{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003106260","dati_atjaunoti":"2026-08-30","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40003106260","company_name":"Sabiedrība ar ierobežotu atbildību \"G & K\"","company_type":"SIA","registered_date":"1992-12-11","area_of_activity":{"nace_code":"5610","nace_description":"Restorānu un mobilo ēdināšanas vietu pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,2776805,142388,856251,40,"EUR"],[2024,2457302,615991,1115143,35,"EUR"],[2023,2212484,614043,880075,28,"EUR"],[2022,1039257,240912,382861,17,"EUR"],[2021,170777,2021,193280,11,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":40,"type_from_db":"UGP"},"income_data":{"net_turnover":2776805,"cogs":2255141,"gross_prof":521664,"sell_exp":247613,"admin_exp":19576,"oth_op_rev":3348,"oth_op_exp":6036,"other_interest_revenues":1225,"income_before_income_taxes":253012,"provision_for_income_taxes":110624,"income_after_income_taxes":142388,"net_income":142388},"balance_data":{"cash":577388,"accounts_receivable":83046,"inventories":15605,"cur_assets":676039,"investments":10940,"fixed_assets":169272,"non_cur_assets":180212,"assets":856251,"cur_liab":118194,"equity":738057,"equities":856251},"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",2255141,2255141,false],["net_turnover_source","gross_profit_calc",521664,521664,false],["gross_profit_calc","selling_exp",247613,247613,false],["gross_profit_calc","admin_exp",19576,19576,false],["gross_profit_calc","other_op_exp_exp",6036,6036,false]]}},"financial_ratios":{"current_ratio":{"value":5.719740426756012},"quick_ratio":{"value":5.587711728175711},"net_profit_margin":{"value":0.0512776374286275},"roa":{"value":0.16629236053446944},"roe":{"value":0.1929227688376372},"debt_to_equity":{"value":0.16014210284571517,"negative_equity":false},"asset_turnover":{"value":3.2429801541837615},"altman_z_score":{"value":7.974452844271271},"roce":{"value":0.3428082112899139}},"source_ids":{"financial_statement_id":"2230493","income_statement_id":"2230493","balance_sheet_id":"2230493"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":35,"type_from_db":"UGP"},"income_data":{"net_turnover":2457302,"cogs":1580612,"gross_prof":876690,"sell_exp":147783,"admin_exp":45378,"oth_op_rev":7724,"oth_op_exp":534,"other_interest_revenues":26657,"income_before_income_taxes":717376,"provision_for_income_taxes":101385,"income_after_income_taxes":615991,"net_income":615991},"balance_data":{"cash":583810,"accounts_receivable":411594,"inventories":26680,"cur_assets":1022084,"fixed_assets":93059,"non_cur_assets":93059,"assets":1115143,"cur_liab":77496,"equity":1037647,"equities":1115143},"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",1580612,1580612,false],["net_turnover_source","gross_profit_calc",876690,876690,false],["gross_profit_calc","selling_exp",147783,147783,false],["gross_profit_calc","admin_exp",45378,45378,false],["gross_profit_calc","other_op_exp_exp",534,534,false]]}},"financial_ratios":{"current_ratio":{"value":13.188861360586353},"quick_ratio":{"value":12.844585526994942},"net_profit_margin":{"value":0.25067777586963264},"roa":{"value":0.5523874516541825},"roe":{"value":0.5936421538345892},"debt_to_equity":{"value":0.07468435797530373,"negative_equity":false},"asset_turnover":{"value":2.2035756849121593},"altman_z_score":{"value":11.217058914565417},"roce":{"value":0.6913487920265755}},"source_ids":{"financial_statement_id":"2018444","income_statement_id":"2018444","balance_sheet_id":"2018444"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":28,"type_from_db":"UGP"},"income_data":{"net_turnover":2212484,"cogs":1478721,"gross_prof":733763,"sell_exp":59046,"admin_exp":52184,"oth_op_rev":24244,"oth_op_exp":5075,"other_interest_revenues":31,"interest_expenses":170,"income_before_income_taxes":641563,"provision_for_income_taxes":27520,"income_after_income_taxes":614043,"net_income":614043},"balance_data":{"cash":717885,"accounts_receivable":61242,"inventories":12038,"cur_assets":791165,"fixed_assets":88910,"non_cur_assets":88910,"assets":880075,"cur_liab":53219,"equity":826856,"equities":880075},"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",1478721,1478721,false],["net_turnover_source","gross_profit_calc",