Lutsu Maja OÜ is a OÜ based in Tallinn, registry code 16820308, status: in liquidation. Main activity: Activities of restaurants and cafes. According to EMTA, turnover for Q3 2026 was €100 253 with 5 employees.
Turnover
100 253 €
↓ 9.7%vs Q2 2026
State taxes
20 989 €
↑ 27.0%vs Q2 2026
Labour taxes
11 619 €
↓ 8.5%vs Q2 2026
Employees
5
−5vs 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 2026100 253 €
above 70% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee2 324 €
above 90% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 2025292 168 €
above 79% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-19.8 %
above 10% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q1 2024 – Q3 2026
Turnover, € thousand Q3 2026: 100 253 € · −9.7% vs Q2 2026 · industry median 48 370 € · above 70% 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: 2 324 € · +83.1% vs Q2 2026 · industry median 1 201 € · above 90% 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: 5 · −50.0% vs Q2 2026State taxes, € Q3 2026: 20 989 € · +27.0% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
100 253
20 989
11 619
5
Q2 2026
110 986
16 525
12 694
10
Q1 2026
140 511
9 814
12 068
9
Q4 2025
114 274
7 016
11 838
14
Q3 2025
138 026
12 373
9 987
16
Q2 2025
93 661
—
6 959
12
Q1 2025
88 161
—
7 460
10
Q4 2024
43 256
—
3 251
11
Q3 2024
32 617
2 003
1 763
1
Q2 2024
87 640
4 999
—
1
Q1 2024
—
—
—
—
Labour taxes per employee per month
775 €
Turnover per employee in the quarter
20 051 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € thousand 2025: 292 168 € · industry median 47 451 € · above 79% 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: -57 887 € · industry median 68 € · 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.
Net profit margin, % 2025: -19.8 % · industry median 1.1 % · 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.
Assets, € thousand 2025: 365 515 €Equity, € 2025: 11 333 €Employees2025: 3 · 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
292 168
-57 887
65 713
365 515
11 333
3
2024
—
—
—
—
—
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
-19.8 %
Net profit / revenue
Return on equity (ROE)
-510.8 %
Net profit / equity
Return on assets (ROA)
-15.8 %
Net profit / assets
Equity ratio
3.1 %
Equity / assets
Debt ratio
96.9 %
Liabilities / assets
Current ratio
0.44
Current assets / current liabilities
Revenue per employee
97 389 €
Revenue / average full-time employees
Labour cost per employee per month
1 825 €
Labour costs / employees / 12 months (incl. employer taxes)
