OÜ Manpuku is a OÜ based in Tartu linn, registry code 16897653, status: active. Main activity: Event catering activities. According to EMTA, turnover for Q3 2026 was €7 226 with 1 employees.
Turnover
7 226 €
↓ 22.2%vs Q2 2026
State taxes
904 €
↑ 85.2%vs Q2 2026
Labour taxes
0 €
Employees
1
±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 20267 226 €
above 13% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee0 €
above 2% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 202548 807 €
above 50% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 20253.9 %
above 64% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2024 – Q3 2026
Turnover, € Q3 2026: 7 226 € · −22.2% vs Q2 2026 · industry median 48 370 € · above 13% 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: 0 € · industry median 1 201 € · 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.
EmployeesQ3 2026: 1 · +0.0% vs Q2 2026State taxes, € Q3 2026: 904 € · +85.2% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
7 226
904
—
1
Q2 2026
9 284
488
—
1
Q1 2026
18 429
3 829
1 972
1
Q4 2025
10 871
896
751
1
Q3 2025
6 795
891
155
1
Q2 2025
9 969
568
—
—
Q1 2025
21 778
1 426
—
—
Q4 2024
4 707
337
—
—
Labour taxes per employee per month
0 €
Turnover per employee in the quarter
7 226 €
Q3 2026 · calculated from EMTA data
Financials by year
2024 – 2025
Revenue, € 2025: 48 807 € · +35.9% vs 2024 · industry median 47 451 € · above 50% 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: 1 894 € · −87.3% vs 2024 · industry median 68 € · above 67% 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: 3.9 % · −37.7 pp vs the year before · industry median 1.1 % · above 64% 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: 26 190 € · +4.4% vs 2024Equity, € 2025: 17 085 € · +12.5% vs 2024Employees2025: 1 · 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
48 807
1 894
8 109
26 190
17 085
1
2024
35 912
14 941
0
25 077
15 191
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
3.9 %
Net profit / revenue
Return on equity (ROE)
11.1 %
Net profit / equity
Return on assets (ROA)
7.2 %
Net profit / assets
Equity ratio
65.2 %
Equity / assets
Debt ratio
34.8 %
Liabilities / assets
Current ratio
1.57
Current assets / current liabilities
Revenue per employee
48 807 €
Revenue / average full-time employees
Labour cost per employee per month
676 €
Labour costs / employees / 12 months (incl. employer taxes)
