{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103110188","dati_atjaunoti":"2026-11-03","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/40103110188"},"registration_number":"40103110188","company_name":"Sabiedrība ar ierobežotu atbildību \"EPA\"","company_type":"SIA","registered_date":"1993-12-17","area_of_activity":{"nace_code":"2553","nace_description":"Metālu mehāniska apstrāde"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,420348,-91049,1142414,18,"EUR"],[2024,614942,-358376,1609756,19,"EUR"],[2023,1001088,325612,2555807,19,"EUR"],[2022,1212714,502649,2281072,19,"EUR"],[2021,1268651,631610,1873924,19,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":18,"type_from_db":"UGP"},"income_data":{"net_turnover":420348,"inv_chg":2921,"oth_op_rev":436,"mat_exp":52890,"labour_exp":356297,"dep_exp":14923,"oth_op_exp":93028,"other_interest_revenues":2422,"income_before_income_taxes":-91011,"provision_for_income_taxes":38,"income_after_income_taxes":-91049,"net_income":-91049},"balance_data":{"cash":1089220,"accounts_receivable":7925,"inventories":7730,"cur_assets":1104875,"fixed_assets":37539,"non_cur_assets":37539,"assets":1142414,"cur_liab":348305,"non_cur_liab":400000,"equity":394109,"equities":1142414},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējie Ieņēmumi & Krāj. Izm."],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",420348,420348,false],["other_rev_source","total_rev_calc",3357,3357,false],["total_rev_calc","material_costs_exp",52890,52890,false],["total_rev_calc","labour_costs_exp",356297,356297,false],["total_rev_calc","other_op_costs_exp",93028,93028,false]]}},"financial_ratios":{"current_ratio":{"value":3.172147973758631},"quick_ratio":{"value":3.1499547810108957},"net_profit_margin":{"value":-0.21660386156232456},"roa":{"value":-0.07969877820124753},"roe":{"value":-0.2310249195019652},"debt_to_equity":{"value":1.898725986973147,"negative_equity":false},"asset_turnover":{"value":0.36794717151575523},"altman_z_score":{"value":1.1079260293042819},"roce":{"value":-0.11460769239487274}},"source_ids":{"financial_statement_id":"2267741","income_statement_id":"2267741","balance_sheet_id":"2267741"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":19,"type_from_db":"UGP"},"income_data":{"net_turnover":614942,"inv_chg":-6103,"mat_exp":68357,"labour_exp":358051,"dep_exp":52629,"oth_op_exp":101808,"income_before_income_taxes":27994,"provision_for_income_taxes":386370,"income_after_income_taxes":-358376,"net_income":-358376},"balance_data":{"cash":1533030,"accounts_receivable":21956,"inventories":4834,"cur_assets":1559820,"fixed_assets":49936,"non_cur_assets":49936,"assets":1609756,"cur_liab":724598,"non_cur_liab":400000,"equity":485158,"equities":1609756},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Krājumu izmaiņa (neto izmaksa)"],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",614942,614942,false],["total_rev_calc","inventory_cost_exp",6103,6103,false],["total_rev_calc","material_costs_exp",68357,68357,false],["total_rev_calc","labour_costs_exp",358051,358051,false],["total_rev_calc","other_op_costs_exp",101808,101808,false]]}},"financial_ratios":{"current_ratio":{"value":2.1526694801807347},"quick_ratio":{"value":2.1459981948611504},"net_profit_margin":{"value":-0.5827801646334125},"roa":{"value":-0.22262752864409263},"roe":{"value":-0.7386789458279571},"debt_to_equity":{"value":2.31800361943944,"negative_equity":false},"asset_turnover":{"value":0.382009447394512},"altman_z_score":{"value":1.243756696948912},"roce":{"value":0.03162599219574359}},"source_ids":{"financial_statement_id":"1991385","income_statement_id":"1991385","balance_sheet_id":"1991385"