Osaühing MEPA & KO

Active Registry code 10448351 OÜ Tallinn Registered 8 May 1998

Osaühing MEPA & KO is a OÜ based in Tallinn, registry code 10448351, status: active. Main activity: Beverage serving activities. According to EMTA, turnover for Q3 2026 was €3 505 with 3 employees.

Turnover

3 505 €

↓ 26.5% vs Q2 2026

State taxes

1 399 €

↓ 12.8% vs Q2 2026

Labour taxes

1 243 €

↓ 3.6% 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 3 505 €

above 8% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 414 €

above 12% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 16 151 €

above 33% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 -3.9 %

above 23% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 3 505 € · −26.5% vs Q2 2026 · industry median 48 370 € · above 8% 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: 414 € · −3.6% vs Q2 2026 · industry median 1 201 € · above 12% 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: 3 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 1 399 € · −12.8% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	3 505	1 399	1 243	3
Q2 2026	4 766	1 605	1 290	3
Q1 2026	4 051	2 185	1 744	3
Q4 2025	4 974	1 069	1 015	3
Q3 2025	4 080	2 007	1 855	3
Q2 2025	4 650	804	752	3
Q1 2025	3 667	1 376	1 242	3
Q4 2024	4 721	1 473	1 223	3
Q3 2024	5 226	1 571	1 407	3
Q2 2024	4 161	946	789	3
Q1 2024	3 507	1 078	801	2
Q4 2023	4 327	876	645	2
Q3 2023	5 019	946	691	2
Q2 2023	5 557	1 365	648	2
Q1 2023	4 746	1 331	1 274	2
Q4 2022	5 427	1 959	1 409	2
Q3 2022	6 295	943	654	3
Q2 2022	5 242	1 920	1 476	3
Q1 2022	1 631	148	—	3

Labour taxes per employee per month

138 €

Turnover per employee in the quarter

1 168 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € 2025: 16 151 € · +0.3% vs 2024 · industry median 47 451 € · above 33% 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: -634 € · −161.1% vs 2024 · industry median 68 € · above 28% 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: -3.9 % · −10.4 pp vs the year before · industry median 1.1 % · above 23% 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: 14 328 € · −7.3% vs 2024

Equity, € 2025: 13 310 € · −4.5% vs 2024

Employees 2025: 1 · +0.0% vs 2024 · 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
2025	16 151	-634	12 461	14 328	13 310	1
2024	16 110	1 038	10 596	15 455	13 944	1
2023	18 224	4 100	10 183	15 205	12 905	2
2022	16 199	4 657	12 123	9 327	8 806	3
2021	14 010	-1 475	7 777	4 214	4 149	2
2020	22 822	491	14 813	6 078	5 624	2
2019	32 063	-3 213	19 759	5 735	5 133	3
2018	—	—	—	—	—	3
2017	—	—	—	—	—	3
2016	—	—	—	—	—	3
2015	—	—	—	—	—	3
2014	—	—	—	—	—	3
2013	—	—	—	—	—	3
2012	—	—	—	—	—	3
2011	—	—	—	—	—	3
2010	—	—	—	—	—	4
2009	—	—	—	—	—	4
2008	—	—	—	—	—	4
2007	—	—	—	—	—	5
2006	—	—	—	—	—	5
2005	—	—	—	—	—	6
2004	—	—	—	—	—	6
2003	—	—	—	—	—	6
2002	—	—	—	—	—	6
2001	—	—	—	—	—	6
2000	—	—	—	—	—	4
1999	—	—	—	—	—	2
1998	—	—	—	—	—	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

-3.9 %

Net profit / revenue

Return on equity (ROE)

-4.8 %

Net profit / equity

Return on assets (ROA)

-4.4 %

Net profit / assets

Equity ratio

92.9 %

Equity / assets

Debt ratio

7.1 %

Liabilities / assets

Current ratio

14.07

Current assets / current liabilities

Revenue per employee

16 151 €

Revenue / average full-time employees

Labour cost per employee per month

1 038 €

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	24 Jul 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	4 Jul 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	4 Sep 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	22 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	27 Jul 2020	Company’s own	e-Äriregister

Board

Koit Järv
Board member · since 24 Jul 1998

Right of representation

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

Owners

Koit Järv
Natural person · 50 000 €

50%
Tatjana Järv
Natural person · 50 000 €

50%

Beneficial owners

Koit Järv
Direct ownership · since 29 Oct 2018

Founders and other persons

Osaühing ALEKSIS ÕIGUSBÜROO
Founder · 10 000 € · 8 May 1998

shared board members, owners or beneficial owners

Activities (EMTAK)

56301Beverage serving activities Main
56111Activities of restaurants and cafes
68201Rental and operating of own or leased real estate

Rulings 6

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10023254 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10023254 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10023254 / 7 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10023254 / 6 15 Sep 2016	Amendment entry	In force 15 Sep 2016	PDF
Ä 10023254 / 5 18 Oct 2010	Deletion of activities from the registry card	In force 18 Oct 2010	PDF
Ä 23254 / 4 21 Oct 2003	Amendment entry	In force	PDF

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

Osaühing MEPA & KO

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 6