General information

Contacts

Industries

Jah

VAT liability

Annual reports

Unsubmitted declarations

???

Credit rating

Tax data

59.3K€

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

Osaühing EXTEBAR

Legal form:

Private limited company

Registry code:

16133944

VAT no.:

EE102478323

Fiscal-year period:

01.01 - 31.12

Established:

06.01.2021 (5)

Former business names:

GASTRONOMIST OÜ

Capital:

2 500 EUR

Address:

Lääneringtee 39, Tartu linn, Tartu linn, Tartu maakond, 50501

Status:

Registered

Contacts

Email:

karl.pajussaar@gmail.com

Industries

ACCOMMODATION AND FOOD SERVICE
Food and beverage service activities
Restaurants and mobile food service activities
Restaurant activities
56111 - Activities of restaurants and cafés

VAT liability

	Start	End
EE102478323	01.04.2022

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	09.09.2025	Valid
2023	01.01.2023 - 31.12.2023	25.02.2024	Valid
2022	01.01.2022 - 31.12.2022	16.01.2023	Valid
2021	06.01.2021 - 31.12.2021	20.09.2022	Valid

Unsubmitted declarations

	Deadline
VAT return	20.05.2026	18 days overdue

Delayed declarations

	Deadline	Submitted
VAT return	20.03.2026	13.04.2026	24 days overdue
VAT return	20.02.2026	04.03.2026	12 days overdue
VAT return	20.01.2026	29.01.2026	9 days overdue
Income- and social-tax return	12.01.2026	20.01.2026	8 days overdue
Income- and social-tax return	10.12.2025	20.12.2025	10 days overdue
VAT return	20.11.2025	02.12.2025	12 days overdue
Income- and social-tax return	10.11.2025	28.11.2025	18 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

59.3K€

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	5 715 €	3 158 €	73 205 €18.9%	-
Kokku 2026:	5 715 €	3 158 €	73 205 €
2025 Q4	14 505 €	8 722 €	90 302 €29.2%	10
2025 Q3	32 659 €	21 173 €	127 557 €30.2%	13
2025 Q2	23 627 €	19 023 €	97 967 €29.7%	13
2025 Q1	35 458 €	20 799 €	139 336 €36.2%	11
Kokku 2025:	106 249 €	69 717 €	455 162 €89.4%
2024 Q4	26 217 €	17 864 €	102 301 €121.5%	15
2024 Q3	5 699 €	5 954 €	46 188 €5.7%	14
2024 Q2	9 699 €	6 141 €	43 688 €9.2%	5
2024 Q1	9 466 €	4 618 €	48 110 €26.3%	6
Kokku 2024:	51 081 €	34 577 €	240 287 €24.0%
2023 Q4	7 280 €	4 799 €	38 086 €29.8%	5
2023 Q3	9 998 €	6 453 €	54 272 €2.3%	6
2023 Q2	14 578 €	8 889 €	55 576 €21.1%	5
2023 Q1	9 070 €	6 636 €	45 877 €145.5%	7
Kokku 2023:	40 926 €	26 777 €	193 811 €50.8%
2022 Q4	2 655 €	4 920 €	18 688 €81.3%	7
2022 Q3	15 068 €	5 099 €	99 955 €909.2%	3
2022 Q2	460 €	451 €	9 904 €	8
2022 Q1	850 €	933 €	0 €	1
Kokku 2022:	19 033 €	11 403 €	128 548 €
2021 Q4	0 €	0 €	0 €	1
Kokku 2021:	0 €	0 €	0 €

Revenue by industry

	2022	2023	2024
Activities of restaurants and cafés			262 833 €
Restaurants and other food service establishments		162 726 €
Business consultancy and other management advice		38 946 €
Other food service activities		1 107 €
Event catering	135 659 €
Other training n.e.c.	11 797 €

Tax debts

	Amount	Deferred	Disputed
Interest	316,00 €	0,00 €	0,00 €
Social tax	24 620,39 €	0,00 €	0,00 €
Value-added tax	25 523,76 €	0,00 €	0,00 €
Income tax in special cases	56,39 €	0,00 €	0,00 €
Unemployment insurance contributions	976,83 €	0,00 €	0,00 €
Mandatory funded pension contributions	160,52 €	0,00 €	0,00 €
Withheld income tax	7 662,04 €	0,00 €	0,00 €
Total	59 315,93 €	0,00 €	0,00 €

Representatives

Name	Personal ID code	Date of birth	Role	Start	End
Karl Pajussaar	39307XXXXXX	27.07.1993 (32)	Board member	06.01.2021	-

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

1 - 1 / 1 rows

Shareholders

Name	Personal ID code	Date of birth	Role	Share	%	Type	Start	End
Osaühing Gastro Investments	-	06.05.2024 (2)	Shareholder	2 500,00 EUR	100	Sole ownership	23.01.2026	-

