OSAÜHING A.G.M. KAUBANDUS

Active Registry code 11101974 OÜ Viljandi linn Registered 11 Feb 2005

OSAÜHING A.G.M. KAUBANDUS is a OÜ based in Viljandi linn, registry code 11101974, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €237 511 with 14 employees.

Turnover

237 511 €

↑ 31.7% vs Q2 2026

State taxes

56 613 €

↑ 44.2% vs Q2 2026

Labour taxes

33 019 €

↑ 29.9% 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 237 511 €

above 88% of companies

industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee 2 359 €

above 90% of companies

industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025 864 412 €

above 93% of companies

industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025 2.3 %

above 57% of companies

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

Taxes and turnover

Q4 2023 – Q3 2026

Turnover, € thousand Q3 2026: 237 511 € · +31.7% vs Q2 2026 · industry median 48 370 € · above 88% 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: 2 359 € · +29.9% vs Q2 2026 · industry median 1 201 € · above 90% 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: 14 · +0.0% vs Q2 2026

State taxes, € Q3 2026: 56 613 € · +44.2% vs Q2 2026

Figures by quarter
Quarter	Turnover, €	State taxes, €	Labour taxes, €	Employees
Q3 2026	237 511	56 613	33 019	14
Q2 2026	180 389	39 255	25 418	14
Q1 2026	225 816	55 191	27 959	18
Q4 2025	261 400	59 317	28 400	18
Q3 2025	211 802	44 087	26 652	19
Q2 2025	203 193	44 374	25 305	19
Q1 2025	261 396	55 590	26 880	19
Q4 2024	229 948	45 170	24 089	19
Q3 2024	227 454	46 527	25 523	19
Q2 2024	226 896	47 420	23 729	18
Q1 2024	248 521	55 992	26 783	21
Q4 2023	215 300	51 422	34 366	22
Q3 2023	325 433	58 546	34 353	21
Q2 2023	247 372	30 658	29 916	25
Q1 2023	335 256	75 579	31 980	23
Q4 2022	461 782	78 673	29 125	29
Q3 2022	375 793	71 787	31 124	28
Q2 2022	235 994	40 609	24 531	29
Q1 2022	268 367	53 284	23 532	28

Labour taxes per employee per month

786 €

Turnover per employee in the quarter

16 965 €

Q3 2026 · calculated from EMTA data

Financials by year

2016 – 2025

Revenue, € thousand 2025: 864 412 € · −5.5% vs 2024 · industry median 47 451 € · above 93% 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, € thousand 2025: 20 117 € · −84.7% vs 2024 · industry median 68 € · above 88% 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: 2.3 % · −12.0 pp vs the year before · industry median 1.1 % · above 57% 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: 1 238 279 € · −5.2% vs 2024

Equity, € thousand 2025: 1 071 349 € · +1.9% vs 2024

Employees 2025: 18 · −10.0% vs 2024 · industry median 3 · above 91% 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	864 412	20 117	283 797	1 238 279	1 071 349	18
2024	914 286	131 394	275 486	1 306 003	1 051 232	20
2023	1 097 529	127 222	353 280	1 228 419	919 838	22
2022	1 246 759	290 053	316 540	1 093 919	792 616	20
2021	765 285	105 129	227 605	938 117	502 563	19
2020	540 324	7 932	176 586	749 337	373 818	15
2019	645 978	29 010	204 145	773 731	366 711	20
2018	—	—	—	—	—	22
2017	—	—	—	—	—	19
2016	—	—	—	—	—	20
2015	—	—	—	—	—	14
2014	—	—	—	—	—	13
2013	—	—	—	—	—	11
2012	—	—	—	—	—	8
2011	—	—	—	—	—	7
2010	—	—	—	—	—	7
2009	—	—	—	—	—	0
2008	—	—	—	—	—	10
2007	—	—	—	—	—	10
2006	—	—	—	—	—	10
2005	—	—	—	—	—	5

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

2.3 %

Net profit / revenue

Return on equity (ROE)

1.9 %

Net profit / equity

Return on assets (ROA)

1.6 %

Net profit / assets

Equity ratio

86.5 %

Equity / assets

Debt ratio

13.5 %

Liabilities / assets

Current ratio

11.59

Current assets / current liabilities

Revenue per employee

48 023 €

Revenue / average full-time employees

Labour cost per employee per month

1 314 €

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	30 Jun 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	29 Jun 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	30 Jun 2021	Company’s own	e-Äriregister
2019	1 Jan 2019 – 31 Dec 2019	8 Dec 2020	Company’s own	e-Äriregister

Board

Silver Särev
Board member · since 2 Jan 2006

Right of representation

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

Owners

Silver Särev
Natural person · 2 556 €

100%

Owner in

Osaühing NIKOLLO
50%

Beneficial owners

Silver Särev
Direct ownership · since 23 Sep 2019

Founders and other persons

Aime Särev
Founder · 40 000 € · 12 Jan 2005

shared board members, owners or beneficial owners

Activities (EMTAK)

56111Activities of restaurants and cafes Main
46901Non-specialised wholesale trade

Rulings 12

All rulings (PDF)

Rulings
Number, date	Title	Deadline	State	Document
Ä 20033703 / 7 1 Sep 2023	Amendment entry		In force 1 Sep 2023	PDF
Ä 20033703 / 6 26 Sep 2018	Amendment entry		In force 26 Sep 2018	PDF
Ä 20033703 / 5 18 Jan 2018	Amendment entry		In force 18 Jan 2018	PDF
Ä 20033703 / 4 4 Dec 2017	Amendment entry		In force 4 Dec 2017	PDF
Ä 20033703 / 3 27 Mar 2012	Amendment entry		In force 27 Mar 2012	PDF
Ä 20033703 / M2 29 Dec 2011	Ruling to eliminate deficiencies	29 Jan 2012	In force 29 Dec 2011	PDF
Ä 33703 / 2 3 Dec 2008	Deletion of activities from the registry card		In force 3 Dec 2008	PDF
Ä 33703 / M1 27 Nov 2006	Warning of a fine: deficiencies in the annual report	19 Jan 2007	Deficiencies eliminated 28 Nov 2006	PDF
Ä 33703 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 20311 / 2 2 Jan 2006	Change of registry district		Confirmed 2 Jan 2006	PDF
Ä 20311 11 Feb 2005	First entry		In force	PDF
Ä 20311 / M1 18 Jan 2005	Ruling to eliminate deficiencies (to be served)	18 Mar 2005	In force	PDF

Sources: e-Äriregister and EMTA. Data updated 2 Nov 2026. Open at the source ↗ · Report an error in the data

OSAÜHING A.G.M. KAUBANDUS

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

Owner in

Beneficial owners

Founders and other persons

Related companies

Activities (EMTAK)

Rulings 12