RESTORAN FRIEND’S OÜ is a OÜ based in Tallinn, registry code 14809461, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €97 124 with 5 employees.
Turnover
97 124 €
↑ 5.9%vs Q2 2026
State taxes
12 139 €
↓ 38.1%vs Q2 2026
Labour taxes
13 130 €
↓ 7.1%vs Q2 2026
Employees
5
−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 202697 124 €
above 69% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee2 626 €
above 93% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025218 125 €
above 75% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20250.6 %
above 45% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 97 124 € · +5.9% 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: 2 626 € · +11.5% vs Q2 2026 · industry median 1 201 € · above 93% 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: 5 · −16.7% vs Q2 2026State taxes, € Q3 2026: 12 139 € · −38.1% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
97 124
12 139
13 130
5
Q2 2026
91 689
19 595
14 130
6
Q1 2026
57 859
13 237
13 924
6
Q4 2025
93 125
14 461
15 362
6
Q3 2025
94 164
14 590
15 499
6
Q2 2025
93 524
11 415
12 092
6
Q1 2025
82 196
12 037
12 103
7
Q4 2024
41 940
11 048
10 540
7
Q3 2024
41 060
20 763
20 853
4
Q2 2024
37 772
8 127
7 837
5
Q1 2024
41 427
10 817
10 307
7
Q4 2023
40 561
11 197
10 534
6
Q3 2023
48 832
8 105
7 675
5
Q2 2023
55 670
10 623
8 939
3
Q1 2023
55 530
9 974
8 287
6
Q4 2022
41 138
5 396
5 670
6
Q3 2022
43 654
4 945
5 033
5
Q2 2022
42 186
17 317
6 850
4
Q1 2022
40 081
5 310
4 516
4
Labour taxes per employee per month
875 €
Turnover per employee in the quarter
19 425 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 218 125 € · −5.0% vs 2024 · industry median 47 451 € · 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.
Net profit, € 2025: 1 287 € · −92.5% vs 2024 · industry median 68 € · above 64% 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: 0.6 % · −6.9 pp vs the year before · industry median 1.1 % · above 45% 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: 85 413 € · −0.6% vs 2024Equity, € 2025: 71 006 € · +1.8% 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
218 125
1 287
105 068
85 413
71 006
6
2024
229 718
17 214
124 113
85 955
69 719
6
2023
188 261
8 083
95 683
66 409
52 506
6
2022
169 573
2 026
64 525
66 869
44 422
6
2021
103 418
36 829
34 306
52 084
42 397
3
2020
48 569
3 068
6 324
20 877
5 568
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
0.6 %
Net profit / revenue
Return on equity (ROE)
1.8 %
Net profit / equity
Return on assets (ROA)
1.5 %
Net profit / assets
Equity ratio
83.1 %
Equity / assets
Debt ratio
16.9 %
Liabilities / assets
Current ratio
4.98
Current assets / current liabilities
Revenue per employee
36 354 €
Revenue / average full-time employees
Labour cost per employee per month
1 459 €
Labour costs / employees / 12 months (incl. employer taxes)
