{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/42103076562","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/42103076562"},"registration_number":"42103076562","company_name":"SIA \"Studiums\"","company_type":"SIA","registered_date":"2016-04-20","area_of_activity":{"nace_code":"8710","nace_description":"Aprūpes iestāžu ar medicīnisko aprūpi darbība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,520656,-33321,158531,7,"EUR"],[2024,461094,1552,190922,6,"EUR"],[2023,381016,40418,204175,6,"EUR"],[2022,346350,-18072,191677,10,"EUR"],[2021,405805,-62337,230757,15,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":7,"type_from_db":"UGP"},"income_data":{"net_turnover":520656,"cogs":504347,"gross_prof":16309,"admin_exp":30054,"interest_expenses":15661,"income_before_income_taxes":-29406,"provision_for_income_taxes":3915,"income_after_income_taxes":-33321,"net_income":-33321},"balance_data":{"cash":123,"accounts_receivable":15220,"cur_assets":15343,"fixed_assets":143188,"non_cur_assets":143188,"assets":158531,"cur_liab":158398,"non_cur_liab":66380,"equity":-66247,"equities":158531},"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",504347,504347,false],["net_turnover_source","gross_profit_calc",16309,16309,false],["gross_profit_calc","admin_exp",30054,30054,false],["gross_profit_calc","ebit_calc",13745,-13745,true],["ebit_calc","ebt_calc",13745,-13745,true]]}},"financial_ratios":{"current_ratio":{"value":0.09686359676258538},"quick_ratio":{"value":0.09686359676258538},"net_profit_margin":{"value":-0.06399811007651886},"roa":{"value":-0.21018602039979561},"roe":{"value":0.5029812670762449},"debt_to_equity":{"value":-3.3930291182996966,"negative_equity":true},"interest_coverage":{"value":-0.8776578762531129},"asset_turnover":{"value":3.284253552932865},"altman_z_score":{"value":1.8835675963199883},"roce":{"value":-103.34586466165413}},"source_ids":{"financial_statement_id":"2246236","income_statement_id":"2246236","balance_sheet_id":"2246236"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":461094,"cogs":423148,"gross_prof":37946,"admin_exp":28393,"interest_expenses":7372,"income_before_income_taxes":2181,"provision_for_income_taxes":629,"income_after_income_taxes":1552,"net_income":1552},"balance_data":{"cash":210,"accounts_receivable":29626,"cur_assets":29836,"fixed_assets":161086,"non_cur_assets":161086,"assets":190922,"cur_liab":129863,"non_cur_liab":93985,"equity":-32926,"equities":190922},"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",423148,423148,false],["net_turnover_source","gross_profit_calc",37946,37946,false],["gross_profit_calc","admin_exp",28393,28393,false],["gross_profit_calc","ebit_calc",9553,9553,false],["ebit_calc","ebt_calc",9553,9553,false]]}},"financial_ratios":{"current_ratio":{"value":0.22974981326474825},"quick_ratio":{"value":0.22974981326474825},"net_profit_margin":{"value":0.0033659080361054363},"roa":{"value":0.008128974136034611},"roe":{"value":-0.047136001943752656},"debt_to_equity":{"value":-6.798517888598676,"negative_equity":true},"interest_coverage":{"value":1.2958491589799241},"asset_turnover":{"value":2.4150909795623345},"altman_z_score":{"value":1.9822256736002601},"roce":{"value":0.1564552318249562}},"source_ids":{"financial_statement_id":"2048019","income_statement_id":"2048019","balance_sheet_id":"2048019"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":381016,"cogs":321977,"gross_prof":59039,"admin_exp":9671,"interest_expenses":8766,"income_before_income_taxes":40602,"provision_for_income_taxes":184,"income_after_income_taxes":40418,"net_income":40418},"balance_data":{"accounts_receivable":25190,"cur_assets":25190,"fixed_assets":178985,"non_cur_assets":178985,"assets":204175,"cur_liab":133471,"non_cur_liab":105181,"equity":-34477,"equities":204175},"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",321977,321977,false],["net_turnover_source","gross_profit_calc",59039,59039,false],["gross_profit_calc","admin_exp",9671,9671,false],["gross_profit_calc","ebit_calc",49368,49368,false],["ebit_calc","ebt_calc",49368,49368,false]]}},"financial_ratios":{"current_ratio":{"value":0.1887301361344412},"quick_ratio":{"value":0.1887301361344412},"net_profit_margin":{"value":0.10607953471770214},"roa":{"value":0.1979576343822701},"roe":{"value":-1.1723177770687705},"debt_to_equity":{"value":-6.922063984685442,"negative_equity":true},"interest_coverage":{"value":5.631759069130732},"asset_turnover":{"value":1.866124647973552},"altman_z_score":{"value":2.029692267618852},"roce":{"value":0.698234894772573}},"source_ids":{"financial_statement_id":"1905698","income_statement_id":"1905698","balance_sheet_id":"1905698"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":10,"type_from_db":"UGP"},"income_data":{"net_turnover":346350,"cogs":333324,"gross_prof":13026,"admin_exp":16877,"oth_op_exp":1239,"interest_expenses":12982,"income_before_income_taxes":-18072,"income_after_income_taxes":-18072,"net_income":-18072},"balance_data":{"accounts_receivable":4910,"cur_assets":4910,"fixed_assets":186767,"non_cur_assets":186767,"assets":191677,"cur_liab":92024,"non_cur_liab":174549,"equity":-74896,"equities":191677},