (54)	Direct holding	06.08.2020	-

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Holdings in companies


KUUDA HOOLDEKODU OÜ	26.08.1998	Shareholder	48 600 EUR	45,00%	Sole ownership	19.05.2026	-

2026 Q3

Turnover

Amount: 0 €
Monthly average: 0 €
Per employee: -

Labour taxes

Turnover ratio: -
Tax ratio: -
Monthly average: 0 €
Per employee: -

State taxes

Monthly average: 0 €
Turnover ratio: -

Estimated salary

Gross salary: -
Net salary: -

Aggregate data

	2025	2024	2023	2022	2021
Current assets	46 636 €−8,4%	50 939 €+86,5%	27 316 €+38,8%	19 686 €+84,9%	10 646 €
Non-current assets	3 112 €−12,7%	3 563 €−47,7%	6 812 €−5,8%	7 234 €	-
Total assets	49 748 €−8,7%	54 502 €+59,7%	34 128 €+26,8%	26 920 €+153%	10 646 €
Short-term liabilities	45 701 €−10,9%	51 293 €+57,0%	32 680 €+41,9%	23 033 €+223%	7 124 €
Long-term liabilities	-	-	-	-	-
Total liabilities	45 701 €−10,9%	51 293 €+57,0%	32 680 €+41,9%	23 033 €+223%	7 124 €
Share or stock capital	-	-	-	-	-
Retained earnings	699 €+167%	-1 041 €−175%	1 389 €−60,6%	3 522 €	-
Net profit	848 €−51,5%	1 750 €+172%	-2 441 €−14,4%	-2 133 €−161%	3 522 €
Equity	4 047 €+26,1%	3 209 €+122%	1 448 €−62,7%	3 887 €+10,4%	3 522 €
Turnover	16 473 €−58,5%	39 729 €+14,5%	34 711 €+2,8%	33 780 €+63,8%	20 617 €
Profit margin	5,1%	4,4%	-7,0%	-6,3%	17,1%

Financial ratios

	2022	2021
Profit and cash flow
EBITDA	-1 975 €	-
Liquidity
Current ratio	0,9	1,5
Quick ratio	0,9	1,5
Cash ratio	0,0	0,0
Efficiency
Days sales outstanding (dso)	-	-
Asset turnover	1,8	1,9
Structure
Debt ratio	0,9	0,7
Profitability
Operating margin	-6,3%	17,1%
Net profit margin	-6,3%	17,1%
Return on assets (roa)	-11,4%	33,1%
Return on equity (roe)	-54,9%	100,0%

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Licences & notices


Notice of economic activity	KHK014227	Commerce	Valid	07.04.2021	-

Regulations


Ä 50151894 / M4	18.05.2026	Order demanding payment of fee (NAP)	02.06.2026	Entered into force18.05.2026
Ä 50151894 / 7	15.05.2026	Entry – Amendment entry	-	Entered into force15.05.2026
Ä 50151894 / 6	05.05.2026	Entry order ex-officio – Amendment entry	-	Entered into force05.05.2026
Ä 50151894 / 5	05.05.2026	Negative entry order – deficiencies not remedied – Amendment entry	-	Entered into force22.05.2026
Ä 50151894 / M3	13.04.2026	Order to remedy deficiencies – Amendment entry	28.04.2026	Entered into force29.04.2026

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

No official announcements found

Company has no issued official announcements

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.