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":19,"type_from_db":"UGP"},"income_data":{"net_turnover":1001088,"inv_chg":-1808,"mat_exp":98251,"labour_exp":415435,"dep_exp":55852,"oth_op_exp":104129,"income_before_income_taxes":325613,"provision_for_income_taxes":1,"income_after_income_taxes":325612,"net_income":325612},"balance_data":{"cash":2422016,"accounts_receivable":62782,"inventories":10884,"cur_assets":2495682,"fixed_assets":60125,"non_cur_assets":60125,"assets":2555807,"cur_liab":166868,"equity":2388939,"equities":2555807},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Krājumu izmaiņa (neto izmaksa)"],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",1001088,1001088,false],["total_rev_calc","inventory_cost_exp",1808,1808,false],["total_rev_calc","material_costs_exp",98251,98251,false],["total_rev_calc","labour_costs_exp",415435,415435,false],["total_rev_calc","other_op_costs_exp",104129,104129,false]]}},"financial_ratios":{"current_ratio":{"value":14.956025121653044},"quick_ratio":{"value":14.890799913704246},"net_profit_margin":{"value":0.325258119166347},"roa":{"value":0.12740085616793442},"roe":{"value":0.1362998385475728},"debt_to_equity":{"value":0.06985025569928742,"negative_equity":false},"asset_turnover":{"value":0.39169154791422045},"altman_z_score":{"value":8.244626089353309},"roce":{"value":0.13630025714344318}},"source_ids":{"financial_statement_id":"1849944","income_statement_id":"1849944","balance_sheet_id":"1849944"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":19,"type_from_db":"UGP"},"income_data":{"net_turnover":1212714,"inv_chg":7125,"oth_op_rev":1,"mat_exp":157657,"labour_exp":327969,"dep_exp":60349,"oth_op_exp":129095,"income_before_income_taxes":544770,"provision_for_income_taxes":42121,"income_after_income_taxes":502649,"net_income":502649},"balance_data":{"cash":2137941,"accounts_receivable":18076,"inventories":12692,"cur_assets":2168709,"fixed_assets":112363,"non_cur_assets":112363,"assets":2281072,"cur_liab":217745,"equity":2063327,"equities":2281072},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējie Ieņēmumi & Krāj. Izm."],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",1212714,1212714,false],["other_rev_source","total_rev_calc",7126,7126,false],["total_rev_calc","material_costs_exp",157657,157657,false],["total_rev_calc","labour_costs_exp",327969,327969,false],["total_rev_calc","other_op_costs_exp",129095,129095,false]]}},"financial_ratios":{"current_ratio":{"value":9.959856713127742},"quick_ratio":{"value":9.901568348297321},"net_profit_margin":{"value":0.414482722224696},"roa":{"value":0.22035648151395484},"roe":{"value":0.2436109254616452},"debt_to_equity":{"value":0.10553101859278728,"negative_equity":false},"asset_turnover":{"value":0.5316421401867192},"altman_z_score":{"value":6.6318572444792485},"roce":{"value":0.26402504304940516}},"source_ids":{"financial_statement_id":"1725278","income_statement_id":"1725278","balance_sheet_id":"1725278"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":19,"type_from_db":"UGP"},"income_data":{"net_turnover":1268651,"inv_chg":-2448,"oth_op_rev":4096,"mat_exp":163916,"labour_exp":315059,"dep_exp":61057,"oth_op_exp":98651,"income_before_income_taxes":631616,"provision_for_income_taxes":6,"income_after_income_taxes":631610,"net_income":631610},"balance_data":{"cash":1623461,"accounts_receivable":70951,"inventories":9226,"cur_assets":1703638,"fixed_assets":170286,"non_cur_assets":170286,"assets":1873924,"cur_liab":144730,"equity":1729194,"equities":1873924},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējie Ieņēmumi & Krāj. Izm."],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",1268651,1268651,false],["other_rev_source","total_rev_calc",1648,1648,false],["total_rev_calc","material_costs_exp",163916,163916,false],["total_rev_calc","labour_costs_exp",315059,315059,false],["total_rev_calc","other_op_costs_exp",98651,98651,false]]}},"financial_ratios":{"current_ratio":{"value":11.77114627236924},"quick_ratio":{"value":11.707399986181166},"net_profit_margin":{"value":0.49785953741415095},"roa":{"value":0.3370520896258333},"roe":{"value":0.36526265994445967},"debt_to_equity":{"value":0.08369795407571388,"negative_equity":false},"asset_turnover":{"value":0.6770023757633714},"altman_z_score":{"value":8.118974774092235},"roce":{"value":0.3652661297691294}},"source_ids":{"financial_statement_id":"1430320","income_statement_id":"1430320","balance_sheet_id":"1430320"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 12.09.1997 ","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,"482.67","50.07","101.80",18,"1 382.51","~ 1 021.99"],[2023,"318.95","50.66","105.96",19,"1 363.26","~ 1 009.69"],[2022,"409.95","40.23","85.62",19,"1 101.57","~ 798.57"]]},"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 3. ceturksnis","43.02","8.81","23.28",18,"1 264.63","~ 983.47"],["2026. gada 2. ceturksnis","54.77","9.51","24.88",18,"1 351.54","~ 1 041.42"],["2026. gada 1. ceturksnis","48.32","8.99","23.91",18,"1 298.85","~ 1 006.29"],["2025. gada 4. ceturksnis","40.13","8.38","22.78",18,"1 237.47","~ 955.16"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":101.8,"employees":18,"gross_salary_raw":1382.506002629206,"gross_salary_formatted":"1 382.51","net_salary_formatted":"~ 1 021.99","vsaoi_employee_part":"145.16","non_taxable_minimum":"160.57","iin_part":"215.35","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":101.8,"employees":18,"gross_salary_raw":1382.506002629206,"gross_salary_formatted":"1 382.51","net_salary_formatted":"~ 1 021.99","vsaoi_employee_part":"145.16","non_taxable_minimum":"160.57","iin_part":"215.35","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","apmācību rīkošana\r\nbartera darījumi \r\ndīleru pakalpojumi \r\njaunu tehnoloģiju ieviešana\r\nnekustamā īpašuma pirkšana un pārdošana \r\nnoliktavu pakalpojumi \r\nvalūtas pirkšana-pārdošana \r\ntirdzniecība, t.sk ar medikamentu un medicīnas iekārtu \r\nmedicīnas pakalpojumi \r\nu.c. statūtos paredzētā darbība \r\n"]]},"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",14231,"EUR","2015-12-03"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,18,"EUR"],[2021,19,"EUR"],[2023,19,"EUR"],[2017,19,"EUR"],[2016,20,"EUR"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2004-07-12","Sabiedrība ar ierobežotu atbildību Ražošanas komercfirma \"EPA\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV55ZZZ40103110188","K","SIA","1993-12-17","Rīga, Gardenes iela 3 - 18",1002,112896983,100003003,"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","2553  ","010095","Zemgales priekšpilsēta","482.67","50.07","101.80",18],[2023,"sabiedrība ar ierobežotu atbildību","2562  ","010095","Zemgales priekšpilsēta","318.95","50.66","105.96",19],[2022,"sabiedrība ar ierobežotu atbildību","2562  ","010095","Zemgales priekšpilsēta","409.95","40.23","85.62",19]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 12.09.1997 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba saistību izpilde","06.10.2026"]]},"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":[["EPA SIA","2026. gada 3. ceturksnis","43.02","10.89","0.0","8.81","23.28","18"],["EPA SIA","2026. gada 2. ceturksnis","54.77","20.36","0.0","9.51","24.88","18"],["EPA SIA","2026. gada 1. ceturksnis","48.32","15.71","0.36","8.99","23.91","18"],["EPA SIA","2025. gada 4. ceturksnis","40.13","8.95","0.00","8.38","22.78","18"]]}}}