Kolm Maali OÜ is a OÜ based in Viljandi linn, registry code 17075829, status: active. Main activity: Restaurant activities. According to EMTA, turnover for Q3 2026 was €18 232 with 1 employees.
Turnover
18 232 €
↓ 14.5%vs Q2 2026
State taxes
2 397 €
↓ 11.7%vs Q2 2026
Labour taxes
1 022 €
↑ 0.0%vs Q2 2026
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 202618 232 €
above 27% of companies
industry median 48 370 € · companies in the industry: 2 475
Labour taxes per employee1 022 €
above 39% of companies
industry median 1 201 € · companies in the industry: 2 187
Revenue · 202559 208 €
above 53% of companies
industry median 47 451 € · companies in the industry: 3 568
Net profit margin · 2025-20.6 %
above 10% of companies
industry median 1.1 % · companies in the industry: 2 875
Taxes and turnover
Q4 2024 – Q3 2026
Turnover, € Q3 2026: 18 232 € · −14.5% vs Q2 2026 · industry median 48 370 € · above 27% 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: 1 022 € · +0.0% vs Q2 2026 · industry median 1 201 € · above 39% 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: 2 397 € · −11.7% vs Q2 2026
Figures by quarter
Quarter
Turnover, €
State taxes, €
Labour taxes, €
Employees
Q3 2026
18 232
2 397
1 022
1
Q2 2026
21 323
2 716
1 022
1
Q1 2026
13 110
1 514
1 025
1
Q4 2025
16 547
1 251
1 031
1
Q3 2025
16 712
2 083
1 031
1
Q2 2025
18 019
2 205
815
1
Q1 2025
5 602
—
—
1
Q4 2024
—
—
—
—
Labour taxes per employee per month
341 €
Turnover per employee in the quarter
18 232 €
Q3 2026 · calculated from EMTA data
Financials by year
2025 – 2025
Revenue, € 2025: 59 208 € · industry median 47 451 € · 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.
Net profit, € 2025: -12 189 € · industry median 68 € · 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.
Net profit margin, % 2025: -20.6 % · 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, € 2025: 3 963 €Equity, € 2025: -14 236 €Employees2025: 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
59 208
-12 189
11 917
3 963
-14 236
1
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
-20.6 %
Net profit / revenue
Return on assets (ROA)
-307.6 %
Net profit / assets
Equity ratio
-359.2 %
Equity / assets
Debt ratio
459.2 %
Liabilities / assets
Current ratio
0.11
Current assets / current liabilities
Revenue per employee
59 208 €
Revenue / average full-time employees
Labour cost per employee per month
993 €
Labour costs / employees / 12 months (incl. employer taxes)
