{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103198736","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/40103198736"},"registration_number":"40103198736","company_name":"Sabiedrība ar ierobežotu atbildību \"Tenisa akadēmija\"","company_type":"SIA","registered_date":"2008-10-30","area_of_activity":{"nace_code":"9312","nace_description":"Sporta klubu darbība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,62100,5660,13632,3,"EUR"],[2024,53074,4803,9363,2,"EUR"],[2023,20155,503,4696,2,"EUR"],[2022,0,-114,null,1,"EUR"],[2021,0,-104,50,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":62100,"cogs":49152,"gross_prof":12948,"sell_exp":54,"admin_exp":4505,"oth_op_exp":2889,"other_interest_revenues":160,"income_before_income_taxes":5660,"income_after_income_taxes":5660,"net_income":5660},"balance_data":{"cash":2110,"accounts_receivable":11497,"cur_assets":13607,"intangible_assets":25,"non_cur_assets":25,"assets":13632,"cur_liab":6684,"equity":6948,"equities":13632},"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",49152,49152,false],["net_turnover_source","gross_profit_calc",12948,12948,false],["gross_profit_calc","selling_exp",54,54,false],["gross_profit_calc","admin_exp",4505,4505,false],["gross_profit_calc","other_op_exp_exp",2889,2889,false]]}},"financial_ratios":{"current_ratio":{"value":2.035757031717534},"quick_ratio":{"value":2.035757031717534},"net_profit_margin":{"value":0.09114331723027375},"roa":{"value":0.41519953051643194},"roe":{"value":0.8146229130685089},"debt_to_equity":{"value":0.9620034542314335,"negative_equity":false},"asset_turnover":{"value":4.555457746478873},"altman_z_score":{"value":7.068790086663759},"roce":{"value":0.8146229130685089}},"source_ids":{"financial_statement_id":"2231555","income_statement_id":"2231555","balance_sheet_id":"2231555"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":53074,"cogs":47344,"gross_prof":5730,"sell_exp":338,"admin_exp":613,"oth_op_exp":70,"other_interest_revenues":94,"income_before_income_taxes":4803,"income_after_income_taxes":4803,"net_income":4803},"balance_data":{"accounts_receivable":9327,"cur_assets":9327,"intangible_assets":36,"non_cur_assets":36,"assets":9363,"cur_liab":4340,"equity":5023,"equities":9363},"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",47344,47344,false],["net_turnover_source","gross_profit_calc",5730,5730,false],["gross_profit_calc","selling_exp",338,338,false],["gross_profit_calc","admin_exp",613,613,false],["gross_profit_calc","other_op_exp_exp",70,70,false]]}},"financial_ratios":{"current_ratio":{"value":2.149078341013825},"quick_ratio":{"value":2.149078341013825},"net_profit_margin":{"value":0.09049628820137921},"roa":{"value":0.5129766100608779},"roe":{"value":0.9562014732231734},"debt_to_equity":{"value":0.8640254827792156,"negative_equity":false},"asset_turnover":{"value":5.66848232404144},"altman_z_score":{"value":8.573347975731517},"roce":{"value":0.9562014732231734}},"source_ids":{"financial_statement_id":"2036083","income_statement_id":"2036083","balance_sheet_id":"2036083"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":20155,"cogs":17830,"gross_prof":2325,"sell_exp":1358,"admin_exp":467,"oth_op_rev":56,"oth_op_exp":53,"income_before_income_taxes":503,"income_after_income_taxes":503,"net_income":503},"balance_data":{"cash":2691,"accounts_receivable":1960,"cur_assets":4651,"intangible_assets":45,"non_cur_assets":45,"assets":4696,"cur_liab":4477,"equity":219,"equities":4696},"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",17830,17830,false],["net_turnover_source","gross_profit_calc",2325,2325,false],["gross_profit_calc","selling_exp",1358,1358,false],["gross_profit_calc","admin_exp",467,467,false],["gross_profit_calc","other_op_exp_exp",53,53,false]]}},"financial_ratios":{"current_ratio":{"value":1.0388653115925843},"quick_ratio":{"value":1.0388653115925843},"net_profit_margin":{"value":0.02495658645497395},"roa":{"value":0.10711243611584327},"roe":{"value":2.2968036529680367},"debt_to_equity":{"value":20.442922374429223,"negative_equity":false},"asset_turnover":{"value":4.291950596252129},"altman_z_score":{"value":4.702777120253851},"roce":{"value":2.2968036529680367}},"source_ids":{"financial_statement_id":"1906453","income_statement_id":"1906453","balance_sheet_id":"1906453"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"admin_exp":64,"income_before_income_taxes":-64,"provision_for_income_taxes":50,"income_after_income_taxes":-114,"net_income":-114},"balance_data":{"cur_liab":284,"equity":-284},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"],["UIN