{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003324022","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/40003324022"},"registration_number":"40003324022","company_name":"SIA \"KOMERCIZGLĪTĪBAS CENTRS\"","company_type":"SIA","registered_date":"1997-01-14","area_of_activity":{"nace_code":"8559","nace_description":"Citur neklasificēta izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,996566,139416,648298,14,"EUR"],[2024,766306,3162,319956,14,"EUR"],[2023,1235881,211193,412871,14,"EUR"],[2022,949384,110117,347592,14,"EUR"],[2021,793799,367195,557936,14,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":996566,"cogs":443983,"gross_prof":552583,"sell_exp":40519,"admin_exp":371660,"oth_op_rev":186211,"oth_op_exp":186676,"income_before_income_taxes":139939,"provision_for_income_taxes":523,"income_after_income_taxes":139416,"net_income":139416},"balance_data":{"cash":385568,"accounts_receivable":249670,"cur_assets":635238,"fixed_assets":3080,"intangible_assets":9980,"non_cur_assets":13060,"assets":648298,"cur_liab":501307,"equity":146991,"equities":648298},"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",443983,443983,false],["net_turnover_source","gross_profit_calc",552583,552583,false],["gross_profit_calc","selling_exp",40519,40519,false],["gross_profit_calc","admin_exp",371660,371660,false],["gross_profit_calc","other_op_exp_exp",186676,186676,false]]}},"financial_ratios":{"current_ratio":{"value":1.2671636342600443},"quick_ratio":{"value":1.2671636342600443},"net_profit_margin":{"value":0.13989640425220207},"roa":{"value":0.21504925204149944},"roe":{"value":0.9484662326264873},"debt_to_equity":{"value":3.410460504384622,"negative_equity":false},"asset_turnover":{"value":1.5372035699631958},"altman_z_score":{"value":2.6681117075033773},"roce":{"value":0.952024273594982}},"source_ids":{"financial_statement_id":"2252174","income_statement_id":"2252174","balance_sheet_id":"2252174"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":766306,"cogs":338663,"gross_prof":427643,"sell_exp":8776,"admin_exp":419985,"oth_op_rev":4718,"income_before_income_taxes":3600,"provision_for_income_taxes":438,"income_after_income_taxes":3162,"net_income":3162},"balance_data":{"cash":197687,"accounts_receivable":111565,"inventories":56,"cur_assets":309308,"fixed_assets":3301,"intangible_assets":7347,"non_cur_assets":10648,"assets":319956,"cur_liab":312381,"equity":7575,"equities":319956},"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",338663,338663,false],["net_turnover_source","gross_profit_calc",427643,427643,false],["gross_profit_calc","selling_exp",8776,8776,false],["gross_profit_calc","admin_exp",419985,419985,false],["gross_profit_calc","ebit_calc",1118,-1118,true]]}},"financial_ratios":{"current_ratio":{"value":0.9901626539386198},"quick_ratio":{"value":0.9899833856732644},"net_profit_margin":{"value":0.004126288975944335},"roa":{"value":0.009882608858718073},"roe":{"value":0.4174257425742574},"debt_to_equity":{"value":41.23841584158416,"negative_equity":false},"asset_turnover":{"value":2.3950355673905164},"altman_z_score":{"value":2.4485551792693863},"roce":{"value":0.4752475247524752}},"source_ids":{"financial_statement_id":"2051946","income_statement_id":"2051946","balance_sheet_id":"2051946"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":1235881,"cogs":583167,"gross_prof":652714,"sell_exp":13885,"admin_exp":428720,"oth_op_rev":11226,"oth_op_exp":8600,"income_before_income_taxes":212735,"provision_for_income_taxes":1542,"income_after_income_taxes":211193,"net_income":211193},"balance_data":{"cash":337292,"accounts_receivable":54311,"cur_assets":391603,"fixed_assets":4601,"intangible_assets":16667,"non_cur_assets":21268,"assets":412871,"cur_liab":197409,"equity":215462,"equities":412871},"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