Palu Group OÜ

Active Registry code 16610083 OÜ Järve küla Registered 8 Nov 2022
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Palu Group OÜ is a OÜ based in Järve küla, registry code 16610083, status: active. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €383 438 with 37 employees.

Turnover
383 438 €
↓ 12.0% vs Q2 2026
State taxes
41 941 €
↓ 30.1% vs Q2 2026
Labour taxes
34 381 €
↑ 25.6% vs Q2 2026
Employees
37
+13 vs 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 2026 383 438 €
    industry median 48 370 € · companies in the industry: 2 475
  • Labour taxes per employee 929 €
    industry median 1 201 € · companies in the industry: 2 187
  • Revenue · 2025 504 886 €
    industry median 47 451 € · companies in the industry: 3 568
  • Net profit margin · 2025 0.7 %
    industry median 1.1 % · companies in the industry: 2 875

Taxes and turnover

Q4 2023 – Q3 2026
Turnover, € thousand Q3 2026: 383 438 € · −12.0% vs Q2 2026 · industry median 48 370 € · above 94% of the industry
0100200300400500Q4 2023 Company: 70 156 € Industry median: 41 535 €Q4·23Q1 2024 Company: 25 416 € Industry median: 37 389 €Q2 2024 Company: 35 256 € Industry median: 39 668 €Q2·24Q3 2024 Company: 55 848 € Industry median: 51 448 €Q4 2024 Company: 58 100 € Industry median: 38 873 €Q4·24Q1 2025 Company: 77 098 € Industry median: 37 353 €Q2 2025 Company: 68 734 € Industry median: 40 204 €Q2·25Q3 2025 Company: 171 976 € Industry median: 49 958 €Q4 2025 Company: 161 023 € Industry median: 37 365 €Q4·25Q1 2026 Company: 240 964 € Industry median: 34 060 €Q2 2026 Company: 435 849 € Industry median: 36 738 €Q2·26Q3 2026 Company: 383 438 € Industry median: 48 370 €Q3·260100200300400500Q4 2024 Company: 58 100 € Industry median: 38 873 €Q1 2025 Company: 77 098 € Industry median: 37 353 €Q1·25Q2 2025 Company: 68 734 € Industry median: 40 204 €Q3 2025 Company: 171 976 € Industry median: 49 958 €Q3·25Q4 2025 Company: 161 023 € Industry median: 37 365 €Q1 2026 Company: 240 964 € Industry median: 34 060 €Q1·26Q2 2026 Company: 435 849 € Industry median: 36 738 €Q3 2026 Company: 383 438 € Industry median: 48 370 €Q3·26
  • 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: 929 € · −18.5% vs Q2 2026 · industry median 1 201 € · above 34% of the industry
05001 0001 5002 0002 500Q4 2023 Company: 1 632 € Industry median: 965 €Q4·23Q1 2024 Company: 995 € Industry median: 960 €Q2 2024 Company: 1 169 € Industry median: 931 €Q2·24Q3 2024 Company: 1 254 € Industry median: 1 088 €Q4 2024 Company: 1 225 € Industry median: 1 050 €Q4·24Q1 2025 Company: 2 223 € Industry median: 1 069 €Q2 2025 Company: 422 € Industry median: 1 032 €Q2·25Q3 2025 Company: 1 127 € Industry median: 1 190 €Q4 2025 Company: 1 725 € Industry median: 1 151 €Q4·25Q1 2026 Company: 808 € Industry median: 1 087 €Q2 2026 Company: 1 140 € Industry median: 1 028 €Q2·26Q3 2026 Company: 929 € Industry median: 1 201 €Q3·2605001 0001 5002 0002 500Q4 2024 Company: 1 225 € Industry median: 1 050 €Q1 2025 Company: 2 223 € Industry median: 1 069 €Q1·25Q2 2025 Company: 422 € Industry median: 1 032 €Q3 2025 Company: 1 127 € Industry median: 1 190 €Q3·25Q4 2025 Company: 1 725 € Industry median: 1 151 €Q1 2026 Company: 808 € Industry median: 1 087 €Q1·26Q2 2026 Company: 1 140 € Industry median: 1 028 €Q3 2026 Company: 929 € Industry median: 1 201 €Q3·26
  • 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.

