{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40101004792","dati_atjaunoti":"2026-09-09","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40101004792","company_name":"Sabiedrība ar ierobežotu atbildību \"LIEPKALNI SA\"","company_type":"SIA","registered_date":"1993-07-28","area_of_activity":{"nace_code":"9531","nace_description":"Mehānisko transportlīdzekļu remonts un apkope"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,33080,227207,200660,3,"EUR"],[2024,22245,-39447,80375,3,"EUR"],[2023,37850,-24511,100478,3,"EUR"],[2022,7018,-47046,127510,3,"EUR"],[2021,4758,-56016,149870,3,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":33080,"cogs":51966,"gross_prof":-18886,"sell_exp":78685,"admin_exp":797,"oth_op_rev":329070,"oth_op_exp":728,"interest_expenses":2767,"income_before_income_taxes":227207,"income_after_income_taxes":227207,"net_income":227207},"balance_data":{"cash":37685,"accounts_receivable":21816,"inventories":1,"cur_assets":59502,"fixed_assets":141158,"non_cur_assets":141158,"assets":200660,"cur_liab":274537,"equity":-73877,"equities":200660},"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",51966,51966,false],["net_turnover_source","gross_profit_calc",18886,-18886,true],["gross_profit_calc","selling_exp",78685,78685,false],["gross_profit_calc","admin_exp",797,797,false],["gross_profit_calc","other_op_exp_exp",728,728,false]]}},"financial_ratios":{"current_ratio":{"value":0.21673581338763082},"quick_ratio":{"value":0.21673217089135527},"net_profit_margin":{"value":6.868409915356711},"roa":{"value":1.132298415229742},"roe":{"value":-3.075476806042476},"debt_to_equity":{"value":-3.716136280574468,"negative_equity":true},"interest_coverage":{"value":83.11311890133719},"asset_turnover":{"value":0.1648559752815708},"altman_z_score":{"value":2.5321958926453223},"roce":{"value":-3.1129309527999243}},"source_ids":{"financial_statement_id":"2251983","income_statement_id":"2251983","balance_sheet_id":"2251983"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":22245,"cogs":18602,"gross_prof":3643,"sell_exp":35493,"admin_exp":1193,"oth_op_exp":308,"interest_expenses":6096,"income_before_income_taxes":-39447,"income_after_income_taxes":-39447,"net_income":-39447},"balance_data":{"cash":1954,"accounts_receivable":2930,"inventories":35749,"cur_assets":40633,"fixed_assets":39742,"non_cur_assets":39742,"assets":80375,"cur_liab":356408,"non_cur_liab":25051,"equity":-301084,"equities":80375},"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",18602,18602,false],["net_turnover_source","gross_profit_calc",3643,3643,false],["gross_profit_calc","selling_exp",35493,35493,false],["gross_profit_calc","admin_exp",1193,1193,false],["gross_profit_calc","other_op_exp_exp",308,308,false]]}},"financial_ratios":{"current_ratio":{"value":0.11400698076361922},"quick_ratio":{"value":0.013703396107831474},"net_profit_margin":{"value":-1.7732973701955497},"roa":{"value":-0.4907869362363919},"roe":{"value":0.13101659337593496},"debt_to_equity":{"value":-1.2669520798182567,"negative_equity":true},"interest_coverage":{"value":-5.470964566929134},"asset_turnover":{"value":0.2767651632970451},"altman_z_score":{"value":-7.334302011282155},"roce":{"value":0.12082251035202313}},"source_ids":{"financial_statement_id":"2025509","income_statement_id":"2025509","balance_sheet_id":"2025509"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":37850,"cogs":22346,"gross_prof":15504,"sell_exp":31771,"admin_exp":1282,"oth_op_exp":254,"interest_expenses":6708,"income_before_income_taxes":-24511,"income_after_income_taxes":-24511,"net_income":-24511},"balance_data":{"cash":155,"accounts_receivable":300,"inventories":36978,"cur_assets":37433,"fixed_assets":63045,"non_cur_assets":63045,"assets":100478,"cur_liab":301576,"non_cur_liab":60539,"equity":-261637,"equities":100478},"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",22346,22346,false],["net_turnover_source","gross_profit_calc",15504,15504,false],["gross_profit_calc","selling_exp",31771,31771,false],["gross_profit_calc","admin_exp",1282,1282,false],["gross_profit_calc","other_op_exp_exp",254,254,