osaühing Pentum Kaubandus
Active Registry code 10647688
OÜ Tallinn Registered 28 Feb 2000
osaühing Pentum Kaubandus is a OÜ based in Tallinn, registry code 10647688, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €177 754 with 14 employees.
Turnover
177 754 €
↓ 2.6% vs Q2 2026
State taxes
25 510 €
↓ 11.9% vs Q2 2026
Labour taxes
13 503 €
↑ 3.9% vs Q2 2026
Employees
14
+1 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 177 754 €above 83% of companiesindustry median 48 370 € · companies in the industry: 2 475
- Labour taxes per employee 965 €above 36% of companiesindustry median 1 201 € · companies in the industry: 2 187
- Revenue · 2025 765 709 €above 91% of companiesindustry median 47 451 € · companies in the industry: 3 568
- Net profit margin · 2025 -1.4 %above 30% of companiesindustry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
- Company
- Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 177 754 | 25 510 | 13 503 | 14 |
| Q2 2026 | 182 419 | 28 942 | 13 001 | 13 |
| Q1 2026 | 181 807 | 29 387 | 14 823 | 13 |
| Q4 2025 | 191 131 | 31 634 | 16 934 | 13 |
| Q3 2025 | 212 953 | 35 587 | 17 795 | 14 |
| Q2 2025 | 223 764 | 34 692 | 18 918 | 15 |
| Q1 2025 | 227 295 | 31 183 | 15 779 | 18 |
| Q4 2024 | 248 985 | 32 705 | 14 731 | 18 |
| Q3 2024 | 248 647 | 38 500 | 19 205 | 17 |
| Q2 2024 | 255 818 | 36 923 | 17 246 | 18 |
| Q1 2024 | 253 130 | 34 378 | 16 843 | 18 |
| Q4 2023 | 231 997 | 31 510 | 15 283 | 20 |
| Q3 2023 | 242 603 | 34 346 | 15 933 | 18 |
| Q2 2023 | 250 890 | 31 355 | 14 040 | 17 |
| Q1 2023 | 241 251 | 28 614 | 12 738 | 16 |
| Q4 2022 | 230 254 | 27 920 | 12 257 | 16 |
| Q3 2022 | 235 473 | 30 673 | 11 615 | 15 |
| Q2 2022 | 215 877 | 26 089 | 8 252 | 14 |
| Q1 2022 | 177 297 | 20 952 | 7 895 | 11 |
Labour taxes per employee per month
322 €
Turnover per employee in the quarter
12 697 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Food and beverage service activities (the EMTAK division of the main activity). Median: half of the industry is above, half below.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 765 709 | -10 408 | 196 704 | 408 166 | 348 697 | 13 |
| 2024 | 911 967 | 32 573 | 201 043 | 418 964 | 359 105 | 12 |
| 2023 | 897 262 | 7 052 | 194 866 | 413 302 | 326 532 | 10 |
| 2022 | 830 648 | 64 950 | 136 563 | 391 870 | 319 480 | 7 |
| 2021 | 641 545 | 95 823 | 90 866 | 299 671 | 254 530 | 5 |
| 2020 | 383 320 | 44 193 | 55 558 | 204 181 | 158 707 | 5 |
| 2019 | 243 103 | 12 707 | 62 899 | 154 508 | 114 514 | 7 |
| 2018 | — | — | — | — | — | 7 |
| 2017 | — | — | — | — | — | 7 |
| 2016 | — | — | — | — | — | 6 |
| 2015 | — | — | — | — | — | 7 |
| 2014 | — | — | — | — | — | 7 |
| 2013 | — | — | — | — | — | 7 |
| 2012 | — | — | — | — | — | 8 |
| 2011 | — | — | — | — | — | 8 |
| 2010 | — | — | — | — | — | 7 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 8 |
| 2007 | — | — | — | — | — | 8 |
| 2006 | — | — | — | — | — | 8 |
| 2005 | — | — | — | — | — | 6 |
| 2004 | — | — | — | — | — | 4 |
| 2003 | — | — | — | — | — | 4 |
| 2002 | — | — | — | — | — | 4 |
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2025
Net profit margin
-1.4 %
Net profit / revenue
Return on equity (ROE)
-3.0 %
Net profit / equity
Return on assets (ROA)
-2.5 %
Net profit / assets
Equity ratio
85.4 %
Equity / assets
Debt ratio
14.6 %
Liabilities / assets
Current ratio
1.92
Current assets / current liabilities
Revenue per employee
58 901 €
Revenue / average full-time employees
Labour cost per employee per month
