Manor Spirits OÜ is a OÜ based in Võhmuta küla, registry code 11963196, status: active. Main activity: Distilling, rectifying and blending of spirits. According to EMTA, turnover for Q3 2026 was €20 626 with 4 employees.
Turnover
20 626 €
↓ 24.6%vs Q2 2026
State taxes
3 421 €
↓ 9.2%vs Q2 2026
Labour taxes
3 515 €
↑ 3.0%vs Q2 2026
Employees
4
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Manufacture of beverages · EMTAK 11
Turnover · Q3 202620 626 €
above 51% of companies
industry median 19 941 € · companies in the industry: 125
Labour taxes per employee879 €
above 18% of companies
industry median 1 841 € · companies in the industry: 74
Revenue · 202594 801 €
above 65% of companies
industry median 31 090 € · companies in the industry: 148
Net profit margin · 202536.0 %
above 89% of companies
industry median 1.1 % · companies in the industry: 115
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 20 626 € · −24.6% vs Q2 2026 · industry median 19 941 € · above 51% of the industry
Company
Industry median
Industry: Manufacture of beverages (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 879 € · +3.0% vs Q2 2026 · industry median 1 841 € · above 18% of the industry
Company
Industry median
Industry: Manufacture of beverages (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 4 · +0.0% vs Q2 2026State taxes, € Q3 2026: 3 421 € · −9.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
20 626
3 421
3 515
4
Q2 2026
27 345
3 767
3 412
4
Q1 2026
27 909
3 349
3 213
4
Q4 2025
42 206
3 586
3 229
4
Q3 2025
28 307
3 221
2 929
4
Q2 2025
7 983
2 824
2 328
2
Q1 2025
6 374
2 293
2 243
2
Q4 2024
20 709
2 367
2 073
2
Q3 2024
33 194
1 942
1 621
2
Q2 2024
26 961
663
718
1
Q1 2024
24 889
934
694
1
Q4 2023
28 226
841
647
1
Q3 2023
15 683
916
647
1
Q2 2023
16 039
1 102
647
1
Q1 2023
3 095
1 004
624
1
Q4 2022
4 187
1 077
578
1
Q3 2022
17 667
578
578
1
Q2 2022
9 452
757
578
1
Q1 2022
10 044
751
578
1
Labour taxes per employee per month
293 €
Turnover per employee in the quarter
5 157 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € 2025: 94 801 € · +3.2% vs 2024 · industry median 31 090 € · above 65% of the industry
Company
Industry median
Industry: Manufacture of beverages (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: 34 154 € · −26.2% vs 2024 · industry median 0 € · above 89% of the industry
Company
Industry median
Industry: Manufacture of beverages (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: 36.0 % · −14.4 pp vs the year before · industry median 1.1 % · above 89% of the industry
Company
Industry median
Industry: Manufacture of beverages (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € 2025: 61 466 € · +5.9% vs 2024Equity, € 2025: 41 686 € · +453.5% vs 2024Employees2025: 3 · +200.0% vs 2024 · industry median 3 · above 50% of the industry
Company
Industry median
Industry: Manufacture of beverages (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
94 801
34 154
23 179
61 466
41 686
3
2024
91 838
46 275
9 215
58 034
7 532
1
2023
71 116
44 971
2 613
62 596
-38 743
1
2022
31 838
8 937
2 336
61 146
-83 694
1
2021
15 527
-29 645
2 313
56 486
-92 631
1
2020
—
-65 639
13 810
62 457
-62 986
1
2019
0
98
0
8 744
2 654
0
2018
—
—
—
—
—
0
2017
—
—
—
—
—
0
2016
—
—
—
—
—
0
2015
—
—
—
—
—
0
2014
—
—
—
—
—
0
2013
—
—
—
—
—
0
2012
—
—
—
—
—
0
2011
—
—
—
—
—
0
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
36.0 %
Net profit / revenue
Return on equity (ROE)
81.9 %
Net profit / equity
Return on assets (ROA)
55.6 %
Net profit / assets
Equity ratio
67.8 %
Equity / assets
Debt ratio
32.2 %
Liabilities / assets
Current ratio
1.89
Current assets / current liabilities
Revenue per employee
31 600 €
Revenue / average full-time employees
Labour cost per employee per month
644 €
Labour costs / employees / 12 months (incl. employer taxes)
