{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003189722","dati_atjaunoti":"2026-09-22","piezime":"Neoficiāls apkopojums no valsts atvērtajiem datiem (UR, VID u. c. iestādes, data.gov.lv). Oficiālais pirmavots: info.ur.gov.lv","licence":"CC-BY-4.0","licence_url":"https://creativecommons.org/licenses/by/4.0/","licences_tverums":"Saraksts.lv aprēķini un apkopojums. Avota ieraksti (raw_database_records) — CC0 1.0. Uz fizisko personu datiem licence neattiecas.","licences_skaidrojums":"https://saraksts.lv/dati.php#licence","atsauce":"Avots: Saraksts.lv (CC BY 4.0), https://saraksts.lv/40003189722"},"registration_number":"40003189722","company_name":"Sabiedrība ar ierobežotu atbildību \"TEMPLUM\"","company_type":"SIA","registered_date":"1994-04-07","area_of_activity":{"nace_code":"8531","nace_description":"Vispārējā vidējā izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,245320,4915,18919,24,"EUR"],[2024,236011,-18971,18787,27,"EUR"],[2023,172339,-45547,34074,26,"EUR"],[2022,188677,12422,74925,26,"EUR"],[2021,201065,28319,66256,24,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":24,"type_from_db":"UGP"},"income_data":{"net_turnover":245320,"cogs":223574,"gross_prof":21746,"sell_exp":3110,"admin_exp":13673,"interest_expenses":48,"income_before_income_taxes":4915,"income_after_income_taxes":4915,"net_income":4915},"balance_data":{"cash":5648,"accounts_receivable":13271,"cur_assets":18919,"assets":18919,"cur_liab":20174,"equity":-1255,"equities":18919},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",223574,223574,false],["net_turnover_source","gross_profit_calc",21746,21746,false],["gross_profit_calc","selling_exp",3110,3110,false],["gross_profit_calc","admin_exp",13673,13673,false],["gross_profit_calc","ebit_calc",4963,4963,false]]}},"financial_ratios":{"current_ratio":{"value":0.9377912164171707},"quick_ratio":{"value":0.9377912164171707},"net_profit_margin":{"value":0.02003505625305723},"roa":{"value":0.2597917437496696},"roe":{"value":-3.9163346613545817},"debt_to_equity":{"value":-16.074900398406374,"negative_equity":true},"interest_coverage":{"value":103.39583333333333},"asset_turnover":{"value":12.966858713462656},"altman_z_score":{"value":13.626104511328638},"roce":{"value":-3.954581673306773}},"source_ids":{"financial_statement_id":"2315414","income_statement_id":"2315414","balance_sheet_id":"2315414"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":27,"type_from_db":"UGP"},"income_data":{"net_turnover":236011,"cogs":238162,"gross_prof":-2151,"sell_exp":2949,"admin_exp":13871,"income_before_income_taxes":-18971,"income_after_income_taxes":-18971,"net_income":-18971},"balance_data":{"cash":1784,"accounts_receivable":17003,"cur_assets":18787,"assets":18787,"cur_liab":24957,"equity":-6170,"equities":18787},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",238162,238162,false],["net_turnover_source","gross_profit_calc",2151,-2151,true],["gross_profit_calc","selling_exp",2949,2949,false],["gross_profit_calc","admin_exp",13871,13871,false],["gross_profit_calc","ebit_calc",18971,-18971,true]]}},"financial_ratios":{"current_ratio":{"value":0.7527747726088873},"quick_ratio":{"value":0.7527747726088873},"net_profit_margin":{"value":-0.08038184660884451},"roa":{"value":-1.0097940064938522},"roe":{"value":3.074716369529984},"debt_to_equity":{"value":-4.044894651539709,"negative_equity":true},"asset_turnover":{"value":12.562463405546389},"altman_z_score":{"value":8.782427234484555},"roce":{"value":3.074716369529984}},"source_ids":{"financial_statement_id":"2050526","income_statement_id":"2050526","balance_sheet_id":"2050526"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":26,"type_from_db":"UGP"},"income_data":{"net_turnover":172339,"cogs":199837,"gross_prof":-27498,"sell_exp":2338,"admin_exp":15637,"oth_op_exp":74,"income_before_income_taxes":-45547,"income_after_income_taxes":-45547,"net_income":-45547},"balance_data":{"cash":14433,"accounts_receivable":19180,"cur_assets":33613,"fixed_assets":461,"non_cur_assets":461,"assets":34074,"cur_liab":21273,"equity