Companies from Bucuresti

According to the official data available for year 2024, in Bucuresti au reported financial data 297.760 by companies with a cumulated sales figure of 998,442.22 millions ron higher with 2 % compared to the previous year and representing 36.78 % from the sales figure of all companies at national national. Bucuresti is on the rank 1 in the Romanian top by the sales figure registered by the companies presented here. Bucuresti are represented by NACE codes: 4711 - Comert cu amanuntul in magazine nespecializate, cu vanzare predominanta de produse alimentare, bauturi si tutun 4120 - Lucrari de constructii a cladirilor rezidentiale si nerezidentiale 7022 - Activitati de consultanta pentru afaceri si management 7311 - Activitati ale agentiilor de publicitate 4791 - Comert cu amanuntul prin intermediul caselor de comenzi sau prin Internet. In total, in county Bucuresti work 1,147,095 persons. From the county companies Bucuresti 134435 reported a sales figure higher than 0, while out of these 96,877 registered net fiscal profit. 69,323 registered losses. Complete information about the financial stetements of the companies from county Bucuresti their legal situation (associates, contact data, etc), trials in courts, payment and debts of the company to the state budgets you can find requesting

M&G GABRIELA STAR COM S.R.L.

Fiscal Code: 21547605 Registration number Trade Register: J40/7338/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. HUEDIN,

MACRI CONTRACTOR S.R.L.

Fiscal Code: 21547621 Registration number Trade Register: J40/7336/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, ALEEA TEBEA,

EUROCREDIT PROMPT S.R.L.

Fiscal Code: 22481479 Registration number Trade Register: J40/18187/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, ALEEA PANTELI

SATIO CERAMICS S.R.L.

Fiscal Code: 26288188 Registration number Trade Register: J40/11508/2009, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. MAGATI A

MEDIPLANT DISTRIBUTION S.R.L.

Fiscal Code: 25070648 Registration number Trade Register: J40/1544/2009, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. BOGDAN G

MILENIUM CARGO S.R.L.

Fiscal Code: 21547753 Registration number Trade Register: J40/7350/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. CULMEA F

ENERGY SERVICES GROUP GIE

Fiscal Code: 21547770 Registration number Trade Register: J40/7344/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. STELEA S

POWER PEARLS S.R.L.

Fiscal Code: 21547818 Registration number Trade Register: J40/7362/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, SOS. OLTENITE

PREMIUM STAR S.R.L.

Fiscal Code: 21547885 Registration number Trade Register: J40/7361/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, STR. CONSTANT

GOLDEN HANDS IMPEX S.R.L.

Fiscal Code: 3213674 Registration number Trade Register: J40/11815/1992, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. TIMUS NI

FEMINA BEAUTY MED SRL

Fiscal Code: 15042934 Registration number Trade Register: J40/12114/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 5, STR. MARGEANU

MASTER TRANSLATIONS SRL

Fiscal Code: 22481509 Registration number Trade Register: J2007018173407, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. BODEŞTI,

SPEED EURO-TRANS COM S.R.L.

Fiscal Code: 21548732 Registration number Trade Register: J40/7372/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, SOS. CIMPIA L

NELYS IMPEX 2002 S.R.L.

Fiscal Code: 15042942 Registration number Trade Register: J40/12119/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, DRUMUL TABERE

EUROVEST IMOB BUSSINES SRL

Fiscal Code: 21548767 Registration number Trade Register: J40/7367/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. LIVIU RE

ANMACO SRL

Fiscal Code: 5128087 Registration number Trade Register: J40/114/1994, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. PINULUI,

AULUCROP S.R.L.

Fiscal Code: 21548805 Registration number Trade Register: J40/7370/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, STR. CETATEA

SMR STEAM TRADING S.R.L.

Fiscal Code: 21549550 Registration number Trade Register: J40/5139/2020, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. COSTACHE

GENECON PROD S.R.L.

Fiscal Code: 24759050 Registration number Trade Register: J40/19514/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. FRUMOASA

KARDELEN TEXTIL SRL

Fiscal Code: 25546190 Registration number Trade Register: J40/5798/2009, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, ALEEA LUNCA F

AGRO CONSUM EXPERT S.R.L.

