{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003376594","dati_atjaunoti":"2026-11-11","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/40003376594"},"registration_number":"40003376594","company_name":"Sabiedrība ar ierobežotu atbildību \"GRAND ART\"","company_type":"SIA","registered_date":"1998-01-28","area_of_activity":{"nace_code":"9013","nace_description":"Cita mākslas jaunrade"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2024,0,-50,1,0,"EUR"],[2023,0,-57,1,0,"EUR"],[2022,0,408345,1,0,"EUR"],[2021,0,-8497,3182926,0,"EUR"],[2020,0,-55,3191372,0,"EUR"]]}},"detailed_financials_by_year":{"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"provision_for_income_taxes":50,"income_after_income_taxes":-50,"net_income":-50},"balance_data":{"cash":1,"cur_assets":1,"assets":1,"cur_liab":50,"non_cur_liab":100113,"equity":-100162,"equities":1},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["EBT"],["UIN Nodoklis"],["Tīrā Peļņa (Zaudējumi)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["ebt_calc","tax_exp",50,50,false],["ebt_calc","net_income_final",50,-50,true]]}},"financial_ratios":{"current_ratio":{"value":0.02},"quick_ratio":{"value":0.02},"roa":{"value":-50},"roe":{"value":0.0004991913100776742},"debt_to_equity":{"value":-1.0000099838262015,"negative_equity":true},"altman_z_score":{"value":-84872.76699580683}},"source_ids":{"financial_statement_id":"2029563","income_statement_id":"2029563","balance_sheet_id":"2029563"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"interest_expenses":7,"income_before_income_taxes":-7,"provision_for_income_taxes":50,"income_after_income_taxes":-57,"net_income":-57},"balance_data":{"cash":1,"cur_assets":1,"assets":1,"cur_liab":50,"non_cur_liab":100063,"equity":-100112,"equities":1},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["EBT"],["Procentu Izmaksas"],["UIN Nodoklis"],["Tīrā Peļņa (Zaudējumi)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["ebt_calc","interest_exp",7,7,false],["ebt_calc","tax_exp",50,50,false],["ebt_calc","net_income_final",57,-57,true]]}},"financial_ratios":{"current_ratio":{"value":0.02},"quick_ratio":{"value":0.02},"roa":{"value":-57},"roe":{"value":0.000569362314208087},"debt_to_equity":{"value":-1.00000998881253,"negative_equity":true},"altman_z_score":{"value":-84830.41699580474}},"source_ids":{"financial_statement_id":"1904511","income_statement_id":"1904511","balance_sheet_id":"1904511"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"oth_op_rev":3591323,"oth_op_exp":3182927,"interest_expenses":1,"income_before_income_taxes":408395,"provision_for_income_taxes":50,"income_after_income_taxes":408345,"net_income":408345},"balance_data":{"cash":1,"cur_assets":1,"assets":1,"cur_liab":50,"non_cur_liab":100006,"equity":-100055,"equities":1},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Bruto Peļņa"],["Pārējās saimn. darb. izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Pārējie saimn. darb. ieņēmumi"],["Peļņa pirms nodokļiem (EBT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["gross_profit_calc","other_op_exp_exp",3182927,3182927,false],["gross_profit_calc","ebit_calc",3182927,-3182927,true],["other_op_rev_source","ebit_calc",3591323,3591323,false],["ebit_calc","ebt_calc",408396,408396,false],["ebt_calc","interest_exp",1,1,false]]}},"financial_ratios":{"current_ratio":{"value":0.02},"quick_ratio":{"value":0.02},"roa":{"value":408345},"roe":{"value":-4.081205337064614},"debt_to_equity":{"value":-1.0000099945030234,"negative_equity":true},"interest_coverage":{"value":408396},"altman_z_score":{"value":1184104.2340041976},"roce":{"value":-8334.612244897959}},"source_ids":{"financial_statement_id":"1745949","income_statement_id":"1745949","balance_sheet_id":"1745949"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"oth_op_exp":8445,"interest_expenses":2,"income_before_income_taxes":-8447,"provision_for_income_taxes":50,"income_after_income_taxes":-8497,"net_income":-8497},"balance_data":{"investments":3182926,"non_cur_assets":3182926,"assets":3182926,"cur_liab":119862,"non_cur_liab":3571464,"equity":-508400,"equities":3182926},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Kopējie