PENNER OÜRegistered
Key figures
Ratios
2025Balance sheet structure
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 105 075 € | 3 | 4714 € |
| Q2 2026 | 108 714 € | 3 | 4684 € |
| Q1 2026 | 91 168 € | 3 | 4074 € |
| Q4 2025 | 71 908 € | 2 | 5422 € |
| Q3 2025 | 74 522 € | 3 | 4004 € |
| Q2 2025 | 124 172 € | 3 | 4910 € |
| Q1 2025 | 128 524 € | 3 | 4947 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2019–2025
| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|
| Balance sheet — assets | |||||||
| Total current assets | 162 702 | 138 793 | 132 410 | 156 007 | 138 382 | 146 601 | 129 172 |
| Total non-current assets | 28 083 | 1906 | 3376 | 811 | 1049 | 1358 | 749 |
| Total assets | 190 785 | 140 699 | 135 786 | 156 818 | 139 431 | 147 959 | 129 921 |
| Balance sheet — liabilities and equity | |||||||
| Current liabilities | 70 706 | 43 927 | 27 199 | 41 907 | 10 530 | 13 311 | 13 834 |
| Non-current liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total liabilities | 70 706 | 43 927 | 27 199 | 41 907 | 10 530 | 13 311 | 13 834 |
| Share capital | 2600 | 2600 | 2600 | 2600 | 2600 | 2600 | 2600 |
| Retained earnings of previous periods | 113 005 | 117 219 | 93 912 | 105 727 | 112 051 | 126 051 | 131 788 |
| Profit for the year | 4214 | −23 307 | 11 815 | 6324 | 13 990 | 5737 | −18 561 |
| Reserves and other equity | 260 | 260 | 260 | 260 | 260 | 260 | 260 |
| Total equity | 120 079 | 96 772 | 108 587 | 114 911 | 128 901 | 134 648 | 116 087 |
| Income statement | |||||||
| Sales revenue | 306 725 | 349 289 | 354 827 | 351 444 | 318 372 | 340 728 | 300 040 |
| Operating profit | 7079 | −17 705 | 13 058 | 6655 | 13 942 | 5545 | −17 905 |
| EBITDA | 10 738 | 8472 | 15 668 | 9220 | 14 913 | 6356 | −17 296 |
| Profit before income tax | 4214 | −23 307 | 11 815 | 6324 | 13 990 | 5737 | −18 561 |
| Profit for the reporting year | 4214 | −23 307 | 11 815 | 6324 | 13 990 | 5737 | −18 561 |
| Labour costs | 31 009 | 40 231 | 40 855 | 50 759 | 37 060 | 48 721 | 51 576 |
| Depreciation of non-current assets | 3659 | 26 177 | 2610 | 2565 | 971 | 811 | 609 |
| Other indicators | |||||||
| Employees | 2 | 3 | 4 | 3 | 2 | 2 | 2 |
| Calculated dividend | — | 0 | 0 | 0 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligations1 note4 clear
Data from public registers, not a credit rating.
Connections graph
Public procurement
1 contractsPublic contracts won worth 0 € from 1 contracting authorities (05.11.2025–05.11.2025). Plus 1 framework agreements shared with other suppliers (not included in the total).
| Tender | Contracting authority | Amount | Awarded |
|---|---|---|---|
| Kuivtoidu ostmine teenistuskoertele | Politsei- ja Piirivalveamet | up to 260 000 € | 05.11.2025 |
Source: Public Procurement Register open data from October 2023. All public tenders
Summary: PENNER OÜ
Overview
PENNER OÜ (registry code 10912771) is a private limited company (OÜ). The company was entered in the Commercial Register in 2003 and has been registered for 23 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is lemmikloomade ja -lindude ning nende toidu ja tarvete jaemüük (EMTAK 47762). The company is registered for VAT (VAT number EE100806609).
Financial results
Revenue in financial year 2025 was 300 040 €, down 11,9% on the previous year (340 728 €). This is the company's lowest revenue among the published years (2019–2025). Financial year 2025 ended with a loss of 18 561 €. The company was profitable in 5 of the 7 published financial years. In financial year 2025 the company had 2 employees. Revenue per employee was 150 020 €. At the end of financial year 2025, total assets were 129 921 € and equity 116 087 € (89,4% of assets).
Latest quarterly figures
According to the Tax and Customs Board, turnover in Q3 2026 was 105 075 €, up 41,0% on the same quarter a year earlier. The company had 3 employees in that quarter. Labour taxes paid in the quarter: 4714 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1100 € per month.
Management and owners
The company has one management board member. The sole owner of the company is a private individual.
Data sources and freshness
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 30.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.