Arugala OÜ is a OÜ based in Tartu linn, registry code 14568603, status: active. Main activity: Activities of fast food and other food service establishments. According to EMTA, turnover for Q3 2026 was €16 820 with 2 employees.
Turnover
16 820 €
↑ 3.8%vs Q2 2026
State taxes
2 699 €
↓ 16.2%vs Q2 2026
Labour taxes
1 492 €
↓ 20.2%vs Q2 2026
Employees
2
−1vs 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 202616 820 €
above 25% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee746 €
above 25% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 202572 743 €
above 56% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-1.3 %
above 30% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 16 820 € · +3.8% vs Q2 2026 · industry median 48 370 € · above 25% 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: 746 € · +19.7% vs Q2 2026 · industry median 1 201 € · above 25% 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: 2 · −33.3% vs Q2 2026State taxes, € Q3 2026: 2 699 € · −16.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
16 820
2 699
1 492
2
Q2 2026
16 206
3 220
1 870
3
Q1 2026
10 599
1 945
1 744
3
Q4 2025
16 047
2 520
1 290
3
Q3 2025
20 153
3 291
1 826
3
Q2 2025
21 488
3 854
1 833
3
Q1 2025
17 868
3 756
2 292
3
Q4 2024
21 625
3 025
2 175
3
Q3 2024
23 566
3 738
2 718
3
Q2 2024
25 284
2 154
773
4
Q1 2024
17 614
3 030
2 199
3
Q4 2023
26 862
3 248
1 697
3
Q3 2023
28 316
4 817
2 524
3
Q2 2023
28 593
3 820
2 250
3
Q1 2023
21 641
3 829
3 098
3
Q4 2022
32 762
4 704
2 605
3
Q3 2022
33 515
5 083
3 199
3
Q2 2022
31 216
4 513
2 663
4
Q1 2022
24 856
4 246
2 817
4
Labour taxes per employee per month
249 €
Turnover per employee in the quarter
8 410 €
Q3 2026 · calculated from EMTA data
Financials by year
2018 – 2025
Revenue, € thousand 2025: 72 743 € · −17.5% vs 2024 · industry median 47 451 € · above 56% 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: -926 € · −163.4% vs 2024 · industry median 68 € · 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.
Net profit margin, % 2025: -1.3 % · −2.9 pp vs the year before · industry median 1.1 % · above 30% 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: 22 878 € · +6.5% vs 2024Equity, € 2025: 12 561 € · −6.9% vs 2024Employees2025: 2 · +0.0% vs 2024 · industry median 3 · above 30% 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
72 743
-926
24 351
22 878
12 561
2
2024
88 126
1 460
25 285
21 477
13 487
2
2023
104 283
350
29 896
21 684
12 027
2
2022
121 158
1 089
35 983
22 370
11 677
3
2021
101 959
4 230
28 829
24 944
10 588
3
2020
75 852
1 595
19 732
23 089
6 358
2
2019
57 990
848
13 994
24 472
2 263
2
2018
—
—
—
—
—
2
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
-1.3 %
Net profit / revenue
Return on equity (ROE)
-7.4 %
Net profit / equity
Return on assets (ROA)
-4.0 %
Net profit / assets
Equity ratio
54.9 %
Equity / assets
Debt ratio
45.1 %
Liabilities / assets
Current ratio
0.38
Current assets / current liabilities
Revenue per employee
36 372 €
Revenue / average full-time employees
Labour cost per employee per month
1 015 €
Labour costs / employees / 12 months (incl. employer taxes)
