Osaühing Elevant

Active Registry code 10488178 OÜ Tallinn Registered 10 Sep 1998

Osaühing Elevant is a OÜ based in Tallinn, registry code 10488178, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €119 787 with 11 employees.

Turnover

119 787 €

↑ 17.5% vs Q2 2026

State taxes

32 110 €

↑ 15.4% vs Q2 2026

Labour taxes

17 299 €

↑ 10.9% vs Q2 2026

Employees

−2 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 119 787 €

above 74% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 1 573 €

above 70% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 510 609 €

above 87% of companies

industry median 47 451 € · companies in the industry: 3 570
Net profit margin · 2025 6.9 %

above 72% of companies

industry median 1.1 % · companies in the industry: 2 876

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 119 787 € · +17.5% vs Q2 2026 · industry median 48 370 € · above 74% 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: 1 573 € · +31.1% vs Q2 2026 · industry median 1 201 € · above 70% 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: 11 · −15.4% vs Q2 2026

State taxes, € Q3 2026: 32 110 € · +15.4% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	119 787	32 110	17 299	11
Q2 2026	101 914	27 821	15 598	13
Q1 2026	126 616	34 770	19 385	16
Q4 2025	120 498	36 087	18 936	15
Q3 2025	143 674	42 800	20 908	12
Q2 2025	117 235	35 536	17 600	16
Q1 2025	142 567	42 449	18 669	13
Q4 2024	139 592	38 472	18 611	14
Q3 2024	154 960	43 477	19 319	16
Q2 2024	122 172	34 177	16 590	20
Q1 2024	146 487	39 096	17 633	16
Q4 2023	132 669	30 660	17 681	16
Q3 2023	146 625	38 413	18 376	16
Q2 2023	121 158	30 343	15 735	16
Q1 2023	140 087	34 593	14 030	13
Q4 2022	131 267	29 236	15 926	12
Q3 2022	117 815	28 605	14 659	15
Q2 2022	110 661	24 506	13 748	15
Q1 2022	101 633	28 512	11 668	12

Labour taxes per employee per month

524 €

Turnover per employee in the quarter

10 890 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 510 609 € · −9.8% vs 2024 · industry median 47 451 € · above 87% 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: 35 440 € · −56.9% vs 2024 · industry median 68 € · above 92% 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: 6.9 % · −7.6 pp vs the year before · industry median 1.1 % · 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.

Assets, € thousand 2025: 155 710 € · +0.3% vs 2024

Equity, € 2025: 98 939 € · +0.4% vs 2024

Employees 2025: 10 · +0.0% vs 2024 · industry median 3 · above 80% 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	510 609	35 440	209 105	155 710	98 939	10
2024	566 357	82 280	202 055	155 170	98 499	10
2023	542 539	56 660	195 496	128 768	71 219	10
2022	487 027	22 957	165 416	119 150	59 639	8
2021	362 006	68 725	98 150	129 167	96 682	8
2020	342 806	55 353	106 894	113 608	77 965	9
2019	442 394	20 856	172 800	84 488	37 612	13
2018	—	—	—	—	—	14
2017	—	—	—	—	—	15
2016	—	—	—	—	—	15
2015	—	—	—	—	—	15
2014	—	—	—	—	—	14
2013	—	—	—	—	—	14
2012	—	—	—	—	—	13
2011	—	—	—	—	—	14
2010	—	—	—	—	—	13
2009	—	—	—	—	—	15
2008	—	—	—	—	—	20
2007	—	—	—	—	—	20
2006	—	—	—	—	—	16
2005	—	—	—	—	—	15
2004	—	—	—	—	—	15
2003	—	—	—	—	—	11
2002	—	—	—	—	—	11
2001	—	—	—	—	—	13
1999	—	—	—	—	—	17

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

6.9 %

Net profit / revenue

Return on equity (ROE)

35.8 %

Net profit / equity

Return on assets (ROA)

22.8 %

Net profit / assets

Equity ratio

63.5 %

Equity / assets

Debt ratio

36.5 %

Liabilities / assets

Current ratio

2.57

Current assets / current liabilities

Revenue per employee

51 061 €

Revenue / average full-time employees

Labour cost per employee per month

1 743 €

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	29 Jun 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	20 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	8 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	14 Jun 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	14 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	17 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	8 Jun 2020	Company’s own	e-Äriregister

Commercial pledges

No.	Amount	Pledgee	Period
1	400 000 EEK	Aktsiaselts Eesti Ühispank	1 Dec 1998 – in force

Board

Steve Heinlo
Board member · since 10 Sep 1998
Indrek Unt
Board member · since 11 May 2004

Right of representation

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

Owners

BABU INVEST OSAÜHING
Legal person · 11254933 · 4 020 €

30%
Heiki Lepist
Natural person · 4 020 €

30%
AMATÖÖR OSAÜHING
Legal person · 11242367 · 3 350 €

25%
Andi Rungi
Natural person · 2 010 €

15%

Beneficial owners

Heiki Lepist
Direct ownership · since 27 Dec 2018
Indrek Unt
Direct ownership · since 27 Dec 2018
Steve Heinlo
Direct ownership · since 27 Dec 2018

Founders and other persons

Osaühing Purisson
Founder · 210 000 € · 10 Sep 1998

shared board members, owners or beneficial owners

Activities (EMTAK)

5611Restaurant activities Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 10034475 / 9 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 10034475 / 8 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 10034475 / 7 7 Nov 2017	Amendment entry	In force 7 Nov 2017	PDF
Ä 10034475 / 6 8 Sep 2016	Amendment entry	In force 8 Sep 2016	PDF
Ä 10034475 / 5 5 Nov 2013	Amendment entry	In force 5 Nov 2013	PDF
Ä 10034475 / 4 1 Jul 2010	Deletion of activities from the registry card	In force 1 Jul 2010	PDF
Ä 34475 / 3 10 May 2004	Amendment entry	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 26 Oct 2026. Open at the source ↗ · Report an error in the data

Osaühing Elevant

Position in the industry Food and beverage service activities · EMTAK 56

Taxes and turnover

Financials by year

Financial ratios for 2025

Annual reports

Commercial pledges

Board

Right of representation

Owners

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 7