Best CityGrupp OÜ is a OÜ based in Viljandi linn, registry code 12617042, status: active. Main activity: Retail sale of goods n.e.c.. According to EMTA, turnover for Q3 2026 was €37 841 with 5 employees.
Turnover
37 841 €
↑ 10.9%vs Q2 2026
State taxes
4 836 €
↓ 3.0%vs Q2 2026
Labour taxes
3 307 €
↓ 11.5%vs Q2 2026
Employees
5
±0vs Q2 2026
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Retail trade · EMTAK 47
Turnover · Q3 202637 841 €
above 59% of companies
industry median 23 652 € · companies in the industry: 7 652
Labour taxes per employee661 €
above 21% of companies
industry median 1 201 € · companies in the industry: 4 663
Revenue · 2025254 003 €
above 84% of companies
industry median 16 974 € · companies in the industry: 13 500
Net profit margin · 2025-23.3 %
above 12% of companies
industry median 1.3 % · companies in the industry: 9 480
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 37 841 € · +10.9% vs Q2 2026 · industry median 23 652 € · above 59% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Labour taxes per employee, € Q3 2026: 661 € · −11.5% vs Q2 2026 · industry median 1 201 € · above 21% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
EmployeesQ3 2026: 5 · +0.0% vs Q2 2026State taxes, € Q3 2026: 4 836 € · −3.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
37 841
4 836
3 307
5
Q2 2026
34 118
4 984
3 736
5
Q1 2026
27 860
3 429
3 204
4
Q4 2025
66 085
6 343
4 793
4
Q3 2025
141 148
6 921
5 043
4
Q2 2025
55 504
6 087
5 606
6
Q1 2025
55 984
6 501
4 992
6
Q4 2024
87 580
8 699
5 973
6
Q3 2024
82 367
4 496
3 849
6
Q2 2024
49 707
5 826
3 657
7
Q1 2024
67 949
9 246
3 977
7
Q4 2023
102 053
6 197
4 146
5
Q3 2023
64 518
8 488
5 309
5
Q2 2023
54 069
8 623
4 567
5
Q1 2023
55 741
5 051
2 995
5
Q4 2022
65 163
5 552
4 041
5
Q3 2022
87 547
7 509
5 458
3
Q2 2022
64 321
4 282
3 698
5
Q1 2022
81 544
—
4 336
4
Labour taxes per employee per month
220 €
Turnover per employee in the quarter
7 568 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 254 003 € · −10.9% vs 2024 · industry median 16 974 € · above 84% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit, € 2025: -59 160 € · −342.9% vs 2024 · industry median 0 € · above 2% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Net profit margin, % 2025: -23.3 % · −31.8 pp vs the year before · industry median 1.3 % · above 12% of the industry
Company
Industry median
Industry: Retail trade (the EMTAK division of the main activity). Median: half of the industry is above, half below.
Assets, € thousand 2025: 320 840 € · −15.2% vs 2024Equity, € thousand 2025: 153 993 € · −27.8% vs 2024Employees2025: 3 · +0.0% vs 2024 · industry median 2 · above 70% of the industry
Company
Industry median
Industry: Retail trade (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
254 003
-59 160
48 403
320 840
153 993
3
2024
284 918
24 351
49 644
378 531
213 151
3
2023
250 830
-38 052
49 807
340 624
188 801
3
2022
293 630
44 503
48 350
358 730
226 852
3
2021
384 977
41 696
36 537
219 046
182 349
3
2020
161 786
528
31 878
174 597
142 953
3
2019
16 500
14 263
718
142 485
142 425
0
2018
—
—
—
—
—
1
2017
—
—
—
—
—
1
2016
—
—
—
—
—
1
2015
—
—
—
—
—
1
2014
—
—
—
—
—
1
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
-23.3 %
Net profit / revenue
Return on equity (ROE)
-38.4 %
Net profit / equity
Return on assets (ROA)
-18.4 %
Net profit / assets
Equity ratio
48.0 %
Equity / assets
Debt ratio
52.0 %
Liabilities / assets
Current ratio
1.94
Current assets / current liabilities
Revenue per employee
84 668 €
Revenue / average full-time employees
Labour cost per employee per month
1 345 €
Labour costs / employees / 12 months (incl. employer taxes)
