Osaühing Manderon
Active Registry code 10530928
OÜ Viljandi linn Registered 1 Mar 1999
Osaühing Manderon is a OÜ based in Viljandi linn, registry code 10530928, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €46 177 with 7 employees.
Turnover
46 177 €
↑ 23.2% vs Q2 2026
State taxes
11 748 €
↑ 24.2% vs Q2 2026
Labour taxes
7 146 €
↑ 15.3% vs Q2 2026
Employees
7
±0 vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry
- Turnover · Q3 2026 46 177 €above 49% of companiesindustry median 48 370 € · companies in the industry: 2 475
- Labour taxes per employee 1 021 €above 39% of companiesindustry median 1 201 € · companies in the industry: 2 187
- Revenue · 2025 176 277 €above 71% of companiesindustry median 47 451 € · companies in the industry: 3 568
- Net profit margin · 2025 -8.3 %above 17% 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 | 46 177 | 11 748 | 7 146 | 7 |
| Q2 2026 | 37 476 | 9 461 | 6 198 | 7 |
| Q1 2026 | 37 584 | 10 104 | 7 135 | 7 |
| Q4 2025 | 43 131 | 11 587 | 7 220 | 7 |
| Q3 2025 | 46 358 | 12 450 | 7 744 | 7 |
| Q2 2025 | 44 681 | 10 502 | 6 917 | 8 |
| Q1 2025 | 45 527 | 11 004 | 7 810 | 7 |
| Q4 2024 | 52 447 | 10 562 | 7 706 | 7 |
| Q3 2024 | 50 387 | 9 638 | 6 858 | 7 |
| Q2 2024 | 59 717 | 12 008 | 5 906 | 8 |
| Q1 2024 | 36 078 | 7 625 | 6 606 | 8 |
| Q4 2023 | 69 047 | 12 862 | 7 371 | 8 |
| Q3 2023 | 55 269 | 9 865 | 7 527 | 9 |
| Q2 2023 | 52 274 | 9 999 | 6 748 | 8 |
| Q1 2023 | 49 023 | 9 299 | 6 350 | 6 |
| Q4 2022 | 51 437 | 10 917 | 8 262 | 5 |
| Q3 2022 | 55 376 | 14 489 | 11 814 | 7 |
| Q2 2022 | 43 029 | 13 311 | 10 914 | 9 |
| Q1 2022 | 26 073 | 10 069 | 9 163 | 9 |
Labour taxes per employee per month
340 €
Turnover per employee in the quarter
6 597 €
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 | 176 277 | -14 676 | 84 108 | 468 953 | 74 123 | 7 |
| 2024 | 187 464 | 10 331 | 81 710 | 200 002 | 99 130 | 8 |
| 2023 | 205 721 | 5 657 | 82 255 | 169 012 | 88 799 | 8 |
| 2022 | 187 832 | 13 411 | 75 696 | 210 018 | 83 141 | 7 |
| 2021 | 126 876 | -23 610 | 75 331 | 236 340 | 69 731 | 7 |
| 2020 | 145 809 | 16 540 | 95 389 | 249 607 | 93 341 | 9 |
| 2019 | 469 675 | 677 | 190 818 | 290 686 | 76 801 | 20 |
| 2018 | — | — | — | — | — | 22 |
| 2017 | — | — | — | — | — | 17 |
| 2016 | — | — | — | — | — | 11 |
| 2015 | — | — | — | — | — | 12 |
| 2014 | — | — | — | — | — | 12 |
| 2013 | — | — | — | — | — | 14 |
| 2012 | — | — | — | — | — | 14 |
| 2011 | — | — | — | — | — | 14 |
| 2010 | — | — | — | — | — | 14 |
| 2009 | — | — | — | — | — | 14 |
| 2008 | — | — | — | — | — | 12 |
| 2007 | — | — | — | — | — | 12 |
| 2006 | — | — | — | — | — | 12 |
| 2005 | — | — | — | — | — | 12 |
| 2004 | — | — | — | — | — | 11 |
| 2003 | — | — | — | — | — | 10 |
| 2002 | — | — | — | — | — | 9 |
| 2001 | — | — | — | — | — | 9 |
| 2000 | — | — | — | — | — | 11 |
| 1999 | — | — | — | — | — | 4 |
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
-8.3 %
Net profit / revenue
Return on equity (ROE)
-19.8 %
Net profit / equity
Return on assets (ROA)
-3.1 %
Net profit / assets
Equity ratio
15.8 %
Equity / assets
Debt ratio
84.2 %
Liabilities / assets
Current ratio
0.92
Current assets / current liabilities
Revenue per employee
25 182 €
Revenue / average full-time employees
Labour cost per employee per month
1 001 €
Labour costs / employees / 12 months (incl. employer taxes)
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 | 11 Jul 2025 | Company’s own | e-Äriregister |
| 2023 | 1 Jan 2023 – 31 Dec 2023 | 7 Jul 2024 | Company’s own | e-Äriregister |
| 2022 | 1 Jan 2022 – 31 Dec 2022 | 11 Aug 2023 | Company’s own | e-Äriregister |
| 2021 | 1 Jan 2021 – 31 Dec 2021 | 25 Jul 2022 | Company’s own | e-Äriregister |
| 2020 | 1 Jan 2020 – 31 Dec 2020 | 25 May 2021 | Company’s own | e-Äriregister |
| 2019 | 1 Jan 2019 – 31 Dec 2019 | 18 Nov 2020 | Company’s own | e-Äriregister |
Board
- Elmo KaartBoard member · since 20 Mar 2015
Right of representation
Any member of the management board may represent the private limited company in all transactions.