"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",333324,333324,false],["net_turnover_source","gross_profit_calc",13026,13026,false],["gross_profit_calc","admin_exp",16877,16877,false],["gross_profit_calc","other_op_exp_exp",1239,1239,false],["gross_profit_calc","ebit_calc",5090,-5090,true]]}},"financial_ratios":{"current_ratio":{"value":0.05335564635312527},"quick_ratio":{"value":0.05335564635312527},"net_profit_margin":{"value":-0.05217843222174101},"roa":{"value":-0.094283612535672},"roe":{"value":0.2412945951719718},"debt_to_equity":{"value":-3.5592421491134374,"negative_equity":true},"interest_coverage":{"value":-0.39208134339855183},"asset_turnover":{"value":1.8069460602993577},"altman_z_score":{"value":0.9460009618098822},"roce":{"value":-0.051077238015915225}},"source_ids":{"financial_statement_id":"1748788","income_statement_id":"1748788","balance_sheet_id":"1748788"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":15,"type_from_db":"UGP"},"income_data":{"net_turnover":405805,"cogs":402572,"gross_prof":3233,"admin_exp":47820,"oth_op_rev":33,"oth_op_exp":17783,"income_before_income_taxes":-62337,"income_after_income_taxes":-62337,"net_income":-62337},"balance_data":{"cash":448,"accounts_receivable":35760,"cur_assets":36208,"fixed_assets":194549,"non_cur_assets":194549,"assets":230757,"cur_liab":89123,"non_cur_liab":198458,"equity":-56824,"equities":230757},"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",402572,402572,false],["net_turnover_source","gross_profit_calc",3233,3233,false],["gross_profit_calc","admin_exp",47820,47820,false],["gross_profit_calc","other_op_exp_exp",17783,17783,false],["gross_profit_calc","ebit_calc",62370,-62370,true]]}},"financial_ratios":{"current_ratio":{"value":0.40626998642325773},"quick_ratio":{"value":0.40626998642325773},"net_profit_margin":{"value":-0.15361318860043616},"roa":{"value":-0.27014131748982695},"roe":{"value":1.0970188652681965},"debt_to_equity":{"value":-5.06090736308602,"negative_equity":true},"asset_turnover":{"value":1.7585815381548555},"altman_z_score":{"value":0.4597565359452558},"roce":{"value":-0.44012737054662016}},"source_ids":{"financial_statement_id":"1385287","income_statement_id":"1385287","balance_sheet_id":"1385287"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba 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","Videjais_nodarbinato_personu_skaits_cilv","avg_gross_salary","avg_net_salary"],"data":[[2024,"103.70","29.69","73.81",23,"784.48","~ 639.80"],[2023,"85.91","27.29","58.59",20,"716.12","~ 596.12"]]},"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","25.69","5.32","16.45",24,"670.20","~ 587.12"],["2026. gada 1. ceturksnis","65.18","17.43","47.72",24,"1 944.20","~ 1 436.59"],["2025. gada 4. ceturksnis","32.31","9.00","23.30",24,"949.28","~ 763.01"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":73.81,"employees":23,"gross_salary_raw":784.4750256142097,"gross_salary_formatted":"784.48","net_salary_formatted":"~ 639.80","vsaoi_employee_part":"82.37","non_taxable_minimum":"390.59","iin_part":"62.30","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":73.81,"employees":23,"gross_salary_raw":784.4750256142097,"gross_salary_formatted":"784.48","net_salary_formatted":"~ 639.80","vsaoi_employee_part":"82.37","non_taxable_minimum":"390.59","iin_part":"62.30","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",30500,"EUR","2026-02-09"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,1,"EUR"],[2018,2,"EUR"],[2016,1,"EUR"],[2019,2,"EUR"],[2020,12,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2016-04-15"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","atvk"],"data":[["LV44ZZZ42103076562","K","SIA","2016-04-20","Dienvidkurzemes nov., Otaņķu pag., \"Ērģelnieki\" - 5",3475,116854323,100016495,"0027570"]]},"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","8710  ","027570","Otaņķu pag.","103.70","29.69","73.81",23],[2023,"sabiedrība ar ierobežotu atbildību","8710  ","005000","Liepāja","85.91","27.29","58.59",20]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["STUDIUMS SIA","2025. gada 4. ceturksnis","32.31","0.00","0.00","9.00","23.30","24"],["STUDIUMS SIA","2026. gada 1. ceturksnis","65.18","0.00","0.00","17.43","47.72","24"],["STUDIUMS SIA","2026. gada 2. ceturksnis","25.69","0.0","0.0","5.32","16.45","24"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","interest_expenses","provision_for_income_taxes"],"data":[[376287,318850,57437,45290,214,8585,3776,3776,3776,null,null],[405805,402572,3233,47820,33,17783,-62337,-62337,-62337,null,null],[346350,333324,13026,16877,null,1239,-18072,-18072,-18072,12982,null],[381016,321977,59039,9671,null,null,40602,40418,40418,8766,184],[461094,423148,37946,28393,null,null,2181,1552,1552,7372,629]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities"],"data":[[261,42524,42785,162338,162338,205123,50222,153387,1514,205123],[448,35760,36208,194549,194549,230757,89123,198458,-56824,230757],[null,4910,4910,186767,186767,191677,92024,174549,-74896,191677],[null,25190,25190,178985,178985,204175,133471,105181,-34477,204175],[210,29626,29836,161086,161086,190922,129863,93985,-32926,190922]]}}}