false]]}},"financial_ratios":{"current_ratio":{"value":0.12412459877443828},"quick_ratio":{"value":0.0015087407486006844},"net_profit_margin":{"value":-0.6475825627476882},"roa":{"value":-0.24394394792889987},"roe":{"value":0.09368323287608404},"debt_to_equity":{"value":-1.3840358970634887,"negative_equity":true},"interest_coverage":{"value":-2.653995229576625},"asset_turnover":{"value":0.37669937697804495},"altman_z_score":{"value":-4.568440641331882},"roce":{"value":0.0885289759221872}},"source_ids":{"financial_statement_id":"1851956","income_statement_id":"1851956","balance_sheet_id":"1851956"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":7018,"cogs":9869,"gross_prof":-2851,"sell_exp":35439,"admin_exp":1194,"oth_op_exp":784,"interest_expenses":6778,"income_before_income_taxes":-47046,"income_after_income_taxes":-47046,"net_income":-47046},"balance_data":{"cash":21,"accounts_receivable":2302,"inventories":38840,"cur_assets":41163,"fixed_assets":86347,"non_cur_assets":86347,"assets":127510,"cur_liab":284148,"non_cur_liab":80488,"equity":-237126,"equities":127510},"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",9869,9869,false],["net_turnover_source","gross_profit_calc",2851,-2851,true],["gross_profit_calc","selling_exp",35439,35439,false],["gross_profit_calc","admin_exp",1194,1194,false],["gross_profit_calc","other_op_exp_exp",784,784,false]]}},"financial_ratios":{"current_ratio":{"value":0.14486464800033785},"quick_ratio":{"value":0.00817531708827794},"net_profit_margin":{"value":-6.7036192647477915},"roa":{"value":-0.3689592973100149},"roe":{"value":0.19840085018091647},"debt_to_equity":{"value":-1.537730995335813,"negative_equity":true},"interest_coverage":{"value":-5.940985541457657},"asset_turnover":{"value":0.05503882048466787},"altman_z_score":{"value":-4.140863042868623},"roce":{"value":0.25707682682363153}},"source_ids":{"financial_statement_id":"1724846","income_statement_id":"1724846","balance_sheet_id":"1724846"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":4758,"cogs":8984,"gross_prof":-4226,"sell_exp":42028,"admin_exp":602,"oth_op_exp":2087,"interest_expenses":7073,"income_before_income_taxes":-56016,"income_after_income_taxes":-56016,"net_income":-56016},"balance_data":{"accounts_receivable":613,"inventories":39607,"cur_assets":40220,"fixed_assets":109650,"non_cur_assets":109650,"assets":149870,"cur_liab":226962,"non_cur_liab":112988,"equity":-190080,"equities":149870},"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",8984,8984,false],["net_turnover_source","gross_profit_calc",4226,-4226,true],["gross_profit_calc","selling_exp",42028,42028,false],["gross_profit_calc","admin_exp",602,602,false],["gross_profit_calc","other_op_exp_exp",2087,2087,false]]}},"financial_ratios":{"current_ratio":{"value":0.17721028189741014},"quick_ratio":{"value":0.002700892660445361},"net_profit_margin":{"value":-11.773013871374527},"roa":{"value":-0.3737639287382398},"roe":{"value":0.2946969696969697},"debt_to_equity":{"value":-1.7884574915824916,"negative_equity":true},"interest_coverage":{"value":-6.919694613318253},"asset_turnover":{"value":0.03174751451257757},"altman_z_score":{"value":-3.1854577170774063},"roce":{"value":0.6348648368183469}},"source_ids":{"financial_statement_id":"1417085","income_statement_id":"1417085","balance_sheet_id":"1417085"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 22.07.1996 ","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,"2.07","0.40","2.81",3,"228.97","~ 204.93"],[2023,"0.33","0.08","1.42",3,"115.71","~ 103.56"],[2022,"9.98","0.46","3.22",3,"262.38","~ 234.83"]]},"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","-4.66","0.09","0.43",3,"140.15","~ 125.44"],["2026. gada 1. ceturksnis"," -19.63","0.08","0.56",3,"182.52","~ 163.36"],["2025. gada 4. ceturksnis"," -3.99","0.81","3.38",3,"1 101.66","~ 864.61"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":2.81,"employees":3,"gross_salary_raw":228.96906880479779,"gross_salary_formatted":"228.97","net_salary_formatted":"~ 