1 261 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 30 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 29 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 29 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 30 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 19 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 30 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 3 Nov 2020 | Company’s own | e-Äriregister |
Board
- Maguli SamkurashviliBoard member · since 20 May 2010
- Aleksandre MosiashviliBoard member · since 13 Jan 2026
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Iona BaratashviliNatural person · 2 556 €
Beneficial owners
- Iona BaratashviliDirect ownership · since 28 Oct 2018
Founders and other persons
- Kalju RoosFounder · 40 000 € · 28 Feb 2000
Related companies
Activities (EMTAK)
- 5611Restaurant activities Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 10047510 / 25 16 Apr 2026 |
Amendment entry | In force 16 Apr 2026 |
||
| Ä 10047510 / M10 6 Apr 2026 |
Ruling to eliminate deficiencies | 21 Apr 2026 | Deficiencies eliminated 11 Apr 2026 |
|
| Ä 10047510 / 24 13 Jan 2026 |
Amendment entry | In force 13 Jan 2026 |
||
| Ä 10047510 / 23 14 Nov 2024 |
Amendment entry | In force 14 Nov 2024 |
||
| Ä 10047510 / 22 21 May 2024 |
Amendment entry | In force 21 May 2024 |
||
| Ä 10047510 / M9 20 May 2024 |
Ruling to eliminate deficiencies | 4 Jun 2024 | Deficiencies eliminated 21 May 2024 |
|
| Ä 10047510 / 21 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 10047510 / 20 2 Jun 2022 |
Amendment entry | In force 2 Jun 2022 |
||
| Ä 10047510 / 19 11 May 2022 |
Amendment entry | In force 11 May 2022 |
||
| Ä 10047510 / 18 21 Mar 2022 |
Amendment entry | In force 21 Mar 2022 |
||
| Ä 10047510 / 17 12 Jul 2021 |
Amendment entry | In force 12 Jul 2021 |
||
| Ä 10047510 / 16 6 Aug 2020 |
Amendment entry | In force 6 Aug 2020 |
||
| Ä 10047510 / 15 4 Aug 2020 |
Amendment entry | In force 4 Aug 2020 |
||
| Ä 10047510 / M8 21 Jul 2020 |
Ruling to eliminate deficiencies | 10 Aug 2020 | Deficiencies eliminated 4 Aug 2020 |
|
| Ä 10047510 / M7 20 Jul 2020 |
Procedural ruling | 4 Aug 2020 | Deficiencies eliminated 21 Jul 2020 |
|
| Ä 10047510 / 14 4 Jun 2018 |
Amendment entry | In force 4 Jun 2018 |
||
| Ä 10047510 / 13 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 10047510 / 12 7 Nov 2017 |
Amendment entry | In force 7 Nov 2017 |
||
| Ä 10047510 / 11 23 Sep 2016 |
Amendment entry | In force 23 Sep 2016 |
||
| Ä 10047510 / 10 23 Dec 2011 |
Amendment entry | In force 23 Dec 2011 |
||
| Ä 10047510 / M6 7 Dec 2011 |
Ruling to eliminate deficiencies | 31 Jan 2012 | Deficiencies eliminated 18 Dec 2011 |
|
| Ä 10047510 / 9 17 Jun 2010 |
Amendment entry | In force 17 Jun 2010 |
||
| Ä 10047510 / 8 20 May 2010 |
Amendment entry | In force 20 May 2010 |
||
| Ä 47510 / 7 3 Dec 2008 |
Deletion of activities from the registry card | In force 4 Dec 2008 |
||
| Ä 47510 / 6 9 Jun 2008 |
Amendment entry | In force 9 Jun 2008 |
||
| Ä 47510 / M5 29 Jun 2006 |
Refund of the state fee | In force 29 Jun 2006 |
||
| Ä 47510 / 5 28 Jun 2006 |
Amendment entry | In force 28 Jun 2006 |
||
| Ä 47510 / M4 22 May 2006 |
Ruling to eliminate deficiencies (to be served) | In force 25 May 2006 |
||
| Ä 47510 / M3 17 Oct 2005 |
Refund of the state fee | In force | ||
| Ä 47510 / 4 13 Oct 2005 |
Amendment entry | In force | ||
| Ä 47510 / 3 15 Apr 2005 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data