Cēsu rajona Līgatnes pagasta zemnieku saimniecība "UPENES"Active
Key figures
Ratios
2025Balance sheet structure
Dividends
calculatedPaid out in dividends approximately 5328 € (13% of equity at the end of the previous year).
Low confidence: the company does not file a cash flow statement, so the amount is an estimate from changes in equity — it may also include other reductions of equity (e.g. a share capital reduction).
Summary of financial statements2008–2025
| 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet — assets | ||||||||||||||||||
| Total current assets | 216 336 | 233 731 | 297 981 | 359 069 | 55 003 | 51 651 | 83 071 | 87 989 | 76 432 | 83 403 | 79 753 | 83 973 | 57 215 | 52 725 | 61 899 | 49 970 | 27 718 | 12 218 |
| Total non-current assets | 35 823 | 25 653 | 26 771 | 27 922 | 20 528 | 19 761 | 21 427 | 35 449 | 36 122 | 33 402 | 39 950 | 36 109 | 42 697 | 54 686 | 49 513 | 88 429 | 71 194 | 50 453 |
| Total assets | 252 159 | 259 384 | 324 752 | 386 991 | 75 531 | 71 412 | 104 498 | 123 438 | 112 554 | 116 805 | 119 703 | 120 082 | 99 912 | 107 411 | 111 412 | 138 399 | 98 912 | 62 671 |
| Balance sheet — liabilities and equity | ||||||||||||||||||
| Current liabilities | 116 414 | 122 326 | 129 929 | 40 228 | 41 085 | 25 999 | 39 260 | 28 697 | 0 | 0 | 0 | 27 | 4144 | 12 198 | 17 453 | 78 577 | 56 773 | 37 898 |
| Non-current liabilities | 98 935 | 98 367 | 115 849 | 4828 | 4635 | 0 | 0 | 0 | 8353 | 10 279 | 12 406 | 6167 | 1531 | 0 | 0 | 0 | 0 | 0 |
| Total liabilities | 215 349 | 220 693 | 245 778 | 45 056 | 45 720 | 25 999 | 39 260 | 28 697 | 8353 | 10 279 | 12 406 | 6194 | 5675 | 12 198 | 17 453 | 78 577 | 56 773 | 37 898 |
| Share capital | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Retained earnings of previous periods | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Profit for the year | 3375 | 1881 | 10 283 | 2381 | -46 626 | 199 | 194 | 569 | 3134 | 63 | 771 | 6591 | -19 650 | 976 | -1254 | -19 378 | -23 870 | -12 038 |
| Total equity | 36 810 | 38 691 | 78 974 | 341 935 | 28 881 | 44 693 | 63 787 | 94 741 | 104 201 | 106 526 | 107 297 | 113 888 | 94 237 | 95 213 | 93 959 | 59 822 | 42 139 | 24 773 |
| Income statement | ||||||||||||||||||
| Sales revenue | 320 841 | 285 704 | 311 019 | 348 623 | 188 847 | 53 131 | 52 029 | 44 099 | 41 115 | 41 638 | 70 809 | 66 982 | 35 246 | 20 701 | 22 377 | 18 427 | 10 430 | 5595 |
| Operating profit | 6633 | 3480 | 11 297 | 1107 | -58 570 | 434 | 384 | -15 264 | 3645 | -405 | 427 | 6253 | -19 602 | 489 | -1254 | -19 075 | -22 536 | -11 143 |
| Profit before income tax | 3375 | 1881 | 10 283 | 2381 | -46 626 | 239 | 256 | 1084 | 3134 | 63 | 771 | 6591 | -19 650 | 976 | -1254 | -19 378 | -23 870 | -12 038 |
| Profit for the reporting year | 3375 | 1881 | 10 283 | 2381 | -46 626 | 199 | 194 | 569 | 3134 | 63 | 771 | 6591 | -19 650 | 976 | -1254 | -19 378 | -23 870 | -12 038 |
| Labour costs | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Depreciation of non-current assets | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other indicators | ||||||||||||||||||
| Employees | 13 | 15 | 15 | 16 | 6 | 6 | 3 | 3 | 2 | 1 | 1 | 1 | 1 | 1 | 2 | 2 | 2 | 2 |
| Calculated dividend | 0 | 0 | 0 | 0 | 266 428 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14 759 | 0 | 5328 |
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: Cēsu rajona Līgatnes pagasta zemnieku saimniecība "UPENES"
Overview
Cēsu rajona Līgatnes pagasta zemnieku saimniecība "UPENES" (reg. no. 59501005091) is a farm. The company was registered in 1992 and has been in the register for 34 years. Registered address: Cēsu nov., Līgatnes pag., Augšlīgatne, Liepu iela 12.
Financial results
Revenue in 2025 was 5595 €, down 46,4% on the previous year (10 430 €). From 2008 to 2025, revenue declined by an average of 21,2% per year. This is the company's lowest revenue among the published years (2008–2025). 2025 ended with a loss of 12 038 €. The company was profitable in 12 of the 18 published years. In 2025 the company had 2 employees. Revenue per employee was 2798 €. At the end of 2025, total assets were 62 671 € and equity 24 773 € (39,5% of assets).
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.