{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/45403052575","dati_atjaunoti":"2026-10-22","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/45403052575"},"registration_number":"45403052575","company_name":"SIA \"LEARN SMART\"","company_type":"SIA","registered_date":"2018-12-28","area_of_activity":{"nace_code":"8559","nace_description":"Citur neklasificēta izglītība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,41018,-4479,11760,2,"EUR"],[2024,30634,4513,15382,1,"EUR"],[2023,29333,13302,22793,2,"EUR"],[2022,38869,15526,22313,2,"EUR"],[2021,13249,-3296,2549,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":41018,"cogs":24365,"gross_prof":16653,"admin_exp":21132,"income_before_income_taxes":-4479,"income_after_income_taxes":-4479,"net_income":-4479},"balance_data":{"cash":4644,"accounts_receivable":7116,"cur_assets":11760,"assets":11760,"cur_liab":1403,"equity":10357,"equities":11760},"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",24365,24365,false],["net_turnover_source","gross_profit_calc",16653,16653,false],["gross_profit_calc","admin_exp",21132,21132,false],["gross_profit_calc","ebit_calc",4479,-4479,true],["ebit_calc","ebt_calc",4479,-4479,true]]}},"financial_ratios":{"current_ratio":{"value":8.382038488952245},"quick_ratio":{"value":8.382038488952245},"net_profit_margin":{"value":-0.10919596274806183},"roa":{"value":-0.3808673469387755},"roe":{"value":-0.43246113739499853},"debt_to_equity":{"value":0.13546393743361979,"negative_equity":false},"asset_turnover":{"value":3.4879251700680274},"altman_z_score":{"value":6.775461182366746},"roce":{"value":-0.43246113739499853}},"source_ids":{"financial_statement_id":"2309552","income_statement_id":"2309552","balance_sheet_id":"2309552"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":30634,"cogs":15545,"gross_prof":15089,"admin_exp":10576,"income_before_income_taxes":4513,"income_after_income_taxes":4513,"net_income":4513},"balance_data":{"cash":15382,"cur_assets":15382,"assets":15382,"cur_liab":546,"equity":14836,"equities":15382},"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",15545,15545,false],["net_turnover_source","gross_profit_calc",15089,15089,false],["gross_profit_calc","admin_exp",10576,10576,false],["gross_profit_calc","ebit_calc",4513,4513,false],["ebit_calc","ebt_calc",4513,4513,false]]}},"financial_ratios":{"current_ratio":{"value":28.17216117216117},"quick_ratio":{"value":28.17216117216117},"net_profit_margin":{"value":0.14731997127374813},"roa":{"value":0.29339487712911194},"roe":{"value":0.3041925047182529},"debt_to_equity":{"value":0.03680237260717174,"negative_equity":false},"asset_turnover":{"value":1.9915485632557535},"altman_z_score":{"value":15.819935243991479},"roce":{"value":0.3041925047182529}},"source_ids":{"financial_statement_id":"2049870","income_statement_id":"2049870","balance_sheet_id":"2049870"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":29333,"cogs":10845,"gross_prof":18488,"admin_exp":3236,"income_before_income_taxes":15252,"provision_for_income_taxes":1950,"income_after_income_taxes":13302,"net_income":13302},"balance_data":{"cash":21258,"accounts_receivable":1535,"cur_assets":22793,"assets":22793,"cur_liab":468,"equity":22325,"equities":22793},"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",10845,10845,false],["net_turnover_source","gross_profit_calc",18488,18488,false],["gross_profit_calc","admin_exp",3236,3236,false],["gross_profit_calc","ebit_calc",15252,15252,false],["ebit_calc","ebt_calc",15252,15252,false]]}},"financial_ratios":{"current_ratio":{"value":48.702991452991455},"quick_ratio":{"value":48.702991452991455},"net_profit_margin":{"value":0.4534824259366584},"roa":{"value":0.5836002281402185},"roe":{"value":0.5958342665173573},"debt_to_equity":{"value":0.020963045912653976,"negative_equity":false},"asset_turnover":{"value":1.2869301978677665},"altman_z_score":{"value":24.930557511471694},"roce":{"value":0.6831802911534155}},"source_ids":{"financial_statement_id":"1865924","income