osaühing Culina

Active Registry code 10694897 OÜ Valga linn Registered 28 Sep 2000

osaühing Culina is a OÜ based in Valga linn, registry code 10694897, status: active. Main activity: Contract catering service activities and other food service activities. According to EMTA, turnover for Q3 2026 was €40 284 with 3 employees.

Turnover

40 284 €

↑ 7.1% vs Q2 2026

State taxes

13 574 €

↑ 15.9% vs Q2 2026

Labour taxes

8 580 €

↑ 24.9% 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 40 284 €

above 45% of companies

industry median 48 357 € · companies in the industry: 2 474
Labour taxes per employee 2 860 €

above 98% of companies

industry median 1 201 € · companies in the industry: 2 186
Revenue · 2025 156 746 €

above 69% of companies

industry median 47 448 € · companies in the industry: 3 569
Net profit margin · 2025 2.6 %

above 58% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € Q3 2026: 40 284 € · +7.1% vs Q2 2026 · industry median 48 357 € · above 45% 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: 2 860 € · +24.9% vs Q2 2026 · industry median 1 201 € · above 98% 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: 13 574 € · +15.9% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	40 284	13 574	8 580	3
Q2 2026	37 620	11 710	6 869	3
Q1 2026	41 270	12 654	7 397	3
Q4 2025	38 826	12 305	7 363	3
Q3 2025	39 418	11 662	7 051	3
Q2 2025	37 671	10 325	6 497	3
Q1 2025	40 183	12 950	8 574	3
Q4 2024	39 057	9 557	5 689	3
Q3 2024	40 511	10 536	5 839	3
Q2 2024	38 604	8 382	4 753	3
Q1 2024	41 899	8 927	4 711	3
Q4 2023	39 579	8 715	5 311	3
Q3 2023	37 605	8 616	4 890	3
Q2 2023	32 359	7 599	4 947	3
Q1 2023	32 830	7 586	4 668	3
Q4 2022	34 787	6 280	3 116	3
Q3 2022	33 727	6 423	4 026	3
Q2 2022	33 021	5 704	3 355	3
Q1 2022	29 278	3 955	2 027	2

Labour taxes per employee per month

953 €

Turnover per employee in the quarter

13 428 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 156 746 € · −1.1% vs 2024 · industry median 47 448 € · above 69% 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: 4 016 € · +83.6% vs 2024 · industry median 68 € · 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.

Net profit margin, % 2025: 2.6 % · +1.2 pp vs the year before · industry median 1.1 % · above 58% 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: 32 297 € · +5.5% vs 2024

Equity, € 2025: 20 301 € · +24.7% vs 2024

Employees 2025: 3 · +0.0% vs 2024 · industry median 3 · above 45% 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	156 746	4 016	66 885	32 297	20 301	3
2024	158 491	2 187	58 351	30 606	16 285	3
2023	146 073	-470	53 864	27 206	14 098	3
2022	131 169	-2 300	38 812	26 158	14 568	5
2021	236 800	-9 621	100 729	29 812	16 868	6
2020	295 573	-1 943	118 659	42 799	26 489	9
2019	387 508	-11 735	162 385	50 056	28 432	11
2018	—	—	—	—	—	12
2017	—	—	—	—	—	14
2016	—	—	—	—	—	16
2015	—	—	—	—	—	15
2014	—	—	—	—	—	14
2013	—	—	—	—	—	14
2012	—	—	—	—	—	10
2011	—	—	—	—	—	10
2010	—	—	—	—	—	10
2009	—	—	—	—	—	10
2008	—	—	—	—	—	9
2007	—	—	—	—	—	8
2006	—	—	—	—	—	8
2005	—	—	—	—	—	7
2004	—	—	—	—	—	8
2003	—	—	—	—	—	8
2002	—	—	—	—	—	7
2001	—	—	—	—	—	7

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

2.6 %

Net profit / revenue

Return on equity (ROE)

19.8 %

Net profit / equity

Return on assets (ROA)

12.4 %

Net profit / assets

Equity ratio

62.9 %

Equity / assets

Debt ratio

37.1 %

Liabilities / assets

Current ratio

1.62

Current assets / current liabilities

Revenue per employee

52 249 €

Revenue / average full-time employees

Labour cost per employee per month

1 858 €

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 May 2026	Company’s own	e-Äriregister
2024	1 Jan 2024 – 31 Dec 2024	30 Jun 2025	Company’s own	e-Äriregister
2023	1 Jan 2023 – 31 Dec 2023	27 Jun 2024	Company’s own	e-Äriregister
2022	1 Jan 2022 – 31 Dec 2022	4 Jul 2023	Company’s own	e-Äriregister
2021	1 Jan 2021 – 31 Dec 2021	29 Jun 2022	Company’s own	e-Äriregister
2020	1 Jan 2020 – 31 Dec 2020	2 Jul 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	30 Jun 2020	Company’s own	e-Äriregister

Board

Liidia Murumägi
Board member · since 28 Sep 2000

Right of representation

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

Owners

Liidia Murumägi
Natural person · 1 278 €

50%
Priit Sibul
Natural person · 1 278 €

50%

Beneficial owners

Liidia Murumägi
Direct ownership · since 27 Oct 2018
Priit Sibul
Direct ownership · since 27 Oct 2018

Founders and other persons

Liidia Murumägi
Founder · 20 000 € · 28 Sep 2000
Priit Sibul
Founder · 20 000 € · 28 Sep 2000

shared board members, owners or beneficial owners

Activities (EMTAK)

56221Contract catering service activities and other food service activities Main

Rulings 7

All rulings (PDF)

Rulings
Number, date	Title	State	Document
Ä 20019078 / 7 1 Sep 2023	Amendment entry	In force 1 Sep 2023	PDF
Ä 20019078 / 6 17 Jan 2018	Amendment entry	In force 17 Jan 2018	PDF
Ä 20019078 / 5 19 Dec 2017	Amendment entry	In force 19 Dec 2017	PDF
Ä 20019078 / 4 3 Dec 2017	Amendment entry	In force 3 Dec 2017	PDF
Ä 20019078 / 3 2 Jan 2012	Amendment entry	In force 2 Jan 2012	PDF
Ä 19078 / 2 3 Dec 2008	Deletion of activities from the registry card	In force 20 Dec 2008	PDF
Ä 19078 / M2 7 Oct 2004	Fine for not filing the report	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 29 Oct 2026. Open at the source ↗ · Report an error in the data

osaühing Culina

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 7