{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003808357","dati_atjaunoti":"2026-09-22","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/40003808357"},"registration_number":"40003808357","company_name":"SIA \"MĀKSLAS DEPARTAMENTS\"","company_type":"SIA","registered_date":"2006-03-07","area_of_activity":{"nace_code":"9013","nace_description":"Cita mākslas jaunrade"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,809765,119433,454098,3,"EUR"],[2024,402668,86245,335306,3,"EUR"],[2023,175936,12284,219086,3,"EUR"],[2022,187681,-111819,228087,3,"EUR"],[2021,646071,149205,359111,3,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":809765,"cogs":674568,"gross_prof":135197,"sell_exp":4305,"admin_exp":10889,"oth_op_rev":6,"interest_expenses":576,"income_before_income_taxes":119433,"income_after_income_taxes":119433,"net_income":119433},"balance_data":{"cash":81536,"accounts_receivable":50616,"cur_assets":132152,"fixed_assets":321946,"non_cur_assets":321946,"assets":454098,"cur_liab":29737,"non_cur_liab":25504,"equity":398857,"equities":454098},"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",674568,674568,false],["net_turnover_source","gross_profit_calc",135197,135197,false],["gross_profit_calc","selling_exp",4305,4305,false],["gross_profit_calc","admin_exp",10889,10889,false],["gross_profit_calc","ebit_calc",120003,120003,false]]}},"financial_ratios":{"current_ratio":{"value":4.444025960924101},"quick_ratio":{"value":4.444025960924101},"net_profit_margin":{"value":0.14749093872913746},"roa":{"value":0.26301150852899596},"roe":{"value":0.29943814449790274},"debt_to_equity":{"value":0.138498258774448,"negative_equity":false},"interest_coverage":{"value":208.34895833333334},"asset_turnover":{"value":1.7832384199005502},"altman_z_score":{"value":6.538989967240802},"roce":{"value":0.2827993147343889}},"source_ids":{"financial_statement_id":"2350259","income_statement_id":"2350259","balance_sheet_id":"2350259"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":402668,"cogs":305835,"gross_prof":96833,"sell_exp":2754,"admin_exp":7029,"oth_op_rev":452,"oth_op_exp":785,"interest_expenses":472,"income_before_income_taxes":86245,"income_after_income_taxes":86245,"net_income":86245},"balance_data":{"cash":77327,"accounts_receivable":149599,"cur_assets":226926,"fixed_assets":108380,"non_cur_assets":108380,"assets":335306,"cur_liab":55881,"equity":279425,"equities":335306},"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",305835,305835,false],["net_turnover_source","gross_profit_calc",96833,96833,false],["gross_profit_calc","selling_exp",2754,2754,false],["gross_profit_calc","admin_exp",7029,7029,false],["gross_profit_calc","other_op_exp_exp",785,785,false]]}},"financial_ratios":{"current_ratio":{"value":4.060879368658399},"quick_ratio":{"value":4.060879368658399},"net_profit_margin":{"value":0.21418389343081645},"roa":{"value":0.2572128145634137},"roe":{"value":0.3086516954460052},"debt_to_equity":{"value":0.19998568488861054,"negative_equity":false},"interest_coverage":{"value":183.72245762711864},"asset_turnover":{"value":1.2008970910153711},"altman_z_score":{"value":5.173774480642722},"roce":{"value":0.3103408785899615}},"source_ids":{"financial_statement_id":"2068811","income_statement_id":"2068811","balance_sheet_id":"2068811"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":175936,"cogs":154375,"gross_prof":21561,"sell_exp":1839,"admin_exp":9099,"oth_op_rev":2872,"other_interest_revenues":105,"interest_expenses":1316,"income_before_income_taxes":12284,"income_after_income_taxes":12284,"net_income":12284},"balance_data":{"cash":32392,"accounts_receivable":69682,"cur_assets":102074,"fixed_assets":117012,"non_cur_assets":117012,"assets":219086,"cur_liab":25906,"equity":193180,"equities":219086},"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",154375,154375,false],["net_turnover_source","gross_profit_calc",21561,21561,false],["gross_profit_calc","selling_exp",1839,1839,false],["gross_profit_calc","admin_exp",9099,9099,false],["gross_profit_calc","ebit_calc",10623,10623,false]]}},"financial_ratios":{"current_ratio":{"value":3.9