{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/42103069630","dati_atjaunoti":"2026-09-21","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/42103069630"},"registration_number":"42103069630","company_name":"SIA \"VĪRIŠĶĪBAS SKOLA\"","company_type":"SIA","registered_date":"2014-05-21","area_of_activity":{"nace_code":"8569","nace_description":"Citur neklasificēti izglītības atbalsta pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,40825,3779,29260,1,"EUR"],[2024,40413,10868,26085,1,"EUR"],[2023,34935,-670,7861,1,"EUR"],[2022,31313,7835,8514,1,"EUR"],[2021,8540,-1302,1450,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":40825,"cogs":19472,"gross_prof":21353,"admin_exp":3824,"income_before_income_taxes":17529,"income_after_income_taxes":17529,"extra_dividends":13750,"net_income":3779},"balance_data":{"cash":26929,"accounts_receivable":1450,"cur_assets":28379,"fixed_assets":881,"non_cur_assets":881,"assets":29260,"cur_liab":7836,"equity":21424,"equities":29260},"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",19472,19472,false],["net_turnover_source","gross_profit_calc",21353,21353,false],["gross_profit_calc","admin_exp",3824,3824,false],["gross_profit_calc","ebit_calc",17529,17529,false],["ebit_calc","ebt_calc",17529,17529,false]]}},"financial_ratios":{"current_ratio":{"value":3.6216181725370085},"quick_ratio":{"value":3.6216181725370085},"net_profit_margin":{"value":0.09256582976117575},"roa":{"value":0.12915242652084757},"roe":{"value":0.1763909634055265},"debt_to_equity":{"value":0.3657580283793876,"negative_equity":false},"asset_turnover":{"value":1.3952494873547505},"altman_z_score":{"value":5.525655313768202},"roce":{"value":0.8181945481702764}},"source_ids":{"financial_statement_id":"2147461","income_statement_id":"2147461","balance_sheet_id":"2147461"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":40413,"cogs":13068,"gross_prof":27345,"admin_exp":5227,"income_before_income_taxes":22118,"provision_for_income_taxes":2250,"income_after_income_taxes":19868,"extra_dividends":9000,"net_income":10868},"balance_data":{"cash":22478,"accounts_receivable":2350,"cur_assets":24828,"fixed_assets":1257,"non_cur_assets":1257,"assets":26085,"cur_liab":8440,"equity":17645,"equities":26085},"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",13068,13068,false],["net_turnover_source","gross_profit_calc",27345,27345,false],["gross_profit_calc","admin_exp",5227,5227,false],["gross_profit_calc","ebit_calc",22118,22118,false],["ebit_calc","ebt_calc",22118,22118,false]]}},"financial_ratios":{"current_ratio":{"value":2.9417061611374407},"quick_ratio":{"value":2.9417061611374407},"net_profit_margin":{"value":0.2689233662435355},"roa":{"value":0.41663791451025495},"roe":{"value":0.6159251912723152},"debt_to_equity":{"value":0.47832247095494473,"negative_equity":false},"asset_turnover":{"value":1.5492811960897068},"altman_z_score":{"value":6.082144281046197},"roce":{"value":1.253499574950411}},"source_ids":{"financial_statement_id":"1969429","income_statement_id":"1969429","balance_sheet_id":"1969429"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":34935,"cogs":21256,"gross_prof":13679,"admin_exp":5116,"oth_op_exp":1733,"income_before_income_taxes":6830,"provision_for_income_taxes":1500,"income_after_income_taxes":5330,"extra_dividends":6000,"net_income":-670},"balance_data":{"cash":5565,"accounts_receivable":663,"cur_assets":6228,"fixed_assets":1633,"non_cur_assets":1633,"assets":7861,"cur_liab":1084,"equity":6777,"equities":7861},"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",21256,21256,false],["net_turnover_source","gross_profit_calc",13679,13679,false],["gross_profit_calc","admin_exp",5116,5116,false],["gross_profit_calc","other_op_exp_exp",1733,1733,false],["gross_profit_calc","ebit_calc",6830,6830,false]]}},"financial_ratios":{"current_ratio":{"value":5.745387453874539},"quick_ratio":{"value":5.745387453874539},"net_profit_margin":{"value":-0.0191784743094318},"roa":{"value":-0.08523088665564178},"roe":{"value":-0.09886380404308691},"debt_to_equity":{"value":0.1599527814667257,"negative_equity":false},"asset_turnover":{"value":4.444091082559471},"altman_z_score":{"value":10.959868152883285},"roce":{"value":1.0078205695735576}},"source_ids":{"financial_statement_id":"1829156","income_statement_id":"1829156","balance_sheet_id":"1829156"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":31313,"cogs":8732,"gross_prof":22581,"admin_exp":1755,"oth_op_exp":491,"income_before_income_taxes":20335,"provision_for_income_taxes":2500,"income_after_income_taxes":17835,"extra_dividends":10000,"net_income":7835},"balance_data":{"cash":5411,"accounts_receivable":3103,"cur_assets":8514,"assets":8514,"cur_liab":1067,"equity":7447,"equities":8514},