Darb. Ieņēmumi"],["Pārējās Operat. Izmaksas"],["EBITDA"],["EBIT"],["EBT"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["total_rev_calc","other_op_costs_exp",8445,8445,false],["total_rev_calc","ebitda_calc",8445,-8445,true],["ebitda_calc","ebit_calc",8445,-8445,true],["ebit_calc","ebt_calc",8445,-8445,true],["ebt_calc","interest_exp",2,2,false]]}},"financial_ratios":{"roa":{"value":-0.0026695562510721266},"roe":{"value":0.016713217938631},"debt_to_equity":{"value":-7.260672698662471,"negative_equity":true},"interest_coverage":{"value":-4222.5},"altman_z_score":{"value":-0.2283790523949542},"roce":{"value":-0.002757043274316175}},"source_ids":{"financial_statement_id":"1411335","income_statement_id":"1411335","balance_sheet_id":"1411335"}}},"2020":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"oth_op_exp":5,"income_before_income_taxes":-5,"provision_for_income_taxes":50,"income_after_income_taxes":-55,"net_income":-55},"balance_data":{"accounts_receivable":8446,"cur_assets":8446,"investments":3182926,"non_cur_assets":3182926,"assets":3191372,"cur_liab":119811,"non_cur_liab":3571464,"equity":-499903,"equities":3191372},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Kopējie Darb. Ieņēmumi"],["Pārējās Operat. Izmaksas"],["EBITDA"],["EBIT"],["EBT"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["total_rev_calc","other_op_costs_exp",5,5,false],["total_rev_calc","ebitda_calc",5,-5,true],["ebitda_calc","ebit_calc",5,-5,true],["ebit_calc","ebt_calc",5,-5,true],["ebt_calc","tax_exp",50,50,false]]}},"financial_ratios":{"current_ratio":{"value":0.07049436195340995},"quick_ratio":{"value":0.07049436195340995},"roa":{"value":-1.723396708374956e-5},"roe":{"value":0.00011002134414076331},"debt_to_equity":{"value":-7.383982492603565,"negative_equity":true},"altman_z_score":{"value":-0.2145807260726303},"roce":{"value":-1.6278367904788478e-6}},"source_ids":{"financial_statement_id":"1271106","income_statement_id":"1271106","balance_sheet_id":"1271106"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"N","Skaidrojums":"Neaktīvs nodokļu maksātājs","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"nav","Registrets":" 09.02.1998 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav","Izslegts":" 26.07.2018 "},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","avg_gross_salary","avg_net_salary"],"data":[[2024,0.05,"—","—"],[2023,0.06,"—","—"],[2022,0.05,"—","—"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2842,"EUR","2015-07-27"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2016,1,"EUR"],[2019,1,"EUR"],[2023,0,"EUR"],[2024,0,"EUR"],[2017,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["1998-01-23"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2005-08-23","Sabiedrība ar ierobežotu atbildību \"GULTNE\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV84ZZZ40003376594","K","SIA","1998-01-28","Rīga, Aplokciema iela 1",1034,101854667,100003003,"0010000"]]},"securing_measures":{"columns":["securing_measure_type","securing_measure_type_text","type_details","date_from","case_number","institution_name"],"data":[["PROHIBITION","Aizliegums","Piemērots kapitāla daļām atsavināšanas aizliegums un aizliegums reģistrēt komercķīlas","2021-06-07","01154/063/2021-NOS","Zvērināta tiesu izpildītāja"]]},"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"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","9013","010096","Ziemeļu rajons",0.05],[2023,"sabiedrība ar ierobežotu atbildību","9003","010096","Ziemeļu rajons",0.06],[2022,"sabiedrība ar ierobežotu atbildību","9003  ","010096","Ziemeļu rajons",0.05]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 09.02.1998 ","nav","nav"," 26.07.2018 "]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["N","Neaktīvs nodokļu maksātājs","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":[["GRAND ART SIA","2026. gada 3. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["GRAND ART SIA","2026. gada 2. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["GRAND ART SIA","2026. gada 1. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["GRAND ART SIA","2025. gada 4. ceturksnis","0.00","0.00","0.00","0.00","0.00","0"]]}}}