K&M Eratreeningud OÜ is a OÜ based in Kuressaare linn, registry code 14930843, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €11 101 with 1 employees.
Turnover
11 101 €
↓ 10.9%vs Q2 2026
State taxes
1 072 €
↓ 70.4%vs Q2 2026
Labour taxes
499 €
↓ 77.6%vs Q2 2026
Employees
1
−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 202611 101 €
above 18% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee499 €
above 14% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 202550 007 €
above 51% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-5.4 %
above 21% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 11 101 € · −10.9% vs Q2 2026 · industry median 48 370 € · above 18% 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: 499 € · −55.1% vs Q2 2026 · industry median 1 201 € · above 14% 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: 1 · −50.0% vs Q2 2026State taxes, € Q3 2026: 1 072 € · −70.4% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
11 101
1 072
499
1
Q2 2026
12 456
3 622
2 225
2
Q1 2026
1 268
892
328
2
Q4 2025
—
616
328
—
Q3 2025
27 552
6 517
2 440
—
Q2 2025
21 248
5 217
2 629
2
Q1 2025
10 007
5 811
3 546
2
Q4 2024
18 392
7 025
4 266
2
Q3 2024
51 624
10 260
3 986
3
Q2 2024
22 643
5 997
3 986
3
Q1 2024
18 641
5 547
3 890
3
Q4 2023
17 508
7 609
3 358
3
Q3 2023
53 327
11 426
3 121
3
Q2 2023
22 378
5 162
2 884
3
Q1 2023
23 089
5 190
2 811
3
Q4 2022
14 871
3 526
2 056
3
Q3 2022
31 550
6 445
2 056
2
Q2 2022
20 172
4 186
2 056
2
Q1 2022
15 115
3 282
2 056
2
Labour taxes per employee per month
166 €
Turnover per employee in the quarter
11 101 €
Q3 2026 · calculated from EMTA data
Financials by year
2020 – 2025
Revenue, € thousand 2025: 50 007 € · −53.8% vs 2024 · industry median 47 451 € · above 51% 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: -2 685 € · −149.8% vs 2024 · industry median 68 € · above 21% 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: -5.4 % · −10.3 pp vs the year before · industry median 1.1 % · above 21% 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: 14 460 € · −5.6% vs 2024Equity, € 2025: 4 278 € · −46.3% vs 2024Employees2025: 2 · −33.3% 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
50 007
-2 685
15 253
14 460
4 278
2
2024
108 220
5 390
46 113
15 310
7 963
3
2023
111 618
10 070
40 612
19 310
12 573
3
2022
77 966
3 083
26 091
25 668
17 103
3
2021
88 872
16 396
23 081
22 246
16 520
2
2020
25 116
124
3 021
15 144
124
1
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
-5.4 %
Net profit / revenue
Return on equity (ROE)
-62.8 %
Net profit / equity
Return on assets (ROA)
-18.6 %
Net profit / assets
Equity ratio
29.6 %
Equity / assets
Debt ratio
70.4 %
Liabilities / assets
Current ratio
1.42
Current assets / current liabilities
Revenue per employee
25 004 €
Revenue / average full-time employees
Labour cost per employee per month
636 €
Labour costs / employees / 12 months (incl. employer taxes)
