{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003098654","dati_atjaunoti":"2026-10-30","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/40003098654"},"registration_number":"40003098654","company_name":"Sabiedrība ar ierobežotu atbildību \"M & D\"","company_type":"SIA","registered_date":"1992-10-30","area_of_activity":{"nace_code":"4763","nace_description":"Sporta aprīkojuma mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,29817,198,115594,1,"EUR"],[2024,27996,186,136366,1,"EUR"],[2023,29997,141,143389,1,"EUR"],[2022,32820,398,167915,1,"EUR"],[2021,13777,442,171430,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":29817,"cogs":39297,"gross_prof":-9480,"sell_exp":5456,"admin_exp":12374,"oth_op_rev":27508,"income_before_income_taxes":198,"income_after_income_taxes":198,"net_income":198},"balance_data":{"cash":19,"accounts_receivable":636,"inventories":114538,"cur_assets":115193,"fixed_assets":401,"non_cur_assets":401,"assets":115594,"cur_liab":120774,"non_cur_liab":138825,"equity":-144005,"equities":115594},"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",39297,39297,false],["net_turnover_source","gross_profit_calc",9480,-9480,true],["gross_profit_calc","selling_exp",5456,5456,false],["gross_profit_calc","admin_exp",12374,12374,false],["gross_profit_calc","ebit_calc",27310,-27310,true]]}},"financial_ratios":{"current_ratio":{"value":0.9537897229536159},"quick_ratio":{"value":0.005423352708364383},"net_profit_margin":{"value":0.006640507093268941},"roa":{"value":0.0017128916725781616},"roe":{"value":-0.001374952258602132},"debt_to_equity":{"value":-1.8027082392972467,"negative_equity":true},"asset_turnover":{"value":0.25794591414779316},"altman_z_score":{"value":-1.060026237853319},"roce":{"value":-0.03822393822393822}},"source_ids":{"financial_statement_id":"2139735","income_statement_id":"2139735","balance_sheet_id":"2139735"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":27996,"cogs":25606,"gross_prof":2390,"sell_exp":5220,"admin_exp":11719,"oth_op_rev":14735,"income_before_income_taxes":186,"income_after_income_taxes":186,"net_income":186},"balance_data":{"cash":668,"accounts_receivable":636,"inventories":134519,"cur_assets":135823,"fixed_assets":543,"non_cur_assets":543,"assets":136366,"cur_liab":145364,"non_cur_liab":135205,"equity":-144203,"equities":136366},"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",25606,25606,false],["net_turnover_source","gross_profit_calc",2390,2390,false],["gross_profit_calc","selling_exp",5220,5220,false],["gross_profit_calc","admin_exp",11719,11719,false],["gross_profit_calc","ebit_calc",14549,-14549,true]]}},"financial_ratios":{"current_ratio":{"value":0.9343647670674995},"quick_ratio":{"value":0.008970584188657439},"net_profit_margin":{"value":0.006643806258036862},"roa":{"value":0.0013639763577431325},"roe":{"value":-0.0012898483388001636},"debt_to_equity":{"value":-1.945653003058189,"negative_equity":true},"asset_turnover":{"value":0.20530044145901472},"altman_z_score":{"value":-0.9525811987294842},"roce":{"value":-0.020671260280062238}},"source_ids":{"financial_statement_id":"1986756","income_statement_id":"1986756","balance_sheet_id":"1986756"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":29997,"cogs":42454,"gross_prof":-12457,"sell_exp":7548,"admin_exp":11165,"oth_op_rev":31311,"income_before_income_taxes":141,"income_after_income_taxes":141,"net_income":141},"balance_data":{"cash":644,"accounts_receivable":629,"inventories":141431,"cur_assets":142704,"fixed_assets":685,"non_cur_assets":685,"assets":143389,"cur_liab":166893,"non_cur_liab":120885,"equity":-144389,"equities":143389},"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",42454,42454,false],["net_turnover_source","gross_profit_calc",12457,-12457,true],["gross_profit_calc","selling_exp",7548,7548,false],["gross_profit_calc","admin_exp",11165,11165,false],["gross_profit_calc","ebit_calc",31170,-31170,true]]}},"financial_ratios":{"current_ratio":{"value":0.855062824684079},"quick_ratio":{"value":0.0076276416626221595},"net_profit_margin":{"value":0.0047004700470047005},"roa":{"value":0.0009833390287957932},"roe":{"value":-0.0009765286829329104},"debt_to_equity":{"value":-1.9930742646600503,"negative_equity":true},"asset_turnover":{"value":0.2092001478495561},"altman_z_score":{"value":-0.9727540336805256},"roce":{"value":-0.005998978897208985}},"source_ids":{"financial_statement_id":"1885771","income_statement_id":"1885771","balance_sheet_id":"1885771"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":32820,"cogs":28901,"gross_prof":3919,"sell_exp":5363,"admin_exp":8715,"oth_op_rev":10559,"oth_op_exp":2,"income_before_income_taxes":398,"income_after_income_taxes":398,"net_income":398},"balance_data":{"cash":469,"accounts_receivable