{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40003896237","dati_atjaunoti":"2026-10-21","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/40003896237"},"registration_number":"40003896237","company_name":"Sabiedrība ar ierobežotu atbildību \"Berner Latvia\"","company_type":"SIA","registered_date":"2007-02-07","area_of_activity":{"nace_code":"4645","nace_description":"Smaržu un kosmētikas līdzekļu vairumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,1009594,40384,507495,5,"EUR"],[2024,1056756,42267,614336,4,"EUR"],[2023,738796,29537,519164,4,"EUR"],[2022,706822,27665,520912,4,"EUR"],[2021,567728,22709,409158,4,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":1009594,"cogs":743479,"gross_prof":266115,"sell_exp":171131,"admin_exp":55562,"oth_op_exp":374,"other_interest_revenues":1336,"income_before_income_taxes":40384,"income_after_income_taxes":40384,"net_income":40384},"balance_data":{"cash":42133,"accounts_receivable":450233,"cur_assets":492366,"intangible_assets":15129,"non_cur_assets":15129,"assets":507495,"cur_liab":98168,"equity":409327,"equities":507495},"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",743479,743479,false],["net_turnover_source","gross_profit_calc",266115,266115,false],["gross_profit_calc","selling_exp",171131,171131,false],["gross_profit_calc","admin_exp",55562,55562,false],["gross_profit_calc","other_op_exp_exp",374,374,false]]}},"financial_ratios":{"current_ratio":{"value":5.015544780376498},"quick_ratio":{"value":5.015544780376498},"net_profit_margin":{"value":0.04000023771932083},"roa":{"value":0.0795751682282584},"roe":{"value":0.09865950694676873},"debt_to_equity":{"value":0.23982781492547522,"negative_equity":false},"asset_turnover":{"value":1.989367382929881},"altman_z_score":{"value":5.22397602071868},"roce":{"value":0.09865950694676873}},"source_ids":{"financial_statement_id":"2269494","income_statement_id":"2269494","balance_sheet_id":"2269494"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":1056756,"cogs":795439,"gross_prof":261317,"sell_exp":152103,"admin_exp":67437,"oth_op_rev":7438,"oth_op_exp":6944,"interest_expenses":1,"income_before_income_taxes":42270,"provision_for_income_taxes":3,"income_after_income_taxes":42267,"net_income":42267},"balance_data":{"cash":19609,"accounts_receivable":574555,"cur_assets":594164,"intangible_assets":20172,"non_cur_assets":20172,"assets":614336,"cur_liab":245393,"equity":368943,"equities":614336},"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",795439,795439,false],["net_turnover_source","gross_profit_calc",261317,261317,false],["gross_profit_calc","selling_exp",152103,152103,false],["gross_profit_calc","admin_exp",67437,67437,false],["gross_profit_calc","other_op_exp_exp",6944,6944,false]]}},"financial_ratios":{"current_ratio":{"value":2.4212752605005035},"quick_ratio":{"value":2.4212752605005035},"net_profit_margin":{"value":0.039996934013149674},"roa":{"value":0.0688011120950099},"roe":{"value":0.11456241207991479},"debt_to_equity":{"value":0.6651244230138531,"negative_equity":false},"interest_coverage":{"value":42271},"asset_turnover":{"value":1.7201596520470883},"altman_z_score":{"value":3.477691547935448},"roce":{"value":0.11457325386306286}},"source_ids":{"financial_statement_id":"2038106","income_statement_id":"2038106","balance_sheet_id":"2038106"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":738796,"cogs":547035,"gross_prof":191761,"sell_exp":102829,"admin_exp":57495,"oth_op_exp":1885,"income_before_income_taxes":29552,"provision_for_income_taxes":15,"income_after_income_taxes":29537,"net_income":29537},"balance_data":{"cash":18994,"accounts_receivable":474955,"cur_assets":493949,"intangible_assets":25215,"non_cur_assets":25215,"assets":519164,"cur_liab":192488,"equity":326676,"equities":519164},"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",547035,547035,false],["net_turnover_source","gross_profit_calc",191761,191761,false],["gross_profit_calc","selling_exp",102829,102829,false],["gross_profit_calc","admin_exp",57495,57495,false],["gross_profit_calc","other_op_exp_exp",1885,1885,false]]}},"financial_ratios":{"current_ratio":{"value":2.566128797639333},"quick_ratio":{"value":2.566128797639333},"net_profit_margin":{"value":0.03997991326428405},"roa":{"value":0.056893390142613895},"roe":{"value":0.09041680441783297},"debt_to_equity":{"value":0.5892321443877113,"negative_equity":false},"asset_turnover":{"value":1.4230493639774715},"altman_z_score":{"value":3.259152335889935},"roce":{"value":0.09046272147326404}},"source_ids":{"financial_statement_id":"1906389","income_statement_id":"1906389","balance_sheet_id":"1906389"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":706822,"cogs":520650,"gross_prof":186172,"sell_exp":100358,"admin_exp":56063,"oth_op_exp":1479,"income_before_income_taxes":28272,"provision_