":12801,"equities":34074},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",199837,199837,false],["net_turnover_source","gross_profit_calc",27498,-27498,true],["gross_profit_calc","selling_exp",2338,2338,false],["gross_profit_calc","admin_exp",15637,15637,false],["gross_profit_calc","other_op_exp_exp",74,74,false]]}},"financial_ratios":{"current_ratio":{"value":1.5800780331876088},"quick_ratio":{"value":1.5800780331876088},"net_profit_margin":{"value":-0.26428724780809915},"roa":{"value":-1.3367083406703058},"roe":{"value":-3.5580813998906335},"debt_to_equity":{"value":1.6618232950550738,"negative_equity":false},"asset_turnover":{"value":5.057785995186946},"altman_z_score":{"value":1.7251186746968057},"roce":{"value":-3.5580813998906335}},"source_ids":{"financial_statement_id":"1910167","income_statement_id":"1910167","balance_sheet_id":"1910167"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":26,"type_from_db":"UGP"},"income_data":{"net_turnover":188677,"gross_prof":188677,"sell_exp":162715,"admin_exp":13461,"oth_op_exp":79,"income_before_income_taxes":12422,"income_after_income_taxes":12422,"net_income":12422},"balance_data":{"cash":25170,"accounts_receivable":44645,"cur_assets":69815,"fixed_assets":5110,"non_cur_assets":5110,"assets":74925,"cur_liab":16577,"equity":58348,"equities":74925},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",188677,188677,false],["gross_profit_calc","selling_exp",162715,162715,false],["gross_profit_calc","admin_exp",13461,13461,false],["gross_profit_calc","other_op_exp_exp",79,79,false],["gross_profit_calc","ebit_calc",12422,12422,false]]}},"financial_ratios":{"current_ratio":{"value":4.211558183024673},"quick_ratio":{"value":4.211558183024673},"net_profit_margin":{"value":0.06583738346486323},"roa":{"value":0.16579245912579246},"roe":{"value":0.21289504353191196},"debt_to_equity":{"value":0.284105710564201,"negative_equity":false},"asset_turnover":{"value":2.5182115448782114},"altman_z_score":{"value":5.675683031006313},"roce":{"value":0.21289504353191196}},"source_ids":{"financial_statement_id":"1715056","income_statement_id":"1715056","balance_sheet_id":"1715056"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":24,"type_from_db":"UGP"},"income_data":{"net_turnover":201065,"gross_prof":201065,"sell_exp":159286,"admin_exp":13568,"oth_op_rev":120,"oth_op_exp":12,"income_before_income_taxes":28319,"income_after_income_taxes":28319,"net_income":28319},"balance_data":{"cash":39836,"accounts_receivable":20668,"cur_assets":60504,"fixed_assets":5752,"non_cur_assets":5752,"assets":66256,"cur_liab":20101,"non_cur_liab":228,"equity":45927,"equities":66256},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",201065,201065,false],["gross_profit_calc","selling_exp",159286,159286,false],["gross_profit_calc","admin_exp",13568,13568,false],["gross_profit_calc","other_op_exp_exp",12,12,false],["gross_profit_calc","ebit_calc",28199,28199,false]]}},"financial_ratios":{"current_ratio":{"value":3.0099995025123127},"quick_ratio":{"value":3.0099995025123127},"net_profit_margin":{"value":0.1408450003730137},"roa":{"value":0.4274178942284472},"roe":{"value":0.6166089664032051},"debt_to_equity":{"value":0.4426372286454591,"negative_equity":false},"asset_turnover":{"value":3.0346685583192468},"altman_z_score":{"value":6.329791675984481},"roce":{"value":0.6135629942584768}},"source_ids":{"financial_statement_id":"1362083","income_statement_id":"1362083","balance_sheet_id":"1362083"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[[2024,"88.39","31.68","56.60",27,"512.44","~ 458.64"],[2023,"64.56","21.09","43.37",24,"441.74","~ 395.36"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[["2026. gada 2. ceturksnis","21.62","7.09","14.49",27,"524.75","~ 469.66"],["2026. gada 1. ceturksnis","22.48","7.62","14.83",27,"537.07","~ 480.68"],["2025. gada 4. ceturksnis","23.61","8.77","14.81",26,"556.97","~ 498.49"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":56.6,"employees":27,"gross_salary_raw":512.4416486497254,"gross_salary_formatted":"512.44","net_salary_formatted":"~ 