PENNER OÜ
Active Registry code 10912771
OÜ Tartu linn Registered 16 Jan 2003
PENNER OÜ is a OÜ based in Tartu linn, registry code 10912771, status: active. Main activity: Retail sale of pet animals and birds, their food and goods. According to EMTA, turnover for Q3 2026 was €105 075 with 3 employees.
Turnover
105 075 €
↓ 3.3% vs Q2 2026
State taxes
14 631 €
↑ 3.9% vs Q2 2026
Labour taxes
4 714 €
↑ 0.6% vs Q2 2026
Employees
3
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 105 075 €above 76% of companiesindustry median 23 652 € · companies in the industry: 7 652
- Labour taxes per employee 1 571 €above 65% of companiesindustry median 1 201 € · companies in the industry: 4 663
- Revenue · 2025 297 102 €above 85% of companiesindustry median 16 974 € · companies in the industry: 13 500
- Net profit margin · 2025 -6.2 %above 23% of companiesindustry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (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 | 105 075 | 14 631 | 4 714 | 3 |
| Q2 2026 | 108 714 | 14 083 | 4 684 | 3 |
| Q1 2026 | 91 168 | 12 935 | 4 074 | 3 |
| Q4 2025 | 71 908 | 16 001 | 5 422 | 2 |
| Q3 2025 | 74 522 | 14 454 | 4 004 | 3 |
| Q2 2025 | 124 172 | 18 919 | 4 910 | 3 |
| Q1 2025 | 128 524 | 14 423 | 4 947 | 3 |
| Q4 2024 | 135 606 | 15 881 | 4 347 | 3 |
| Q3 2024 | 138 128 | 13 116 | 5 466 | 3 |
| Q2 2024 | 133 500 | 14 707 | 3 421 | 4 |
| Q1 2024 | 115 956 | 13 584 | 2 862 | 4 |
| Q4 2023 | 113 607 | 15 281 | 3 707 | 3 |
| Q3 2023 | 110 719 | 14 929 | 3 023 | 4 |
| Q2 2023 | 106 783 | 14 455 | 3 131 | 3 |
| Q1 2023 | 97 961 | 13 756 | 2 460 | 4 |
| Q4 2022 | 105 441 | 17 214 | 2 903 | 4 |
| Q3 2022 | 110 796 | 21 251 | 6 764 | 3 |
| Q2 2022 | 99 788 | 17 691 | 4 744 | 7 |
| Q1 2022 | 112 596 | 17 780 | 4 411 | 5 |
Labour taxes per employee per month
524 €
Turnover per employee in the quarter
35 025 €
Q3 2026 · calculated from EMTA data
Financials by year
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
- Company
- Industry median
Industry: Retail trade (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 | 297 102 | -18 561 | 51 576 | 129 921 | 116 087 | 2 |
| 2024 | 340 728 | 5 737 | 48 721 | 147 959 | 134 648 | 2 |
| 2023 | 317 760 | 13 990 | 37 060 | 139 431 | 128 901 | 2 |
| 2022 | 350 595 | 6 324 | 50 759 | 156 818 | 114 911 | 3 |
| 2021 | 354 326 | 11 815 | 40 855 | 135 786 | 108 587 | 4 |
| 2020 | 348 574 | -23 307 | 40 231 | 140 699 | 96 772 | 3 |
| 2019 | 306 187 | 4 214 | 31 009 | 190 785 | 120 079 | 2 |
| 2018 | — | — | — | — | — | 4 |
| 2017 | — | — | — | — | — | 5 |
| 2016 | — | — | — | — | — | 4 |
| 2015 | — | — | — | — | — | 4 |
| 2014 | — | — | — | — | — | 3 |
| 2013 | — | — | — | — | — | 1 |
| 2012 | — | — | — | — | — | 1 |
| 2011 | — | — | — | — | — | 0 |
| 2010 | — | — | — | — | — | 0 |
| 2009 | — | — | — | — | — | 0 |
| 2008 | — | — | — | — | — | 1 |
| 2007 | — | — | — | — | — | 1 |
| 2006 | — | — | — | — | — | 0 |
| 2005 | — | — | — | — | — | 0 |
| 2004 | — | — | — | — | — | 0 |
| 2003 | — | — | — | — | — | 0 |
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
-6.2 %
Net profit / revenue