for_income_taxes":607,"income_after_income_taxes":27665,"net_income":27665},"balance_data":{"cash":37279,"accounts_receivable":483633,"cur_assets":520912,"assets":520912,"cur_liab":223774,"equity":297138,"equities":520912},"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",520650,520650,false],["net_turnover_source","gross_profit_calc",186172,186172,false],["gross_profit_calc","selling_exp",100358,100358,false],["gross_profit_calc","admin_exp",56063,56063,false],["gross_profit_calc","other_op_exp_exp",1479,1479,false]]}},"financial_ratios":{"current_ratio":{"value":2.3278486329957904},"quick_ratio":{"value":2.3278486329957904},"net_profit_margin":{"value":0.03913998149463373},"roa":{"value":0.053108778450102895},"roe":{"value":0.09310488729142688},"debt_to_equity":{"value":0.7530978871770019,"negative_equity":false},"asset_turnover":{"value":1.3568932948367478},"altman_z_score":{"value":2.97264039336138},"roce":{"value":0.09514770914524565}},"source_ids":{"financial_statement_id":"1478958","income_statement_id":"1478958","balance_sheet_id":"1478958"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":567728,"cogs":392085,"gross_prof":175643,"sell_exp":94134,"admin_exp":55914,"oth_op_exp":2886,"income_before_income_taxes":22709,"income_after_income_taxes":22709,"net_income":22709},"balance_data":{"cash":33465,"accounts_receivable":375601,"inventories":92,"cur_assets":409158,"assets":409158,"cur_liab":139685,"equity":269473,"equities":409158},"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",392085,392085,false],["net_turnover_source","gross_profit_calc",175643,175643,false],["gross_profit_calc","selling_exp",94134,94134,false],["gross_profit_calc","admin_exp",55914,55914,false],["gross_profit_calc","other_op_exp_exp",2886,2886,false]]}},"financial_ratios":{"current_ratio":{"value":2.9291477252389306},"quick_ratio":{"value":2.9284891004760714},"net_profit_margin":{"value":0.039999788631175495},"roa":{"value":0.05550178659588716},"roe":{"value":0.084271893659105},"debt_to_equity":{"value":0.5183636208451311,"negative_equity":false},"asset_turnover":{"value":1.387551997028043},"altman_z_score":{"value":3.397519279800445},"roce":{"value":0.084271893659105}},"source_ids":{"financial_statement_id":"1346138","income_statement_id":"1346138","balance_sheet_id":"1346138"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 30.03.2007 ","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,"224.31","13.22","24.61",4,"1 503.98","~ 1 099.62"],[2023,"166.59","11.44","21.52",4,"1 315.15","~ 978.94"],[2022,"154.15","10.22","19.00",4,"1 161.14","~ 835.26"]]},"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","48.28","4.46","8.69",5,"1 699.42","~ 1 273.38"],["2026. gada 2. ceturksnis","39.72","4.05","8.02",5,"1 568.40","~ 1 186.02"],["2026. gada 1. ceturksnis","45.09","4.49","8.69",5,"1 699.42","~ 1 273.38"],["2025. gada 4. ceturksnis","60.93","3.97","7.82",5,"1 529.29","~ 1 149.74"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":24.61,"employees":4,"gross_salary_raw":1503.9845506991298,"gross_salary_formatted":"1 503.98","net_salary_formatted":"~ 1 099.62","vsaoi_employee_part":"157.92","non_taxable_minimum":"113.85","iin_part":"246.44","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":24.61,"employees":4,"gross_salary_raw":1503.9845506991298,"gross_salary_formatted":"1 503.98","net_salary_formatted":"~ 1 099.62","vsaoi_employee_part":"157.92","non_taxable_minimum":"113.85","iin_part":"246.44","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",426861,"EUR","2015-06-11"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2009,10,"LVL"],[2011,12,"LVL"],[2013,16,"LVL"],[2015,18,"EUR"],[2020,5,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2007-02-01"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2016-11-25","Sabiedrība ar ierobežotu atbildību \"Kruzas NCD Latvia\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV94ZZZ40003896237","K","SIA","2007-02-07","Rīga, Bieķensalas iela 21",1004,101820811,100003003,"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","4645  ","010095","Zemgales priekšpilsēta","224.31","13.22","24.61",4],[2023,"sabiedrība ar ierobežotu atbildību","4645  ","010095","Zemgales priekšpilsēta","166.59","11.44","21.52",4],[2022,"sabiedrība ar ierobežotu atbildību","4645  ","010095","Zemgales priekšpilsēta","154.15","10.22","19.00",4]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 30.03.2007 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["BERNER LATVIA SIA","2026. gada 3. ceturksnis","48.28","35.13","0.0","4.46","8.69","5"],["BERNER LATVIA SIA","2026. gada 2. ceturksnis","39.72","27.64","0.0","4.05","8.02","5"],["BERNER LATVIA SIA","2026. gada 1. ceturksnis","45.09","31.91","0.00","4.49","8.69","5"],["BERNER LATVIA SIA","2025. gada 4. ceturksnis","60.93","49.14","0.00","3.97","7.82","5"]]}}}