Employees Q3 2026: 37 · +54.2% vs Q2 2026
010203040Q4 2023 Company: 3Q4·23Q1 2024 Company: 5Q2 2024 Company: 5Q2·24Q3 2024 Company: 5Q4 2024 Company: 6Q4·24Q1 2025 Company: 4Q2 2025 Company: 11Q2·25Q3 2025 Company: 16Q4 2025 Company: 12Q4·25Q1 2026 Company: 18Q2 2026 Company: 24Q2·26Q3 2026 Company: 37Q3·26010203040Q4 2024 Company: 6Q1 2025 Company: 4Q1·25Q2 2025 Company: 11Q3 2025 Company: 16Q3·25Q4 2025 Company: 12Q1 2026 Company: 18Q1·26Q2 2026 Company: 24Q3 2026 Company: 37Q3·26
State taxes, € Q3 2026: 41 941 € · −30.1% vs Q2 2026
020 00040 00060 000Q4 2023 Company: 5 622 €Q4·23Q1 2024 Company: 6 537 €Q2 2024 Company: 8 279 €Q2·24Q3 2024 Company: 11 374 €Q4 2024 Company: 9 108 €Q4·24Q1 2025 Company: 7 294 €Q2 2025 Company: 0 €Q2·25Q3 2025 Company: 26 015 €Q4 2025 Company: 30 978 €Q4·25Q1 2026 Company: 23 052 €Q2 2026 Company: 59 986 €Q2·26Q3 2026 Company: 41 941 €Q3·26020 00040 00060 000Q4 2024 Company: 9 108 €Q1 2025 Company: 7 294 €Q1·25Q2 2025 Company: 0 €Q3 2025 Company: 26 015 €Q3·25Q4 2025 Company: 30 978 €Q1 2026 Company: 23 052 €Q1·26Q2 2026 Company: 59 986 €Q3 2026 Company: 41 941 €Q3·26
Figures by quarter
Quarter Turnover, € State taxes, € Labour taxes, € Employees
Q3 2026 383 438 41 941 34 381 37
Q2 2026 435 849 59 986 27 367 24
Q1 2026 240 964 23 052 14 543 18
Q4 2025 161 023 30 978 20 699 12
Q3 2025 171 976 26 015 18 034 16
Q2 2025 68 734 — 4 639 11
Q1 2025 77 098 7 294 8 892 4
Q4 2024 58 100 9 108 7 350 6
Q3 2024 55 848 11 374 6 271 5
Q2 2024 35 256 8 279 5 843 5
Q1 2024 25 416 6 537 4 976 5
Q4 2023 70 156 5 622 4 895 3
Q3 2023 60 051 8 777 3 427 3
Q2 2023 27 594 5 012 1 854 3
Q1 2023 21 772 2 654 1 353 2
Q4 2022 — — — 2
Labour taxes per employee per month
310 €
Turnover per employee in the quarter
10 363 €