Fiscal Code: 25251199 Registration number Trade Register: J40/3113/2009, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, ALEEA MACARAL

ACCELERIS SYSTEM INTEGRATION SRL

Fiscal Code: 22481576 Registration number Trade Register: J40/18179/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. LUIGI GA

SAMA RISTORANTE & CLUB S.R.L.

Fiscal Code: 21555420 Registration number Trade Register: J40/7412/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, SOS. NORDULUI

OCCIDENT N.G. FARM SRL

Fiscal Code: 8183400 Registration number Trade Register: J40/1164/1996, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. CONSTANT

COMPACT ELECTRIC S.R.L.

Fiscal Code: 21555446 Registration number Trade Register: J40/7406/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, ALEEA PANTELI

SILVER STUDIO STYLE S.R.L.

Fiscal Code: 21555535 Registration number Trade Register: J40/7408/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. ARDELENI

MONTAJ CONSTRUCT SERVICE S.R.L.

Fiscal Code: 21555543 Registration number Trade Register: J40/7401/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. MALULUI,

PIXEL S.R.L.

Fiscal Code: 15046545 Registration number Trade Register: J40/12184/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. HORIA MA

ECO WORLD S.R.L.

Fiscal Code: 22481649 Registration number Trade Register: J40/18191/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 5, STR. CARTOJAN

BOGDAN MARKET S.R.L.

Fiscal Code: 21555624 Registration number Trade Register: J40/7384/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. ISTRIEI,

BEYOND CONSULTING S.R.L.

Fiscal Code: 21555632 Registration number Trade Register: J40/7398/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, P-TA ALBA IUL

ARCELAND LAKE DREAM S.R.L.

Fiscal Code: 22483011 Registration number Trade Register: J40/18207/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. AV. MIRC

HYPER TEX S.R.L.

Fiscal Code: 21555683 Registration number Trade Register: J40/7403/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. CAPORAL

DANIMAR STAR COMPANY S.R.L.

Fiscal Code: 21555705 Registration number Trade Register: J40/7386/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 5, STR. GRAPEI,

SPECIAL DAY DECORATION S.R.L.

Fiscal Code: 23878672 Registration number Trade Register: J40/8420/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, B-DUL TINERET

TRANS FURGO SRL

Fiscal Code: 21555853 Registration number Trade Register: J40/7388/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, ALEEA PANTELI

BOV TRANS 2002 SRL

Fiscal Code: 15046715 Registration number Trade Register: J40/12195/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. TELEAJEN

ALMOND REAL ESTATE S.R.L.

Fiscal Code: 21555926 Registration number Trade Register: J40/7420/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, CAL. VICTORIE

OCIF MANAGEMENT S.R.L.

Fiscal Code: 21555934 Registration number Trade Register: J40/7416/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, CALEA VICTORI

COZA MAKAI CONSTRUCTII S.R.L.

Fiscal Code: 21555950 Registration number Trade Register: J40/7419/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, STR. SERG. LA

RAL DESIGN SYSTEM MEDIA S.R.L.

Fiscal Code: 21557420 Registration number Trade Register: J40/7424/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. INSULEI,

MEDY-COM IMPEX SRL

Fiscal Code: 15046820 Registration number Trade Register: J2002012157408, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. BATISTEI

JADE RETAIL S.R.L.

Fiscal Code: 21557463 Registration number Trade Register: J40/7432/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, CALEA VITAN,

JASMINE REAL ESTATE S.R.L.

Fiscal Code: 21557510 Registration number Trade Register: J40/7422/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, CAL. VICTORIE

ROMCLE S.R.L.

Fiscal Code: 20636 Registration number Trade Register: J40/8953/1991, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. MARIA RO

EMPORIS FORTUM S.R.L.

Fiscal Code: 21557552 Registration number Trade Register: J40/7429/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. TRAPEZUL

TOPAN MARKET SRL

Fiscal Code: 21787080 Registration number Trade Register: J40/9880/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. BUCEGI,

INTERS PROD IMPEX SRL

Fiscal Code: 3213941 Registration number Trade Register: J40/1951/1993, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. LT. ALEX

TULIPS IMPEX S.R.L.

