osaühing SABIINA is a OÜ based in Tartu linn, registry code 10254428, status: active. Main activity: Activities of restaurants and cafes. Its annual report for 2026 shows revenue of €20 100 and 1 employees.
Turnover
—
State taxes
911 €
↓ 6.9%vs Q2 2026
Labour taxes
950 €
↓ 13.3%vs Q2 2026
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Food and beverage service activities · EMTAK 56
Revenue · 202620 100 €
above 36% of companies
industry median 38 924 € · companies in the industry: 46
Net profit margin · 20265.0 %
above 78% of companies
industry median 0.0 % · companies in the industry: 35
Taxes and turnover
Q4 2023 – Q3 2026
Labour taxes per employee, € Q2 2026: 1 096 € · −0.9% vs Q1 2026 · industry median 1 028 € · above 55% 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.
EmployeesQ2 2026: 1 · +0.0% vs Q1 2026State taxes, € Q3 2026: 911 € · −6.9% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
—
911
950
—
Q2 2026
—
979
1 096
1
Q1 2026
—
989
1 106
1
Q4 2025
—
878
956
1
Q3 2025
—
812
831
1
Q2 2025
—
1 009
1 126
1
Q1 2025
—
905
1 002
1
Q4 2024
—
894
1 002
1
Q3 2024
—
776
812
1
Q2 2024
—
894
1 002
1
Q1 2024
—
844
948
1
Q4 2023
—
745
840
1
Q3 2023
—
680
712
1
Q2 2023
—
745
840
1
Q1 2023
—
738
831
1
Q4 2022
—
677
734
1
Q3 2022
—
726
812
1
Q2 2022
—
726
812
1
Q1 2022
—
689
772
1
Financials by year
2017 – 2026
Revenue, € 2026: 20 100 € · +1.3% vs 2025 · industry median 38 924 € · above 36% 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, € 2026: 1 006 € · +879.8% vs 2025 · industry median 0 € · above 76% 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, % 2026: 5.0 % · +5.7 pp vs the year before · industry median 0.0 % · 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.
Assets, € 2026: 6 007 € · +20.3% vs 2025Equity, € 2026: 5 024 € · +25.0% vs 2025Employees2026: 1 · +0.0% vs 2025 · industry median 3 · above 5% 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
2026
20 100
1 006
10 991
6 007
5 024
1
2025
19 835
-129
11 304
4 992
4 018
1
2024
19 086
146
10 513
5 323
4 381
1
2023
17 800
111
10 103
5 038
4 235
1
2022
18 375
230
8 630
4 924
4 124
1
2021
12 022
275
5 192
4 460
3 894
1
2020
14 488
-1 156
7 225
5 069
3 619
1
2019
—
—
—
—
—
1
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
2013
—
—
—
—
—
1
2012
—
—
—
—
—
1
2011
—
—
—
—
—
2
2010
—
—
—
—
—
3
2009
—
—
—
—
—
3
2008
—
—
—
—
—
2
2007
—
—
—
—
—
2
2006
—
—
—
—
—
2
2005
—
—
—
—
—
2
2004
—
—
—
—
—
2
2003
—
—
—
—
—
3
2002
—
—
—
—
—
5
2001
—
—
—
—
—
8
1999
—
—
—
—
—
10
1998
—
—
—
—
—
12
1997
—
—
—
—
—
9
Figures from the company’s own (non-consolidated) balance sheet and income statement. A loss is shown with a minus sign.
Financial ratios for 2026
Net profit margin
5.0 %
Net profit / revenue
Return on equity (ROE)
20.0 %
Net profit / equity
Return on assets (ROA)
16.7 %
Net profit / assets
Equity ratio
83.6 %
Equity / assets
Debt ratio
16.4 %
Liabilities / assets
Current ratio
6.11
Current assets / current liabilities
Revenue per employee
20 100 €
Revenue / average full-time employees
Labour cost per employee per month
916 €
Labour costs / employees / 12 months (incl. employer taxes)