Return on equity (ROE)
-16.0 %
Net profit / equity
Return on assets (ROA)
-14.3 %
Net profit / assets
Equity ratio
89.4 %
Equity / assets
Debt ratio
10.6 %
Liabilities / assets
Current ratio
9.34
Current assets / current liabilities
Revenue per employee
150 020 €
Revenue / average full-time employees
Labour cost per employee per month
2 149 €
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 | 30 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 1 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 5 Mar 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 5 Mar 2023 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 26 Feb 2023 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 6 Aug 2020 | Company’s own | e-Äriregister |
Board
- Liidia PennerBoard member · since 28 Sep 2021
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Liidia PennerNatural person · 2 600 €
Beneficial owners
- Liidia PennerDirect ownership · since 31 Oct 2018
Founders and other persons
- OÜ B2C KONSULTFounder · 40 000 € · 16 Jan 2003
Related companies
Activities (EMTAK)
- 47762Retail sale of pet animals and birds, their food and goods Main
- 46191Activities of agents involved in non-specialised wholesale
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20024167 / 15 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20024167 / 14 15 Feb 2022 |
Amendment under Commercial Code § 525 (2) | In force 15 Feb 2022 |
||
| Ä 20024167 / 13 30 Nov 2021 |
Amendment under Commercial Code § 525 (2) | In force 30 Nov 2021 |
||
| Ä 20024167 / 12 28 Sep 2021 |
Amendment entry | In force 28 Sep 2021 |
||
| Ä 20024167 / 11 8 Mar 2021 |
Amendment under Commercial Code § 525 (2) | In force 8 Mar 2021 |
||
| Ä 20024167 / 10 8 Mar 2021 |
Amendment entry | In force 8 Mar 2021 |
||
| Ä 20024167 / 9 23 Mar 2020 |
Amendment entry | In force 23 Mar 2020 |
||
| Ä 20024167 / M6 20 Mar 2020 |
Ruling to eliminate deficiencies | 4 Apr 2020 | Deficiencies eliminated 23 Mar 2020 |
|
| Ä 20024167 / 8 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20024167 / 7 6 Dec 2017 |
Amendment entry | In force 6 Dec 2017 |
||
| Ä 20024167 / 6 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20024167 / 5 13 Nov 2014 |
Amendment entry | In force 13 Nov 2014 |
||
| Ä 20024167 / 4 28 Jun 2012 |
Amendment entry | In force 28 Jun 2012 |
||
| Ä 20024167 / M5 25 Jun 2012 |
Ruling to eliminate deficiencies | 25 Jul 2012 | In force 25 Jun 2012 |
|
| Ä 20024167 / M4 9 Apr 2012 |
Ruling to be served | 15 Apr 2012 | In force 10 Apr 2012 |
|
| Ä 20024167 / M3 15 Mar 2012 |
Ruling to eliminate deficiencies | 15 Apr 2012 | In force 15 Mar 2012 |
|
| Ä 20024167 / M2 10 Jan 2012 |
Ruling to eliminate deficiencies | 10 Mar 2012 | In force 10 Jan 2012 |
|
| Ä 24167 / 3 3 Dec 2008 |
Deletion of activities from the registry card | In force 10 Dec 2008 |
||
| Ä 24167 / 2 10 Mar 2003 |
Amendment entry | In force | ||
| Ä 24167 / M1 11 Feb 2003 |
Ruling to eliminate deficiencies (to be served) | 3 Apr 2003 | In force | |
| Ä 24167 15 Jan 2003 |
First entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data