Osaühing Capsi AP

Active Registry code 10301731 OÜ Tartu linn Registered 30 Oct 1997

Osaühing Capsi AP is a OÜ based in Tartu linn, registry code 10301731, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €51 836 with 4 employees.

Turnover

51 836 €

↓ 9.1% vs Q2 2026

State taxes

9 248 €

↓ 8.6% vs Q2 2026

Labour taxes

5 460 €

↑ 2.8% 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 51 836 €

above 52% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 1 365 €

above 59% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 193 237 €

above 72% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 -5.8 %

above 20% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 51 836 € · −9.1% vs Q2 2026 · industry median 48 370 € · above 52% 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: 1 365 € · +2.8% vs Q2 2026 · industry median 1 201 € · above 59% 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: 4 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 9 248 € · −8.6% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	51 836	9 248	5 460	4
Q2 2026	56 999	10 123	5 310	4
Q1 2026	45 589	7 458	4 538	4
Q4 2025	52 498	9 217	5 209	4
Q3 2025	43 883	7 675	5 277	4
Q2 2025	52 423	9 338	5 103	4
Q1 2025	45 592	5 820	4 051	4
Q4 2024	53 580	6 260	3 042	4
Q3 2024	44 161	7 523	4 177	3
Q2 2024	41 387	5 872	3 425	4
Q1 2024	33 228	5 435	3 109	3
Q4 2023	35 398	4 325	2 790	3
Q3 2023	32 080	4 552	2 236	3
Q2 2023	31 018	4 897	3 005	3
Q1 2023	28 531	4 305	2 580	3
Q4 2022	34 960	4 300	2 594	3
Q3 2022	34 531	5 981	3 116	3
Q2 2022	25 381	4 445	2 795	3
Q1 2022	20 321	3 531	2 447	3

Labour taxes per employee per month

455 €

Turnover per employee in the quarter

12 959 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 193 237 € · +10.3% vs 2024 · industry median 47 451 € · above 72% 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: -11 284 € · −473.6% vs 2024 · industry median 68 € · above 11% 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: -5.8 % · −7.6 pp vs the year before · industry median 1.1 % · above 20% 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: 13 375 € · −18.2% vs 2024

Equity, € 2025: -4 349 € · −162.7% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 3 · above 45% 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	193 237	-11 284	63 039	13 375	-4 349	3
2024	175 236	3 020	44 767	16 347	6 935	3
2023	128 046	1 155	36 063	11 749	3 915	3
2022	115 982	-647	34 050	10 394	2 760	3
2021	64 483	-363	22 380	11 647	3 407	3
2020	51 090	-4 058	37 073	10 387	3 770	4
2019	82 477	2 106	32 985	11 109	7 828	5
2018	—	—	—	—	—	5
2017	—	—	—	—	—	5
2016	—	—	—	—	—	4
2015	—	—	—	—	—	5
2014	—	—	—	—	—	5
2013	—	—	—	—	—	4
2012	—	—	—	—	—	4
2011	—	—	—	—	—	7
2010	—	—	—	—	—	7
2009	—	—	—	—	—	8
2008	—	—	—	—	—	7
2007	—	—	—	—	—	7
2006	—	—	—	—	—	7
2005	—	—	—	—	—	7
2004	—	—	—	—	—	6
2003	—	—	—	—	—	5
2002	—	—	—	—	—	5
2001	—	—	—	—	—	4
2000	—	—	—	—	—	3
1999	—	—	—	—	—	3
1998	—	—	—	—	—	3

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

-5.8 %

Net profit / revenue

Return on assets (ROA)

-84.4 %

Net profit / assets

Equity ratio

-32.5 %

Equity / assets

Debt ratio

132.5 %

Liabilities / assets

Current ratio

0.64

Current assets / current liabilities

Revenue per employee

64 412 €

Revenue / average full-time employees

Labour cost per employee per month

1 751 €

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	30 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	10 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	13 Mar 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	12 Apr 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	28 Jan 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	19 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	16 Feb 2020	Company’s own	e-Äriregister

Board

Merli Länik
Board member · since 2 Aug 2018

Right of representation

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

Owners

Merli Länik
Natural person · 2 556 €

100%

Beneficial owners

Merli Länik
Direct ownership · since 29 Sep 2018

Founders and other persons

Aada Ratasepp
Founder · 5 000 € · 30 Oct 1997
Pille Unt
Founder · 5 000 € · 30 Oct 1997

Activities (EMTAK)

5611Restaurant activities Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20009556 / 11 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20009556 / 10 6 Aug 2018	Amendment under Commercial Code § 525 (2)	In force 6 Aug 2018	PDF
Ä 20009556 / 9 2 Aug 2018	Amendment entry	In force 2 Aug 2018	PDF
Ä 20009556 / 8 7 Feb 2018	Amendment entry	In force 7 Feb 2018	PDF
Ä 20009556 / 7 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20009556 / 6 2 Jan 2018	Amendment entry	In force 2 Jan 2018	PDF
Ä 20009556 / 5 3 Sep 2012	Amendment entry	In force 3 Sep 2012	PDF
Ä 9556 / 4 28 Dec 2008	Deletion of activities from the registry card	In force 28 Dec 2008	PDF

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