{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103154712","dati_atjaunoti":"2026-10-16","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/40103154712"},"registration_number":"40103154712","company_name":"Sabiedrība ar ierobežotu atbildību \"Juridiskais birojs Šulca un partneri\"","company_type":"SIA","registered_date":"1995-03-28","area_of_activity":{"nace_code":"6910","nace_description":"Juridiskie pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,33195,-17461,73964,1,"EUR"],[2024,38704,-26915,92748,2,"EUR"],[2023,38486,-14918,124759,2,"EUR"],[2022,24113,-7813,137734,2,"EUR"],[2021,115704,50612,157130,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":33195,"labour_exp":20382,"oth_op_exp":30274,"income_before_income_taxes":-17461,"income_after_income_taxes":-17461,"net_income":-17461},"balance_data":{"cash":8827,"accounts_receivable":4530,"inventories":838,"cur_assets":14195,"investments":47000,"fixed_assets":12769,"non_cur_assets":59769,"assets":73964,"cur_liab":6840,"non_cur_liab":4619,"equity":62505,"equities":73964},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Personāla Izmaksas"],["Pārējās Operat. Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",33195,33195,false],["total_rev_calc","labour_costs_exp",20382,20382,false],["total_rev_calc","other_op_costs_exp",30274,30274,false],["total_rev_calc","ebitda_calc",17461,-17461,true],["ebitda_calc","ebit_calc",17461,-17461,true]]}},"financial_ratios":{"current_ratio":{"value":2.0752923976608186},"quick_ratio":{"value":1.9527777777777777},"net_profit_margin":{"value":-0.5260129537580961},"roa":{"value":-0.23607430641933913},"roe":{"value":-0.27935365170786336},"debt_to_equity":{"value":0.18332933365330772,"negative_equity":false},"asset_turnover":{"value":0.44879941593207506},"altman_z_score":{"value":2.792453758076499},"roce":{"value":-0.26013050473750077}},"source_ids":{"financial_statement_id":"2321940","income_statement_id":"2321940","balance_sheet_id":"2321940"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":38704,"labour_exp":30854,"oth_op_exp":34765,"income_before_income_taxes":-26915,"income_after_income_taxes":-26915,"net_income":-26915},"balance_data":{"cash":16615,"accounts_receivable":5217,"inventories":778,"cur_assets":22610,"investments":47000,"fixed_assets":23138,"non_cur_assets":70138,"assets":92748,"cur_liab":3390,"non_cur_liab":9392,"equity":79966,"equities":92748},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Personāla Izmaksas"],["Pārējās Operat. Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",38704,38704,false],["total_rev_calc","labour_costs_exp",30854,30854,false],["total_rev_calc","other_op_costs_exp",34765,34765,false],["total_rev_calc","ebitda_calc",26915,-26915,true],["ebitda_calc","ebit_calc",26915,-26915,true]]}},"financial_ratios":{"current_ratio":{"value":6.669616519174041},"quick_ratio":{"value":6.440117994100295},"net_profit_margin":{"value":-0.6954061595700702},"roa":{"value":-0.2901949368180446},"roe":{"value":-0.33658054673236126},"debt_to_equity":{"value":0.15984293324662982,"negative_equity":false},"asset_turnover":{"value":0.4173027989821883},"altman_z_score":{"value":3.021265838439326},"roce":{"value":-0.30120414512410754}},"source_ids":{"financial_statement_id":"2044891","income_statement_id":"2044891","balance_sheet_id":"2044891"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":38486,"lt_inv_exp":23,"labour_exp":22391,"oth_op_exp":36585,"other_long_term_investment_earnings":5549,"income_before_income_taxes":-14918,"income_after_income_taxes":-14918,"net_income":-14918},"balance_data":{"cash":38788,"accounts_receivable":4993,"inventories":169,"cur_assets":43950,"investments":47000,"fixed_assets":33809,"non_cur_assets":80809,"assets":124759,"cur_liab":2193,"non_cur_liab":22799,"equity":99767,"equities":124759},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējie Ieņēmumi & Krāj. Izm."],["Personāla Izmaksas"],["Pārējās Operat. Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",38486,38486,false],["other_rev_source","total_rev_calc",23,23,false],["total_rev_calc","labour_costs_exp",22391,22391,false],["total_rev_calc","other_op_costs_exp",36585,36585,false],["total_rev_calc","ebitda_calc",20467,-20467,true]]}},"financial_ratios":{"current_ratio":{"value":20.041039671682626},"quick_ratio":{"value":19.963976288189695},"net_profit_margin":{"value":-0.38762147274333525},"roa":{"value":-0.11957453971256583},"roe":{"value":-0.14952840117473715},"debt_to_equity":{"value":0.2505036735593934,"negative_equity":false},"asset_turnover":{"value":0.3084827547511602},"altman_z_score":{"value":2.5302777270903527},"roce":{"value":-0.12171401530603919}},"source_ids":{"financial_statement_id":"1904439","income_statement_id":"1904439","balance_sheet_id":"1904439"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":24113,"labour_exp":9289,"oth_op_exp":24077,"other_long_term_investment_earnings":1701,"other_interest_revenues":331,"income_before_income_taxes":-7221,"provision_for_income_taxes":592,"income_after_income_taxes":-7813,"net_income":-7813},"balance_data":{"cash":27251,"accounts_receivable":2741,"inventories":371,"cur_assets":30363,"investments":56115,"fixed_assets":51256,"non_cur_assets":107371,"assets":137734,"cur_liab":1857,"non_cur_liab":21192,"equity":114685,"equities":137734},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Personāla Izmaksas"],["Pārējās Operat. Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",24113,24113,false],["total_rev_calc","labour_costs_exp",9289,9289,false],["total_rev_calc","other_op_costs_exp",24077,24077,false],["total_rev_calc","ebitda_calc",9253,-9253,true],["ebitda_calc","ebit_calc",9253,-9253,true]]}},"financial_ratios":{"current_ratio":{"value":16.350565428109853},"quick_ratio":{"value":16.15078082929456},"net_profit_margin":{"value":-0.3240160909053208},"roa":{"value":-0.05672528206543047},"roe":{"value":-0.06812573571086018},"debt_to_equity":{"value":0.200976588045516,"negative_equity":false},"asset_turnover":{"value":0.17506933654725776},"altman_z_score":{"value":2.955276390974383},"roce":{"value":-0.05314365197936369}},"source_ids":{"financial_statement_id":"1745822","income_statement_id":"1745822","balance_sheet_id":"1745822"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":115704,"cogs":66508,"gross_prof":49196,"admin_exp":27,"oth_op_rev":18764,"oth_op_exp":15748,"interest_expenses":314,"income_before_income_taxes":51871,"provision_for_income_taxes":1259,"income_after_income_taxes":50612,"net_income":50612},"balance_data":{"cash":84373,"marketable_securities":9115,"accounts_receivable":783,"inventories":6912,"cur_assets":101183,"fixed_assets":55947,"non_cur_assets":55947,"assets":157130,"cur_liab":13911,"non_cur_liab":20781,"equity":122438,"equities":157130},"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",66508,66508,false],["net_turnover_source","gross_profit_calc",49196,49196,false],["gross_profit_calc","admin_exp",27,27,false],["gross_profit_calc","other_op_exp_exp",15748,15748,false],["gross_profit_calc","ebit_calc",33421,33421,false]]}},"financial_ratios":{"current_ratio":{"value":7.273596434476314},"quick_ratio":{"value":6.7767234562576375},"net_profit_margin":{"value":0.43742653667980363},"roa":{"value":0.3221027174950678},"roe":{"value":0.41336839869975006},"debt_to_equity":{"value":0.28334340645877915,"negative_equity":false},"interest_coverage":{"value":166.19426751592357},"asset_turnover":{"value":0.7363584293260358},"altman_z_score":{"value":4.307288449347705},"roce":{"value":0.36437204560847375}},"source_ids":{"financial_statement_id":"1313447","income_statement_id":"1313447","balance_sheet_id":"1313447"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 23.05.2006 ","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,"22.44","2.50","9.21",2,"***","***"],[2023,"6.03","0.79","5.12",2,"***","***"],[2022,"10.75","0.08","2.39",1,"***","***"]]},"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","1.91","0.0","0.81",1,"***","***"],["2026. gada 2. ceturksnis","5.57","0.0","1.23",1,"***","***"],["2026. gada 1. ceturksnis","2.28","0.00","2.28",1,"***","***"],["2025. gada 4. ceturksnis","0.67","0.00","0.11",1,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",7114,"EUR","2015-10-20"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2010,1,"LVL"],[2011,2,"LVL"],[2015,4,"EUR"],[2021,2,"EUR"],[2023,2,"EUR"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2005-07-04","Sabiedrība ar ierobežotu atbildību \"Juridiskais birojs Šulca un Miklaševiča\""],["2004-07-14","SIA \"Juridiskais birojs Šulca un Miklaševiča\""],["2003-06-26","SIA \"JURIDISKAIS BIROJS ŠULCA & MIKLAŠEVIČA\""],["2001-07-25","Sabiedrība \"JURIDISKAIS BIROJS FIDEM\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV28ZZZ40103154712","K","SIA","1995-03-28","Rīga, Ausekļa iela 11 - 253",1010,118195036,100003003,"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","6910  ","010096","Ziemeļu rajons","22.44","2.50","9.21",2],[2023,"sabiedrība ar ierobežotu atbildību","6910  ","010096","Ziemeļu rajons","6.03","0.79","5.12",2],[2022,"sabiedrība ar ierobežotu atbildību","6910  ","010096","Ziemeļu rajons","10.75","0.08","2.39",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 23.05.2006 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo 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":[["JURIDISKAIS BIROJS ŠULCA UN PARTNERI SIA","2026. gada 3. ceturksnis","1.91","1.1","0.0","0.0","0.81","1"],["JURIDISKAIS BIROJS ŠULCA UN PARTNERI SIA","2026. gada 2. ceturksnis","5.57","4.33","0.0","0.0","1.23","1"],["JURIDISKAIS BIROJS ŠULCA UN PARTNERI SIA","2026. gada 1. ceturksnis","2.28","0.00","0.00","0.00","2.28","1"],["JURIDISKAIS BIROJS ŠULCA UN PARTNERI SIA","2025. gada 4. ceturksnis","0.67","0.56","0.00","0.00","0.11","1"]]}}}