{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203052350","dati_atjaunoti":"2026-11-13","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/40203052350"},"registration_number":"40203052350","company_name":"SIA \"LAMI ACADEMY\"","company_type":"SIA","registered_date":"2017-02-23","area_of_activity":{"nace_code":"4775","nace_description":"Kosmētikas un tualetes piederumu mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,47458,-11748,21167,2,"EUR"],[2024,48129,-8174,32178,2,"EUR"],[2023,32615,7025,41113,4,"EUR"],[2022,39166,22476,36064,3,"EUR"],[2021,30022,3715,11716,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":47458,"cogs":14826,"gross_prof":32632,"sell_exp":34466,"admin_exp":9914,"income_before_income_taxes":-11748,"income_after_income_taxes":-11748,"net_income":-11748},"balance_data":{"cash":21167,"cur_assets":21167,"assets":21167,"cur_liab":2420,"equity":18747,"equities":21167},"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",14826,14826,false],["net_turnover_source","gross_profit_calc",32632,32632,false],["gross_profit_calc","selling_exp",34466,34466,false],["gross_profit_calc","admin_exp",9914,9914,false],["gross_profit_calc","ebit_calc",11748,-11748,true]]}},"financial_ratios":{"current_ratio":{"value":8.746694214876033},"quick_ratio":{"value":8.746694214876033},"net_profit_margin":{"value":-0.24754519785915968},"roa":{"value":-0.555014881655407},"roe":{"value":-0.6266602656425028},"debt_to_equity":{"value":0.12908732063796874,"negative_equity":false},"asset_turnover":{"value":2.2420749279538903},"altman_z_score":{"value":5.151960698608117},"roce":{"value":-0.6266602656425028}},"source_ids":{"financial_statement_id":"2249192","income_statement_id":"2249192","balance_sheet_id":"2249192"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":48129,"cogs":4469,"gross_prof":43660,"sell_exp":34636,"admin_exp":17198,"income_before_income_taxes":-8174,"income_after_income_taxes":-8174,"net_income":-8174},"balance_data":{"cash":30910,"cur_assets":30910,"fixed_assets":1268,"non_cur_assets":1268,"assets":32178,"cur_liab":1682,"equity":30496,"equities":32178},"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",4469,4469,false],["net_turnover_source","gross_profit_calc",43660,43660,false],["gross_profit_calc","selling_exp",34636,34636,false],["gross_profit_calc","admin_exp",17198,17198,false],["gross_profit_calc","ebit_calc",8174,-8174,true]]}},"financial_ratios":{"current_ratio":{"value":18.3769322235434},"quick_ratio":{"value":18.3769322235434},"net_profit_margin":{"value":-0.16983523447401774},"roa":{"value":-0.2540244887811548},"roe":{"value":-0.2680351521511018},"debt_to_equity":{"value":0.05515477439664218,"negative_equity":false},"asset_turnover":{"value":1.495711355584561},"altman_z_score":{"value":9.772393486617137},"roce":{"value":-0.2680351521511018}},"source_ids":{"financial_statement_id":"1982856","income_statement_id":"1982856","balance_sheet_id":"1982856"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":32615,"cogs":4585,"gross_prof":28030,"sell_exp":19790,"admin_exp":1215,"income_before_income_taxes":7025,"income_after_income_taxes":7025,"net_income":7025},"balance_data":{"cash":34775,"cur_assets":34775,"fixed_assets":6338,"non_cur_assets":6338,"assets":41113,"cur_liab":2443,"equity":38670,"equities":41113},"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",4585,4585,false],["net_turnover_source","gross_profit_calc",28030,28030,false],["gross_profit_calc","selling_exp",19790,19790,false],["gross_profit_calc","admin_exp",1215,1215,false],["gross_profit_calc","ebit_calc",7025,7025,false]]}},"financial_ratios":{"current_ratio":{"value":14.23454768726975},"quick_ratio":{"value":14.23454768726975},"net_profit_margin":{"value":0.21539169093975163},"roa":{"value":0.17087052757035487},"roe":{"value":0.18166537367468322},"debt_to_equity":{"value":0.06317558831135248,"negative_equity":false},"asset_turnover":{"value":0.7933013888551067},"altman_z_score":{"value":9.331278610415893},"roce":{"value":0.18166537367468322}},"source_ids":{"financial_statement_id":"1882276","income_statement_id":"1882276","balance_sheet_id":"1882276"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":39166,"cogs":1119,"gross_prof":38047,"sell_exp":14413,"admin_exp":2943,"oth_op_rev":2656,"oth_op_exp":871,"income_before_income_taxes":22476,"income_after_income_taxes":22476,"net_income":22476},"balance_data":{"cash":24642,"accounts_receivable":13,"cur_assets":24655,"fixed_assets":11409,"non_cur_assets":11409,"assets":36064,"cur_liab":4419,"equity":31645,"equities":36064},"