",583167,583167,false],["net_turnover_source","gross_profit_calc",652714,652714,false],["gross_profit_calc","selling_exp",13885,13885,false],["gross_profit_calc","admin_exp",428720,428720,false],["gross_profit_calc","other_op_exp_exp",8600,8600,false]]}},"financial_ratios":{"current_ratio":{"value":1.9837140150651693},"quick_ratio":{"value":1.9837140150651693},"net_profit_margin":{"value":0.1708845754566985},"roa":{"value":0.5115229696442715},"roe":{"value":0.9801867614707002},"debt_to_equity":{"value":0.9162126036145585,"negative_equity":false},"asset_turnover":{"value":2.993382921057667},"altman_z_score":{"value":5.825969929201635},"roce":{"value":0.9873434758797375}},"source_ids":{"financial_statement_id":"1898709","income_statement_id":"1898709","balance_sheet_id":"1898709"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":949384,"cogs":418254,"gross_prof":531130,"sell_exp":8353,"admin_exp":400939,"oth_op_rev":1653,"oth_op_exp":13374,"income_before_income_taxes":110117,"income_after_income_taxes":110117,"net_income":110117},"balance_data":{"cash":165742,"accounts_receivable":156226,"cur_assets":321968,"fixed_assets":4541,"intangible_assets":21083,"non_cur_assets":25624,"assets":347592,"cur_liab":166030,"equity":181562,"equities":347592},"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",418254,418254,false],["net_turnover_source","gross_profit_calc",531130,531130,false],["gross_profit_calc","selling_exp",8353,8353,false],["gross_profit_calc","admin_exp",400939,400939,false],["gross_profit_calc","other_op_exp_exp",13374,13374,false]]}},"financial_ratios":{"current_ratio":{"value":1.9392158043727037},"quick_ratio":{"value":1.9392158043727037},"net_profit_margin":{"value":0.11598784053660058},"roa":{"value":0.3167995811180925},"roe":{"value":0.6064980557605666},"debt_to_equity":{"value":0.9144534649320893,"negative_equity":false},"asset_turnover":{"value":2.7313171764597572},"altman_z_score":{"value":4.93352866184359},"roce":{"value":0.6064980557605666}},"source_ids":{"financial_statement_id":"1743480","income_statement_id":"1743480","balance_sheet_id":"1743480"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":793799,"cogs":334372,"gross_prof":459427,"sell_exp":12171,"admin_exp":370878,"oth_op_rev":361903,"oth_op_exp":500,"income_before_income_taxes":437781,"provision_for_income_taxes":70586,"income_after_income_taxes":367195,"net_income":367195},"balance_data":{"cash":406108,"accounts_receivable":149713,"cur_assets":555821,"fixed_assets":2115,"non_cur_assets":2115,"assets":557936,"cur_liab":115652,"equity":442284,"equities":557936},"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",334372,334372,false],["net_turnover_source","gross_profit_calc",459427,459427,false],["gross_profit_calc","selling_exp",12171,12171,false],["gross_profit_calc","admin_exp",370878,370878,false],["gross_profit_calc","other_op_exp_exp",500,500,false]]}},"financial_ratios":{"current_ratio":{"value":4.8059782796665855},"quick_ratio":{"value":4.8059782796665855},"net_profit_margin":{"value":0.4625793179381682},"roa":{"value":0.6581310401192968},"roe":{"value":0.830224471154281},"debt_to_equity":{"value":0.2614880936231019,"negative_equity":false},"asset_turnover":{"value":1.4227420349287374},"altman_z_score":{"value":6.701064011511171},"roce":{"value":0.989818758987438}},"source_ids":{"financial_statement_id":"1390664","income_statement_id":"1390664","balance_sheet_id":"1390664"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 10.03.1997 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav"},"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,"290.64","50.27","98.85",15,"1 610.93","~ 1 167.97"],[2023,"408.50","63.73","109.35",18,"1 485.04","~ 1 087.52"]]},"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","125.64","18.36","35.96",13,"2 