K&M Eratreeningud OÜ
RegisteredKey figures
Ratios
2025Summary: K&M Eratreeningud OÜ
What kind of company is it?
K&M Eratreeningud OÜ (registry code 14930843) is a private limited company (OÜ). The company was entered in the Commercial Register in 2020 and has been registered for 6 years. Registered location: Kuressaare linn, Saaremaa vald, Saare 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 EE102274776).
How is the company doing financially?
Revenue in financial year 2025 was 50 007 €, down 53,8% on the previous year (108 220 €). From 2020 to 2025, revenue grew by an average of 14,8% per year. Financial year 2025 ended with a loss of 2685 €. The company was profitable in 5 of the 6 published financial years. In financial year 2025 the company had 2 employees (3 a year earlier). Revenue per employee was 25 004 €. At the end of financial year 2025, total assets were 14 460 € and equity 4278 € (29,6% of assets).
What do the latest quarters show?
According to the Tax and Customs Board, turnover in Q3 2026 was 11 101 €, down 59,7% on the same quarter a year earlier. The company had 1 employees in that quarter. Labour taxes paid in the quarter: 499 €. Based on labour taxes, the estimated average gross salary in Q3 2026 was about 490 € per month.
Who runs the company and who owns it?
The company has one management board member. The sole owner of the company is a private individual.
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. 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 | 11 101 € | 1 | 499 € |
| Q2 2026 | 12 456 € | 2 | 2225 € |
| Q1 2026 | 1268 € | 2 | 328 € |
| Q4 2025 | 0 € | — | 328 € |
| Q3 2025 | 27 552 € | — | 2440 € |
| Q2 2025 | 21 248 € | 2 | 2629 € |
| Q1 2025 | 10 007 € | 2 | 3546 € |
Source: Tax Board open data — based on VAT returns, may not exactly match revenue in the annual report. Updated quarterly.
Dividends
calculatedDistributed as dividends 1000 € (18% of distributable profit).
Summary of financial statements2021–2025
| 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|
| Sales revenue | 88 872 | 77 966 | 111 619 | 108 220 | 50 007 |
| Net profit | 16 396 | 3083 | 10 070 | 5390 | −2685 |
| Retained earnings | 124 | 11 520 | 3 | 73 | 4463 |
| Total assets | 22 246 | 25 668 | 19 310 | 15 310 | 14 460 |
| Total liabilities | 5726 | 8565 | 6737 | 7347 | 10 182 |
| Total equity | 16 520 | 17 103 | 12 573 | 7963 | 4278 |
| Employees | 2 | 3 | 3 | 3 | 2 |
| Average gross salary (monthly) | 719 | 542 | 843 | 957 | 472 |
| Calculated dividend | 0 | 2500 | 14 600 | 10 000 | 1000 |
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 obligations1 issue6 clear
Data from public registers, not a credit rating.
Connections graph
State aid and grants
1 recordState aid and de minimis aid in total 15 000 € (2020). Largest grantors: Riigi Tugiteenuste Keskus (15 000 €).
Show all aid records (1)
| Grantor | Purpose | Amount | Date |
|---|---|---|---|
| Riigi Tugiteenuste Keskus | Muu | 15 000 € | 25.07.2020 |
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 ↗
Annual reportsPDF, XBRL
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Source: e-Business Register (RIK). Files open/download directly from the official register.
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