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",1119,1119,false],["net_turnover_source","gross_profit_calc",38047,38047,false],["gross_profit_calc","selling_exp",14413,14413,false],["gross_profit_calc","admin_exp",2943,2943,false],["gross_profit_calc","other_op_exp_exp",871,871,false]]}},"financial_ratios":{"current_ratio":{"value":5.579316587463227},"quick_ratio":{"value":5.579316587463227},"net_profit_margin":{"value":0.5738650870653117},"roa":{"value":0.6232253771073647},"roe":{"value":0.7102543845789224},"debt_to_equity":{"value":0.1396429135724443,"negative_equity":false},"asset_turnover":{"value":1.086013753327418},"altman_z_score":{"value":7.173408081472871},"roce":{"value":0.7102543845789224}},"source_ids":{"financial_statement_id":"1480832","income_statement_id":"1480832","balance_sheet_id":"1480832"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":30022,"cogs":15104,"gross_prof":14918,"sell_exp":13938,"admin_exp":10745,"other_interest_revenues":13480,"income_before_income_taxes":3715,"income_after_income_taxes":3715,"net_income":3715},"balance_data":{"cash":698,"accounts_receivable":9868,"inventories":1150,"cur_assets":11716,"assets":11716,"cur_liab":3947,"equity":7769,"equities":11716},"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",15104,15104,false],["net_turnover_source","gross_profit_calc",14918,14918,false],["gross_profit_calc","selling_exp",13938,13938,false],["gross_profit_calc","admin_exp",10745,10745,false],["gross_profit_calc","ebit_calc",9765,-9765,true]]}},"financial_ratios":{"current_ratio":{"value":2.9683303775019003},"quick_ratio":{"value":2.6769698505193817},"net_profit_margin":{"value":0.12374258876823663},"roa":{"value":0.31708774325708433},"roe":{"value":0.4781825202728794},"debt_to_equity":{"value":0.5080447934097052,"negative_equity":false},"asset_turnover":{"value":2.562478661659269},"altman_z_score":{"value":5.406348553702727},"roce":{"value":0.4781825202728794}},"source_ids":{"financial_statement_id":"1378646","income_statement_id":"1378646","balance_sheet_id":"1378646"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"11.11.2026"},"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":[[2024,12.31,4.66,7.63,3,"621.72","~ 535.79"],[2023,12.17,4.31,7.85,4,"479.74","~ 429.36"],[2022,8.18,3.1,5.07,2,"***","***"]]},"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 3. ceturksnis","2.99","1.02","1.96",2,"***","***"],["2026. gada 2. ceturksnis","2.16","0.58","1.58",2,"***","***"],["2026. gada 1. ceturksnis","2.91","0.97","1.94",2,"***","***"],["2025. gada 4. ceturksnis","2.92","0.96","1.95",2,"***","***"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":7.63,"employees":3,"gross_salary_raw":621.7202829112481,"gross_salary_formatted":"621.72","net_salary_formatted":"~ 535.79","vsaoi_employee_part":"65.28","non_taxable_minimum":"453.18","iin_part":"20.65","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":7.63,"employees":3,"gross_salary_raw":621.7202829112481,"gross_salary_formatted":"621.72","net_salary_formatted":"~ 535.79","vsaoi_employee_part":"65.28","non_taxable_minimum":"453.18","iin_part":"20.65","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",2800,"EUR","2021-09-29"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2020,3,"EUR"],[2023,4,"EUR"],[2024,2,"EUR"],[2025,2,"EUR"],[2017,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2016-12-02"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2021-09-29","LAMI ACADEMY SIA"],["2020-01-21","SIA \"Dalila Beauty Shop\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV25ZZZ40203052350","K","SIA","2017-02-23","Rīga, Vīlandes iela 12",1010,102023555,100003003,"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","4775","010096","Ziemeļu rajons",12.31,4.66,7.63,3],[2023,"sabiedrība ar ierobežotu atbildību","4791","010096","Ziemeļu rajons",12.17,4.31,7.85,4],[2022,"sabiedrība ar ierobežotu atbildību","4791  ","010096","Ziemeļu rajons",8.18,3.1,5.07,2]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba saistību izpilde","11.11.2026"]]},"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":[["LAMI ACADEMY SIA","2026. gada 3. ceturksnis","2.99","0.0","0.0","1.02","1.96","2"],["LAMI ACADEMY SIA","2026. gada 2. ceturksnis","2.16","0.0","0.0","0.58","1.58","2"],["LAMI ACADEMY SIA","2026. gada 1. ceturksnis","2.91","0.0","0.0","0.97","1.94","2"],["LAMI ACADEMY SIA","2025. gada 4. ceturksnis","2.92","0.00","0.00","0.96","1.95","2"]]}},"eu_funds":{"periods":{"no":"2017-01-27","lidz":"2023-12-31"},"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_sadarbibas_partneris":{"projektu_skaits":1}}}