osaühing Pak L&P
Active Registry code 10323939
OÜ Tartu linn Registered 15 Dec 1997
osaühing Pak L&P is a OÜ based in Tartu linn, registry code 10323939, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €83 867 with 9 employees.
Turnover
83 867 €
↓ 11.3% vs Q2 2026
State taxes
24 773 €
↓ 4.0% vs Q2 2026
Labour taxes
15 649 €
↓ 4.6% vs Q2 2026
Employees
9
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 83 867 €above 66% of companiesindustry median 48 370 € · companies in the industry: 2 475
- Labour taxes per employee 1 739 €above 76% of companiesindustry median 1 201 € · companies in the industry: 2 187
- Revenue · 2025 378 831 €above 83% of companiesindustry median 47 451 € · companies in the industry: 3 568
- Net profit margin · 2025 -7.3 %above 18% of companiesindustry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
- 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.
- 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.
| Quarter | Turnover, € | State taxes, € | Labour taxes, € | Employees |
|---|---|---|---|---|
| Q3 2026 | 83 867 | 24 773 | 15 649 | 9 |
| Q2 2026 | 94 543 | 25 792 | 16 409 | 9 |
| Q1 2026 | 79 705 | 22 336 | 15 617 | 10 |
| Q4 2025 | 86 017 | 26 215 | 17 609 | 10 |
| Q3 2025 | 88 398 | 27 079 | 18 453 | 11 |
| Q2 2025 | 113 822 | 28 513 | 17 790 | 11 |
| Q1 2025 | 97 078 | 27 413 | 20 011 | 11 |
| Q4 2024 | 115 690 | 29 190 | 19 105 | 14 |
| Q3 2024 | 119 671 | 30 999 | 19 414 | 15 |
| Q2 2024 | 121 529 | 29 318 | 16 958 | 14 |
| Q1 2024 | 104 918 | 24 623 | 18 286 | 16 |
| Q4 2023 | 131 249 | 30 635 | 20 339 | 18 |
| Q3 2023 | 129 141 | 30 036 | 19 295 | 19 |
| Q2 2023 | 146 224 | 32 743 | 19 373 | 19 |
| Q1 2023 | 124 316 | 31 035 | 21 971 | 19 |
| Q4 2022 | 138 602 | 30 936 | 19 176 | 21 |
| Q3 2022 | 143 135 | 35 123 | 22 725 | 20 |
| Q2 2022 | 147 757 | 32 946 | 20 834 | 22 |
| Q1 2022 | 103 595 | 26 694 | 20 601 | 20 |
Labour taxes per employee per month
580 €
Turnover per employee in the quarter
9 319 €
Q3 2026 · calculated from EMTA data
Financials by year
- 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.
- 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.
- 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.
- 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.
| Year | Revenue, € | Net profit, € | Labour costs, € | Assets, € | Equity, € | Employees |
|---|---|---|---|---|---|---|
| 2025 | 378 831 | -27 566 | 192 575 | 56 571 | -18 262 | 9 |
| 2024 | 457 472 | -5 245 | 221 034 | 65 106 | 9 304 | 10 |
| 2023 | 506 756 | -15 652 | 238 587 | 57 032 | 14 548 | 14 |
| 2022 | 525 337 | -38 852 | 248 343 | 83 782 | 30 199 | 15 |
| 2021 | 420 769 | -25 734 | 228 629 | 122 831 | 69 052 | 17 |
| 2020 | 504 863 | -10 002 | 265 150 | 146 708 | 94 787 | 20 |
| 2019 | 757 416 | -45 666 | 335 551 | 164 514 | 104 789 | 25 |
| 2018 | — | — | — | — | — | 30 |
| 2017 | — | — | — | — | — | 30 |
| 2016 | — | — | — | — | — | 32 |
| 2015 | — | — | — | — | — | 35 |
| 2014 | — | — | — | — | — | 35 |
| 2013 | — | — | — | — | — | 37 |
| 2012 | — | — | — | — | — | 35 |
| 2011 | — | — | — | — | — | 26 |
| 2010 | — | — | — | — | — | 31 |
| 2009 | — | — | — | — | — | 34 |