Owners
- Osaühing RevalCargoLegal person · 11014146 · 105 380 €
Beneficial owners
- Elmo KaartDirect ownership · since 28 Nov 2018
Founders and other persons
- osaühing RevonteFounder · 10 200 € · 1 Mar 1999
Related companies
Activities (EMTAK)
- 56111Activities of restaurants and cafes Main
Rulings
All rulings (PDF)| Number, date | Title | Deadline | State | Document |
|---|---|---|---|---|
| Ä 20032847 / M7 6 Jul 2024 |
Warning of a fine: annual report not filed | 5 Aug 2024 | Deficiencies eliminated 8 Jul 2024 |
|
| Ä 20032847 / 17 1 Sep 2023 |
Amendment entry | In force 1 Sep 2023 |
||
| Ä 20032847 / 16 18 Jan 2018 |
Amendment entry | In force 18 Jan 2018 |
||
| Ä 20032847 / 15 17 Nov 2017 |
Amendment entry | In force 17 Nov 2017 |
||
| Ä 20032847 / 14 20 Mar 2015 |
Amendment entry | In force 20 Mar 2015 |
||
| Ä 20032847 / 13 18 Feb 2015 |
Amendment entry | In force 18 Feb 2015 |
||
| Ä 20032847 / M6 13 Feb 2015 |
Ruling to eliminate deficiencies | 15 Mar 2015 | Deficiencies eliminated 18 Feb 2015 |
|
| Ä 20032847 / 12 15 Nov 2013 |
Amendment entry | In force 15 Nov 2013 |
||
| Ä 20032847 / M5 5 Nov 2013 |
Ruling to eliminate deficiencies | 5 Dec 2013 | Deficiencies eliminated 15 Nov 2013 |
|
| Ä 20032847 / M4 5 Nov 2013 |
Ruling to eliminate deficiencies | 5 Dec 2013 | Deficiencies eliminated 15 Nov 2013 |
|
| Ä 20032847 / M3 23 Feb 2012 |
Warning of deletion from the register: annual report not filed | 23 Aug 2012 | Deficiencies eliminated 3 Apr 2012 |
|
| Ä 20032847 / 11 18 May 2011 |
Entry to enforce another court decision | In force 18 May 2011 |
||
| Ä 20032847 / 10 9 May 2011 |
Amendment entry | In force 9 May 2011 |
||
| Ä 20032847 / M2 6 May 2011 |
Ruling to eliminate deficiencies | 28 May 2011 | In force 6 May 2011 |
|
| Ä 20032847 / M1 3 May 2011 |
Ruling to be served | In force 3 May 2011 |
||
| Ä 20032847 / 9 1 Jul 2010 |
Deletion of activities from the registry card | In force 1 Jul 2010 |
||
| Ä 32847 / 2 12 Mar 2008 |
Amendment entry | In force 12 Mar 2008 |
||
| Ä 32847 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 11045 / 8 2 Jan 2006 |
Change of registry district | Confirmed 2 Jan 2006 |
||
| Ä 11045 / 7 20 Jun 2005 |
Amendment entry | In force | ||
| Ä 11045 / M1 29 Sep 2004 |
Ruling to be served | 29 Nov 2004 | In force | |
| Ä 11045 / 6 11 Jul 2003 |
Amendment entry | In force |
Sources: e-Äriregister and EMTA. Data updated 31 Oct 2026. Open at the source ↗ · Report an error in the data