Fiscal Code: 21787101 Registration number Trade Register: J40/9852/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. DR. IACO

ROMAR CRAP S.R.L.

Fiscal Code: 21787152 Registration number Trade Register: J40/9861/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. SMARANDA

ECOENERGY BY GE.DE.T S.R.L.

Fiscal Code: 21787160 Registration number Trade Register: J40/9883/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. AV.FUICA

PROFESIONAL JOB SRL

Fiscal Code: 21787179 Registration number Trade Register: J2007009879400, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR BĂICULEŞT

NEHIRPROD S.R.L.

Fiscal Code: 21787217 Registration number Trade Register: J40/9859/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. VLAHITA,

EUROMOND CARGO LTD S.R.L.

Fiscal Code: 15046960 Registration number Trade Register: J40/12173/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. COZLA, N

UNIVERSAL-CRISTIAN-IMPEX S.R.L.

Fiscal Code: 3213950 Registration number Trade Register: J40/6101/1992, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. GURA VAD

T&T CONSULTING FIRM S.R.L.

Fiscal Code: 21787373 Registration number Trade Register: J40/9869/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, ALEEA CODRII

DEVO PROFESSIONAL SRL

Fiscal Code: 21787403 Registration number Trade Register: J40/9862/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. SOLD. SE

LAGUNA ALE S.R.L.

Fiscal Code: 21787438 Registration number Trade Register: J40/9849/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. RUGINOAS

BUTTERFLY DESIGN MEDIA SRL

Fiscal Code: 21787446 Registration number Trade Register: J40/9860/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. PRINCIPA

ANCOR COM SRL

Fiscal Code: 15047109 Registration number Trade Register: J40/12181/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. UIOARA,

COMPANIA WOLF S.R.L.

Fiscal Code: 15047141 Registration number Trade Register: J40/12183/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, ALEEA RESITA

DOLY STYLE TRUST S.R.L.

Fiscal Code: 24360597 Registration number Trade Register: J40/14218/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 5, CALEA 13 SEPT

LIDER DEVELOPMENT S.R.L.

Fiscal Code: 21787527 Registration number Trade Register: J40/9850/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, CALEA PLEVNEI

CONED CONSULTING S.R.L.

Fiscal Code: 21787535 Registration number Trade Register: J40/9878/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, BLD. ION MIHA

TOTAL IMPRESS CONSTRUCT S.R.L.

Fiscal Code: 24365071 Registration number Trade Register: J40/14351/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, STR. SADINEI,

HKR ARCHITECTS ROMANIA S.R.L.

Fiscal Code: 24573013 Registration number Trade Register: J40/17137/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. ADY ENDR

DESARROLLOS EMPRESARIALES TETUAN SRL

Fiscal Code: 21787640 Registration number Trade Register: J40/9896/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. MADRID,

CRIS-TOYS S.R.L.

Fiscal Code: 21787667 Registration number Trade Register: J40/9890/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. MAICA DO

POE SUD IMOB S.R.L.

Fiscal Code: 26980927 Registration number Trade Register: J40/5387/2010, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, B-DUL CONSTAN

C & A ADVERTISING SOLUTIONS S.R.L.

Fiscal Code: 21787713 Registration number Trade Register: J40/9899/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. SOLD. TU

IMPRODEX TERRA S.R.L.

Fiscal Code: 2834 Registration number Trade Register: J40/12681/1991, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, B-DUL FERDINA

GIUMON MARKET S.R.L.

Fiscal Code: 22486646 Registration number Trade Register: J40/18265/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. VASILE S

PLATINUM TRAVEL SRL

Fiscal Code: 22486522 Registration number Trade Register: J2007018249401, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, CALEA VACARES

ZERO GRADE COMP SRL

Fiscal Code: 21787845 Registration number Trade Register: J40/9908/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, B-DUL DACIA,

LUSAC S.R.L.

Fiscal Code: 21787853 Registration number Trade Register: J40/9914/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, CALEA CALARAS

ESTY PROCONSTRUCT S.R.L.

