{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203218761","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/40203218761"},"registration_number":"40203218761","company_name":"SIA \"ESPER\"","company_type":"SIA","registered_date":"2019-07-02","area_of_activity":{"nace_code":"7732","nace_description":"Būvniecības mašīnu un aprīkojuma iznomāšana un ekspluatācijas līzings"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,0,-2380,25854,1,"EUR"],[2024,42370,25818,42735,1,"EUR"],[2023,0,-352,6236,1,"EUR"],[2022,1100,31,6588,0,"EUR"],[2021,0,-43,2707,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"cogs":2854,"gross_prof":-2854,"admin_exp":90,"oth_op_rev":10000,"oth_op_exp":9876,"other_interest_revenues":440,"income_before_income_taxes":-2380,"income_after_income_taxes":-2380,"net_income":-2380},"balance_data":{"cash":82,"accounts_receivable":2700,"cur_assets":2782,"fixed_assets":23000,"intangible_assets":72,"non_cur_assets":23072,"assets":25854,"cur_liab":30,"equity":25824,"equities":25854},"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",2854,2854,false],["net_turnover_source","gross_profit_calc",2854,-2854,true],["gross_profit_calc","admin_exp",90,90,false],["gross_profit_calc","other_op_exp_exp",9876,9876,false],["gross_profit_calc","ebit_calc",12820,-12820,true]]}},"financial_ratios":{"current_ratio":{"value":92.73333333333333},"quick_ratio":{"value":92.73333333333333},"roa":{"value":-0.09205538794770635},"roe":{"value":-0.09216232961586121},"debt_to_equity":{"value":0.0011617100371747212,"negative_equity":false},"altman_z_score":{"value":362.1723213429256},"roce":{"value":-0.09216232961586121}},"source_ids":{"financial_statement_id":"2254037","income_statement_id":"2254037","balance_sheet_id":"2254037"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":42370,"cogs":3833,"gross_prof":38537,"sell_exp":9330,"admin_exp":2108,"other_interest_revenues":600,"interest_expenses":1881,"income_before_income_taxes":25818,"income_after_income_taxes":25818,"net_income":25818},"balance_data":{"cash":14224,"accounts_receivable":3200,"cur_assets":17424,"fixed_assets":25201,"intangible_assets":110,"non_cur_assets":25311,"assets":42735,"cur_liab":14531,"equity":28204,"equities":42735},"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",3833,3833,false],["net_turnover_source","gross_profit_calc",38537,38537,false],["gross_profit_calc","selling_exp",9330,9330,false],["gross_profit_calc","admin_exp",2108,2108,false],["gross_profit_calc","ebit_calc",27099,27099,false]]}},"financial_ratios":{"current_ratio":{"value":1.1990915972747918},"quick_ratio":{"value":1.1990915972747918},"net_profit_margin":{"value":0.609346235544017},"roa":{"value":0.6041418041418042},"roe":{"value":0.9154020706282797},"debt_to_equity":{"value":0.515210608424337,"negative_equity":false},"interest_coverage":{"value":14.725677830940988},"asset_turnover":{"value":0.9914589914589914},"altman_z_score":{"value":4.426037671238882},"roce":{"value":0.982094738334988}},"source_ids":{"financial_statement_id":"1957315","income_statement_id":"1957315","balance_sheet_id":"1957315"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"cogs":302,"gross_prof":-302,"income_before_income_taxes":-302,"provision_for_income_taxes":50,"income_after_income_taxes":-352,"net_income":-352},"balance_data":{"cash":1436,"accounts_receivable":4800,"cur_assets":6236,"assets":6236,"cur_liab":50,"non_cur_liab":3800,"equity":2386,"equities":6236},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",302,302,false],["net_turnover_source","gross_profit_calc",302,-302,true],["gross_profit_calc","ebit_calc",302,-302,true],["ebit_calc","ebt_calc",302,-302,true],["ebt_calc","tax_exp",50,50,false]]}},"financial_ratios":{"current_ratio":{"value":124.72},"quick_ratio":{"value":124.72},"roa":{"value":-0.05644644002565747},"roe":{"value":-0.14752724224643754},"debt_to_equity":{"value":1.6135792120704107,"negative_equity":false},"altman_z_score":{"value":1.1451513965828912