ZEFROST OÜ is a OÜ based in Tartu linn, registry code 16466551, status: active. Main activity: Mobile food service activities. According to EMTA, turnover for Q3 2026 was €200 087 with 10 employees.
Turnover
200 087 €
↑ 34.6%vs Q2 2026
State taxes
44 409 €
↑ 14.5%vs Q2 2026
Labour taxes
9 102 €
↓ 1.6%vs Q2 2026
Employees
10
+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 2026200 087 €
above 85% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee910 €
above 33% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025402 946 €
above 84% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20254.3 %
above 65% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 200 087 € · +34.6% vs Q2 2026 · industry median 48 370 € · above 85% 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: 910 € · −11.5% vs Q2 2026 · industry median 1 201 € · above 33% 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: 10 · +11.1% vs Q2 2026State taxes, € Q3 2026: 44 409 € · +14.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
200 087
44 409
9 102
10
Q2 2026
148 676
38 795
9 254
9
Q1 2026
54 593
18 105
8 612
8
Q4 2025
124 361
40 063
6 965
8
Q3 2025
223 074
32 955
7 568
6
Q2 2025
202 797
21 845
5 811
7
Q1 2025
54 487
9 014
4 241
6
Q4 2024
131 278
23 656
5 417
3
Q3 2024
190 447
29 422
5 995
5
Q2 2024
183 454
19 962
2 502
7
Q1 2024
109 859
12 119
37
4
Q4 2023
53 559
5 373
38
1
Q3 2023
44 970
11 652
48
1
Q2 2023
15 386
1 264
1 412
1
Q1 2023
17 412
379
458
2
Q4 2022
11 834
—
—
2
Labour taxes per employee per month
303 €
Turnover per employee in the quarter
20 009 €
Q3 2026 · calculated from EMTA data
Financials by year
2022 – 2025
Revenue, € thousand 2025: 402 946 € · +20.6% vs 2024 · industry median 47 451 € · above 84% 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: 17 445 € · −22.7% vs 2024 · industry median 68 € · above 87% 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: 4.3 % · −2.4 pp vs the year before · industry median 1.1 % · above 65% 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: 38 053 € · +12.7% vs 2024Equity, € 2025: 27 010 € · +182.4% vs 2024Employees2025: 8 · +100.0% 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
402 946
17 445
60 644
38 053
27 010
8
2024
334 255
22 571
43 662
33 753
9 565
4
2023
86 534
-18 957
8 366
25 119
-13 006
1
2022
58 941
5 951
1 288
32 169
5 951
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
4.3 %
Net profit / revenue
Return on equity (ROE)
64.6 %
Net profit / equity
Return on assets (ROA)
45.8 %
Net profit / assets
Equity ratio
71.0 %
Equity / assets
Debt ratio
29.0 %
Liabilities / assets
Current ratio
1.06
Current assets / current liabilities
Revenue per employee
50 368 €
Revenue / average full-time employees
Labour cost per employee per month
632 €
Labour costs / employees / 12 months (incl. employer taxes)
