osaühing Pak L&P
RegisteredKey figures
Ratios
2025Summary: osaühing Pak L&P
What kind of company is it?
Osaühing Pak L&P (registry code 10323939) is a private limited company (OÜ). The company was entered in the Commercial Register in 1997 and has been registered for 28 years. Registered location: Tartu linn, Tartu maakond. According to the latest annual report, the main activity is restaurant and café activities (EMTAK 56111). The company is registered for VAT (VAT number EE100024290).
How is the company doing financially?
Revenue in financial year 2025 was 378 831 €, down 17,2% on the previous year (457 472 €). From 2019 to 2025, revenue declined by an average of 10,9% per year. This is the company's lowest revenue among the published years (2019–2025). Financial year 2025 ended with a loss of 27 566 €. The company made a loss in all 7 published financial years. In financial year 2025 the company had 9 employees (10 a year earlier). Revenue per employee was 42 092 €.
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 83 867 €, down 5,1% on the same quarter a year earlier. The company had 9 employees in that quarter. Labour taxes paid in the quarter: 15 649 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 1200 € per month.
Who runs the company and who owns it?
The management board has 3 members. According to the register, the company has 2 owners. The largest stake (66,7%) is held by a private individual.
What should you look out for?
Equity was negative at the end of financial year 2025 (−18 262 €). Equity is below half of the share capital (13 421 €); in this case the Commercial Code requires measures to restore equity.
Where does the data come from and how fresh is it?
Register data (name, address, legal form, management board and owners) come from the Commercial Register of the Centre of Registers and Information Systems (RIK); changes are read from RIK every night. Latest register change: 23.09.2026. Financial figures come from annual reports; the latest report (financial year 2025) was filed on 29.06.2026. Quarterly turnover, employee numbers and labour taxes come from the open data of the Tax and Customs Board (EMTA); latest quarter Q3 2026. Changes, averages and ratios are calculated by entity.ee from open data and are not an official assessment.
Quarterly figures
| Quarter | Revenue | Number of employees | Labour taxes |
|---|---|---|---|
| Q3 2026 | 83 867 € | 9 | 15 649 € |
| Q2 2026 | 94 543 € | 9 | 16 409 € |
| Q1 2026 | 79 705 € | 10 | 15 617 € |
| Q4 2025 | 86 017 € | 10 | 17 609 € |
| Q3 2025 | 88 398 € | 11 | 18 453 € |
| Q2 2025 | 113 822 € | 11 | 17 790 € |
| Q1 2025 | 97 078 € | 11 | 20 011 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 420 796 | 525 337 | 506 756 | 457 472 | 378 831 |
| Net profit | −25 734 | −38 852 | −15 652 | −5245 | −27 566 |
| Retained earnings | 80 023 | 54 288 | 15 437 | −214 | −5459 |
| Total assets | 122 831 | 83 782 | 57 032 | 65 106 | 56 571 |
| Total liabilities | 53 779 | 53 583 | 42 484 | 55 802 | 74 833 |
| Total equity | 69 052 | 30 199 | 14 548 | 9304 | −18 262 |
| Employees | 17 | 15 | 14 | 10 | 9 |
| Average gross salary (monthly) | 838 | 1032 | 1061 | 1377 | 1333 |
| Calculated dividend | 0 | 0 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
Risks and obligationsAll clear1 for information
Data from public registers, not a credit rating.
Connections graph
State aid and grants
3 recordsState aid and de minimis aid in total 28 185 € (2020–2025). Largest grantors: Ettevõtluse ja Innovatsiooni Sihtasutus (22 378 €), Eesti Töötukassa (5807 €).
Show all aid records (3)
| Grantor | Purpose | Amount | Date |
|---|---|---|---|
| Eesti Töötukassa | Palgatoetus VTA | 5316 € | 08.09.2025 |
| Eesti Töötukassa | Nõustamine VTA | 491 € | 06.06.2022 |
| Ettevõtluse ja Innovatsiooni Sihtasutus | Komisjoni teatise jaotis 3.1 "Otsetoetuste, tagasimakstvate ettemaksete või maksusoodustustena antav abi" | 22 378 € | 17.05.2020 |
Source: State Aid and De Minimis Aid Register (Ministry of Finance). For guarantees and loans the amount is the aid element, not the loan amount. View in the register ↗
Change history
1 change- 23.09.2026Registry entry changed · persons
Entered in the register on 15.12.1997.
Source: Business Register change list and open data.
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