Q3 2026 · calculated from EMTA data

Financials by year

2023 – 2025
Revenue, € thousand 2025: 504 886 € · +183.6% vs 2024 · industry median 47 451 € · above 87% of the industry
02004006002023 Company: 169 137 € Industry median: 45 008 €20232024 Company: 178 029 € Industry median: 46 351 €20242025 Company: 504 886 € Industry median: 47 451 €202502004006002023 Company: 169 137 € Industry median: 45 008 €20232024 Company: 178 029 € Industry median: 46 351 €2025 Company: 504 886 € Industry median: 47 451 €2025
  • 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: 3 438 € · −87.7% vs 2024 · industry median 68 € · above 72% of the industry
020 00040 00060 0002023 Company: 54 385 € Industry median: 198 €20232024 Company: 27 840 € Industry median: 146 €20242025 Company: 3 438 € Industry median: 68 €2025020 00040 00060 0002023 Company: 54 385 € Industry median: 198 €20232024 Company: 27 840 € Industry median: 146 €2025 Company: 3 438 € Industry median: 68 €2025
  • 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: 0.7 % · −15.0 pp vs the year before · industry median 1.1 % · above 46% of the industry
0102030402023 Company: 32.2 % Industry median: 2.1 %20232024 Company: 15.6 % Industry median: 1.3 %20242025 Company: 0.7 % Industry median: 1.1 %20250102030402023 Company: 32.2 % Industry median: 2.1 %20232024 Company: 15.6 % Industry median: 1.3 %2025 Company: 0.7 % Industry median: 1.1 %2025
  • 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, € thousand 2025: 590 476 € · +34.6% vs 2024
02004006002023 Company: 276 383 €20232024 Company: 438 753 €20242025 Company: 590 476 €202502004006002023 Company: 276 383 €20232024 Company: 438 753 €2025 Company: 590 476 €2025
Equity, € thousand 2025: 294 163 € · +1.2% vs 2024
01002003002023 Company: 262 885 €20232024 Company: 290 725 €20242025 Company: 294 163 €202501002003002023 Company: 262 885 €20232024 Company: 290 725 €2025 Company: 294 163 €2025
Employees 2025: 10 · +100.0% vs 2024 · industry median 3 · above 80% of the industry
02468102023 Company: 3 Industry median: 320232024 Company: 5 Industry median: 420242025 Company: 10 Industry median: 3202502468102023 Company: 3 Industry median: 320232024 Company: 5 Industry median: 42025 Company: 10 Industry median: 32025
  • 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 504 886 3 438 164 570 590 476 294 163 10
2024 178 029 27 840 74 633 438 753 290 725 5
2023 169 137 54 385 35 003 276 383 262 885 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
0.7 %
Net profit / revenue
Return on equity (ROE)
1.2 %
Net profit / equity
Return on assets (ROA)
0.6 %
Net profit / assets
Equity ratio
49.8 %
Equity / assets
Debt ratio
50.2 %
Liabilities / assets
Current ratio
0.09
Current assets / current liabilities
Revenue per employee
50 489 €
Revenue / average full-time employees
Labour cost per employee per month
1 371 €
Labour costs / employees / 12 months (incl. employer taxes)

Annual reports

PDFs from e-Äriregister
Annual reports
Year Period Filed Report Documents
2025 1 Jan 2025 – 31 Dec 2025 30 Apr 2026 Company’s own e-Äriregister
2024 1 Jan 2024 – 31 Dec 2024 19 Jun 2025 Company’s own e-Äriregister
2023 8 Nov 2022 – 31 Dec 2023 21 Jun 2024 Company’s own e-Äriregister

Board

Right of representation

Any member of the management board may represent the private limited company in all transactions.

Owners

Owner in

Beneficial owners

Founders and other persons

shared board members, owners or beneficial owners

Activities (EMTAK)

  • 56111Activities of restaurants and cafes Main
  • 46901Non-specialised wholesale trade
  • 68201Rental and operating of own or leased real estate
  • 70201Business and other management consultancy activities
  • 77321Rental and leasing of construction and civil engineering machinery and equipment
Rulings
Number, date Title Deadline State Document
Ä 50214719 / 7
29 Nov 2025
Amendment entry In force
29 Nov 2025
PDF
Ä 50214719 / 6
18 Dec 2024
Amendment entry In force
18 Dec 2024
PDF
Ä 50214719 / 5
1 Sep 2023
Amendment entry In force
1 Sep 2023
PDF
Ä 50214719 / 4
17 Jan 2023
Third (informative) division entry In force
17 Jan 2023
PDF
Ä 50214719 / 3
17 Jan 2023
First (declaratory) division entry In force
17 Jan 2023
PDF
Ä 50214719 / 2
11 Nov 2022
Amendment entry In force
11 Nov 2022
PDF
Ä 50214719
8 Nov 2022
First entry In force
8 Nov 2022
PDF

Sources: e-Äriregister and EMTA. Data updated 1 Nov 2026. Open at the source ↗ · Report an error in the data