_statement_id":"1865924","balance_sheet_id":"1865924"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":38869,"cogs":19985,"gross_prof":18884,"admin_exp":3358,"income_before_income_taxes":15526,"income_after_income_taxes":15526,"net_income":15526},"balance_data":{"cash":20833,"accounts_receivable":1480,"cur_assets":22313,"assets":22313,"cur_liab":5491,"equity":16822,"equities":22313},"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",19985,19985,false],["net_turnover_source","gross_profit_calc",18884,18884,false],["gross_profit_calc","admin_exp",3358,3358,false],["gross_profit_calc","ebit_calc",15526,15526,false],["ebit_calc","ebt_calc",15526,15526,false]]}},"financial_ratios":{"current_ratio":{"value":4.063558550355126},"quick_ratio":{"value":4.063558550355126},"net_profit_margin":{"value":0.3994442872211788},"roa":{"value":0.695827544480796},"roe":{"value":0.9229580311496849},"debt_to_equity":{"value":0.3264177862323148,"negative_equity":false},"asset_turnover":{"value":1.741988975036974},"altman_z_score":{"value":6.366251441415813},"roce":{"value":0.9229580311496849}},"source_ids":{"financial_statement_id":"1741384","income_statement_id":"1741384","balance_sheet_id":"1741384"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":13249,"cogs":3724,"gross_prof":9525,"admin_exp":9509,"income_before_income_taxes":16,"provision_for_income_taxes":3312,"income_after_income_taxes":-3296,"net_income":-3296},"balance_data":{"cash":2549,"cur_assets":2549,"assets":2549,"cur_liab":1253,"equity":1296,"equities":2549},"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",3724,3724,false],["net_turnover_source","gross_profit_calc",9525,9525,false],["gross_profit_calc","admin_exp",9509,9509,false],["gross_profit_calc","ebit_calc",16,16,false],["ebit_calc","ebt_calc",16,16,false]]}},"financial_ratios":{"current_ratio":{"value":2.034317637669593},"quick_ratio":{"value":2.034317637669593},"net_profit_margin":{"value":-0.24877349233904444},"roa":{"value":-1.2930561004315417},"roe":{"value":-2.54320987654321},"debt_to_equity":{"value":0.966820987654321,"negative_equity":false},"asset_turnover":{"value":5.197724597881522},"altman_z_score":{"value":6.436436946463834},"roce":{"value":0.012345679012345678}},"source_ids":{"financial_statement_id":"1300324","income_statement_id":"1300324","balance_sheet_id":"1300324"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba 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,"8.83","4.30","1.52",1,"***","***"],[2023,"5.85","2.65","1.24",2,"***","***"],[2022,"4.60","2.64","0.70",1,"***","***"]]},"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","1.66","0.43","1.23",2,"***","***"],["2026. gada 2. ceturksnis","2.47","0.9","1.57",2,"***","***"],["2026. gada 1. ceturksnis","3.00","1.26","1.74",2,"***","***"],["2025. gada 4. ceturksnis","2.65","0.91","1.74",2,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",3000,"EUR","2024-05-31"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,1,"EUR"],[2020,3,"EUR"],[2021,2,"EUR"],[2022,2,"EUR"],[2023,2,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2018-12-14"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV21ZZZ45403052575","K","SIA","2018-12-28","Rīga, Ozolciema iela 20 k-1 - 40",1058,117939065,100003003,"0010000"]]},"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  ","010095","Zemgales priekšpilsēta","8.83","4.30","1.52",1],[2023,"sabiedrība ar ierobežotu atbildību","8559  ","010095","Zemgales priekšpilsēta","5.85","2.65","1.24",2],[2022,"sabiedrība ar ierobežotu atbildību","8559  ","010095","Zemgales priekšpilsēta","4.60","2.64","0.70",1]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["LEARN SMART SIA","2026. gada 3. ceturksnis","1.66","0.0","0.0","0.43","1.23","2"],["LEARN SMART SIA","2026. gada 2. ceturksnis","2.47","0.0","0.0","0.9","1.57","2"],["LEARN SMART SIA","2026. gada 1. ceturksnis","3.00","0.00","0.00","1.26","1.74","2"],["LEARN SMART SIA","2025. gada 4. ceturksnis","2.65","0.00","0.00","0.91","1.74","2"]]}}}