401683007797423},"quick_ratio":{"value":3.9401683007797423},"net_profit_margin":{"value":0.0698208439432521},"roa":{"value":0.0560693061172325},"roe":{"value":0.06358836318459468},"debt_to_equity":{"value":0.13410290920385132,"negative_equity":false},"interest_coverage":{"value":10.33434650455927},"asset_turnover":{"value":0.8030453794400373},"altman_z_score":{"value":5.122352636572501},"roce":{"value":0.07040066259447147}},"source_ids":{"financial_statement_id":"1909713","income_statement_id":"1909713","balance_sheet_id":"1909713"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":187681,"cogs":288611,"gross_prof":-100930,"admin_exp":9936,"oth_op_rev":310,"interest_expenses":1263,"income_before_income_taxes":-111819,"income_after_income_taxes":-111819,"net_income":-111819},"balance_data":{"cash":71292,"accounts_receivable":34545,"cur_assets":105837,"fixed_assets":122250,"non_cur_assets":122250,"assets":228087,"cur_liab":39590,"non_cur_liab":7600,"equity":180897,"equities":228087},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",288611,288611,false],["net_turnover_source","gross_profit_calc",100930,-100930,true],["gross_profit_calc","admin_exp",9936,9936,false],["gross_profit_calc","ebit_calc",110866,-110866,true],["other_op_rev_source","ebit_calc",310,310,false]]}},"financial_ratios":{"current_ratio":{"value":2.673326597625663},"quick_ratio":{"value":2.673326597625663},"net_profit_margin":{"value":-0.5957928612912335},"roa":{"value":-0.4902471425377159},"roe":{"value":-0.6181362875006219},"debt_to_equity":{"value":0.26086668103948657,"negative_equity":false},"interest_coverage":{"value":-87.53444180522565},"asset_turnover":{"value":0.8228482991139346},"altman_z_score":{"value":1.8052371859667615},"roce":{"value":-0.5865133132092288}},"source_ids":{"financial_statement_id":"1743846","income_statement_id":"1743846","balance_sheet_id":"1743846"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":646071,"cogs":484692,"gross_prof":161379,"admin_exp":9033,"oth_op_rev":981,"oth_op_exp":1700,"interest_expenses":2026,"income_before_income_taxes":149601,"provision_for_income_taxes":396,"income_after_income_taxes":149205,"net_income":149205},"balance_data":{"cash":200474,"accounts_receivable":34526,"cur_assets":235000,"fixed_assets":124111,"non_cur_assets":124111,"assets":359111,"cur_liab":43595,"non_cur_liab":22800,"equity":292716,"equities":359111},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",484692,484692,false],["net_turnover_source","gross_profit_calc",161379,161379,false],["gross_profit_calc","admin_exp",9033,9033,false],["gross_profit_calc","other_op_exp_exp",1700,1700,false],["gross_profit_calc","ebit_calc",150646,150646,false]]}},"financial_ratios":{"current_ratio":{"value":5.390526436517949},"quick_ratio":{"value":5.390526436517949},"net_profit_margin":{"value":0.23094211007768495},"roa":{"value":0.41548434885035546},"roe":{"value":0.5097261509449432},"debt_to_equity":{"value":0.2268239522267317,"negative_equity":false},"interest_coverage":{"value":74.8405725567621},"asset_turnover":{"value":1.7990844056573037},"altman_z_score":{"value":6.031566644689427},"roce":{"value":0.4805683388481091}},"source_ids":{"financial_statement_id":"1410207","income_statement_id":"1410207","balance_sheet_id":"1410207"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.09.2008 ","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,"26.72","4.04","6.16",3,"501.94","~ 449.24"],[2023,"20.24","3.13","4.99",3,"406.60","~ 363.91"]]},"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","-2.7","0.65","1.82",3,"593.20","~ 530.91"],["2026. gada 1. ceturksnis"," -1.61","0.65","1.58",3,"514.98","~ 460.90"],["2025. gada 4. ceturksnis","5.78","2.94","1.52",3,"495.42","~ 443.40"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":6.16,"employees":3,"gross_salary_raw":501.93931097421864,"gross_salary_formatted":"501.94","net_salary_formatted":"~ 449.24","vsaoi_employee_part":"52.70","non_taxable_minimum":"499.25","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":6.16,"employees":3,"gross_salary_raw":501.93931097421864,"gross_salary_formatted":"501.94","net_salary_formatted":"~ 