osaühing NAOSAR

Active Registry code 10323879 OÜ Ülenurme alevik Registered 16 Dec 1997

osaühing NAOSAR is a OÜ based in Ülenurme alevik, registry code 10323879, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €30 856 with 7 employees.

Turnover

30 856 €

↑ 17.4% vs Q2 2026

State taxes

8 068 €

↑ 47.1% vs Q2 2026

Labour taxes

3 997 €

↑ 82.6% 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 30 856 €

above 39% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 571 €

above 17% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 87 371 €

above 59% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 0.9 %

above 49% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 30 856 € · +17.4% vs Q2 2026 · industry median 48 370 € · above 39% 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: 571 € · +82.6% vs Q2 2026 · industry median 1 201 € · above 17% 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: 7 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 8 068 € · +47.1% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	30 856	8 068	3 997	7
Q2 2026	26 274	5 485	2 189	7
Q1 2026	13 872	4 634	3 112	6
Q4 2025	23 041	7 073	4 279	8
Q3 2025	28 779	7 427	4 067	7
Q2 2025	25 012	6 071	2 737	7
Q1 2025	14 772	3 083	2 378	5
Q4 2024	21 097	6 104	3 932	6
Q3 2024	30 167	7 591	3 802	6
Q2 2024	25 226	5 870	3 376	6
Q1 2024	14 835	2 499	2 327	6
Q4 2023	19 519	4 318	2 592	5
Q3 2023	30 963	5 256	2 163	6
Q2 2023	24 441	3 748	2 066	7
Q1 2023	12 369	1 652	1 421	8
Q4 2022	18 835	4 392	2 793	8
Q3 2022	33 801	4 776	2 363	8
Q2 2022	23 012	3 561	1 913	7
Q1 2022	10 379	2 079	1 215	8

Labour taxes per employee per month

190 €

Turnover per employee in the quarter

4 408 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 87 371 € · −4.3% vs 2024 · industry median 47 451 € · 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.

Net profit, € 2025: 813 € · +115.8% vs 2024 · industry median 68 € · above 60% 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: 0.9 % · +6.6 pp vs the year before · industry median 1.1 % · above 49% 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: 65 673 € · −8.0% vs 2024

Equity, € 2025: 21 503 € · +3.9% vs 2024

Employees 2025: 5 · +0.0% vs 2024 · industry median 3 · above 60% 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	87 371	813	33 045	65 673	21 503	5
2024	91 286	-5 134	41 188	71 367	20 690	5
2023	88 662	-8 355	27 406	75 427	25 824	5
2022	87 170	2 242	29 967	86 887	34 179	5
2021	66 776	-1 088	24 057	85 176	31 937	6
2020	79 887	4 605	19 522	93 606	33 025	5
2019	119 438	2 336	32 935	94 926	28 420	7
2018	—	—	—	—	—	8
2017	—	—	—	—	—	10
2016	—	—	—	—	—	10
2015	—	—	—	—	—	9
2014	—	—	—	—	—	9
2013	—	—	—	—	—	8
2012	—	—	—	—	—	7
2011	—	—	—	—	—	4
2010	—	—	—	—	—	4
2009	—	—	—	—	—	5
2008	—	—	—	—	—	6
2007	—	—	—	—	—	6
2006	—	—	—	—	—	6
2005	—	—	—	—	—	5
2004	—	—	—	—	—	5
2003	—	—	—	—	—	6
2001	—	—	—	—	—	1
2000	—	—	—	—	—	1

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

0.9 %

Net profit / revenue

Return on equity (ROE)

3.8 %

Net profit / equity

Return on assets (ROA)

1.2 %

Net profit / assets

Equity ratio

32.7 %

Equity / assets

Debt ratio

67.3 %

Liabilities / assets

Current ratio

1.02

Current assets / current liabilities

Revenue per employee

17 474 €

Revenue / average full-time employees

Labour cost per employee per month

551 €

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	2 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	29 Apr 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	22 May 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	29 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	9 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	30 Mar 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	7 Oct 2020	Company’s own	e-Äriregister

Board

Jelena Pogosjan
Board member · since 18 Jan 2005

Right of representation

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

Owners

Jelena Pogosjan
Natural person · 2 556 €

100%

Activities (EMTAK)

5611Restaurant activities Main

Rulings 8

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20010158 / 10 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20010158 / 9 13 Jun 2018	Amendment entry	In force 13 Jun 2018	PDF
Ä 20010158 / 8 18 Jan 2018	Amendment entry	In force 18 Jan 2018	PDF
Ä 20010158 / 7 22 Dec 2017	Amendment entry	In force 22 Dec 2017	PDF
Ä 20010158 / 6 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20010158 / 5 27 Dec 2011	Amendment entry	In force 27 Dec 2011	PDF
Ä 10158 / 4 18 Dec 2008	Deletion of activities from the registry card	In force 18 Dec 2008	PDF
Ä 10158 / 3 17 Jan 2005	Amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data