":45,"inventories":167312,"cur_assets":167826,"fixed_assets":89,"non_cur_assets":89,"assets":167915,"cur_liab":191561,"non_cur_liab":120885,"equity":-144531,"equities":167915},"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",28901,28901,false],["net_turnover_source","gross_profit_calc",3919,3919,false],["gross_profit_calc","selling_exp",5363,5363,false],["gross_profit_calc","admin_exp",8715,8715,false],["gross_profit_calc","other_op_exp_exp",2,2,false]]}},"financial_ratios":{"current_ratio":{"value":0.8760969090785703},"quick_ratio":{"value":0.002683218400405093},"net_profit_margin":{"value":0.012126751980499695},"roa":{"value":0.0023702468510853705},"roe":{"value":-0.00275373449294615},"debt_to_equity":{"value":-2.1617922798569165,"negative_equity":true},"asset_turnover":{"value":0.19545603430307001},"altman_z_score":{"value":-0.8222486114819185},"roce":{"value":-0.01683159942484987}},"source_ids":{"financial_statement_id":"1770618","income_statement_id":"1770618","balance_sheet_id":"1770618"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":13777,"cogs":12086,"gross_prof":1691,"sell_exp":3802,"admin_exp":7004,"oth_op_rev":10513,"oth_op_exp":956,"income_before_income_taxes":442,"income_after_income_taxes":442,"net_income":442},"balance_data":{"cash":592,"inventories":170730,"cur_assets":171322,"fixed_assets":108,"non_cur_assets":108,"assets":171430,"cur_liab":201466,"non_cur_liab":114893,"equity":-144929,"equities":171430},"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",12086,12086,false],["net_turnover_source","gross_profit_calc",1691,1691,false],["gross_profit_calc","selling_exp",3802,3802,false],["gross_profit_calc","admin_exp",7004,7004,false],["gross_profit_calc","other_op_exp_exp",956,956,false]]}},"financial_ratios":{"current_ratio":{"value":0.8503767385067456},"quick_ratio":{"value":0.0029384610802815365},"net_profit_margin":{"value":0.03208245626769253},"roa":{"value":0.0025783118474012718},"roe":{"value":-0.003049769197331107},"debt_to_equity":{"value":-2.182855053163963,"negative_equity":true},"asset_turnover":{"value":0.08036516362363647},"altman_z_score":{"value":-0.9463336092845469},"roce":{"value":-0.014715674523904649}},"source_ids":{"financial_statement_id":"1356971","income_statement_id":"1356971","balance_sheet_id":"1356971"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.10.1996 ","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,"7.49","0.01","2.84",1,"***","***"],[2023,"7.33","0.00","2.50",1,"***","***"],[2022,"7.17","0.00","2.09",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","1.62","0.0","0.8",1,"***","***"],["2026. gada 2. ceturksnis","1.37","0.0","0.8",1,"***","***"],["2026. gada 1. ceturksnis","2.11","0.00","0.78",1,"***","***"],["2025. gada 4. ceturksnis","1.82","0.00","0.76",1,"***","***"]]}},"raw_database_records":{"area_of_activity":{"columns":["legal_form_code","legal_form_code_text","area_of_activity"],"data":[["LIMITED_LIABILITY_COMPANY_SIA","Sabiedrība ar ierobežotu atbildību","preču ražošana \r\nreklāma\r\nmarketings \r\ntirdzniecība \r\nsabiedriskā ēdināšana \r\nimporta-eksporta operācijas \r\nstarpniecība \r\ntransporta pakalpojumi \r\njuridiskie pakalpojumi \r\nalkoholisko dzērienu un tabakas izstrādājumu tirdzniecība un ražošana\r\nšautuvju un šaušanas stendu pakalpojumi\r\ndetektīvdarbība\r\napsardze\r\nieroču un munīcijas izgatavošana un realizācija\r\nvalūtas pirkšana-pārdošana \r\nu.c. statūtos paredzētā darbība"]]},"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",5697,"EUR","2015-04-23"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,1,"EUR"],[2011,2,"LVL"],[2012,2,"LVL"],[2013,1,"LVL"],[2016,1,"EUR"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2001-04-18","Firma sabiedrība ar ierobežotu atbildību \"M & D\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV59ZZZ40003098654","K","SIA","1992-10-30","Rīga, Šarlotes iela 1",1001,101881846,100003003,"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","4763  ","010094","Vidzemes priekšpilsēta","7.49","0.01","2.84",1],[2023,"sabiedrība ar ierobežotu atbildību","4778  ","010094","Vidzemes priekšpilsēta","7.33","0.00","2.50",1],[2022,"sabiedrība ar ierobežotu atbildību","4778  ","010094","Vidzemes priekšpilsēta","7.17","0.00","2.09",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["ir"," 09.10.1996 ","nav","nav",null],["nav"," 29.05.1995 ","nav","nav"," 08.10.1996 "]]},"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":[["M & D SIA","2026. gada 3. ceturksnis","1.62","0.82","0.0","0.0","0.8","1"],["M & D SIA","2026. gada 2. ceturksnis","1.37","0.58","0.0","0.0","0.8","1"],["M & D SIA","2026. gada 1. ceturksnis","2.11","1.33","0.00","0.00","0.78","1"],["M & D SIA","2025. gada 4. ceturksnis","1.82","1.07","0.00","0.00","0.76","1"]]}}}