{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103034274","dati_atjaunoti":"2026-09-02","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40103034274","company_name":"Sabiedrība ar ierobežotu atbildību \"MER-KUR\"","company_type":"SIA","registered_date":"1991-12-20","area_of_activity":{"nace_code":"0311","nace_description":"Jūras zvejniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,927624,70888,634364,24,"EUR"],[2024,926471,6807,549144,25,"EUR"],[2023,1065327,170382,720697,29,"EUR"],[2022,845180,-126255,563734,32,"EUR"],[2021,784025,-139473,473207,31,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":24,"type_from_db":"UGP"},"income_data":{"net_turnover":927624,"cogs":725532,"gross_prof":202092,"admin_exp":127117,"oth_op_rev":3500,"other_interest_revenues":1283,"interest_expenses":8870,"income_before_income_taxes":70888,"income_after_income_taxes":70888,"net_income":70888},"balance_data":{"cash":135859,"accounts_receivable":153244,"inventories":18723,"cur_assets":307826,"investments":2846,"fixed_assets":323692,"non_cur_assets":326538,"assets":634364,"cur_liab":106115,"non_cur_liab":239800,"equity":288449,"equities":634364},"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",725532,725532,false],["net_turnover_source","gross_profit_calc",202092,202092,false],["gross_profit_calc","admin_exp",127117,127117,false],["gross_profit_calc","ebit_calc",74975,74975,false],["other_op_rev_source","ebit_calc",3500,3500,false]]}},"financial_ratios":{"current_ratio":{"value":2.9008716958017247},"quick_ratio":{"value":2.7244310417942796},"net_profit_margin":{"value":0.0764188938621683},"roa":{"value":0.11174656821635529},"roe":{"value":0.24575574884988335},"debt_to_equity":{"value":1.1992241262753554,"negative_equity":false},"interest_coverage":{"value":8.991882750845546},"asset_turnover":{"value":1.4622897894584181},"altman_z_score":{"value":2.813354785630337},"roce":{"value":0.150985614738504}},"source_ids":{"financial_statement_id":"2252842","income_statement_id":"2252842","balance_sheet_id":"2252842"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":25,"type_from_db":"UGP"},"income_data":{"net_turnover":926471,"cogs":782624,"gross_prof":143847,"admin_exp":128509,"oth_op_rev":1077,"oth_op_exp":1680,"other_interest_revenues":210,"interest_expenses":8138,"income_before_income_taxes":6807,"income_after_income_taxes":6807,"net_income":6807},"balance_data":{"cash":3753,"accounts_receivable":148819,"inventories":25893,"cur_assets":178465,"investments":2846,"fixed_assets":367833,"non_cur_assets":370679,"assets":549144,"cur_liab":98383,"non_cur_liab":233200,"equity":217561,"equities":549144},"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",782624,782624,false],["net_turnover_source","gross_profit_calc",143847,143847,false],["gross_profit_calc","admin_exp",128509,128509,false],["gross_profit_calc","other_op_exp_exp",1680,1680,false],["gross_profit_calc","ebit_calc",13658,13658,false]]}},"financial_ratios":{"current_ratio":{"value":1.8139820904017971},"quick_ratio":{"value":1.5507963774229288},"net_profit_margin":{"value":0.007347234829800393},"roa":{"value":0.012395655784275162},"roe":{"value":0.03128777676146},"debt_to_equity":{"value":1.5240920937116487,"negative_equity":false},"interest_coverage":{"value":1.8364463013025314},"asset_turnover":{"value":1.687118497151931},"altman_z_score":{"value":2.484002168721739},"roce":{"value":0.033155042250771476}},"source_ids":{"financial_statement_id":"2021171","income_statement_id":"2021171","balance_sheet_id":"2021171"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":29,"type_from_db":"UGP"},"income_data":{"net_turnover":1065327,"cogs":809073,"gross_prof":256254,"admin_exp":122386,"oth_op_rev":53195,"other_interest_revenues":210,"interest_expenses