449.24","vsaoi_employee_part":"52.70","non_taxable_minimum":"499.25","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",3584,"EUR","2020-01-17"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,4,"EUR"],[2018,4,"EUR"],[2010,5,"LVL"],[2011,5,"LVL"],[2012,5,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2006-03-01"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2009-06-01","Sabiedrība ar ierobežotu atbildību \"MĀKSLAS DEPARTAMENTS\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV40ZZZ40003808357","K","SIA","2006-03-07","Rīga, Druvienas iela 34 - 24",1079,111524558,100003003,"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","9013  ","010094","Vidzemes priekšpilsēta","26.72","4.04","6.16",3],[2023,"sabiedrība ar ierobežotu atbildību","9003  ","010094","Vidzemes priekšpilsēta","20.24","3.13","4.99",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["ir"," 09.09.2008 ","nav","nav",null],["nav"," 18.04.2006 ","nav","nav"," 15.07.2008 "]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo 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":[["MĀKSLAS DEPARTAMENTS SIA","2025. gada 4. ceturksnis","5.78","4.03","2.71","2.94","1.52","3"],["MĀKSLAS DEPARTAMENTS SIA","2026. gada 1. ceturksnis"," -1.61","0.79","4.63","0.65","1.58","3"],["MĀKSLAS DEPARTAMENTS SIA","2026. gada 2. ceturksnis","-2.7","-3.32","1.86","0.65","1.82","3"]]},"deminimis":{"columns":["assign_date","assigned_amount","assigner_title","program_title","instrument_title","regul_title","project_title"],"data":[["2024-07-29",775,"Latvijas Informācijas tehnoloģiju klasteris","ANM 2.2.1.1.i.  investīcija \"Atbalsts Digitālo inovāciju centru un reģionālo kontaktpunktu izveidei ","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","33b178c2"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","oth_op_rev","interest_expenses","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_exp","provision_for_income_taxes"],"data":[[250985,168932,82053,17207,441,2733,62554,62554,62554,null,null],[403541,363710,39831,11693,null,2222,25916,25916,25916,null,null],[646071,484692,161379,9033,981,2026,149601,149205,149205,1700,396],[173145,170582,2563,9868,null,6,-12162,null,-12162,4851,null],[187681,288611,-100930,9936,310,1263,-111819,-111819,-111819,null,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities","inventories","provisions"],"data":[[61040,25171,86211,117327,117327,203538,32747,53196,117595,203538,null,null],[84195,22267,109299,122261,122261,231560,50049,38000,143511,231560,2837,null],[200474,34526,235000,124111,124111,359111,43595,22800,292716,359111,null,null],[18268,22136,40404,4598,4598,45002,18300,694,25684,45002,null,324],[71292,34545,105837,122250,122250,228087,39590,7600,180897,228087,null,null]]}},"eu_funds":{"periods":{"no":"2022-09-06","lidz":"2023-12-31"},"piezime":"Trīs dažādas lomas, kuru naudu NEDRĪKST saskaitīt kopā: saņēmējs = saņemtais ES atbalsts, partneris = dalība bez naudas datiem, izpildītājs = nopelnīts piegādes līgums projektā. \"izmaksats_eur\" ir izmaksātais projekta ATTIECINĀMAIS finansējums (visi avoti kopā), nevis tikai ES daļa. Avots: CFLA, periodi 2014-2020, 2021-2027, Atveseļošanas fonds.","ka_izpilditajs_projektos":{"ligumu_skaits":5,"kopa_bez_pvn_eur":103275,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[49828,"2023-04-20","NACIONĀLAIS KINO CENTRS VALSTS TIEŠĀS PĀRVALDES IESTĀDE","Latvijas kino industrijas uzņēmumu izaugsme, veicinot to profesionālo veiktspēju"],[44000,"2023-06-06","NACIONĀLAIS KINO CENTRS VALSTS TIEŠĀS PĀRVALDES IESTĀDE","Latvijas kino industrijas uzņēmumu izaugsme, veicinot to profesionālo veiktspēju"],[4000,"2023-04-20","NACIONĀLAIS KINO CENTRS VALSTS TIEŠĀS PĀRVALDES IESTĀDE","Latvijas kino industrijas uzņēmumu izaugsme, veicinot to profesionālo veiktspēju"],[2914,"2023-04-20","NACIONĀLAIS KINO CENTRS VALSTS TIEŠĀS PĀRVALDES IESTĀDE","Latvijas kino industrijas uzņēmumu izaugsme, veicinot to profesionālo veiktspēju"],[2533,"2023-04-15","NACIONĀLAIS KINO CENTRS VALSTS TIEŠĀS PĀRVALDES IESTĀDE","Latvijas kino industrijas uzņēmumu izaugsme, veicinot to profesionālo veiktspēju"]]}}}}