{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003555452","dati_atjaunoti":"2026-09-24","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/40003555452"},"registration_number":"40003555452","company_name":"SABIEDRĪBA AR IEROBEŽOTU ATBILDĪBU \"BALTIJAS TESTĒŠANAS CENTRS\"","company_type":"SIA","registered_date":"2001-07-25","area_of_activity":{"nace_code":"7120","nace_description":"Tehniskā pārbaude un analīze"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,421639,-5123,35923,20,"EUR"],[2024,427482,-109301,91882,20,"EUR"],[2023,509884,56005,173230,20,"EUR"],[2022,419527,-17105,92306,22,"EUR"],[2021,331082,-120525,150537,22,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":20,"type_from_db":"UGP"},"income_data":{"net_turnover":421639,"cogs":26035,"gross_prof":395604,"sell_exp":341216,"admin_exp":4610,"oth_op_rev":72,"oth_op_exp":63667,"other_interest_revenues":13859,"interest_expenses":5165,"income_before_income_taxes":-5123,"income_after_income_taxes":-5123,"net_income":-5123},"balance_data":{"cash":4858,"accounts_receivable":20604,"inventories":362,"cur_assets":25824,"fixed_assets":9909,"intangible_assets":190,"non_cur_assets":10099,"assets":35923,"cur_liab":109576,"equity":-73653,"equities":35923},"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",26035,26035,false],["net_turnover_source","gross_profit_calc",395604,395604,false],["gross_profit_calc","selling_exp",341216,341216,false],["gross_profit_calc","admin_exp",4610,4610,false],["gross_profit_calc","other_op_exp_exp",63667,63667,false]]}},"financial_ratios":{"current_ratio":{"value":0.23567204497335184},"quick_ratio":{"value":0.23236840183981894},"net_profit_margin":{"value":-0.012150204321706484},"roa":{"value":-0.14261058374857333},"roe":{"value":0.06955589045931598},"debt_to_equity":{"value":-1.4877330183427695,"negative_equity":true},"interest_coverage":{"value":0.008131655372700872},"asset_turnover":{"value":11.737299223338807},"altman_z_score":{"value":8.026906576585546},"roce":{"value":-0.0005702415380228911}},"source_ids":{"financial_statement_id":"2297653","income_statement_id":"2297653","balance_sheet_id":"2297653"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":20,"type_from_db":"UGP"},"income_data":{"net_turnover":427482,"cogs":446379,"gross_prof":-18897,"admin_exp":135097,"oth_op_rev":46650,"oth_op_exp":1957,"income_before_income_taxes":-109301,"income_after_income_taxes":-109301,"net_income":-109301},"balance_data":{"cash":28530,"accounts_receivable":46885,"inventories":72,"cur_assets":75487,"fixed_assets":16395,"non_cur_assets":16395,"assets":91882,"cur_liab":154411,"equity":-62529,"equities":91882},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",446379,446379,false],["net_turnover_source","gross_profit_calc",18897,-18897,true],["gross_profit_calc","admin_exp",135097,135097,false],["gross_profit_calc","other_op_exp_exp",1957,1957,false],["gross_profit_calc","ebit_calc",155951,-155951,true]]}},"financial_ratios":{"current_ratio":{"value":0.4888706115496953},"quick_ratio":{"value":0.48840432352617363},"net_profit_margin":{"value":-0.2556856195114648},"roa":{"value":-1.189580113623996},"roe":{"value":1.7480049257144685},"debt_to_equity":{"value":-2.469430184394441,"negative_equity":true},"asset_turnover":{"value":4.652510829106898},"altman_z_score":{"value":-0.4151956536027708},"roce":{"value":1.7480049257144685}},"source_ids":{"financial_statement_id":"2038966","income_statement_id":"2038966","balance_sheet_id":"2038966"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":20,"type_from_db":"UGP"},"income_data":{"net_turnover":509884,"cogs":347275,"gross_prof":162609,"admin_exp":100416,"oth_op_exp":6188,"income_before_income_taxes":56005,"income_after_income_taxes":56005,"net_income":56005},"balance_data":{"cash":59541,"accounts_receivable":89453,"inventories":18,"cur_assets