SIA "LEARN SMART"Active
Key figures
Ratios
2025Balance sheet structure
Dividends
calculatedNo dividends were paid.
Summary of financial statements2018–2025
| 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|---|
| Balance sheet — assets | ||||||||
| Total current assets | 60 | 8891 | 7371 | 2549 | 22 313 | 22 793 | 15 382 | 11 760 |
| Total non-current assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total assets | 60 | 8891 | 7371 | 2549 | 22 313 | 22 793 | 15 382 | 11 760 |
| Balance sheet — liabilities and equity | ||||||||
| Current liabilities | 0 | 1843 | 2779 | 1253 | 5491 | 468 | 546 | 1403 |
| Non-current liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total liabilities | 0 | 1843 | 2779 | 1253 | 5491 | 468 | 546 | 1403 |
| Share capital | — | — | — | — | — | — | — | — |
| Retained earnings of previous periods | — | — | — | — | — | — | — | — |
| Profit for the year | 0 | 6988 | -2456 | -3296 | 15 526 | 13 302 | 4513 | -4479 |
| Total equity | 60 | 7048 | 4592 | 1296 | 16 822 | 22 325 | 14 836 | 10 357 |
| Income statement | ||||||||
| Sales revenue | 0 | 38 523 | 22 824 | 13 249 | 38 869 | 29 333 | 30 634 | 41 018 |
| Operating profit | 0 | 12 766 | 968 | 16 | 15 526 | 15 252 | 4513 | -4479 |
| Profit before income tax | 0 | 12 766 | 968 | 16 | 15 526 | 15 252 | 4513 | -4479 |
| Profit for the reporting year | 0 | 6988 | -2456 | -3296 | 15 526 | 13 302 | 4513 | -4479 |
| Labour costs | — | — | — | — | — | — | — | — |
| Depreciation of non-current assets | — | — | — | — | — | — | — | — |
| Other indicators | ||||||||
| Employees | 1 | 3 | 3 | 2 | 2 | 2 | 1 | 2 |
| Calculated dividend | — | 0 | 0 | 0 | 0 | 7799 | 12 002 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
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Summary: SIA "LEARN SMART"
Overview
SIA "LEARN SMART" (reg. no. 45403052575) is a limited liability company. The company was registered in 2018 and has been in the register for 7 years. Registered address: Rīga, Ozolciema iela 20 k-1 - 40.
Financial results
Revenue in 2025 was 41 018 €, up 33,9% on the previous year (30 634 €). This is the company's highest revenue among the published years (2018–2025). 2025 ended with a loss of 4479 €. The company was profitable in 4 of the 8 published years. In 2025 the company had 2 employees (1 a year earlier). Revenue per employee was 20 509 €. At the end of 2025, total assets were 11 760 € and equity 10 357 € (88,1% of assets).
Management and owners
The board has 2 members. According to the register, the company has 2 owners. The largest stake (60%) is held by a private individual.
Data sources and freshness
Register data (name, address, legal form, board and owners) and annual report figures come from the open data of the Register of Enterprises of the Republic of Latvia (CC0); entity.lv updates them daily. Data as of 03.11.2026. Changes, averages and ratios are calculated by entity.lv from open data and are not an official assessment.