Reference Resto OÜ is a OÜ based in Tallinn, registry code 16554858, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €54 722 with 3 employees.
Turnover
54 722 €
↑ 0.5%vs Q2 2026
State taxes
7 732 €
↑ 10.6%vs Q2 2026
Labour taxes
4 291 €
↑ 21.8%vs Q2 2026
Employees
3
±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 202654 722 €
above 53% of companies
industry median 48 357 € · companies in the industry: 2 474
Labour taxes per employee1 430 €
above 63% of companies
industry median 1 201 € · companies in the industry: 2 186
Revenue · 2025277 250 €
above 78% of companies
industry median 47 448 € · companies in the industry: 3 569
Net profit margin · 20250.0 %
above 36% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2023 – Q3 2026
Turnover, € Q3 2026: 54 722 € · +0.5% vs Q2 2026 · industry median 48 357 € · above 53% 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: 1 430 € · +21.8% vs Q2 2026 · industry median 1 201 € · above 63% 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: 3 · +0.0% vs Q2 2026State taxes, € Q3 2026: 7 732 € · +10.6% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
54 722
7 732
4 291
3
Q2 2026
54 459
6 993
3 523
3
Q1 2026
70 706
6 980
3 718
3
Q4 2025
69 110
6 464
3 388
3
Q3 2025
65 700
11 044
3 403
3
Q2 2025
67 049
5 022
4 626
3
Q1 2025
83 516
7 808
6 048
4
Q4 2024
78 003
8 533
5 471
6
Q3 2024
81 434
11 366
6 238
6
Q2 2024
76 498
9 885
5 331
6
Q1 2024
72 707
6 525
3 839
5
Q4 2023
57 127
5 596
2 368
4
Q3 2023
49 157
4 030
1 841
3
Q2 2023
40 186
1 774
795
2
Q1 2023
27 503
113
—
1
Q4 2022
—
—
—
—
Labour taxes per employee per month
477 €
Turnover per employee in the quarter
18 241 €
Q3 2026 · calculated from EMTA data
Financials by year
2023 – 2025
Revenue, € thousand 2025: 277 250 € · −11.2% vs 2024 · industry median 47 448 € · above 78% 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: 126 € · +34.0% vs 2024 · industry median 68 € · 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 margin, % 2025: 0.0 % · +0.0 pp vs the year before · industry median 1.1 % · above 36% 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: 10 870 € · −6.4% vs 2024Equity, € 2025: 927 € · +15.7% vs 2024Employees2025: 3 · −50.0% vs 2024 · industry median 3 · 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.
Financials by year
Year
Revenue, €
Net profit, €
Labour costs, €
Assets, €
Equity, €
Employees
2025
277 250
126
49 018
10 870
927
3
2024
312 299
94
73 076
11 617
801
6
2023
203 453
707
23 791
12 849
707
3
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
0.0 %
Net profit / revenue
Return on equity (ROE)
13.6 %
Net profit / equity
Return on assets (ROA)
1.2 %
Net profit / assets
Equity ratio
8.5 %
Equity / assets
Debt ratio
91.5 %
Liabilities / assets
Current ratio
1.09
Current assets / current liabilities
Revenue per employee
92 417 €
Revenue / average full-time employees
Labour cost per employee per month
1 362 €
Labour costs / employees / 12 months (incl. employer taxes)