704.76","~ 1 943.71"],["2026. gada 1. ceturksnis","63.71","13.50","27.84",13,"2 094.00","~ 1 536.48"],["2025. gada 4. ceturksnis","78.06","13.29","28.67",13,"2 156.43","~ 1 567.91"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":98.85,"employees":15,"gross_salary_raw":1610.9318470714777,"gross_salary_formatted":"1 610.93","net_salary_formatted":"~ 1 167.97","vsaoi_employee_part":"169.15","non_taxable_minimum":"72.71","iin_part":"273.81","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":98.85,"employees":15,"gross_salary_raw":1610.9318470714777,"gross_salary_formatted":"1 610.93","net_salary_formatted":"~ 1 167.97","vsaoi_employee_part":"169.15","non_taxable_minimum":"72.71","iin_part":"273.81","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",4260,"EUR","2015-09-17"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,12,"EUR"],[2018,12,"EUR"],[2011,10,"LVL"],[2012,13,"LVL"],[2013,12,"LVL"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2004-12-10","Sabiedrība ar ierobežotu atbildību \"KOMERCIZGLĪTĪBAS CENTRS\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV30ZZZ40003324022","K","SIA","1997-01-14","Rīga, Brīvības iela 40 - 10",1050,112039850,100003003,"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","8559  ","010091","Centra rajons","290.64","50.27","98.85",15],[2023,"sabiedrība ar ierobežotu atbildību","8559  ","010091","Centra rajons","408.50","63.73","109.35",18]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 10.03.1997 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["KOMERCIZGLĪTĪBAS CENTRS SIA","2025. gada 4. ceturksnis","78.06","35.91","0.00","13.29","28.67","13"],["KOMERCIZGLĪTĪBAS CENTRS SIA","2026. gada 1. ceturksnis","63.71","22.40","0.09","13.50","27.84","13"],["KOMERCIZGLĪTĪBAS CENTRS SIA","2026. gada 2. ceturksnis","125.64","57.45","0.0","18.36","35.96","13"]]},"deminimis":{"columns":["assign_date","assigned_amount","assigner_title","program_title","instrument_title","regul_title","project_title"],"data":[["2026-02-17",500,"Latvijas Informācijas tehnoloģiju klasteris","ANM 2.2.1.1.i.  investīcija \"Atbalsts Digitālo inovāciju centru un reģionālo kontaktpunktu izveidei ","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","38bdca5b"],["2025-05-13",9980,"Latvijas Investīciju un attīstības aģentūra","ANM 2.2.1.2.i. investīcija \"Atbalsts procesu digitalizācijai komercdarbībā\"","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","06991148"],["2024-10-31",278200,"Centrālā finanšu un līgumu aģentūra","Eiropas Savienības Atveseļošanas un noturības mehānisma plāna 2.2. reformu un investīciju virziena \"Uzņēmumu digitālā transformācija un inovācijas\" 2.2.1.5.i. investīcijas \"Mediju nozares uzņēmumu digitālās transformācijas veicināšana\" pasākuma \"Mācības mediju nozares speciālistu digitālās kompetences un zināšanu pilnveidošanai\" atbalsta programma","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","e14ef32a"],["2023-10-26",11225.69,"Latvijas Investīciju un attīstības aģentūra","Starptautiskās konkurētspējas veicināšana (SAM 3.2.1.2.)","01 Tiešais maksājums (grants)","1407/2013 Vispārējā tautsaimniecība (1407/2013)","2f10fbc9"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_rev","other_interest_revenues","interest_expenses","provision_for_income_taxes"],"data":[[1005033,466658,538375,17436,336312,810,183817,183817,183817,null,null,null,null],[534973,244006,290967,3888,147460,5214,127816,null,109009,134,2723,9446,18807],[822664,351262,471402,12639,295890,15,162858,162858,162858,null,null,null,null],[793799,334372,459427,12171,370878,500,437781,367195,367195,361903,null,null,70586],[949384,418254,531130,8353,400939,13374,110117,110117,110117,1653,null,null,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","marketable_securities","non_cur_liab","intangible_assets"],"data":[[244256