":16891,"income_before_income_taxes":170382,"income_after_income_taxes":170382,"net_income":170382},"balance_data":{"cash":31569,"accounts_receivable":199361,"inventories":18099,"cur_assets":249029,"investments":2846,"fixed_assets":468822,"non_cur_assets":471668,"assets":720697,"cur_liab":95372,"non_cur_liab":414571,"equity":210754,"equities":720697},"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",809073,809073,false],["net_turnover_source","gross_profit_calc",256254,256254,false],["gross_profit_calc","admin_exp",122386,122386,false],["gross_profit_calc","ebit_calc",133868,133868,false],["other_op_rev_source","ebit_calc",53195,53195,false]]}},"financial_ratios":{"current_ratio":{"value":2.6111332466552026},"quick_ratio":{"value":2.421360567042738},"net_profit_margin":{"value":0.15993399209820083},"roa":{"value":0.23641280593647537},"roe":{"value":0.8084401719540317},"debt_to_equity":{"value":2.4196124391470626,"negative_equity":false},"interest_coverage":{"value":11.087147001361672},"asset_turnover":{"value":1.47818986342388},"altman_z_score":{"value":2.856726118231015},"roce":{"value":0.2994810698436813}},"source_ids":{"financial_statement_id":"1819944","income_statement_id":"1819944","balance_sheet_id":"1819944"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":32,"type_from_db":"UGP"},"income_data":{"net_turnover":845180,"cogs":906754,"gross_prof":-61574,"admin_exp":154779,"oth_op_rev":100663,"other_interest_revenues":210,"interest_expenses":10775,"income_before_income_taxes":-126255,"income_after_income_taxes":-126255,"net_income":-126255},"balance_data":{"cash":9108,"accounts_receivable":16300,"inventories":22609,"cur_assets":48017,"investments":2846,"fixed_assets":512871,"non_cur_assets":515717,"assets":563734,"cur_liab":92787,"non_cur_liab":430575,"equity":40372,"equities":563734},"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",906754,906754,false],["net_turnover_source","gross_profit_calc",61574,-61574,true],["gross_profit_calc","admin_exp",154779,154779,false],["gross_profit_calc","ebit_calc",216353,-216353,true],["other_op_rev_source","ebit_calc",100663,100663,false]]}},"financial_ratios":{"current_ratio":{"value":0.5174970631661763},"quick_ratio":{"value":0.2738314634593208},"net_profit_margin":{"value":-0.1493823800847157},"roa":{"value":-0.2239620104517379},"roe":{"value":-3.1272911919151887},"debt_to_equity":{"value":12.963489547210939,"negative_equity":false},"interest_coverage":{"value":-10.71740139211137},"asset_turnover":{"value":1.4992531938822211},"altman_z_score":{"value":0.8959057173527912},"roce":{"value":-0.2452080595056344}},"source_ids":{"financial_statement_id":"1447128","income_statement_id":"1447128","balance_sheet_id":"1447128"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":31,"type_from_db":"UGP"},"income_data":{"net_turnover":784025,"cogs":766067,"gross_prof":17958,"admin_exp":149711,"oth_op_rev":128,"interest_expenses":7835,"income_before_income_taxes":-139460,"provision_for_income_taxes":13,"income_after_income_taxes":-139473,"net_income":-139473},"balance_data":{"cash":2636,"accounts_receivable":27446,"inventories":6570,"cur_assets":36652,"investments":2846,"fixed_assets":433709,"non_cur_assets":436555,"assets":473207,"cur_liab":106957,"non_cur_liab":199623,"equity":166627,"equities":473207},"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",766067,766067,false],["net_turnover_source","gross_profit_calc",17958,17958,false],["gross_profit_calc","admin_exp",149711,149711,false],["gross_profit_calc","ebit_calc",131753,-131753,true],["other_op_rev_source","ebit_calc",128,128,false]]}},"financial_ratios":{"current_ratio":{"value":0.3426797685051002},"quick_ratio":{"value":0.2812532139083931},"net_profit_margin":{"value":-0.17789356206753612},"roa":{"value":-0.2947399341091742},"roe":{"value":-0.837037214857136},"debt_to_equity":{"value":1.8399179004603095,"negative_equity":false},"interest_coverage":{"value":-16.799617102744097},"asset_turnover":{"value":1.6568330561466758},"altman_z_score":{"value":1.209284562693942},"roce":{"value":-0.35938566552901025}},"source_ids":{"financial_statement_id":"1305204","income_statement_id":"1305204","balance_sheet_id":"1305204"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 