"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",8732,8732,false],["net_turnover_source","gross_profit_calc",22581,22581,false],["gross_profit_calc","admin_exp",1755,1755,false],["gross_profit_calc","other_op_exp_exp",491,491,false],["gross_profit_calc","ebit_calc",20335,20335,false]]}},"financial_ratios":{"current_ratio":{"value":7.979381443298969},"quick_ratio":{"value":7.979381443298969},"net_profit_margin":{"value":0.25021556542011303},"roa":{"value":0.9202490016443505},"roe":{"value":1.052101517389553},"debt_to_equity":{"value":0.1432791728212703,"negative_equity":false},"asset_turnover":{"value":3.677824759220108},"altman_z_score":{"value":15.390622212293154},"roce":{"value":2.730629783805559}},"source_ids":{"financial_statement_id":"1448540","income_statement_id":"1448540","balance_sheet_id":"1448540"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":8540,"cogs":12283,"gross_prof":-3743,"admin_exp":50,"oth_op_rev":2680,"oth_op_exp":189,"income_before_income_taxes":-1302,"income_after_income_taxes":-1302,"net_income":-1302},"balance_data":{"cash":96,"cur_assets":96,"fixed_assets":1354,"non_cur_assets":1354,"assets":1450,"cur_liab":1838,"equity":-388,"equities":1450},"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",12283,12283,false],["net_turnover_source","gross_profit_calc",3743,-3743,true],["gross_profit_calc","admin_exp",50,50,false],["gross_profit_calc","other_op_exp_exp",189,189,false],["gross_profit_calc","ebit_calc",3982,-3982,true]]}},"financial_ratios":{"current_ratio":{"value":0.05223068552774755},"quick_ratio":{"value":0.05223068552774755},"net_profit_margin":{"value":-0.15245901639344261},"roa":{"value":-0.8979310344827586},"roe":{"value":3.3556701030927836},"debt_to_equity":{"value":-4.737113402061856,"negative_equity":true},"asset_turnover":{"value":5.889655172413793},"altman_z_score":{"value":1.9113080664890618},"roce":{"value":3.3556701030927836}},"source_ids":{"financial_statement_id":"1357949","income_statement_id":"1357949","balance_sheet_id":"1357949"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"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,"1.08","0.33","0.00","—","—"],[2023,"3.49","0.25","0.16","—","—"]]},"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":[["2026. gada 2. ceturksnis","2.57","0.07","0.0","—","—"],["2026. gada 1. ceturksnis","0.07","0.07","0.00","—","—"],["2025. gada 4. ceturksnis","0.07","0.07","0.00","—","—"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",150,"EUR","2014-05-21"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,1,"EUR"],[2018,1,"EUR"],[2014,1,"EUR"],[2015,1,"EUR"],[2016,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2014-05-16"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2022-05-03","SIA \"OZO LATVIA\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city"],"data":[["LV95ZZZ42103069630","K","SIA","2014-05-21","Dienvidkurzemes nov., Grobiņa, Kalēju iela 61",3430,102206071,100016495,100003325]]},"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","8569  ","027220","Grobiņa","1.08","0.33","0.00"],[2023,"sabiedrība ar ierobežotu atbildību","8560  ","027220","Grobiņa","3.49","0.25","0.16"]]},"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":[["VĪRIŠĶĪBAS SKOLA SIA","2025. gada 4. ceturksnis","0.07","0.00","0.00","0.07","0.00","0"],["VĪRIŠĶĪBAS SKOLA SIA","2026. gada 1. ceturksnis","0.07","0.00","0.00","0.07","0.00","0"],["VĪRIŠĶĪBAS SKOLA SIA","2026. gada 2. ceturksnis","2.57","0.0","0.0","0.07","0.0","0"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_rev","provision_for_income_taxes","extra_dividends"],"data":[[6245,11592,-5347,338,31,-5716,-5716,-5716,null,null,null],[9862,9699,163,118,12,33,33,33,null,null,null],[8540,12283,-3743,50,189,-1302,-1302,-1302,2680,null,null],[31313,8732,22581,1755,491,20335,17835,7835,null,2500,10000],[34935,21256,13679,5116,1733,6830,5330,-670,null,1500,6000]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","assets","cur_liab","equity","equities","fixed_assets","non_cur_assets"],"data":[[1869,454,2323,2323,1442,881,2323,null,null],[2833,50,2883,2883,1969,914,2883,null,null],[96,null,96,1450,1838,-388,1450,1354,1354],[5411,3103,8514,8514,1067,7447,8514,null,null],[5565,663,6228,7861,1084,6777,7861,1633,1633]]}},"eu_funds":{"periods":{"no":"2017-03-24","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_izpilditajs_projektos":{"ligumu_skaits":2,"kopa_bez_pvn_eur":20570,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[13200,"2018-06-15","Liepājas valstspilsētas pašvaldības iestāde “Liepājas Centrālā administrācija”.","\"Liepāja.Vesels.Aktīvs.Laimīgs.\""],[7370,"2017-06-07","Saldus novada pašvaldība","Pasākumi vietējās sabiedrības veselības veicināšanai un slimību profilaksei Saldus novadā"]]}}}}