| 2008 | — | — | — | — | — | 67 |
| 2007 | — | — | — | — | — | 79 |
| 2006 | — | — | — | — | — | 94 |
| 2005 | — | — | — | — | — | 71 |
| 2004 | — | — | — | — | — | 68 |
| 2003 | — | — | — | — | — | 89 |
| 2002 | — | — | — | — | — | 81 |
| 2000 | — | — | — | — | — | 41 |
| 1999 | — | — | — | — | — | 35 |
| 1998 | — | — | — | — | — | 38 |
| 1997 | — | — | — | — | — | 39 |
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
-7.3 %
Net profit / revenue
Return on assets (ROA)
-48.7 %
Net profit / assets
Equity ratio
-32.3 %
Equity / assets
Debt ratio
132.3 %
Liabilities / assets
Current ratio
0.36
Current assets / current liabilities
Revenue per employee
42 092 €
Revenue / average full-time employees
Labour cost per employee per month
1 783 €
Labour costs / employees / 12 months (incl. employer taxes)
Annual reports
| Year | Period | Filed | Report | Documents |
|---|---|---|---|---|
| 2025 | 1 Jan 2025 – 31 Dec 2025 | 29 Jun 2026 | Company’s own | e-Äriregister |
| 2024 | 1 Jan 2024 – 31 Dec 2024 | 27 Jun 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 26 Jun 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 28 Jun 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 21 Jun 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 29 Jun 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 9 Jul 2020 | Company’s own | e-Äriregister |
Commercial pledges
| No. | Amount | Pledgee | Period |
|---|---|---|---|
| 1 | 8 500 000 EEK | Aktsiaselts Hansapank | 20 Jul 2000 – in force |
Board
- Rein MuugaBoard member · since 15 Dec 1997
- Viktor LihhodeiBoard member · since 9 Feb 2000
- Lille AlamaaBoard member · since 17 May 2026
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Rein MuugaNatural person · 9 000 €
- Viktor LihhodeiNatural person · 4 500 €
Beneficial owners
- Rein MuugaDirect ownership · since 12 Sep 2018
- Viktor LihhodeiDirect ownership · since 12 Sep 2018
Founders and other persons
- Tiit SimoAudit firm · 6 May 2002
Activities (EMTAK)
- 56111Activities of restaurants and cafes Main
- 10851Manufacture of prepared meals and dishes
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20008297 / 13 23 Sep 2026 |
Amendment entry | In force 23 Sep 2026 |
||
| Ä 20008297 / 12 17 May 2026 |
Amendment entry | In force 17 May 2026 |
||
| Ä 20008297 / 11 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20008297 / 10 17 Jan 2018 |
Amendment entry | In force 17 Jan 2018 |
||
| Ä 20008297 / 9 22 Dec 2017 |
Amendment entry | In force 22 Dec 2017 |
||
| Ä 20008297 / 8 3 Dec 2017 |
Amendment entry | In force 3 Dec 2017 |
||
| Ä 20008297 / 7 5 May 2017 |
Amendment entry | In force 5 May 2017 |
||
| Ä 8297 / 6 3 Dec 2008 |
Deletion of activities from the registry card | In force 20 Dec 2008 |
||
| Ä 8297 / 5 14 Sep 2005 |
Amendment entry | In force | ||
| Ä 8297 / 4 4 Jul 2005 |
Amendment entry | In force | ||
| K 18829 / 4 27 Jun 2005 |
Commercial pledge amended | In force | ||
| Ä 8297 / M3 21 Jun 2005 |
Ruling to eliminate deficiencies (to be served) | In force | ||
| K 18829 / 3 15 Jul 2002 |
Commercial pledge amended | In force | ||
| Ä 8297 / 3 24 Apr 2002 |
Unpublished amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data