LL Legend OÜ is a OÜ based in Viljandi linn, registry code 14071682, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €135 546 with 13 employees.
Turnover
135 546 €
↑ 35.2%vs Q2 2026
State taxes
25 796 €
↑ 53.2%vs Q2 2026
Labour taxes
12 440 €
↑ 33.6%vs Q2 2026
Employees
13
±0vs 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 2026135 546 €
above 77% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee957 €
above 36% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025441 161 €
above 85% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-2.6 %
above 26% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 135 546 € · +35.2% vs Q2 2026 · industry median 48 370 € · above 77% 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: 957 € · +33.6% vs Q2 2026 · industry median 1 201 € · above 36% 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.
EmployeesQ3 2026: 13 · +0.0% vs Q2 2026State taxes, € Q3 2026: 25 796 € · +53.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
135 546
25 796
12 440
13
Q2 2026
100 235
16 835
9 311
13
Q1 2026
97 544
18 805
12 499
14
Q4 2025
103 161
21 027
12 141
14
Q3 2025
128 485
22 862
11 464
13
Q2 2025
113 273
18 131
8 621
13
Q1 2025
103 095
18 257
9 567
10
Q4 2024
103 497
15 872
9 239
11
Q3 2024
116 377
19 452
9 239
11
Q2 2024
91 168
16 991
9 615
11
Q1 2024
76 036
14 803
8 722
11
Q4 2023
93 921
13 284
10 108
12
Q3 2023
130 560
17 787
11 069
10
Q2 2023
116 663
16 638
10 240
13
Q1 2023
107 227
15 754
9 247
11
Q4 2022
111 037
15 259
10 540
11
Q3 2022
153 954
16 377
10 589
11
Q2 2022
126 110
20 800
12 780
13
Q1 2022
83 442
14 866
10 881
13
Labour taxes per employee per month
319 €
Turnover per employee in the quarter
10 427 €
Q3 2026 · calculated from EMTA data
Financials by year
2016 – 2025
Revenue, € thousand 2025: 441 161 € · +11.7% vs 2024 · industry median 47 451 € · above 85% 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: -11 509 € · −1 117.6% vs 2024 · industry median 68 € · above 11% 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 % · −2.9 pp vs the year before · industry median 1.1 % · above 26% 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: 63 560 € · −34.9% vs 2024Equity, € 2025: 29 687 € · +379.1% vs 2024Employees2025: 10 · +11.1% vs 2024 · industry median 3 · above 80% 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
441 161
-11 509
148 059
63 560
29 687
10
2024
394 780
1 131
125 344
97 704
6 196
9
2023
440 955
-592
130 797
102 298
5 065
10
2022
459 046
667
130 341
90 154
3 157
10
2021
296 194
35
96 691
103 482
2 490
9
2020
332 510
135
92 389
83 988
2 455
10
2019
377 134
1 014
122 849
74 128
2 320
13
2018
—
—
—
—
—
11
2017
—
—
—
—
—
9
2016
—
—
—
—
—
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)
-38.8 %
Net profit / equity
Return on assets (ROA)
-18.1 %
Net profit / assets
Equity ratio
46.7 %
Equity / assets
Debt ratio
53.3 %
Liabilities / assets
Current ratio
0.68
Current assets / current liabilities
Revenue per employee
44 116 €
Revenue / average full-time employees
Labour cost per employee per month
1 234 €
Labour costs / employees / 12 months (incl. employer taxes)
