{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/44103139669","dati_atjaunoti":"2026-10-31","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/44103139669"},"registration_number":"44103139669","company_name":"Sabiedrība ar ierobežotu atbildību \"ELPIDA.N\"","company_type":"SIA","registered_date":"2020-02-04","area_of_activity":{"nace_code":"9622","nace_description":"Skaistumkopšanas pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,26518,-2782,2700,5,"EUR"],[2024,29688,-531,5668,3,"EUR"],[2023,33054,150,3148,3,"EUR"],[2022,29716,3557,3591,2,"EUR"],[2021,15549,-1966,1410,4,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":26518,"cogs":1309,"gross_prof":25209,"sell_exp":27992,"oth_op_rev":1,"income_before_income_taxes":-2782,"income_after_income_taxes":-2782,"net_income":-2782},"balance_data":{"cash":2383,"accounts_receivable":22,"inventories":295,"cur_assets":2700,"assets":2700,"cur_liab":1541,"equity":1159,"equities":2700},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",1309,1309,false],["net_turnover_source","gross_profit_calc",25209,25209,false],["gross_profit_calc","selling_exp",27992,27992,false],["gross_profit_calc","ebit_calc",2783,-2783,true],["other_op_rev_source","ebit_calc",1,1,false]]}},"financial_ratios":{"current_ratio":{"value":1.7521090201168072},"quick_ratio":{"value":1.5606748864373783},"net_profit_margin":{"value":-0.1049098725394072},"roa":{"value":-1.0303703703703704},"roe":{"value":-2.400345125107852},"debt_to_equity":{"value":1.3295944779982745,"negative_equity":false},"asset_turnover":{"value":9.82148148148148},"altman_z_score":{"value":7.587725047708316},"roce":{"value":-2.400345125107852}},"source_ids":{"financial_statement_id":"2203819","income_statement_id":"2203819","balance_sheet_id":"2203819"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":29688,"cogs":2339,"gross_prof":27349,"sell_exp":27873,"interest_expenses":7,"income_before_income_taxes":-531,"income_after_income_taxes":-531,"net_income":-531},"balance_data":{"cash":5375,"accounts_receivable":22,"inventories":271,"cur_assets":5668,"assets":5668,"cur_liab":1727,"equity":3941,"equities":5668},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",2339,2339,false],["net_turnover_source","gross_profit_calc",27349,27349,false],["gross_profit_calc","selling_exp",27873,27873,false],["gross_profit_calc","ebit_calc",524,-524,true],["ebit_calc","ebt_calc",524,-524,true]]}},"financial_ratios":{"current_ratio":{"value":3.2819918934568615},"quick_ratio":{"value":3.12507237984945},"net_profit_margin":{"value":-0.017886014551333873},"roa":{"value":-0.09368383909668314},"roe":{"value":-0.13473737630043137},"debt_to_equity":{"value":0.4382136513575235,"negative_equity":false},"interest_coverage":{"value":-74.85714285714286},"asset_turnover":{"value":5.237826393789697},"altman_z_score":{"value":6.986008931172842},"roce":{"value":-0.13296117736615073}},"source_ids":{"financial_statement_id":"1997801","income_statement_id":"1997801","balance_sheet_id":"1997801"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":33054,"cogs":3985,"gross_prof":29069,"sell_exp":28905,"interest_expenses":14,"income_before_income_taxes":150,"income_after_income_taxes":150,"net_income":150},"balance_data":{"cash":2214,"accounts_receivable":674,"inventories":260,"cur_assets":3148,"assets":3148,"cur_liab":1475,"equity":1673,"equities":3148},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",3985,3985,false],["net_turnover_source","gross_profit_calc",29069,29069,false],["gross_profit_calc","selling_exp",28905,28905,false],["gross_profit_calc","ebit_calc",164,164,false],["ebit_calc","ebt_calc",164,164,false]]}},"financial_ratios":{"current_ratio":{"value":2.1342372881355933},"quick_ratio":{"value":1.9579661016949153},"net_profit_margin":{"value":0.004538028680341259},"roa":{"value":0.04764930114358323},"roe":{"value":0.08965929468021518},"debt_to_equity":{"value":0.881649731022116,"negative_equity":false},"interest_coverage":{"value":11.714285714285714},"asset_turnover":{"value":10.5},"altman_z_score":{"value":11.948429216290137},"roce":{"value":0.09802749551703527}},"source_ids":{"financial_statement_id":"1855992","income_statement_id":"1855992","balance_sheet_id":"1855992"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":29716,"cogs":6837,"gross_prof":22879,"sell_exp":20263,"oth_op_rev":942,"interest_expenses":1,"income_before_income_taxes":3557,"income_after_income_taxes":3557,"net_income":3557},"balance_data":{"cash":2813,"accounts_receivable":211,"inventories":567,"cur_assets":3591,"assets":3591,"cur_liab":2068,"equity":1523,"equities":3591},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",6837,6837,false],["net_turnover_source","gross_profit_calc",22879,22879,false],["gross_profit_calc","selling_exp",20263,20263,false],["gross_profit_calc","ebit_calc",2616,2616,false],["other_op_rev_source","ebit_calc",942,942,false]]}},"financial_ratios":{"current_ratio":{"value":1.7364603481624759},"quick_ratio":{"value":1.4622823984526112},"net_profit_margin":{"value":0.11969982501009557},"roa":{"value":0.9905318852687274},"roe":{"value":2.335521996060407},"debt_to_equity":{"value":1.3578463558765594,"negative_equity":false},"interest_coverage":{"value":3558},"asset_turnover":{"value":8.275132275132275},"altman_z_score":{"value":12.309660324785746},"roce":{"value":2.3361785948785294}},"source_ids":{"financial_statement_id":"1477773","income_statement_id":"1477773","balance_sheet_id":"1477773"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":15549,"cogs":1711,"gross_prof":13838,"sell_exp":15794,"interest_expenses":10,"income_before_income_taxes":-1966,"income_after_income_taxes":-1966,"net_income":-1966},"balance_data":{"cash":465,"accounts_receivable":27,"inventories":918,"cur_assets":1410,"assets":1410,"cur_liab":3444,"equity":-2034,"equities":1410},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",1711,1711,false],["net_turnover_source","gross_profit_calc",13838,13838,false],["gross_profit_calc","selling_exp",15794,15794,false],["gross_profit_calc","ebit_calc",1956,-1956,true],["ebit_calc","ebt_calc",1956,-1956,true]]}},"financial_ratios":{"current_ratio":{"value":0.4094076655052265},"quick_ratio":{"value":0.14285714285714285},"net_profit_margin":{"value":-0.126438999292559},"roa":{"value":-1.3943262411347517},"roe":{"value":0.9665683382497542},"debt_to_equity":{"value":-1.6932153392330382,"negative_equity":true},"interest_coverage":{"value":-195.6},"asset_turnover":{"value":11.027659574468085},"altman_z_score":{"value":4.191266113129216},"roce":{"value":0.9616519174041298}},"source_ids":{"financial_statement_id":"1355789","income_statement_id":"1355789","balance_sheet_id":"1355789"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"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,"4.40","0.58","3.80",3,"309.64","~ 277.13"],[2023,"5.16","0.59","4.56",3,"371.57","~ 332.55"],[2022,"2.35","0.16","2.18",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","0.63","0.13","0.49",4,"119.78","~ 107.20"],["2026. gada 2. ceturksnis","1.66","0.27","1.38",4,"337.34","~ 301.92"],["2026. gada 1. ceturksnis","1.08","0.14","0.94",4,"229.78","~ 205.66"],["2025. gada 4. ceturksnis","1.25","0.22","1.03",4,"251.78","~ 225.35"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":3.8,"employees":3,"gross_salary_raw":309.63788663994006,"gross_salary_formatted":"309.64","net_salary_formatted":"~ 277.13","vsaoi_employee_part":"32.51","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":3.8,"employees":3,"gross_salary_raw":309.63788663994006,"gross_salary_formatted":"309.64","net_salary_formatted":"~ 277.13","vsaoi_employee_part":"32.51","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",2800,"EUR","2025-01-27"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2020,4,"EUR"],[2021,4,"EUR"],[2022,2,"EUR"],[2023,3,"EUR"],[2025,5,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2020-01-14"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV64ZZZ44103139669","K","SIA","2020-02-04","Rīga, Spilves iela 17 - 7",1055,113828963,100003003]]},"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","Videjais_nodarbinato_personu_skaits_cilv"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","9622  ","010092","Kurzemes rajons","4.40","0.58","3.80",3],[2023,"sabiedrība ar ierobežotu atbildību","9602  ","010092","Kurzemes rajons","5.16","0.59","4.56",3],[2022,"sabiedrība ar ierobežotu atbildību","9602  ","010092","Kurzemes rajons","2.35","0.16","2.18",2]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","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":[["ELPIDA.N SIA","2026. gada 3. ceturksnis","0.63","0.0","0.0","0.13","0.49","4"],["ELPIDA.N SIA","2026. gada 2. ceturksnis","1.66","0.0","0.0","0.27","1.38","4"],["ELPIDA.N SIA","2026. gada 1. ceturksnis","1.08","0.00","0.00","0.14","0.94","4"],["ELPIDA.N SIA","2025. gada 4. ceturksnis","1.25","0.00","0.00","0.22","1.03","4"]]}}}