{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/43603054570","dati_atjaunoti":"2026-09-10","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"43603054570","company_name":"SIA \"Latvijas Tālmācības un profesionālās tālākizglītības centrs\"","company_type":"SIA","registered_date":"2012-07-13","area_of_activity":{"nace_code":"8559","nace_description":"Citur neklasificēta izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,405071,36363,116483,5,"EUR"],[2024,451505,122178,142065,5,"EUR"],[2023,432057,127455,149113,4,"EUR"],[2022,443991,58918,92084,5,"EUR"],[2021,351019,109586,132004,5,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":405071,"cogs":281112,"gross_prof":123959,"sell_exp":35570,"admin_exp":35396,"oth_op_exp":1304,"income_before_income_taxes":51689,"provision_for_income_taxes":15326,"income_after_income_taxes":36363,"net_income":36363},"balance_data":{"cash":97950,"accounts_receivable":5771,"inventories":2762,"cur_assets":106483,"fixed_assets":10000,"non_cur_assets":10000,"assets":116483,"cur_liab":15095,"equity":101388,"equities":116483},"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",281112,281112,false],["net_turnover_source","gross_profit_calc",123959,123959,false],["gross_profit_calc","selling_exp",35570,35570,false],["gross_profit_calc","admin_exp",35396,35396,false],["gross_profit_calc","other_op_exp_exp",1304,1304,false]]}},"financial_ratios":{"current_ratio":{"value":7.0541901291818485},"quick_ratio":{"value":6.871215634315998},"net_profit_margin":{"value":0.08976944782519608},"roa":{"value":0.3121743086974065},"roe":{"value":0.35865191146881287},"debt_to_equity":{"value":0.14888349706079615,"negative_equity":false},"asset_turnover":{"value":3.477511739910545},"altman_z_score":{"value":8.970044434954971},"roce":{"value":0.5098137846687971}},"source_ids":{"financial_statement_id":"2200014","income_statement_id":"2200014","balance_sheet_id":"2200014"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":451505,"cogs":243140,"gross_prof":208365,"sell_exp":25205,"admin_exp":37020,"oth_op_rev":8682,"oth_op_exp":1015,"other_interest_revenues":472,"income_before_income_taxes":154279,"provision_for_income_taxes":32101,"income_after_income_taxes":122178,"net_income":122178},"balance_data":{"cash":134763,"accounts_receivable":3542,"inventories":2762,"cur_assets":141067,"fixed_assets":998,"non_cur_assets":998,"assets":142065,"cur_liab":17041,"equity":125024,"equities":142065},"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",243140,243140,false],["net_turnover_source","gross_profit_calc",208365,208365,false],["gross_profit_calc","selling_exp",25205,25205,false],["gross_profit_calc","admin_exp",37020,37020,false],["gross_profit_calc","other_op_exp_exp",1015,1015,false]]}},"financial_ratios":{"current_ratio":{"value":8.278094008567573},"quick_ratio":{"value":8.116014318408544},"net_profit_margin":{"value":0.27060165446672796},"roa":{"value":0.8600147819660015},"roe":{"value":0.9772363706168415},"debt_to_equity":{"value":0.13630183004863067,"negative_equity":false},"asset_turnover":{"value":3.178157885474959},"altman_z_score":{"value":10.99867965702878},"roce":{"value":1.2339950729459943}},"source_ids":{"financial_statement_id":"2002056","income_statement_id":"2002056","balance_sheet_id":"2002056"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":432057,"cogs":188475,"gross_prof":243582,"sell_exp":39978,"admin_exp":53050,"oth_op_exp":9567,"other_interest_revenues":1418,"income_before_income_taxes":142405,"provision_for_income_taxes":14950,"income_after_income_taxes":127455,"net_income":127455},"balance_data":{"cash":123935,"accounts_receivable":21460,"cur_assets":145395,"fixed_assets":3718,"non_cur_assets":3718,"assets":149113,"cur_liab":18812,"equity":130301,"equities":149113},"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",188475,188475,false],["net_turnover_source","gross_profit_calc",243582,243582,false],["gross_profit_calc","selling_exp",39978,39978,false],["gross_profit_calc","admin_exp",53050,53050,false],["gross_profit_calc","other_op_exp_exp",9567,9567,false]]}},"financial_ratios":{"current_