733763,733763,false],["gross_profit_calc","selling_exp",59046,59046,false],["gross_profit_calc","admin_exp",52184,52184,false],["gross_profit_calc","other_op_exp_exp",5075,5075,false]]}},"financial_ratios":{"current_ratio":{"value":14.866213194535787},"quick_ratio":{"value":14.6400157838366},"net_profit_margin":{"value":0.277535566358898},"roa":{"value":0.6977166718745561},"roe":{"value":0.7426238667917993},"debt_to_equity":{"value":0.06436308135878557,"negative_equity":false},"interest_coverage":{"value":3774.9},"asset_turnover":{"value":2.513972104650172},"altman_z_score":{"value":12.69697421926038},"roce":{"value":0.7761121646332614}},"source_ids":{"financial_statement_id":"1882095","income_statement_id":"1882095","balance_sheet_id":"1882095"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":17,"type_from_db":"UGP"},"income_data":{"net_turnover":1039257,"cogs":732177,"gross_prof":307080,"sell_exp":52975,"admin_exp":26164,"oth_op_rev":31132,"oth_op_exp":8824,"other_interest_revenues":1581,"interest_expenses":310,"income_before_income_taxes":251520,"provision_for_income_taxes":10608,"income_after_income_taxes":240912,"net_income":240912},"balance_data":{"cash":283492,"accounts_receivable":36064,"inventories":9677,"cur_assets":329233,"fixed_assets":53628,"non_cur_assets":53628,"assets":382861,"cur_liab":60548,"equity":322313,"equities":382861},"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",732177,732177,false],["net_turnover_source","gross_profit_calc",307080,307080,false],["gross_profit_calc","selling_exp",52975,52975,false],["gross_profit_calc","admin_exp",26164,26164,false],["gross_profit_calc","other_op_exp_exp",8824,8824,false]]}},"financial_ratios":{"current_ratio":{"value":5.437553676422012},"quick_ratio":{"value":5.277730065402656},"net_profit_margin":{"value":0.2318117655209443},"roa":{"value":0.6292414218214966},"roe":{"value":0.7474473570721628},"debt_to_equity":{"value":0.18785466301390263,"negative_equity":false},"interest_coverage":{"value":812.3548387096774},"asset_turnover":{"value":2.7144498917361655},"altman_z_score":{"value":8.204674952455992},"roce":{"value":0.78132126225129}},"source_ids":{"financial_statement_id":"1473984","income_statement_id":"1473984","balance_sheet_id":"1473984"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":11,"type_from_db":"UGP"},"income_data":{"net_turnover":170777,"cogs":86528,"gross_prof":84249,"sell_exp":196532,"admin_exp":8670,"oth_op_rev":135682,"oth_op_exp":12211,"other_interest_revenues":3,"interest_expenses":500,"income_before_income_taxes":2021,"income_after_income_taxes":2021,"net_income":2021},"balance_data":{"cash":3413,"accounts_receivable":129688,"inventories":6153,"cur_assets":139254,"fixed_assets":54026,"non_cur_assets":54026,"assets":193280,"cur_liab":61379,"equity":131901,"equities":193280},"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",86528,86528,false],["net_turnover_source","gross_profit_calc",84249,84249,false],["gross_profit_calc","selling_exp",196532,196532,false],["gross_profit_calc","admin_exp",8670,8670,false],["gross_profit_calc","other_op_exp_exp",12211,12211,false]]}},"financial_ratios":{"current_ratio":{"value":2.2687564150605257},"quick_ratio":{"value":2.1685104025806874},"net_profit_margin":{"value":0.011834146284335713},"roa":{"value":0.010456332781456953},"roe":{"value":0.015322097633831433},"debt_to_equity":{"value":0.4653414303151606,"negative_equity":false},"interest_coverage":{"value":5.042},"asset_turnover":{"value":0.8835730546357616},"altman_z_score":{"value":2.6918052015035214},"roce":{"value":0.01911281946308216}},"source_ids":{"financial_statement_id":"1407238","income_statement_id":"1407238","balance_sheet_id":"1407238"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.08.1996 ","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,"620.61","81.11","158.81",34,"1 141.80","~ 868.16"],[2023,"482.44","65.51","136.87",28,"1 194.93","~ 902.11"],[2022,"206.10","26.56","59.17",17,"850.83","~ 644.11"]]},"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 2. ceturksnis","126.44","15.98","38.82",44,"862.69","~ 715.47"],["2026. gada 1. ceturksnis","63.18","7.76","24.00",22,"1 066.70","~ 851.50"],["2025. gada 4. ceturksnis","175.65","21.15","42.55",28,"1 