{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103369616","dati_atjaunoti":"2026-11-11","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/40103369616"},"registration_number":"40103369616","company_name":"Sabiedrība ar ierobežotu atbildību \"LUETA\"","company_type":"SIA","registered_date":"2011-01-19","area_of_activity":{"nace_code":"8510","nace_description":"Pirmsskolas izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,149945,-12107,305414,5,"EUR"],[2024,168989,-101,26655,4,"EUR"],[2023,190542,-5440,27253,4,"EUR"],[2022,218399,-12778,33302,9,"EUR"],[2021,193519,-16527,50179,8,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":149945,"cogs":100851,"gross_prof":49094,"sell_exp":5710,"admin_exp":27873,"oth_op_rev":226,"oth_op_exp":27815,"income_before_income_taxes":-12078,"provision_for_income_taxes":29,"income_after_income_taxes":-12107,"net_income":-12107},"balance_data":{"cash":9726,"accounts_receivable":12574,"inventories":1745,"cur_assets":24045,"fixed_assets":281369,"non_cur_assets":281369,"assets":305414,"cur_liab":9291,"non_cur_liab":298000,"equity":-1877,"equities":305414},"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",100851,100851,false],["net_turnover_source","gross_profit_calc",49094,49094,false],["gross_profit_calc","selling_exp",5710,5710,false],["gross_profit_calc","admin_exp",27873,27873,false],["gross_profit_calc","other_op_exp_exp",27815,27815,false]]}},"financial_ratios":{"current_ratio":{"value":2.5879883758475946},"quick_ratio":{"value":2.4001722096652673},"net_profit_margin":{"value":-0.08074293907766181},"roa":{"value":-0.03964127381194051},"roe":{"value":6.450186467767715},"debt_to_equity":{"value":-163.713905167821,"negative_equity":true},"asset_turnover":{"value":0.4909565376832758},"altman_z_score":{"value":0.3939702775626107},"roce":{"value":-0.0407871053582464}},"source_ids":{"financial_statement_id":"2323478","income_statement_id":"2323478","balance_sheet_id":"2323478"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":168989,"cogs":104826,"gross_prof":64163,"sell_exp":3002,"admin_exp":20895,"oth_op_rev":683,"oth_op_exp":41050,"income_before_income_taxes":-101,"income_after_income_taxes":-101,"net_income":-101},"balance_data":{"cash":5757,"accounts_receivable":12035,"cur_assets":17792,"fixed_assets":8863,"non_cur_assets":8863,"assets":26655,"cur_liab":16425,"equity":10230,"equities":26655},"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",104826,104826,false],["net_turnover_source","gross_profit_calc",64163,64163,false],["gross_profit_calc","selling_exp",3002,3002,false],["gross_profit_calc","admin_exp",20895,20895,false],["gross_profit_calc","other_op_exp_exp",41050,41050,false]]}},"financial_ratios":{"current_ratio":{"value":1.083226788432268},"quick_ratio":{"value":1.083226788432268},"net_profit_margin":{"value":-0.0005976720378249472},"roa":{"value":-0.003789157756518477},"roe":{"value":-0.009872922776148582},"debt_to_equity":{"value":1.6055718475073313,"negative_equity":false},"asset_turnover":{"value":6.339861189270306},"altman_z_score":{"value":6.9388414890418675},"roce":{"value":-0.009872922776148582}},"source_ids":{"financial_statement_id":"2054490","income_statement_id":"2054490","balance_sheet_id":"2054490"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":190542,"cogs":125971,"gross_prof":64571,"sell_exp":1651,"admin_exp":21655,"oth_op_rev":370,"oth_op_exp":47075,"income_before_income_taxes":-5440,"income_after_income_taxes":-5440,"net_income":-5440},"balance_data":{"cash":6231,"accounts_receivable":9307,"cur_assets":15538,"fixed_assets":11715,"non_cur_assets":11715,"assets":27253,"cur_liab":16922,"equity":10331,"equities":27253},"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",125971,125971,false],["net_turnover_source","gross_profit_calc",64571,64571,false],["gross_profit_calc","selling_exp",1651,1651,false],["gross_profit_calc","admin_exp",21655,21655,false],["gross_profit_calc","other_op_exp_exp",47075,47075,false]]}},"financial_ratios":{"current_ratio":{"value":0.9182129771894575},"quick_ratio":{"value":0.9182129771894575},"net_profit_margin":{"value":-0.028550135928036863},"roa":{"value":-0.19961105199427587},"roe":{"value":-0.5265705159229503},"debt_to_equity":{"value":1.6379827703029717,"negative_equity":false},"asset_turnover":{"value":6.991597255348035},"altman_z_score":{"value":6.898502448286114},"roce":{"value":-0.5265705159229503}},"source_ids":{"financial_statement_id":"1929890","income_statement_id":"1929890","balance_sheet_id":"1929890"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":9,"type_from_db":"UGP"},"income_data":{"net_turnover":218399,"cogs":142200,"gross_prof":76199,"sell_exp":2480,"admin_exp":23362,"oth_op_exp":63135,"income_before_income_taxes":-12778,"income_after_income_taxes":-12778,"net_income":-12778},"balance_data":{"cash":10362,"accounts_receivable":16170,"cur_assets":26532,"fixed_assets":6760,"intangible_assets":10,"non_cur_assets":6770,"assets":33302,"cur_liab":17531,"equity":15771,"equities":33302},"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",142200,142200,false],["net_turnover_source","gross_profit_calc",76199,76199,false],["gross_profit_calc","selling_exp",2480,2480,false],["gross_profit_calc","admin_exp",23362,23362,false],["gross_profit_calc","other_op_exp_exp",63135,63135,false]]}},"financial_ratios":{"current_ratio":{"value":1.5134333466430894},"quick_ratio":{"value":1.5134333466430894},"net_profit_margin":{"value":-0.058507593899239464},"roa":{"value":-0.3837006786379196},"roe":{"value":-0.8102212922452603},"debt_to_equity":{"value":1.1115972354321222,"negative_equity":false},"asset_turnover":{"value":6.5581346465677735},"altman_z_score":{"value":6.325606898703366},"roce":{"value":-0.8102212922452603}},"source_ids":{"financial_statement_id":"1746554","income_statement_id":"1746554","balance_sheet_id":"1746554"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":8,"type_from_db":"UGP"},"income_data":{"net_turnover":193519,"cogs":131910,"gross_prof":61609,"sell_exp":2575,"admin_exp":13579,"oth_op_rev":1350,"oth_op_exp":63320,"interest_expenses":12,"income_before_income_taxes":-16527,"income_after_income_taxes":-16527,"net_income":-16527},"balance_data":{"cash":11241,"accounts_receivable":26290,"cur_assets":37531,"fixed_assets":12618,"intangible_assets":30,"non_cur_assets":12648,"assets":50179,"cur_liab":21630,"equity":28549,"equities":50179},"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",131910,131910,false],["net_turnover_source","gross_profit_calc",61609,61609,false],["gross_profit_calc","selling_exp",2575,2575,false],["gross_profit_calc","admin_exp",13579,13579,false],["gross_profit_calc","other_op_exp_exp",63320,63320,false]]}},"financial_ratios":{"current_ratio":{"value":1.7351363846509478},"quick_ratio":{"value":1.7351363846509478},"net_profit_margin":{"value":-0.08540246694123058},"roa":{"value":-0.32936088802088526},"roe":{"value":-0.578899436057305},"debt_to_equity":{"value":0.7576447511296368,"negative_equity":false},"interest_coverage":{"value":-1376.25},"asset_turnover":{"value":3.8565734669881824},"altman_z_score":{"value":4.0897303910253715},"roce":{"value":-0.5784791060982871}},"source_ids":{"financial_statement_id":"1411699","income_statement_id":"1411699","balance_sheet_id":"1411699"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"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":[[2024,35.59,11.36,24.21,4,"1 479.54","~ 1 084.00"],[2023,44.21,15.33,28.85,7,"1 007.49","~ 782.32"],[2022,56.4,18.05,38.3,9,"1 040.27","~ 760.81"]]},"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","11.25","2.37","8.87",7,"1 239.02","~ 966.40"],["2026. gada 2. ceturksnis","10.88","2.64","8.23",7,"1 149.62","~ 906.79"],["2026. gada 1. ceturksnis","8.03","2.08","5.95",6,"969.66","~ 786.79"],["2025. gada 4. ceturksnis","6.50","1.69","4.81",4,"1 175.81","~ 914.05"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":24.21,"employees":4,"gross_salary_raw":1479.5394543854502,"gross_salary_formatted":"1 479.54","net_salary_formatted":"~ 1 084.00","vsaoi_employee_part":"155.35","non_taxable_minimum":"123.25","iin_part":"240.19","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":24.21,"employees":4,"gross_salary_raw":1479.5394543854502,"gross_salary_formatted":"1 479.54","net_salary_formatted":"~ 1 084.00","vsaoi_employee_part":"155.35","non_taxable_minimum":"123.25","iin_part":"240.19","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","2015-05-07"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2013,5,"LVL"],[2015,5,"EUR"],[2016,6,"EUR"],[2022,9,"EUR"],[2017,5,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2011-01-17"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV63ZZZ40103369616","K","SIA","2011-01-19","Rīga, Čiekurkalna 2. līnija 31A",1026,102940635,100003003,"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","8510","010096","Ziemeļu rajons",35.59,11.36,24.21,4],[2023,"sabiedrība ar ierobežotu atbildību","8510","010096","Ziemeļu rajons",44.21,15.33,28.85,7],[2022,"sabiedrība ar ierobežotu atbildību","8510  ","010096","Ziemeļu rajons",56.4,18.05,38.3,9]]},"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":[["LUETA SIA","2026. gada 3. ceturksnis","11.25","0.0","0.0","2.37","8.87","7"],["LUETA SIA","2026. gada 2. ceturksnis","10.88","0.0","0.0","2.64","8.23","7"],["LUETA SIA","2026. gada 1. ceturksnis","8.03","0.0","0.0","2.08","5.95","6"],["LUETA SIA","2025. gada 4. ceturksnis","6.50","0.00","0.00","1.69","4.81","4"]]}}}