ratio":{"value":7.728843291516053},"quick_ratio":{"value":7.728843291516053},"net_profit_margin":{"value":0.2949957991653879},"roa":{"value":0.8547544479689899},"roe":{"value":0.9781582643264441},"debt_to_equity":{"value":0.14437341232991305,"negative_equity":false},"asset_turnover":{"value":2.8975139659184643},"altman_z_score":{"value":10.116879293079194},"roce":{"value":1.092892610187182}},"source_ids":{"financial_statement_id":"1827045","income_statement_id":"1827045","balance_sheet_id":"1827045"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":443991,"cogs":303335,"gross_prof":140656,"sell_exp":9672,"admin_exp":35808,"oth_op_exp":10301,"other_interest_revenues":1573,"income_before_income_taxes":86448,"provision_for_income_taxes":27530,"income_after_income_taxes":58918,"net_income":58918},"balance_data":{"cash":59456,"accounts_receivable":25384,"cur_assets":84840,"fixed_assets":7244,"non_cur_assets":7244,"assets":92084,"cur_liab":30320,"equity":61764,"equities":92084},"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",303335,303335,false],["net_turnover_source","gross_profit_calc",140656,140656,false],["gross_profit_calc","selling_exp",9672,9672,false],["gross_profit_calc","admin_exp",35808,35808,false],["gross_profit_calc","other_op_exp_exp",10301,10301,false]]}},"financial_ratios":{"current_ratio":{"value":2.7981530343007917},"quick_ratio":{"value":2.7981530343007917},"net_profit_margin":{"value":0.1327008880810647},"roa":{"value":0.6398288519178141},"roe":{"value":0.9539213781490836},"debt_to_equity":{"value":0.4909008483906483,"negative_equity":false},"asset_turnover":{"value":4.82158681204118},"altman_z_score":{"value":9.57697539845173},"roce":{"value":1.3996502817175054}},"source_ids":{"financial_statement_id":"1461543","income_statement_id":"1461543","balance_sheet_id":"1461543"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":351019,"cogs":154918,"gross_prof":196101,"sell_exp":27422,"admin_exp":28371,"oth_op_exp":10124,"other_interest_revenues":851,"income_before_income_taxes":131035,"provision_for_income_taxes":21449,"income_after_income_taxes":109586,"net_income":109586},"balance_data":{"cash":91158,"accounts_receivable":28965,"cur_assets":120123,"fixed_assets":11881,"non_cur_assets":11881,"assets":132004,"cur_liab":19572,"equity":112432,"equities":132004},"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",154918,154918,false],["net_turnover_source","gross_profit_calc",196101,196101,false],["gross_profit_calc","selling_exp",27422,27422,false],["gross_profit_calc","admin_exp",28371,28371,false],["gross_profit_calc","other_op_exp_exp",10124,10124,false]]}},"financial_ratios":{"current_ratio":{"value":6.13749233599019},"quick_ratio":{"value":6.13749233599019},"net_profit_margin":{"value":0.3121939268244739},"roa":{"value":0.8301718129753644},"roe":{"value":0.9746869218727764},"debt_to_equity":{"value":0.1740785541482852,"negative_equity":false},"asset_turnover":{"value":2.6591542680524833},"altman_z_score":{"value":9.418307314071507},"roce":{"value":1.1654600113846592}},"source_ids":{"financial_statement_id":"1342632","income_statement_id":"1342632","balance_sheet_id":"1342632"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 22.07.2024 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav"},"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,"118.47","33.76","51.16",42,"297.76","~ 266.50"],[2023,"88.73","31.39","42.09",35,"293.97","~ 263.10"],[2022,"119.80","34.41","57.90",32,"442.30","~ 386.69"]]},"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","21.81","8.19","13.16",41,"313.85","~ 280.90"],["2026. gada 1. ceturksnis","33.00","7.94","12.60",28,"440.01","~ 393.81"],["2025. gada 4. ceturksnis","24.10","9.14","14.07",50,"275.15","~ 246.26"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":51.16,"employees":42,"gross_salary_raw":297.7645541447243,"gross_salary_formatted":"297.76","net_salary_formatted":"~ 266.50","vsaoi_employee_part":"31.27","non_taxable_minimum":"500.00","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":51.16,"employees":42,"gross_salary_raw":297.7645541447243,"gross_salary_formatted":"297.76","net_salary_formatted":"~ 