{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103167793","dati_atjaunoti":"2026-09-21","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/40103167793"},"registration_number":"40103167793","company_name":"Sabiedrība ar ierobežotu atbildību \"Frostiart Baltic\"","company_type":"SIA","registered_date":"2008-05-06","area_of_activity":{"nace_code":"9012","nace_description":"Vizuālās mākslas jaunrade"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,335554,24677,179478,3,"EUR"],[2024,358103,25725,147164,3,"EUR"],[2023,269426,16172,145616,3,"EUR"],[2022,163845,13533,90169,3,"EUR"],[2021,109002,-21760,77436,4,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":335554,"cogs":228531,"gross_prof":107023,"sell_exp":15995,"admin_exp":14767,"oth_op_exp":51518,"income_before_income_taxes":24743,"provision_for_income_taxes":66,"income_after_income_taxes":24677,"net_income":24677},"balance_data":{"cash":125205,"accounts_receivable":19509,"inventories":1902,"cur_assets":146616,"investments":500,"fixed_assets":32362,"non_cur_assets":32862,"assets":179478,"cur_liab":62678,"equity":116800,"equities":179478},"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",228531,228531,false],["net_turnover_source","gross_profit_calc",107023,107023,false],["gross_profit_calc","selling_exp",15995,15995,false],["gross_profit_calc","admin_exp",14767,14767,false],["gross_profit_calc","other_op_exp_exp",51518,51518,false]]}},"financial_ratios":{"current_ratio":{"value":2.339193975557612},"quick_ratio":{"value":2.3088483997574905},"net_profit_margin":{"value":0.07354106939568594},"roa":{"value":0.13749317465093214},"roe":{"value":0.21127568493150686},"debt_to_equity":{"value":0.5366267123287671,"negative_equity":false},"asset_turnover":{"value":1.869610760093159},"altman_z_score":{"value":3.963405210955466},"roce":{"value":0.21184075342465752}},"source_ids":{"financial_statement_id":"2217100","income_statement_id":"2217100","balance_sheet_id":"2217100"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":358103,"cogs":253547,"gross_prof":104556,"sell_exp":11213,"admin_exp":10731,"oth_op_rev":111,"oth_op_exp":56210,"income_before_income_taxes":26513,"provision_for_income_taxes":788,"income_after_income_taxes":25725,"net_income":25725},"balance_data":{"cash":55885,"accounts_receivable":47682,"inventories":253,"cur_assets":103820,"investments":500,"fixed_assets":42844,"non_cur_assets":43344,"assets":147164,"cur_liab":55041,"equity":92123,"equities":147164},"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",253547,253547,false],["net_turnover_source","gross_profit_calc",104556,104556,false],["gross_profit_calc","selling_exp",11213,11213,false],["gross_profit_calc","admin_exp",10731,10731,false],["gross_profit_calc","other_op_exp_exp",56210,56210,false]]}},"financial_ratios":{"current_ratio":{"value":1.8862302647117604},"quick_ratio":{"value":1.8816336912483422},"net_profit_margin":{"value":0.07183687374861422},"roa":{"value":0.17480497947867685},"roe":{"value":0.27924622515549863},"debt_to_equity":{"value":0.5974729437816831,"negative_equity":false},"asset_turnover":{"value":2.4333600608844552},"altman_z_score":{"value":4.459079107338646},"roce":{"value":0.2878000065130315}},"source_ids":{"financial_statement_id":"2030563","income_statement_id":"2030563","balance_sheet_id":"2030563"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":269426,"cogs":180186,"gross_prof":89240,"sell_exp":11810,"admin_exp":9788,"oth_op_rev":2510,"oth_op_exp":53380,"income_before_income_taxes":16772,"provision_for_income_taxes":600,"income_after_income_taxes":16172,"net_income":16172},"balance_data":{"cash":81412,"accounts_receivable":19956,"inventories":210,"cur_assets":101578,"investments":500,"fixed_assets":43538,"non_cur_assets":44038,"assets":145616,"cur_liab":79218,"equity":66398,"equities":145616},"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",180186,180186,false],["net_turnover_source","gross_profit_calc",89240,89240,false],["gross_profit_calc","selling_exp",11810,11810,false],["gross_profit_calc","admin