29.10.1996 ","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,"330.75","64.82","120.76",25,"1 180.80","~ 893.08"],[2023,"339.79","68.03","135.02",28,"1 178.78","~ 891.79"],[2022,"298.88","76.35","154.91",31,"1 221.55","~ 874.63"]]},"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","72.4","15.52","33.02",20,"1 614.35","~ 1 216.66"],["2026. gada 1. ceturksnis","57.12","11.36","28.13",22,"1 250.26","~ 973.89"],["2025. gada 4. ceturksnis","100.74","17.61","37.98",23,"1 614.65","~ 1 206.66"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":120.76,"employees":25,"gross_salary_raw":1180.7959323359735,"gross_salary_formatted":"1 180.80","net_salary_formatted":"~ 893.08","vsaoi_employee_part":"123.98","non_taxable_minimum":"238.15","iin_part":"163.73","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":120.76,"employees":25,"gross_salary_raw":1180.7959323359735,"gross_salary_formatted":"1 180.80","net_salary_formatted":"~ 893.08","vsaoi_employee_part":"123.98","non_taxable_minimum":"238.15","iin_part":"163.73","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",17070,"EUR","2015-07-01"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,21,"EUR"],[2018,23,"EUR"],[2010,7,"LVL"],[2011,7,"LVL"],[2012,7,"LVL"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region"],"data":[["LV26ZZZ40103034274","K","SIA","1991-12-20","Talsu nov., Rojas pag., Roja, Ostas iela 3",3264,101250608,100016390]]},"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","?     ","051530","Rojas pag.","330.75","64.82","120.76",25],[2023,"sabiedrība ar ierobežotu atbildību","0311  ","051530","Rojas pag.","339.79","68.03","135.02",28],[2022,"sabiedrība ar ierobežotu atbildību","0311  ","051530","Rojas pag.","298.88","76.35","154.91",31]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 28.12.1995 ","nav","nav"," 28.10.1996 "],["ir"," 29.10.1996 ","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":[["MER-KUR SIA","2025. gada 4. ceturksnis","100.74","45.13","0.00","17.61","37.98","23"],["MER-KUR SIA","2026. gada 1. ceturksnis","57.12","18.07","0.46","11.36","28.13","22"],["MER-KUR SIA","2026. gada 2. ceturksnis","72.4","23.83","0.0","15.52","33.02","20"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","oth_op_rev","income_before_income_taxes","net_income","admin_exp","oth_op_exp","interest_expenses","income_after_income_taxes","provision_for_income_taxes","other_interest_revenues"],"data":[[104935,133850,-28915,222114,193199,193199,null,null,null,null,null,null],[865891,718093,147798,251,95823,95823,4748,42663,4815,95823,null,null],[860306,695405,164901,null,67743,67743,88486,null,8672,67743,null,null],[784025,766067,17958,128,-139460,-139473,149711,null,7835,-139473,13,null],[845180,906754,-61574,100663,-126255,-126255,154779,null,10775,-126255,null,210]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","investments","non_cur_liab","inventories"],"data":[[111548,14801,126349,1350,110850,237199,2270,234929,237199,null,null,null],[2345,264987,267332,201889,204735,472067,68395,238357,472067,2846,165315,null],[2980,308438,311418,285116,287962,599380,90422,306100,599380,2846,202858,null],[2636,27446,36652,433709,436555,473207,106957,166627,473207,2846,199623,6570],[9108,16300,48017,512871,515717,563734,92787,40372,563734,2846,430575,22609]]}}}