R-Makes OÜ is a OÜ based in Tartu linn, registry code 14287979, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €98 563 with 8 employees.
Turnover
98 563 €
↑ 9.4%vs Q2 2026
State taxes
16 984 €
↓ 0.6%vs Q2 2026
Labour taxes
13 325 €
↑ 21.7%vs Q2 2026
Employees
8
±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 202698 563 €
above 69% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee1 666 €
above 73% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025319 390 €
above 81% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-1.9 %
above 28% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 98 563 € · +9.4% vs Q2 2026 · industry median 48 370 € · 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.
Labour taxes per employee, € Q3 2026: 1 666 € · +21.7% vs Q2 2026 · industry median 1 201 € · above 73% 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: 8 · +0.0% vs Q2 2026State taxes, € Q3 2026: 16 984 € · −0.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
98 563
16 984
13 325
8
Q2 2026
90 116
17 089
10 949
8
Q1 2026
78 312
17 198
11 181
7
Q4 2025
81 938
17 465
11 290
7
Q3 2025
73 595
15 855
11 783
8
Q2 2025
81 809
16 232
11 474
7
Q1 2025
85 610
15 859
10 806
8
Q4 2024
88 226
17 126
11 146
8
Q3 2024
96 330
17 262
11 616
8
Q2 2024
91 653
14 647
10 359
7
Q1 2024
87 510
15 747
10 107
9
Q4 2023
97 608
17 034
10 747
9
Q3 2023
101 548
16 692
11 095
8
Q2 2023
105 304
15 010
8 769
8
Q1 2023
89 149
13 884
8 270
8
Q4 2022
100 313
15 887
9 281
8
Q3 2022
101 593
14 249
9 416
8
Q2 2022
83 429
11 094
6 467
8
Q1 2022
56 917
8 534
6 291
7
Labour taxes per employee per month
555 €
Turnover per employee in the quarter
12 320 €
Q3 2026 · calculated from EMTA data
Financials by year
2017 – 2025
Revenue, € thousand 2025: 319 390 € · −12.1% vs 2024 · industry median 47 451 € · above 81% 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: -6 081 € · +5.9% vs 2024 · industry median 68 € · above 16% 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: -1.9 % · −0.1 pp vs the year before · industry median 1.1 % · above 28% 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: 32 577 € · −17.1% vs 2024Equity, € 2025: -3 174 € · −209.2% vs 2024Employees2025: 6 · +0.0% vs 2024 · industry median 3 · above 70% 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
319 390
-6 081
118 911
32 577
-3 174
6
2024
363 233
-6 459
122 915
39 285
2 907
6
2023
390 710
12 851
117 705
36 454
2 366
6
2022
353 463
9 779
95 819
28 086
-10 485
0
2021
207 960
-9 577
69 937
15 745
-20 264
8
2020
180 891
-3 948
64 769
28 587
-10 687
6
2019
299 907
6 413
85 012
36 813
-6 739
7
2018
—
—
—
—
—
7
2017
—
—
—
—
—
4
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
-1.9 %
Net profit / revenue
Return on assets (ROA)
-18.7 %
Net profit / assets
Equity ratio
-9.7 %
Equity / assets
Debt ratio
109.7 %
Liabilities / assets
Current ratio
0.60
Current assets / current liabilities
Revenue per employee
53 232 €
Revenue / average full-time employees
Labour cost per employee per month
1 652 €
Labour costs / employees / 12 months (incl. employer taxes)