,204837,449093,5679,5679,454772,166670,288102,454772,null,null,null],[329107,65274,462609,3282,3282,465891,138759,192194,465891,68228,134938,null],[389406,138971,528377,5178,5178,533555,176625,356930,533555,null,null,null],[406108,149713,555821,2115,2115,557936,115652,442284,557936,null,null,null],[165742,156226,321968,4541,25624,347592,166030,181562,347592,null,null,21083]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_int","cfo_im_tax","cfo_im_net","cfi_acq_fa","cfi_ln_md","cfi_ln_rcv","cfi_int_rcv","cfi_net","effect_of_exchange_rate_change","net_increase","at_beginning_of_year","at_end_of_year","cff_ln_repay","cff_div_pd"],"data":[[127816,138140,169803,9484,1551,158768,3113,1200,1153,1835,-1325,285,157728,171379,329107,null,null],[135949,null,null,-4723,-25807,null,-25546,-10934,1072,323,null,92,-196106,329107,133001,-134938,-85000],[125541,null,null,null,-13663,null,-18641,null,10676,272,null,12,97016,133001,230017,null,-66500],[127864,null,null,null,-20785,null,-1972,null,null,null,null,null,-38210,327285,289075,null,-101111],[101521,null,null,null,-11151,null,null,-50000,null,null,null,null,-10534,289075,278541,null,-196111]]}},"public_procurement":{"kopa_eur":79985,"ligumu_skaits":5,"periods":{"no":"2019-04-23","lidz":"2020-10-26"},"lielakie_ligumi":{"columns":["summa_eur","datums","pasutitajs","iepirkums"],"data":[[41500,"2020-02-21","Valsts izglītības satura centrs","Modulāro profesionālās izglītības programmu izstrāde"],[21730,"2020-10-26","Valsts izglītības satura centrs","Modulāro profesionālās izglītības programmu izstrāde"],[10865,"2020-10-16","Valsts izglītības satura centrs","Modulāro profesionālās izglītības programmu izstrāde"],[5890,"2020-10-22","Valsts izglītības satura centrs","Profesionālās kvalifikācijas eksāmenu satura izstrāde"],[null,"2019-04-23","Latvijas Universitāte","„Akadēmiskā personāla specializētās mācības Eiropas Sociālā fonda (ESF) projektu vajadzībām\""]]},"pasutitaji":{"columns":["pasutitajs","summa_eur","ligumu_skaits"],"data":[["Valsts izglītības satura centrs",79985,4],["Latvijas Universitāte",null,1]]},"pa_gadiem":{"2020":{"summa_eur":79985,"ligumu_skaits":4},"2019":{"ligumu_skaits":1}},"bez_publicetas_summas":1,"piezime":"Summa ir līgumos nolīgtā, ne izmaksātā. Vienošanās ar vairākiem uzvarētājiem kopsummā NAV ieskaitītas (tur apjoms ir kopīgs un maksimālais). Dati: EIS publicētie dokumenti kopš 2018. gada; 2018.-2020. gads nav pilnīgs."},"eu_funds":{"periods":{"no":"2015-12-27","lidz":"2029-12-31"},"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_finansejuma_sanemejs":{"projektu_skaits":1,"pabeigti":1,"es_finansejums_eur":1963434.68,"attiecinamas_izmaksas_eur":1963434.68,"izmaksats_eur":1963434.68,"izmaksats_projektiem":1,"lielakie_projekti":{"columns":["projekts","programma","fonds","es_finansejums_eur","attiecinamas_izmaksas_eur","statuss","sakums","beigas"],"data":[["\"Latvijas Mediju nozares kompetenču centrs\"","Mācības mediju nozares speciālistu digitālās kompetences un zināšanu pilnveidošanai","AF",1963434.68,1963434.68,"Pabeigts","2024-11-21","2026-06-30"]]}},"ka_izpilditajs_projektos":{"ligumu_skaits":75,"kopa_bez_pvn_eur":6263069.12,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[484645,"2018-08-08","Latvijas Tirdzniecības un rūpniecības kamera","LTRK netehnoloģisko apmācību projekts"],[261412,"2017-07-27","Latvijas Tirdzniecības un rūpniecības kamera","LTRK netehnoloģisko apmācību projekts"],[217800,"2026-03-10","Latvijas Logu un durvju ražotāju asociācija","\"Būvindustrijas un saistīto nozaru nodarbināto prasmju pilnveides un produktivitātes apmācību projekts\""],[198130,"2023-03-29","Latvijas Tirdzniecības un rūpniecības kamera","LTRK netehnoloģisko apmācību projekts"],[198000,"2023-09-06","Latvijas Tirdzniecības un rūpniecības kamera","LTRK netehnoloģisko apmācību projekts"]]}}}}