":149012,"fixed_assets":24218,"non_cur_assets":24218,"assets":173230,"cur_liab":126458,"equity":46772,"equities":173230},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",347275,347275,false],["net_turnover_source","gross_profit_calc",162609,162609,false],["gross_profit_calc","admin_exp",100416,100416,false],["gross_profit_calc","other_op_exp_exp",6188,6188,false],["gross_profit_calc","ebit_calc",56005,56005,false]]}},"financial_ratios":{"current_ratio":{"value":1.1783517057046609},"quick_ratio":{"value":1.178209365955495},"net_profit_margin":{"value":0.10983870841210942},"roa":{"value":0.323298504877908},"roe":{"value":1.1974044300008553},"debt_to_equity":{"value":2.703711622338151,"negative_equity":false},"asset_turnover":{"value":2.943393176701495},"altman_z_score":{"value":4.419377506947363},"roce":{"value":1.1974044300008553}},"source_ids":{"financial_statement_id":"1891512","income_statement_id":"1891512","balance_sheet_id":"1891512"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":22,"type_from_db":"UGP"},"income_data":{"net_turnover":419527,"cogs":342054,"gross_prof":77473,"admin_exp":105204,"oth_op_rev":11585,"oth_op_exp":959,"income_before_income_taxes":-17105,"income_after_income_taxes":-17105,"net_income":-17105},"balance_data":{"cash":22485,"accounts_receivable":43140,"inventories":51,"cur_assets":65676,"investments":2134,"fixed_assets":24496,"non_cur_assets":26630,"assets":92306,"cur_liab":101539,"equity":-9233,"equities":92306},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",342054,342054,false],["net_turnover_source","gross_profit_calc",77473,77473,false],["gross_profit_calc","admin_exp",105204,105204,false],["gross_profit_calc","other_op_exp_exp",959,959,false],["gross_profit_calc","ebit_calc",28690,-28690,true]]}},"financial_ratios":{"current_ratio":{"value":0.6468056608790711},"quick_ratio":{"value":0.6463033908153517},"net_profit_margin":{"value":-0.04077210763550379},"roa":{"value":-0.18530756397200615},"roe":{"value":1.852593956460522},"debt_to_equity":{"value":-10.997400628181524,"negative_equity":true},"asset_turnover":{"value":4.544959157584556},"altman_z_score":{"value":3.558634813043011},"roce":{"value":1.852593956460522}},"source_ids":{"financial_statement_id":"1715885","income_statement_id":"1715885","balance_sheet_id":"1715885"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":22,"type_from_db":"UGP"},"income_data":{"net_turnover":331082,"cogs":359484,"gross_prof":-28402,"admin_exp":107906,"oth_op_rev":16422,"oth_op_exp":639,"income_before_income_taxes":-120525,"income_after_income_taxes":-120525,"net_income":-120525},"balance_data":{"cash":71340,"accounts_receivable":47312,"inventories":69,"cur_assets":118721,"investments":2134,"fixed_assets":29663,"intangible_assets":19,"non_cur_assets":31816,"assets":150537,"cur_liab":142665,"equity":7872,"equities":150537},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",359484,359484,false],["net_turnover_source","gross_profit_calc",28402,-28402,true],["gross_profit_calc","admin_exp",107906,107906,false],["gross_profit_calc","other_op_exp_exp",639,639,false],["gross_profit_calc","ebit_calc",136947,-136947,true]]}},"financial_ratios":{"current_ratio":{"value":0.832166263624575},"quick_ratio":{"value":0.8316826131146392},"net_profit_margin":{"value":-0.36403368349834786},"roa":{"value":-0.8006337312421531},"roe":{"value":-15.310594512195122},"debt_to_equity":{"value":18.123094512195124,"negative_equity":false},"asset_turnover":{"value":2.1993396972172956},"altman_z_score":{"value":-0.33920518264236943},"roce":{"value":-15.310594512195122}},"source_ids":{"financial_statement_id":"1381387","income_statement_id":"1381387","balance_sheet_id":"1381387"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 05.09.2001 ","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,"230.53","68.16","113.68",18,"1 543.84","~ 1 125.10"],[2023,"224.77","52.40","90.28",18,"1 226.06","~ 922.01"]]},"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","19.1","4.89","10.39",17,"597.61","~ 534.86"],["2026. gada 1. ceturksnis","13.03","4.58","6.85",17,"394.00","~ 352.63"],["2025. gada 4. ceturksnis","38.72","11.69","22.48",18,"1 221.17","~ 944.29"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":113.68,"employees":18,"gross_salary_raw":1543.8436382994905,"gross_salary_formatted":"1 543.84","net_salary_formatted":"~ 1 125.10","vsaoi_employee_part":"162.10","non_taxable_minimum":"98.52","iin_part":"256.64","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":113.68,"employees":18,"gross_salary_raw":1543.8436382994905,"gross_salary_formatted":"1 543.84","net_salary_formatted":"~ 1 125.10","vsaoi_employee_part":"162.10","non_taxable_minimum":"98.52","iin_part":"256.64","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",2814,"EUR","2016-06-29"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,31,"EUR"],[2018,30,"EUR"],[2011,32,"LVL"],[2012,33,"LVL"],[2013,35,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2001-05-30"]]},"register_name_history":{"columns":["date_to"],"data":[["2004-04-16"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV63ZZZ40003555452","K","SIA","2001-07-25","Rīga, Gustava Zemgala gatve 83",1039,106692196,100003003,"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","7120  ","010094","Vidzemes priekšpilsēta","230.53","68.16","113.68",18],[2023,"sabiedrība ar ierobežotu atbildību","7120  ","010094","Vidzemes priekšpilsēta","224.77","52.40","90.28",18]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 05.09.2001 ","nav","nav"]]},"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":[["BALTIJAS TESTĒŠANAS CENTRS SIA","2025. gada 4. ceturksnis","38.72","4.52","0.00","11.69","22.48","18"],["BALTIJAS TESTĒŠANAS CENTRS SIA","2026. gada 1. ceturksnis","13.03","1.76","0.17","4.58","6.85","17"],["BALTIJAS TESTĒŠANAS CENTRS SIA","2026. gada 2. ceturksnis","19.1","3.78","0.0","4.89","10.39","17"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes"],"data":[[425045,394944,30101,101313,37853,892,-34251,-34251,-34251,null],[468995,408698,60297,40420,3261,4658,18480,null,15943,1319],[732270,423452,308818,105618,1596,4255,200541,200541,200541,null],[331082,359484,-28402,107906,16422,639,-120525,-120525,-120525,null],[419527,342054,77473,105204,11585,959,-17105,-17105,-17105,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","investments","fixed_assets","intangible_assets","non_cur_assets","assets","cur_liab","equity","equities","non_cur_liab","provisions"],"data":[[12367,27981,93,40441,2134,13695,207,16036,56477,128621,-72144,56477,null,null],[221250,64637,220,286107,null,34820,2568,39308,325415,55516,265081,325415,1787,3031],[179228,15581,31,194840,2134,9725,37,11896,206736,78339,128397,206736,null,null],[71340,47312,69,118721,2134,29663,19,31816,150537,142665,7872,150537,null,null],[22485,43140,51,65676,2134,24496,null,26630,92306,101539,-9233,92306,null,null]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_tax","cfo_im_net","cfi_acq_stk","cfi_acq_fa","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_rcv","cff_net","cfo_im_int","cff_ln_repay","cff_div_pd"],"data":[[18480,35962,167436,8236,159200,1170,22132,7028,115,-16159,-15799,127242,94008,221250,null,null,null,null,null],[24518,42368,-68808,862,-69670,null,-12414,null,null,-12414,-11982,-89556,221250,131684,4500,4500,null,null,null],[87805,107546,242916,-556,242244,null,-26820,null,null,-26820,-9596,201328,131684,333012,null,-4500,-116,-4500,null],[211428,243786,213965,-28186,185779,null,-54959,null,null,-54959,-8897,123999,473833,597832,null,null,null,null,null],[-117887,-55356,-223342,-52404,-275746,null,-14218,5688,null,-8530,-414,-509690,597832,88142,null,-225000,null,null,-225000]]}}}