osaühing KARIMA ELVA

Active Registry code 10183332 OÜ Elva linn Registered 22 Jan 1997

osaühing KARIMA ELVA is a OÜ based in Elva linn, registry code 10183332, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €35 040 with 9 employees.

Turnover

35 040 €

↓ 5.4% vs Q2 2026

State taxes

9 127 €

↑ 42.6% vs Q2 2026

Labour taxes

8 019 €

↑ 58.3% vs Q2 2026

Employees

±0 vs Q2 2026

Q3 2026 · data from the Tax and Customs Board (EMTA)

Position in the industry Food and beverage service activities · EMTAK 56

Turnover · Q3 2026 35 040 €

above 42% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 891 €

above 32% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 145 792 €

above 68% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 0.3 %

above 42% of companies

industry median 1.1 % · companies in the industry: 2 875

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 35 040 € · −5.4% vs Q2 2026 · industry median 48 370 € · above 42% of the industry

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.

Labour taxes per employee, € Q3 2026: 891 € · +58.3% vs Q2 2026 · industry median 1 201 € · above 32% of the industry

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.

Employees Q3 2026: 9 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 9 127 € · +42.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	35 040	9 127	8 019	9
Q2 2026	37 026	6 400	5 066	9
Q1 2026	36 824	10 229	6 595	9
Q4 2025	35 145	10 228	8 594	9
Q3 2025	37 511	4 618	3 976	9
Q2 2025	38 563	8 438	6 567	9
Q1 2025	34 079	10 814	9 603	9
Q4 2024	42 729	8 573	6 065	10
Q3 2024	43 130	11 100	9 792	11
Q2 2024	43 842	6 809	6 511	11
Q1 2024	52 678	11 581	7 635	11
Q4 2023	56 726	14 654	12 001	11
Q3 2023	57 790	9 251	8 307	11
Q2 2023	64 376	12 203	9 973	12
Q1 2023	57 752	12 425	9 015	12
Q4 2022	56 771	9 690	6 708	13
Q3 2022	52 432	13 112	9 733	11
Q2 2022	49 547	12 107	8 725	14
Q1 2022	43 401	11 434	8 297	13

Labour taxes per employee per month

297 €

Turnover per employee in the quarter

3 893 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 145 792 € · −18.9% vs 2024 · industry median 47 451 € · above 68% of the industry

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.

Net profit, € 2025: 509 € · +158.4% vs 2024 · industry median 68 € · above 57% of the industry

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.

Net profit margin, % 2025: 0.3 % · +0.2 pp vs the year before · industry median 1.1 % · above 42% of the industry

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.

Assets, € 2025: 48 388 € · −8.0% vs 2024

Equity, € 2025: 11 568 € · +4.6% vs 2024

Employees 2025: 9 · +0.0% vs 2024 · industry median 3 · above 78% of the industry

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.

Financials by year
Year	Revenue, €	Net profit, €	Labour costs, €	Assets, €	Equity, €	Employees
2025	145 792	509	93 122	48 388	11 568	9
2024	179 849	197	104 034	52 586	11 059	9
2023	237 129	691	119 457	52 488	10 863	11
2022	206 835	384	105 513	27 580	10 172	13
2021	161 140	302	81 479	15 552	9 788	12
2020	165 678	-1 847	84 890	22 899	9 486	12
2019	176 469	116	123 117	28 725	11 333	12
2018	—	—	—	—	—	14
2017	—	—	—	—	—	14
2016	—	—	—	—	—	13
2015	—	—	—	—	—	13
2014	—	—	—	—	—	13
2013	—	—	—	—	—	8
2012	—	—	—	—	—	9
2011	—	—	—	—	—	11
2010	—	—	—	—	—	14
2009	—	—	—	—	—	14
2008	—	—	—	—	—	12
2007	—	—	—	—	—	10
2006	—	—	—	—	—	9
2005	—	—	—	—	—	10
2004	—	—	—	—	—	14
2003	—	—	—	—	—	16
2002	—	—	—	—	—	16
2001	—	—	—	—	—	15
2000	—	—	—	—	—	16

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

0.3 %

Net profit / revenue

Return on equity (ROE)

4.4 %

Net profit / equity

Return on assets (ROA)

1.1 %

Net profit / assets

Equity ratio

23.9 %

Equity / assets

Debt ratio

76.1 %

Liabilities / assets

Current ratio

0.90

Current assets / current liabilities

Revenue per employee

16 199 €

Revenue / average full-time employees

Labour cost per employee per month

862 €

Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister

Annual reports
Year	Period	Filed	Report	Documents
2025	1 Jan 2025 – 31 Dec 2025	13 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	1 Jul 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	13 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	6 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	7 May 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	19 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	3 Jun 2021	Company’s own	e-Äriregister

Board

Kristo Frei
Board member · since 22 Sep 2022

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Kristo Frei
Natural person · 6 390 €

100%

Beneficial owners

Kristo Frei
Direct ownership · since 29 Sep 2022

Founders and other persons

No other persons.

shared board members, owners or beneficial owners

Activities (EMTAK)

56111Activities of restaurants and cafes Main

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20002958 / 12 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20002958 / 11 6 Oct 2022	Amendment entry	In force 6 Oct 2022	PDF
Ä 20002958 / 10 22 Sep 2022	Amendment entry	In force 22 Sep 2022	PDF
Ä 20002958 / 9 14 Sep 2022	Amendment entry	In force 14 Sep 2022	PDF
Ä 20002958 / 8 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20002958 / 7 22 Dec 2017	Amendment entry	In force 22 Dec 2017	PDF
Ä 20002958 / 6 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20002958 / 5 1 Jan 2012	Amendment entry	In force 1 Jan 2012	PDF
Ä 2958 / 4 3 Dec 2008	Deletion of activities from the registry card	In force 21 Dec 2008	PDF
Ä 2958 / 3 13 Nov 2002	Published amendment entry	In force	PDF
Ä 2958 / M3 4 Nov 2002	Ruling to eliminate deficiencies (to be served)	In force	PDF
Ä 2958 / M2 14 Oct 2002	Ruling to eliminate deficiencies (to be served)	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing KARIMA ELVA

Position in the industry Food and beverage service activities · EMTAK 56

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 12