458.64","vsaoi_employee_part":"53.81","non_taxable_minimum":"495.21","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":56.6,"employees":27,"gross_salary_raw":512.4416486497254,"gross_salary_formatted":"512.44","net_salary_formatted":"~ 458.64","vsaoi_employee_part":"53.81","non_taxable_minimum":"495.21","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"area_of_activity":{"columns":["legal_form_code","legal_form_code_text","area_of_activity"],"data":[["LIMITED_LIABILITY_COMPANY_SIA","Sabiedrība ar ierobežotu atbildību","pirmsskolas apmācības organizēšana\r\nvalodu padziļināta apmācība skolās\r\nestētiskā audzināšana\r\nbērnu ar aizkavētu attīstību apmācība\r\npasniedzēju kvalifikācijas paaugstināšanas kursu organizēšana\r\nsadarbība ar ārvalstu partneriem\r\ntulkošanas pakalpojumi\r\nkompjūteru zinību apmācība\r\nu.c. statūtos paredzētā darbība"]]},"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2845.6,"EUR","2024-10-09"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,22,"EUR"],[2018,24,"EUR"],[2009,7,"LVL"],[2010,10,"LVL"],[2011,12,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["1994-03-31"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2004-11-08","Mācību bezpeļņas organizācija sabiedrība ar ierobežotu atbildību \"TEMPLUM\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV76ZZZ40003189722","K","SIA","1994-04-07","Rīga, Meža iela 4",1048,101950634,100003003,"0010000"]]},"pdb_nm_komersantu_samaksato_nodoklu_kopsumas_odata":{"columns":["Taksacijas_gads","Uznemejdarbibas_forma","Pamatdarbibas_NACE_kods","Juridiska_adrese_ATVK_kods","Juridiska_adrese_ATVK_nosaukums","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","Videjais_nodarbinato_personu_skaits_cilv"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","8531  ","010092","Kurzemes rajons","88.39","31.68","56.60",27],[2023,"sabiedrība ar ierobežotu atbildību","8531  ","010092","Kurzemes rajons","64.56","21.09","43.37",24]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","12.08.2026"]]},"pdb_samaksato_nodoklu_kopsummas_cet":{"columns":["Nosaukums","Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_PVN_iemaksa","Taja_skaita_PVN_atmaksa","Taja_skaita_IIN_summa","Taja_skaita_VSAOI_summa","Videjais_nodarbinato_personu_skaits_cilv"],"data":[["TEMPLUM SIA","2025. gada 4. ceturksnis","23.61","0.00","0.00","8.77","14.81","26"],["TEMPLUM SIA","2026. gada 1. ceturksnis","22.48","0.00","0.00","7.62","14.83","27"],["TEMPLUM SIA","2026. gada 2. ceturksnis","21.62","0.0","0.0","7.09","14.49","27"]]},"income_statements":{"columns":["net_turnover","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_rev"],"data":[[156252,156252,134256,10003,94,11899,11899,11899,null],[173150,173150,151684,12152,95,9219,9219,9219,null],[29951,29951,27942,2107,168,-266,null,-266,null],[201065,201065,159286,13568,12,28319,28319,28319,120],[188677,188677,162715,13461,79,12422,12422,12422,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","inventories","non_cur_liab"],"data":[[911,13248,14159,5621,5621,19780,11391,8389,19780,null,null],[5582,18449,24583,4932,4932,29515,11588,17608,29515,552,319],[3407,1233,4640,2621,2621,7261,4906,2355,7261,null,null],[39836,20668,60504,5752,5752,66256,20101,45927,66256,null,228],[25170,44645,69815,5110,5110,74925,16577,58348,74925,null,null]]}},"eu_funds":{"periods":{"no":"2014-01-02","lidz":"2023-12-31"},"piezime":"Trīs dažādas lomas, kuru naudu NEDRĪKST saskaitīt kopā: saņēmējs = saņemtais ES atbalsts, partneris = dalība bez naudas datiem, izpildītājs = nopelnīts piegādes līgums projektā. \"izmaksats_eur\" ir izmaksātais projekta ATTIECINĀMAIS finansējums (visi avoti kopā), nevis tikai ES daļa. Avots: CFLA, periodi 2014-2020, 2021-2027, Atveseļošanas fonds.","ka_izpilditajs_projektos":{"ligumu_skaits":2,"kopa_bez_pvn_eur":2420.04,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[2074.32,"2014-07-01","Nodarbinātības valsts aģentūra","“Atbalsts bezdarbnieku izglītībai”"],[345.72,"2014-07-01","Nodarbinātības valsts aģentūra","Jauniešu garantijas"]]}}}}