204.93","vsaoi_employee_part":"24.04","non_taxable_minimum":"500.00","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":2.81,"employees":3,"gross_salary_raw":228.96906880479779,"gross_salary_formatted":"228.97","net_salary_formatted":"~ 204.93","vsaoi_employee_part":"24.04","non_taxable_minimum":"500.00","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"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","lauksaimniecība"]]},"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2015-05-26"]]},"farm_land":{"columns":["area_in_hectares","land_area","date_from"],"data":[[10.1,10.1,"2001-04-02"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,4,"EUR"],[2018,4,"EUR"],[2008,15,"LVL"],[2009,8,"LVL"],[2010,7,"LVL"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2004-05-25","SIA \"LIEPKALNI\""],["2001-04-02","Rīgas rajona Inčukalna pagasta zemnieku saimniecība \"LIEPKALNI\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","atvk"],"data":[["LV61ZZZ40101004792","K","SIA","1993-07-28","Siguldas nov., Inčukalna pag., \"Liepkalni\"",2141,104281493,100016768,"0806400"]]},"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","9531  ","048410","Inčukalna pag.","2.07","0.40","2.81",3],[2023,"sabiedrība ar ierobežotu atbildību","4520  ","048410","Inčukalna pag.","0.33","0.08","1.42",3],[2022,"sabiedrība ar ierobežotu atbildību","4520  ","048410","Inčukalna pag.","9.98","0.46","3.22",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 06.05.1996 ","nav","nav"," 21.07.1996 "],["ir"," 22.07.1996 ","nav","nav",null]]},"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":[["LIEPKALNI SA SIA","2025. gada 4. ceturksnis"," -3.99","1.58","10.07","0.81","3.38","3"],["LIEPKALNI SA SIA","2026. gada 1. ceturksnis"," -19.63","0.00","20.52","0.08","0.56","3"],["LIEPKALNI SA SIA","2026. gada 2. ceturksnis","-4.66","0.0","5.19","0.09","0.43","3"]]},"deminimis":{"columns":["assign_date","assigned_amount","assigner_title","program_title","instrument_title","regul_title","project_title"],"data":[["2024-12-10",1070.58,"AS \"Attīstības finanšu institūcija Altum\"","Altum aizdevumu portfelī iekļauto darījumu procentu likmes subsīdijas","03 Galvojums/garantija","2023/2831 Vispārējā tautsaimniecība (2023/2831)","e8d7435f"]]},"vide":{"columns":["veids","numurs","statuss","no_dat","nosaukums","apraksts"],"data":[["c","945","Darbība reģistrēta","2005-12-09","Mehānisko transportlīdzekļu apkope un remonts.","visu kategoriju (L, M, N, O) mehānisko sauszemes transportlīdzekļu, mobilās lauksaimniecības tehnikas un satiksmē neizmantojamu pārvietojamu mehānismu un citu pārvietojamu agregātu remonta un apkopes darbnīcas (tai skaitā iekārtas, kurās veic automazgāšanu vai transportlīdzekļu salonu ķīmisko tīrīšanu)"],["udens","RI13DU0014","Izsniegta","2013-06-27",null,"pazemes ūdens ieguve"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","interest_expenses","income_before_income_taxes","income_after_income_taxes","net_income","other_interest_revenues","other_taxes"],"data":[[139915,43329,96586,58820,1858,18146,1991,10167,41896,41896,41896,null,null],[78992,30074,48918,61374,689,null,1095,7369,-21609,-21609,-21609,null,null],[301019,105074,195945,198161,1871,6,1,29079,-33149,null,-33196,12,340],[4758,8984,-4226,42028,602,null,2087,7073,-56016,-56016,-56016,null,null],[120634,23869,96765,64292,6052,4494,21330,18940,-9355,null,-9751,null,396]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities","provisions"],"data":[[24009,7407,39786,71202,157525,157525,228727,180694,160488,-112455,228727,null],[763,425,40364,41552,136266,136266,177818,178894,132988,-134064,177818,null],[3595,51193,49387,104175,398788,398788,502963,190928,309029,3006,502963,null],[null,613,39607,40220,109650,109650,149870,226962,112988,-190080,149870,null],[936,22297,21262,44495,256784,256784,301279,84306,289148,-84763,301279,12588]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_int","cfo_im_net","cfi_acq_fa","cfi_sal_fa","cfi_int_rcv","cfi_net","cff_ln_rcv","cff_ln_repay","cff_div_pd","cff_net","effect_of_exchange_rate_change","net_increase","at_beginning_of_year","at_end_of_year"],"data":[[-33149,56057,76135,29018,47117,914,211,11,-692,9000,44199,10156,-45355,-61,1009,2586,3595]]}}}