Männik OÜ is a OÜ based in Kambja alevik, registry code 14770894, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €120 205 with 13 employees.
Turnover
120 205 €
↑ 10.9%vs Q2 2026
State taxes
31 782 €
↑ 5.6%vs Q2 2026
Labour taxes
16 781 €
↑ 14.5%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 2026120 205 €
above 74% of companies
industry median 48 357 € · companies in the industry: 2 474
Labour taxes per employee1 291 €
above 55% of companies
industry median 1 201 € · companies in the industry: 2 186
Revenue · 2025355 742 €
above 82% of companies
industry median 47 448 € · companies in the industry: 3 569
Net profit margin · 20252.6 %
above 59% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 120 205 € · +10.9% vs Q2 2026 · industry median 48 357 € · above 74% 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: 1 291 € · +14.5% vs Q2 2026 · industry median 1 201 € · above 55% 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: 31 782 € · +5.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
120 205
31 782
16 781
13
Q2 2026
108 399
30 093
14 652
13
Q1 2026
118 863
29 690
14 917
13
Q4 2025
93 904
15 489
9 984
12
Q3 2025
88 706
21 183
12 244
8
Q2 2025
86 582
24 785
11 461
9
Q1 2025
72 362
17 157
10 051
9
Q4 2024
89 842
21 307
11 770
9
Q3 2024
87 267
26 334
12 579
8
Q2 2024
84 072
18 679
10 404
9
Q1 2024
74 283
17 379
9 787
8
Q4 2023
80 003
17 558
9 733
7
Q3 2023
77 571
15 992
8 831
6
Q2 2023
70 484
14 755
9 676
6
Q1 2023
77 593
15 137
9 881
5
Q4 2022
85 219
16 631
9 948
8
Q3 2022
75 818
17 269
12 067
7
Q2 2022
84 160
18 698
11 730
7
Q1 2022
77 126
18 416
10 567
8
Labour taxes per employee per month
430 €
Turnover per employee in the quarter
9 247 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 355 742 € · +6.0% vs 2024 · industry median 47 448 € · above 82% 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: 9 324 € · −39.5% vs 2024 · industry median 68 € · 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 margin, % 2025: 2.6 % · −2.0 pp vs the year before · industry median 1.1 % · above 59% 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: 129 321 € · +6.9% vs 2024Equity, € 2025: 87 765 € · −6.1% vs 2024Employees2025: 8 · +14.3% vs 2024 · industry median 3 · above 75% 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
355 742
9 324
132 229
129 321
87 765
8
2024
335 650
15 413
124 933
120 975
93 442
7
2023
301 217
17 736
103 476
121 815
95 759
5
2022
318 146
11 567
122 737
104 885
78 022
0
2021
276 440
3 480
145 553
111 923
66 455
6
2020
182 828
-4 255
99 392
65 354
-1 755
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
2.6 %
Net profit / revenue
Return on equity (ROE)
10.6 %
Net profit / equity
Return on assets (ROA)
7.2 %
Net profit / assets
Equity ratio
67.9 %
Equity / assets
Debt ratio
32.1 %
Liabilities / assets
Current ratio
2.24
Current assets / current liabilities
Revenue per employee
44 468 €
Revenue / average full-time employees
Labour cost per employee per month
1 377 €
Labour costs / employees / 12 months (incl. employer taxes)
Any member of the management board may represent the private limited company in all transactions.
Any procurator may represent the private limited company in all legal acts related to its business. A procurator may transfer or encumber immovable property only if that right is entered on the registry card.
