RAYAN OÜ is a OÜ based in Viljandi linn, registry code 16639744, status: active. Main activity: Event catering activities. According to EMTA, turnover for Q3 2026 was €38 390 with 1 employees.
Turnover
38 390 €
↑ 52.1%vs Q2 2026
State taxes
7 967 €
↑ 123.5%vs Q2 2026
Labour taxes
4 191 €
↑ 155.9%vs Q2 2026
Employees
1
−3vs 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 202638 390 €
above 44% of companies
industry median 48 357 € · companies in the industry: 2 474
Labour taxes per employee4 191 €
above 98% of companies
industry median 1 201 € · companies in the industry: 2 186
Revenue · 202552 077 €
above 51% of companies
industry median 47 448 € · companies in the industry: 3 569
Net profit margin · 20250.6 %
above 45% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q2 2024 – Q3 2026
Turnover, € Q3 2026: 38 390 € · +52.1% vs Q2 2026 · industry median 48 357 € · above 44% 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: 4 191 € · +923.4% vs Q2 2026 · industry median 1 201 € · above 98% 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 · −75.0% vs Q2 2026State taxes, € Q3 2026: 7 967 € · +123.5% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
38 390
7 967
4 191
1
Q2 2026
25 238
3 565
1 638
4
Q1 2026
18 095
2 288
764
1
Q4 2025
144
—
—
1
Q3 2025
28 408
5 109
1 400
—
Q2 2025
17 195
2 882
1 647
—
Q1 2025
14 951
2 425
1 643
1
Q4 2024
11 717
2 579
2 243
1
Q3 2024
—
1 363
1 409
1
Q2 2024
—
470
488
—
Labour taxes per employee per month
1 397 €
Turnover per employee in the quarter
38 390 €
Q3 2026 · calculated from EMTA data
Financials by year
2023 – 2025
Revenue, € 2025: 52 077 € · −24.8% vs 2024 · industry median 47 448 € · 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: 287 € · −94.6% vs 2024 · industry median 68 € · above 55% 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: 0.6 % · −7.1 pp vs the year before · industry median 1.1 % · 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.
Assets, € 2025: 12 078 € · +79.9% vs 2024Equity, € 2025: 6 195 € · +4.9% 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
52 077
287
11 292
12 078
6 195
1
2024
69 272
5 292
11 000
6 712
5 908
1
2023
541
-1 884
0
1 003
616
0
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
0.6 %
Net profit / revenue
Return on equity (ROE)
4.6 %
Net profit / equity
Return on assets (ROA)
2.4 %
Net profit / assets
Equity ratio
51.3 %
Equity / assets
Debt ratio
48.7 %
Liabilities / assets
Current ratio
1.40
Current assets / current liabilities
Revenue per employee
52 077 €
Revenue / average full-time employees
Labour cost per employee per month
941 €
Labour costs / employees / 12 months (incl. employer taxes)