485.91","~ 1 120.82"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":158.81,"employees":34,"gross_salary_raw":1141.801689875129,"gross_salary_formatted":"1 141.80","net_salary_formatted":"~ 868.16","vsaoi_employee_part":"119.89","non_taxable_minimum":"253.15","iin_part":"153.75","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":158.81,"employees":34,"gross_salary_raw":1141.801689875129,"gross_salary_formatted":"1 141.80","net_salary_formatted":"~ 868.16","vsaoi_employee_part":"119.89","non_taxable_minimum":"253.15","iin_part":"153.75","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"area_of_activity":{"columns":["name","legal_form_code","legal_form_code_text","area_of_activity"],"data":[["Sabiedrība ar ierobežotu atbildību \"G &amp; K\"","LIMITED_LIABILITY_COMPANY_SIA","Sabiedrība ar ierobežotu atbildību","sabiedriskā ēdināšana \r\nmazum-, vairum-, komisijas tirdzniecība \r\npreču iegāde un realizācija \r\ntūrisma pakalpojumi \r\nautomašīnu īre\r\nvalūtas pirkšana-pārdošana \r\nsemināru, konferenču, konkursu rīkošana \r\nārējā ekonomiskā darbība \r\nlauksaimniecības produktu apstrāde\r\nu.c. statūtos paredzētā darbība \r\n"]]},"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2015-02-10"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,25,"EUR"],[2018,33,"EUR"],[2010,40,"LVL"],[2011,45,"LVL"],[2012,51,"LVL"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV46ZZZ40003106260","K","SIA","1992-12-11","Rīga, Meistaru iela 23",1050,101949326,100003003,"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","?     ","010091","Centra rajons","620.61","81.11","158.81",34],[2023,"sabiedrība ar ierobežotu atbildību","5610  ","010091","Centra rajons","482.44","65.51","136.87",28],[2022,"sabiedrība ar ierobežotu atbildību","5610  ","010091","Centra rajons","206.10","26.56","59.17",17]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 01.05.1995 ","nav","nav"," 08.08.1996 "],["ir"," 09.08.1996 ","nav","nav",null]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba saistību izpilde","12.08.2026"]]},"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":[["G & K SIA","2025. gada 4. ceturksnis","175.65","42.96","0.00","21.15","42.55","28"],["G & K SIA","2026. gada 1. ceturksnis","63.18","10.70","0.00","7.76","24.00","22"],["G & K SIA","2026. gada 2. ceturksnis","126.44","62.07","3.67","15.98","38.82","44"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income","interest_expenses","other_interest_revenues"],"data":[[762866,952355,-189489,8912,52679,235185,7838,-23733,14712,-38445,-38445,null,null],[426857,140673,286184,304211,10184,45851,3452,13452,227,13225,13225,736,null],[27559,19651,7908,12827,877,null,null,-5796,null,-5796,-5796,null,null],[170777,86528,84249,196532,8670,135682,12211,2021,null,2021,2021,500,3],[1039257,732177,307080,52975,26164,31132,8824,251520,10608,240912,240912,310,1581]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","intangible_assets","non_cur_assets","assets","cur_liab","equity","equities"],"data":[[41452,25363,32252,99067,60682,455,61137,160204,37753,122451,160204],[84918,1897,14097,100912,60682,null,60682,161594,25918,135676,161594],[1381,86097,2223,89701,60682,null,60682,150383,20503,129880,150383],[3413,129688,6153,139254,54026,null,54026,193280,61379,131901,193280],[283492,36064,9677,329233,53628,null,53628,382861,60548,322313,382861]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_net","cfi_acq_fa","cfi_ln_md","cfi_ln_rcv","cfi_net","cff_ln_rcv","cff_ln_repay","cff_net","effect_of_exchange_rate_change","net_increase","at_beginning_of_year","at_end_of_year","cff_div_pd","cfo_im_int","cfo_im_tax","cff_ls_repay"],"data":[[80424,109804,121200,121200,95319,43847,600,-138566,11947,9236,2711,-1013,-15668,47304,31636,null,null,null,null],[120804,161059,231223,231223,-66290,-40397,null,-106687,-5169,-9236,-81983,-257,42296,31636,73932,-67578,null,null,null],[41839,102621,113636,113636,-100342,-52189,null,null,36185,-32346,3839,null,-614269,73932,12463,null,null,null,null],[130204,227094,169634,158325,-45127,-115075,500,-165685,55284,-47735,1884,null,-5476,17734,12258,null,-1094,-9097,-11540],[59151,166221,45507,3605,-11680,-15125,39606,12801,355,-5384,-16897,null,-491,12258,11767,null,-714,-1270,-11868]]}}}