266.50","vsaoi_employee_part":"31.27","non_taxable_minimum":"500.00","iin_part":"0.00","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",2842,"EUR","2016-10-24"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,24,"EUR"],[2018,48,"EUR"],[2013,4,"LVL"],[2014,4,"EUR"],[2015,27,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2012-07-05"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region"],"data":[["LV72ZZZ43603054570","K","SIA","2012-07-13","Smiltenes nov., Blomes pag., \"Lielkalnu muiža\"",4707,105825706,100016735]]},"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","8559  ","049420","Blomes pag.","118.47","33.76","51.16",42],[2023,"sabiedrība ar ierobežotu atbildību","8559  ","049420","Blomes pag.","88.73","31.39","42.09",35],[2022,"sabiedrība ar ierobežotu atbildību","8559  ","049420","Blomes pag.","119.80","34.41","57.90",32]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 07.11.2019 ","nav","nav"," 20.05.2020 "],["ir"," 22.07.2024 ","nav","nav",null]]},"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":[["LATVIJAS TĀLMĀCĪBAS UN PROFESIONĀLĀS TĀLĀKIZGLĪTĪBAS CENTRS SIA","2025. gada 4. ceturksnis","24.10","1.17","0.00","9.14","14.07","50"],["LATVIJAS TĀLMĀCĪBAS UN PROFESIONĀLĀS TĀLĀKIZGLĪTĪBAS CENTRS SIA","2026. gada 1. ceturksnis","33.00"," -0.21","0.00","7.94","12.60","28"],["LATVIJAS TĀLMĀCĪBAS UN PROFESIONĀLĀS TĀLĀKIZGLĪTĪBAS CENTRS SIA","2026. gada 2. ceturksnis","21.81","0.23","0.0","8.19","13.16","41"]]},"deminimis":{"columns":["assign_date","assigned_amount","assigner_title","program_title","instrument_title","regul_title","project_title"],"data":[["2024-06-27",12500,"Latvijas Investīciju un attīstības aģentūra","ANM 2.2.1.2.i. investīcija \"Atbalsts procesu digitalizācijai komercdarbībā\"","01 Tiešais maksājums (grants)","1407/2013 Vispārējā tautsaimniecība (1407/2013)","f8dc75c8"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income","other_interest_revenues","interest_expenses"],"data":[[847613,526201,321412,23362,166197,6385,125468,8091,117377,117377,null,null],[351239,186949,164290,12507,14935,31965,104905,19479,85426,85426,97,75],[351019,154918,196101,27422,28371,10124,131035,21449,109586,109586,851,null],[443991,303335,140656,9672,35808,10301,86448,27530,58918,58918,1573,null],[432057,188475,243582,39978,53050,9567,142405,14950,127455,127455,1418,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","inventories"],"data":[[119794,4596,124390,42858,42858,167248,41315,125933,167248,null],[67424,14619,85393,18165,18165,103558,15286,88272,103558,3350],[91158,28965,120123,11881,11881,132004,19572,112432,132004,null],[59456,25384,84840,7244,7244,92084,30320,61764,92084,null],[123935,21460,145395,3718,3718,149113,18812,130301,149113,null]]},"cash_flow_statements":{"columns":["cfo_dm_cust","cfo_dm_supp","cfo_dm_net","cfi_acq_fa","cfi_net","cff_iss_cap","cff_ln_rcv","cff_net","net_increase","at_end_of_year"],"data":[[18648,-11013,-429,-1583,-1583,2000,9075,11075,9063,9063]]}},"public_procurement":{"kopa_eur":400,"ligumu_skaits":2,"periods":{"no":"2020-05-25","lidz":"2021-10-14"},"lielakie_ligumi":{"columns":["summa_eur","datums","pasutitajs","iepirkums"],"data":[[400,"2021-10-14","Liepājas Universitāte","LiepU vadības un akadēmiskā personāla angļu valodas pilnveide un iepriekš iegūto angļu valodas zināšanu novērtēšana"],[null,"2020-05-25","Latviešu valodas aģentūra","Pedagogu profesionālo kompetenču pilnveides metodikas kursu vadītāju pakalpojumi"]]},"pasutitaji":{"columns":["pasutitajs","summa_eur","ligumu_skaits"],"data":[["Liepājas Universitāte",400,1],["Latviešu valodas aģentūra",null,1]]},"pa_gadiem":{"2021":{"summa_eur":400,"ligumu_skaits":1},"2020":{"ligumu_skaits":1}},"bez_publicetas_summas":1,"visparigas_vienosanas":1,"piezime":"Summa ir līgumos nolīgtā, ne izmaksātā. Vienošanās ar vairākiem uzvarētājiem kopsummā NAV ieskaitītas (tur apjoms ir kopīgs un maksimālais). Dati: EIS publicētie dokumenti kopš 2018. gada; 2018.-2020. gads nav pilnīgs."},"eu_funds":{"periods":{"no":"2016-12-23","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":2}}}