_exp",9788,9788,false],["gross_profit_calc","other_op_exp_exp",53380,53380,false]]}},"financial_ratios":{"current_ratio":{"value":1.282259082531748},"quick_ratio":{"value":1.2796081698603852},"net_profit_margin":{"value":0.06002390266715165},"roa":{"value":0.1110592242610702},"roe":{"value":0.24356155305882707},"debt_to_equity":{"value":1.1930781047621917,"negative_equity":false},"asset_turnover":{"value":1.850249972530491},"altman_z_score":{"value":3.05275701653292},"roce":{"value":0.252597969818368}},"source_ids":{"financial_statement_id":"1891961","income_statement_id":"1891961","balance_sheet_id":"1891961"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":163845,"cogs":85007,"gross_prof":78838,"sell_exp":1495,"admin_exp":12339,"oth_op_rev":5716,"oth_op_exp":56919,"income_before_income_taxes":13801,"provision_for_income_taxes":268,"income_after_income_taxes":13533,"net_income":13533},"balance_data":{"cash":41229,"accounts_receivable":19809,"cur_assets":61038,"investments":500,"fixed_assets":28631,"non_cur_assets":29131,"assets":90169,"cur_liab":39943,"equity":50226,"equities":90169},"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",85007,85007,false],["net_turnover_source","gross_profit_calc",78838,78838,false],["gross_profit_calc","selling_exp",1495,1495,false],["gross_profit_calc","admin_exp",12339,12339,false],["gross_profit_calc","other_op_exp_exp",56919,56919,false]]}},"financial_ratios":{"current_ratio":{"value":1.5281275818040707},"quick_ratio":{"value":1.5281275818040707},"net_profit_margin":{"value":0.08259635631236839},"roa":{"value":0.15008484068804134},"roe":{"value":0.26944212161032133},"debt_to_equity":{"value":0.7952654003902362,"negative_equity":false},"asset_turnover":{"value":1.8170879126972685},"altman_z_score":{"value":3.4566659198653955},"roce":{"value":0.2747780034245212}},"source_ids":{"financial_statement_id":"1725910","income_statement_id":"1725910","balance_sheet_id":"1725910"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":109002,"cogs":103433,"gross_prof":5569,"sell_exp":1354,"admin_exp":12015,"oth_op_rev":18115,"oth_op_exp":32084,"other_interest_revenues":14,"income_before_income_taxes":-21755,"provision_for_income_taxes":5,"income_after_income_taxes":-21760,"net_income":-21760},"balance_data":{"cash":29614,"accounts_receivable":13301,"cur_assets":42915,"investments":1000,"fixed_assets":33521,"non_cur_assets":34521,"assets":77436,"cur_liab":40743,"equity":36693,"equities":77436},"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",103433,103433,false],["net_turnover_source","gross_profit_calc",5569,5569,false],["gross_profit_calc","selling_exp",1354,1354,false],["gross_profit_calc","admin_exp",12015,12015,false],["gross_profit_calc","other_op_exp_exp",32084,32084,false]]}},"financial_ratios":{"current_ratio":{"value":1.053309771003608},"quick_ratio":{"value":1.053309771003608},"net_profit_margin":{"value":-0.1996293645988147},"roa":{"value":-0.28100625032284726},"roe":{"value":-0.5930286430654348},"debt_to_equity":{"value":1.1103752759381897,"negative_equity":false},"asset_turnover":{"value":1.4076398574306523},"altman_z_score":{"value":1.3316508017857007},"roce":{"value":-0.5928923772926716}},"source_ids":{"financial_statement_id":"1392845","income_statement_id":"1392845","balance_sheet_id":"1392845"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 10.06.2008 ","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,"55.09","8.63","18.43",3,"1 501.74","~ 1 098.19"],[2023,"46.84","5.19","12.31",3,"1 003.06","~ 779.50"]]},"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","12.14","1.9","5.04",3,"1 642.71","~ 1 235.57"],["2026. gada 1. ceturksnis","23.44","1.80","5.09",3,"1 659.01","~ 1 246.43"],["2025. gada 4. ceturksnis","14.68","1.87","5.11",3,"1 665.53","~ 1 240.58"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":18.43,"employees":3,"gross_salary_raw":1501.7437502037092,"gross_salary_formatted":"1 501.74","net_salary_formatted":"~ 1 