General information

Contacts

Industries

Jah

VAT liability

Annual reports

✓

Unsubmitted declarations

???

Credit rating

Tax data

✓

Tax debts

Related persons

Holdings in companies

Statistics

Summary of reports

Licenses

Regulations

Real estate

TTJA decisions

Court decisions

Official announcements

Public transactions

.ee domains

✓

Enforcement proceedings

✓

Payment orders

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 (5)

Former business names:

KMS Invest OÜ

Capital:

2 500 EUR

Address:

Heldri põik 7-2, Haabneeme alevik, Viimsi vald, Harju maakond, 74001

Status:

Registered

Contacts

Email:

arcusbyroo@gmail.com

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

VAT liability

	Start	End
EE102348521	10.03.2021

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	16.07.2025	Valid
2023	01.01.2023 - 31.12.2023	05.07.2024	Valid
2022	01.01.2022 - 31.12.2022	08.01.2024	Valid
2021	06.08.2020 - 31.12.2021	17.12.2023	Valid
2021	06.08.2020 - 31.12.2021	05.05.2022	Expired

Unsubmitted declarations

No unsubmitted declarations found

No unsubmitted declarations as of 03.06.2026.

Delayed declarations

	Deadline	Submitted
VAT return	20.10.2025	10.11.2025	21 days overdue

???

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

✓

Tax debt

✓

Unsubmitted reports

✓

Unsubmitted declarations

Court decisions

Official announcements

TTJA decisions

Real estate

.ee domains

Licenses

Regulations

Public transactions

Holdings in companies

✓

Enforcement proceedings

✓

Payment orders

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2026 Q1	572 €	0 €	5 113 €130.3%	-
Kokku 2026:	572 €	0 €	5 113 €
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%	-
Kokku 2025:	3 303 €	0 €	28 249 €6.1%
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 €195.9%	-
Kokku 2024:	5 244 €	1 333 €	30 082 €35.5%
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 €237.3%	-
Kokku 2023:	4 147 €	0 €	46 650 €4.5%
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%	-
Kokku 2022:	4 155 €	0 €	44 660 €31.7%
2021 Q4	1 897 €	0 €	28 084 €521.2%	-
2021 Q3	494 €	0 €	4 521 €249.6%	-
2021 Q2	0 €	0 €	1 293 €	-
2021 Q1	0 €	0 €	0 €	-
Kokku 2021:	2 391 €	0 €	33 898 €

Revenue by industry

	2022	2023	2024
Wholesale of alcoholic beverages	28 161 €	22 300 €	31 256 €
Activities of legal consultants and law offices	5 619 €	12 411 €	8 473 €

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Märt Osula	37201XXXXXX	22.01.1972 (54)	Shareholder	2 500,00 EUR	100	Sole ownership	01.09.2023	-

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
Märt Osula	37201XXXXXX	22.01.1972 (54)	Founder	06.08.2020	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Märt Osula	37201XXXXXX	22.01.1972 (54)	Direct holding	06.08.2020	-

1 - 1 / 1 rows

Holdings in companies

Company	Registered	Role	Share	%	Type	Start	End
KUUDA HOOLDEKODU OÜ	26.08.1998	Shareholder	48 600,00 EUR	45	Sole ownership	19.05.2026	-

1 - 1 / 1 rows

2026 Q1

Turnover

Amount

5 113 €

Monthly average

1 704 €

Per employee

0 €

Equity ratio

68,17%

Labour taxes

Turnover ratio

0,00%

Tax ratio

0,00%

Monthly average

0 €

Per employee

0 €

State taxes

Monthly average

191 €

Turnover ratio

11,19%

Estimated salary

Gross salary

0 €

Net salary

0 €

Aggregate data

	2024	2023	2022	2021
Current assets	50 939 €86.5%	27 316 €38.8%	19 686 €84.9%	10 646 €
Non-current assets	3 563 €47.7%	6 812 €5.8%	7 234 €	-
Total assets	54 502 €59.7%	34 128 €26.8%	26 920 €152.9%	10 646 €
Short-term liabilities	51 293 €57.0%	32 680 €41.9%	23 033 €223.3%	7 124 €
Long-term liabilities	-	-	-	-
Total liabilities	51 293 €57.0%	32 680 €41.9%	23 033 €223.3%	7 124 €
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	-1 041 €174.9%	1 389 €60.5%	3 520 €240.8%	-2 500 €
Net profit	1 750 €171.7%	-2 441 €14.4%	-2 133 €160.6%	3 522 €
Equity	3 209 €121.6%	1 448 €62.7%	3 887 €10.4%	3 522 €
Turnover	39 729 €14.5%	34 711 €2.8%	33 780 €63.8%	20 617 €
Profit margin	4.40%162.6%	-7.03%11.4%	-6.31%137.0%	17.08%

Financial ratios

	2024	2023	2022	2021
Profit and cash flow
EBITDA	C RYO	-P NIR	-W QCD	-
Liquidity
Current ratio	S.H	R.T	X.M	1.5
Quick ratio	C.H	R.T	L.J	1.5
Cash ratio	G.W	T.W	B.P	0.0
Efficiency
Days sales outstanding (dso)	UF.G	AZ.X	-	-
Asset turnover	M.N	O.S	T.G	1.9
Structure
Debt ratio	K.S	P.B	Z.T	0.7
Profitability
Operating margin	D.L%	-R.H%	-V.X%	17.1%
Net profit margin	U.K%	-O.C%	-K.H%	17.1%
Return on assets (roa)	J.C%	-X.F%	-VD.B%	33.1%
Return on equity (roe)	AX.L%	-PJL.O%	-DP.I%	100.0%

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

Licences & notices

Type	Number	Field	Status	Start	End
Notice of economic activity	KHK014227	Commerce > Wholesale trade	Valid	07.04.2021	-

1 - 1 / 1 rows

Regulations

Regulation no.	Date	Type	Deadline	Status
Ä 50151894 / M4	18.05.2026	Order demanding payment of fee (NAP)		Signed (18.05.2026)
Ä 50151894 / 7	15.05.2026	Entry - Amendment entry		Entered into force (15.05.2026)
Ä 50151894 / 5	05.05.2026	Negative entry order – deficiencies not remedied - Amendment entry		Entered into force (22.05.2026)
Ä 50151894 / 6	05.05.2026	Entry order ex-officio - Amendment entry		Signed (05.05.2026)
Ä 50151894 / M3	13.04.2026	Order to remedy deficiencies - Amendment entry	28.04.2026	Entered into force (29.04.2026)

Best Drinks OÜ

Contacts

Industries

VAT liability

Annual reports

Unsubmitted declarations

No unsubmitted declarations found

Delayed declarations

Credit rating

Hidden

Tax data

Revenue by industry

Tax debts

No tax debt found

Representatives

Shareholders

Other persons

Ultimate beneficial owners

Holdings in companies

Holdings in companies

Aggregate data

Financial ratios

Licences & notices

Licences & notices

Regulations

Regulations

Real estate

No real estate found

Consumer Disputes Committee decisions

No consumer dispute committee decisions found

Official announcements

No official announcements found

Public transactions

No public transactions found

.ee domains

No domains found

Enforcement proceedings

No enforcement proceedings found

Payment orders

No payment orders found