},"roce":{"value":-0.04881991593921759}},"source_ids":{"financial_statement_id":"1851086","income_statement_id":"1851086","balance_sheet_id":"1851086"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":1100,"cogs":53,"gross_prof":1047,"admin_exp":847,"income_before_income_taxes":200,"provision_for_income_taxes":169,"income_after_income_taxes":31,"net_income":31},"balance_data":{"cash":388,"accounts_receivable":6200,"cur_assets":6588,"assets":6588,"non_cur_liab":3850,"equity":2738,"equities":6588},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",53,53,false],["net_turnover_source","gross_profit_calc",1047,1047,false],["gross_profit_calc","admin_exp",847,847,false],["gross_profit_calc","ebit_calc",200,200,false],["ebit_calc","ebt_calc",200,200,false]]}},"financial_ratios":{"net_profit_margin":{"value":0.028181818181818183},"roa":{"value":0.004705525197328476},"roe":{"value":0.011322132943754566},"debt_to_equity":{"value":1.406135865595325,"negative_equity":false},"asset_turnover":{"value":0.16697024893746204},"altman_z_score":{"value":1.6286669260915163},"roce":{"value":0.030358227079538554}},"source_ids":{"financial_statement_id":"1713795","income_statement_id":"1713795","balance_sheet_id":"1713795"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"mat_exp":43,"income_before_income_taxes":-43,"income_after_income_taxes":-43,"net_income":-43},"balance_data":{"cash":2707,"cur_assets":2707,"assets":2707,"equity":2707,"equities":2707},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["EBITDA"],["EBIT"],["EBT"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["total_rev_calc","material_costs_exp",43,43,false],["total_rev_calc","ebitda_calc",43,-43,true],["ebitda_calc","ebit_calc",43,-43,true],["ebit_calc","ebt_calc",43,-43,true],["ebt_calc","net_income_final",43,-43,true]]}},"financial_ratios":{"roa":{"value":-0.01588474325821943},"roe":{"value":-0.01588474325821943},"debt_to_equity":{"negative_equity":false},"altman_z_score":{"value":1.5146461026967122},"roce":{"value":-0.01588474325821943}},"source_ids":{"financial_statement_id":"1423342","income_statement_id":"1423342","balance_sheet_id":"1423342"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"N","Skaidrojums":"Neaktīvs nodokļu maksātājs","Informacijas_atjaunosanas_datums":"06.10.2026"},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","avg_gross_salary","avg_net_salary"],"data":[[2024,"1.81","0.81","0.95","—","—"],[2023,"0.05","0.00","0.00","—","—"],[2022,"0.12","0.00","0.00","—","—"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","avg_gross_salary","avg_net_salary"],"data":[["2025. gada 4. ceturksnis","0.39","0.19","0.20","—","—"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2019-07-02"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2022,0,"EUR"],[2020,1,"EUR"],[2021,1,"EUR"],[2023,1,"EUR"],[2024,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2019-05-23"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2022-10-26","SIA \"ANJAN\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV65ZZZ40203218761","K","SIA","2019-07-02","Rīga, Bruņinieku iela 93C - 10",1009,119496297,100003003]]},"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"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","7732  ","010093","Latgales priekšpilsēta","1.81","0.81","0.95"],[2023,"sabiedrība ar ierobežotu atbildību","6910  ","020520","Sērenes pag.","0.05","0.00","0.00"],[2022,"sabiedrība ar ierobežotu atbildību","6910  ","020520","Sērenes pag.","0.12","0.00","0.00"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["N","Neaktīvs nodokļu maksātājs","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":[["ESPER SIA","2026. gada 3. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["ESPER SIA","2026. gada 2. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["ESPER SIA","2026. gada 1. ceturksnis","0.00","0.00","0.00","0.00","0.00","0"],["ESPER SIA","2025. gada 4. ceturksnis","0.39","0.00","0.00","0.19","0.20","0"]]}}}