098.19","vsaoi_employee_part":"157.68","non_taxable_minimum":"114.71","iin_part":"245.87","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":18.43,"employees":3,"gross_salary_raw":1501.7437502037092,"gross_salary_formatted":"1 501.74","net_salary_formatted":"~ 1 098.19","vsaoi_employee_part":"157.68","non_taxable_minimum":"114.71","iin_part":"245.87","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",2846,"EUR","2016-07-19"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,3,"EUR"],[2018,3,"EUR"],[2013,2,"LVL"],[2014,2,"EUR"],[2015,2,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2008-04-15"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV18ZZZ40103167793","K","SIA","2008-05-06","Rīga, Tvaika iela 54 k-1 - 16",1005,113142587,100003003,"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","9012  ","010096","Ziemeļu rajons","55.09","8.63","18.43",3],[2023,"sabiedrība ar ierobežotu atbildību","9003  ","010096","Ziemeļu rajons","46.84","5.19","12.31",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 10.06.2008 ","nav","nav"]]},"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":[["FROSTIART BALTIC SIA","2025. gada 4. ceturksnis","14.68","7.70","0.00","1.87","5.11","3"],["FROSTIART BALTIC SIA","2026. gada 1. ceturksnis","23.44","18.62","2.14","1.80","5.09","3"],["FROSTIART BALTIC SIA","2026. gada 2. ceturksnis","12.14","5.5","0.3","1.9","5.04","3"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","other_interest_revenues","provision_for_income_taxes"],"data":[[181837,107305,74532,7106,21161,1539,49870,-2066,-2066,-2066,null,null],[122468,82345,40123,6091,16361,950,36612,-17991,-17991,-17991,null,null],[109002,103433,5569,1354,12015,18115,32084,-21755,-21760,-21760,14,5],[163845,85007,78838,1495,12339,5716,56919,13801,13533,13533,null,268],[269426,180186,89240,11810,9788,2510,53380,16772,16172,16172,null,600]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","investments","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","inventories"],"data":[[46562,20748,67310,4000,40728,44728,112038,35593,76445,112038,null],[14536,11692,26228,1200,37596,38796,65024,6571,58453,65024,null],[29614,13301,42915,1000,33521,34521,77436,40743,36693,77436,null],[41229,19809,61038,500,28631,29131,90169,39943,50226,90169,null],[81412,19956,101578,500,43538,44038,145616,79218,66398,145616,210]]}},"public_procurement":{"kopa_eur":556894.48,"ligumu_skaits":12,"periods":{"no":"2019-09-26","lidz":"2026-06-08"},"lielakie_ligumi":{"columns":["summa_eur","datums","pasutitajs","iepirkums"],"data":[[74375,"2023-10-06","Jelgavas valstspilsētas pašvaldība","Ledus bloku iegāde Starptautiskā Ledus skulptūru festivāla vajadzībām"],[74375,"2024-12-11","Jelgavas valstspilsētas pašvaldība","Ledus bloku piegāde un uzstādīšana Starptautiskā Ledus skulptūru festivāla vajadzībām"],[74075,"2026-06-08","Jelgavas valstspilsētas pašvaldība","Ledus bloku iegāde Starptautiskā Ledus skulptūru festivāla vajadzībām"],[67750,"2022-10-19","Jelgavas valstspilsētas pašvaldība","Ledus bloku iegāde Starptautiskā Ledus skulptūru festivāla vajadzībām"],[59125,"2025-11-08","Jelgavas valstspilsētas pašvaldība","Ledus bloku iegāde Starptautiskā Ledus skulptūru festivāla vajadzībām"]]},"pasutitaji":{"columns":["pasutitajs","summa_eur","ligumu_skaits"],"data":[["Jelgavas valstspilsētas pašvaldība",416081.48,7],["Jelgavas pilsētas dome",86775,4],["RD iestāde: Rīgas valstspilsētas pašvaldības Izglītības, kultūras un sporta departaments. RD iestādes kods: 210",54038,1]]},"pa_gadiem":{"2026":{"summa_eur":74075,"ligumu_skaits":1},"2025":{"summa_eur":113163,"ligumu_skaits":2},"2024":{"summa_eur":74375,"ligumu_skaits":1},"2023":{"summa_eur":74375,"ligumu_skaits":1},"2022":{"summa_eur":84191.48,"ligumu_skaits":2},"2021":{"summa_eur":49940,"ligumu_skaits":1},"2020":{"summa_eur":49975,"ligumu_skaits":3},"2019":{"summa_eur":36800,"ligumu_skaits":1}},"bez_publicetas_summas":2,"piezime":"Summa ir līgumos nolīgtā, ne izmaksātā. Vienošanās ar vairākiem uzvarētājiem kopsummā NAV ieskaitītas (tur apjoms ir kopīgs un maksimālais). Dati: EIS publicētie dokumenti kopš 2018. gada; 2018.-2020. gads nav pilnīgs."}}