Nodoklis"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["gross_profit_calc","admin_exp",64,64,false],["gross_profit_calc","ebit_calc",64,-64,true],["ebit_calc","ebt_calc",64,-64,true],["ebt_calc","tax_exp",50,50,false],["ebt_calc","net_income_final",114,-114,true]]}},"financial_ratios":{"roe":{"value":0.4014084507042254},"debt_to_equity":{"value":-1,"negative_equity":true},"roce":{"value":0.22535211267605634}},"source_ids":{"financial_statement_id":"1736359","income_statement_id":"1736359","balance_sheet_id":"1736359"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"admin_exp":54,"income_before_income_taxes":-54,"provision_for_income_taxes":50,"income_after_income_taxes":-104,"net_income":-104},"balance_data":{"cash":50,"cur_assets":50,"assets":50,"cur_liab":320,"equity":-270,"equities":50},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"],["UIN Nodoklis"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["gross_profit_calc","admin_exp",54,54,false],["gross_profit_calc","ebit_calc",54,-54,true],["ebit_calc","ebt_calc",54,-54,true],["ebt_calc","tax_exp",50,50,false],["ebt_calc","net_income_final",104,-104,true]]}},"financial_ratios":{"current_ratio":{"value":0.15625},"quick_ratio":{"value":0.15625},"roa":{"value":-2.08},"roe":{"value":0.3851851851851852},"debt_to_equity":{"value":-1.1851851851851851,"negative_equity":true},"altman_z_score":{"value":-12.155535},"roce":{"value":0.2}},"source_ids":{"financial_statement_id":"1407761","income_statement_id":"1407761","balance_sheet_id":"1407761"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 15.10.2025 ","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,"9.34","2.89","6.44",3,"524.75","~ 469.66"],[2023,"3.11","0.97","2.08",2,"***","***"]]},"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","4.58","0.94","1.93",4,"471.79","~ 422.25"],["2026. gada 1. ceturksnis","2.67","0.76","1.65",3,"537.79","~ 481.32"],["2025. gada 4. ceturksnis","2.39","0.72","1.55",3,"505.20","~ 452.15"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":6.44,"employees":3,"gross_salary_raw":524.7547342003194,"gross_salary_formatted":"524.75","net_salary_formatted":"~ 469.66","vsaoi_employee_part":"55.10","non_taxable_minimum":"490.48","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":6.44,"employees":3,"gross_salary_raw":524.7547342003194,"gross_salary_formatted":"524.75","net_salary_formatted":"~ 469.66","vsaoi_employee_part":"55.10","non_taxable_minimum":"490.48","iin_part":"0.00","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",2840,"EUR","2016-10-05"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,4,"EUR"],[2017,4,"EUR"],[2009,3,"LVL"],[2010,3,"LVL"],[2011,2,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2008-10-29"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2013-05-03","Sabiedrība ar ierobežotu atbildību \"Latvijas specializētā neatkarīgā tenisa akadēmija\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV18ZZZ40103198736","K","SIA","2008-10-30","Rīga, Aleksandra Bieziņa iela 4 - 21",1029,112004890,100003003,"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","9312  ","010095","Zemgales priekšpilsēta","9.34","2.89","6.44",3],[2023,"sabiedrība ar ierobežotu atbildību","9312  ","010095","Zemgales priekšpilsēta","3.11","0.97","2.08",2]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 15.10.2025 ","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":[["TENISA AKADĒMIJA SIA","2025. gada 4. ceturksnis","2.39","0.31","0.20","0.72","1.55","3"],["TENISA AKADĒMIJA SIA","2026. gada 1. ceturksnis","2.67","0.79","0.53","0.76","1.65","3"],["TENISA AKADĒMIJA SIA","2026. gada 2. ceturksnis","4.58","1.7","0.0","0.94","1.93","4"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes"],"data":[[16656,16230,426,67,359,359,359,null],[480,104,376,55,321,321,321,null],[0,null,null,54,-54,-104,-104,50],[10813,11548,-735,52,-787,null,-787,null],[0,null,null,64,-64,-114,-114,50]]},"balance_sheets":{"columns":["cash","cur_assets","assets","cur_liab","equity","equities","accounts_receivable"],"data":[[5,5,5,492,-487,5,null],[4,4,4,170,-166,4,null],[50,50,50,320,-270,50,null],[77,232,232,615,-383,232,155],[null,null,null,284,-284,null,null]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_net","cff_iss_cap","cff_net","net_increase","at_end_of_year"],"data":[[-2611,-2611,-1960,-1960,2000,2000,40,40]]}}}