Fiscal Code: 21787861 Registration number Trade Register: J40/9924/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. LT. VICT

T.M.&C.R. ACTUAL IMPORT-EXPORT S.R.L.

Fiscal Code: 21787896 Registration number Trade Register: J40/9919/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. INTRAREA

BUSINESS SYSTEM IMPORT-EXPORT S.R.L.

Fiscal Code: 21787900 Registration number Trade Register: J40/9920/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. MIHAI BR

AUTOPROMOTECH SRL

Fiscal Code: 15047362 Registration number Trade Register: J40/12221/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, ALEEA ARINII

PAV SOFTWARE SRL

Fiscal Code: 21787934 Registration number Trade Register: J40/9923/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. PRESEI,

GABIALIMARI IMPEX S.R.L.

Fiscal Code: 21787942 Registration number Trade Register: J40/9926/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, SOS. GIURGIUL

M MARKET STORE SRL

Fiscal Code: 21787977 Registration number Trade Register: J40/9917/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, STR. RAMASAGU

OMEGA UNION CONSTRUCT S.R.L.

Fiscal Code: 21788000 Registration number Trade Register: J40/9915/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. POVERNEI

PROFESIONAL "SOPHIA" S.R.L.

Fiscal Code: 21788018 Registration number Trade Register: J40/9922/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 5, STR. CAP.ANGH

BEST BUSINESS CONSTANT S.R.L.

Fiscal Code: 21788344 Registration number Trade Register: J23/3301/2011, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. ALEKSAND

HOMEDECO TRADE S.R.L.

Fiscal Code: 22486590 Registration number Trade Register: J40/18224/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, STR. FLOARE R

LUTE CAFE S.R.L.

Fiscal Code: 22488710 Registration number Trade Register: J40/18291/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, INTR. SOROCUL

CREDIT CONSULTING SERVICES S.R.L.

Fiscal Code: 22486719 Registration number Trade Register: J40/18259/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. SOLDAT I

MV CONT EXPERT SRL

Fiscal Code: 15050287 Registration number Trade Register: J40/12290/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, STR. ARGENTIN

DALLY DESIGN CONSTRUCT S.R.L.

Fiscal Code: 22486654 Registration number Trade Register: J40/18262/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, ALEEA MOZAICU

PUBLIDIF INTEX S.R.L.

Fiscal Code: 8199961 Registration number Trade Register: J40/1301/1996, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 1, CALEA PLEVNEI

ANA 4 YOU IMPORT-EXPORT S.R.L.

Fiscal Code: 22487455 Registration number Trade Register: J40/18269/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, STR. RITMULUI

IMOBILIARE ANDREEA NICOLETA S.R.L.

Fiscal Code: 21789773 Registration number Trade Register: J40/9939/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 2, SOS. VERGULUI

MARRONE ROSSO LOCAL R UNO SOCIETATE ÎN COMANDITĂ SIMPLĂ

Fiscal Code: 23875358 Registration number Trade Register: J40/8393/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 5, STR. PRETORIE

SAFETY ENGINEERING CONSTRUCTIONS S.R.L.

Fiscal Code: 26636940 Registration number Trade Register: J40/2568/2010, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. DIMITRIE

AUTOSERVICE MITCONY SPC S.R.L.

Fiscal Code: 21789846 Registration number Trade Register: J40/9942/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. CODRII N

MEIRA AGROCHEMICALS S.R.L.

Fiscal Code: 21789854 Registration number Trade Register: J40/9929/2007, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. PROF. DR

DAN MIR CONSTRUCT S.R.L.

Fiscal Code: 24109898 Registration number Trade Register: J40/11265/2008, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 3, STR. POSTAVAR

AVAN IMPEX SRL

Fiscal Code: 15050589 Registration number Trade Register: J40/12274/2002, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 4, ALEEA TRESTIA

MOBISCAN SRL

Fiscal Code: 32666458 Registration number Trade Register: J40/411/2014, County: Bucuresti, MUNICIPIUL BUCUREŞTI, SECTOR 6, B-DUL TIMIŞOA