OÜ Tegeluskoda is a OÜ based in Viljandi linn, registry code 16377400, status: active. Main activity: Contract catering service activities and other food service activities. According to EMTA, turnover for Q3 2026 was €935 with employees.
Turnover
935 €
↓ 82.1%vs Q2 2026
State taxes
—
Labour taxes
—
Employees
—
Q3 2026 · data from the Tax and Customs Board (EMTA)
Position in the industry Food and beverage service activities · EMTAK 56
Turnover · Q3 2026935 €
above 2% of companies
industry median 48 370 € · companies in the industry: 2 475
Revenue · 202548 039 €
above 50% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-24.7 %
above 9% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 935 € · −82.1% vs Q2 2026 · industry median 48 370 € · above 2% 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, € Q4 2025: 1 147 € · −3.5% vs Q3 2025 · industry median 1 151 € · above 50% 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.
EmployeesQ4 2025: 1 · +0.0% vs Q3 2025State taxes, € Q2 2026: 128 € · −90.8% vs Q1 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
935
—
—
—
Q2 2026
5 226
128
—
—
Q1 2026
12 670
1 387
1 163
—
Q4 2025
13 296
1 968
1 147
1
Q3 2025
9 450
1 252
1 189
1
Q2 2025
13 236
1 431
797
1
Q1 2025
11 899
1 505
1 135
1
Q4 2024
12 080
1 691
1 113
1
Q3 2024
9 168
1 391
1 113
1
Q2 2024
10 991
1 461
1 113
1
Q1 2024
10 740
1 126
1 093
1
Q4 2023
13 823
1 844
702
1
Q3 2023
10 034
1 421
1 093
1
Q2 2023
11 149
1 170
1 113
1
Q1 2023
10 358
991
1 084
1
Q4 2022
10 576
1 185
1 070
1
Q3 2022
8 018
652
714
1
Q2 2022
10 587
1 254
714
1
Q1 2022
19 752
4
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1
Financials by year
2022 – 2025
Revenue, € 2025: 48 039 € · +10.5% vs 2024 · industry median 47 451 € · above 50% 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: -11 857 € · −379.7% vs 2024 · industry median 68 € · above 10% 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: -24.7 % · −19.0 pp vs the year before · industry median 1.1 % · above 9% 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: 64 690 € · +9.9% vs 2024Equity, € 2025: 18 590 € · +295.1% vs 2024Employees2025: 1 · +0.0% vs 2024 · industry median 3 · above 5% 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
48 039
-11 857
11 257
64 690
18 590
1
2024
43 459
-2 472
11 641
58 872
-9 530
1
2023
45 453
-3 534
10 550
60 238
-9 558
1
2022
33 537
-6 025
9 366
34 342
-6 025
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
-24.7 %
Net profit / revenue
Return on equity (ROE)
-63.8 %
Net profit / equity
Return on assets (ROA)
-18.3 %
Net profit / assets
Equity ratio
28.7 %
Equity / assets
Debt ratio
71.3 %
Liabilities / assets
Current ratio
0.23
Current assets / current liabilities
Revenue per employee
48 039 €
Revenue / average full-time employees
Labour cost per employee per month
938 €
Labour costs / employees / 12 months (incl. employer taxes)