4 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
Karl Pajussaar	39307XXXXXX	27.07.1993 (32)	Founder	06.01.2021	-

1 - 1 / 1 rows

Ultimate beneficial owners

Name	Personal ID code	Date of birth	Role	Start	End
Karl Pajussaar	39307XXXXXX	27.07.1993 (32)	Indirect holding	09.05.2024	-

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

1 - 1 / 1 rows

Holdings in companies

No holdings in companies found

Company has no holdings in other companies

2026 Q1

Turnover

Amount

73 205 €

Monthly average

24 402 €

Per employee

0 €

Equity ratio

976,07%

Labour taxes

Turnover ratio

4,31%

Tax ratio

55,26%

Monthly average

1 053 €

Per employee

211 €

State taxes

Monthly average

1 905 €

Turnover ratio

7,81%

Estimated salary

Gross salary

597 €

Net salary

588 €

Aggregate data

	2024	2023	2022	2021
Current assets	107 273 €160.0%	41 260 €681.6%	5 279 €14.5%	4 610 €
Non-current assets	35 369 €21.7%	29 057 €23.0%	37 754 €1 505.2%	2 352 €
Total assets	142 642 €102.9%	70 317 €63.4%	43 033 €518.1%	6 962 €
Short-term liabilities	163 695 €177.3%	59 026 €62.3%	36 368 €	-
Long-term liabilities	-	-	-	-
Total liabilities	163 695 €177.3%	59 026 €62.3%	36 368 €	-
Share or stock capital	2 500 €	2 500 €	2 500 €	2 500 €
Retained earnings	8 792 €784.5%	994 €49.3%	1 962 €16.6%	2 352 €
Net profit	-32 345 €514.8%	7 797 €253.9%	2 203 €4.4%	2 110 €
Equity	-21 053 €286.5%	11 291 €69.4%	6 665 €4.3%	6 962 €
Turnover	262 833 €29.6%	202 779 €37.5%	147 460 €944.9%	14 113 €
Profit margin	-12.31%420.1%	3.85%157.4%	1.49%90.0%	14.95%

Financial ratios

	2024	2023	2022	2021
Profit and cash flow
EBITDA	-MN KCT	QD MUN	X YCV	-
Liquidity
Current ratio	X.J	J.Y	G.E	-
Quick ratio	B.C	K.V	S.T	-
Cash ratio	I.O	J.E	K.G	-
Efficiency
Days sales outstanding (dso)	IO.B	RB.L	R.U	-
Asset turnover	P.W	O.J	I.E	2.0
Structure
Debt ratio	I.T	K.D	Q.J	1.0
Profitability
Operating margin	-HR.F%	S.Z%	N.D%	15.0%
Net profit margin	-KE.D%	Y.A%	X.X%	15.0%
Return on assets (roa)	-EJ.J%	KZ.A%	D.E%	30.3%
Return on equity (roe)	-	JZ.S%	UM.V%	30.3%

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	KTO024924	Commerce > Catering	Valid	17.07.2024	-
Notice of economic activity	KHK014329	Commerce > Wholesale trade	Valid	22.03.2022	-

1 - 2 / 2 rows

Regulations

Regulation no.	Date	Type	Status
Ä 50163725 / 8	16.03.2026	Entry - Amendment entry	Entered into force (16.03.2026)
Ä 50163725 / 7	23.01.2026	Entry - Amendment entry	Entered into force (23.01.2026)
Ä 50163725 / 6	12.05.2024	Entry - Amendment entry	Entered into force (12.05.2024)
Ä 50163725 / 5	06.05.2024	Entry - Amendment entry	Entered into force (06.05.2024)
Ä 50163725 / 4	02.09.2023	Entry - Amendment entry	Entered into force (02.09.2023)

1 - 5 / 8 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

Subject	Date
Notice of delivery of a Tax-and-Customs-Board document	30.04.2026
Notice of delivery of a Tax-and-Customs-Board document	20.04.2026

1 - 2 / 2 rows

Public transactions

Date	Party	Amount	Classification
25.02.2026	sihtasutus Tartu Ülikooli Kliinikum	1 701.50 € Received	PERSONNEL EXPENSES General hospital services
30.01.2026	Tartu Ülikool	849.00 € Received	PERSONNEL EXPENSES Tertiary education
29.01.2026	sihtasutus Tartu Ülikooli Kliinikum	476.00 € Received	PERSONNEL EXPENSES General hospital services
13.01.2026	Kaitsevägi	640.50 € Received	PERSONNEL EXPENSES Tertiary education
09.01.2026	Ettevõtluse ja Innovatsiooni Sihtasutus	664.50 € Received	PERSONNEL EXPENSES General economic and trade policy

1 - 5 / 61 rows

.ee domains

Domain	Status	Registered	Expires	End
bottenresto.ee	Active	08.06.2025	09.06.2026	-

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