{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103239254","dati_atjaunoti":"2026-08-30","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40103239254","company_name":"SIA \"G & P Tobacco\"","company_type":"SIA","registered_date":"2009-07-16","area_of_activity":{"nace_code":"4635","nace_description":"Tabakas izstrādājumu vairumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,568475,-2196,210066,12,"EUR"],[2024,1033597,42213,286400,14,"EUR"],[2023,1027311,83382,321200,13,"EUR"],[2022,1060083,154966,271988,10,"EUR"],[2021,569238,54575,209471,10,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":12,"type_from_db":"UGP"},"income_data":{"net_turnover":568475,"cogs":352726,"gross_prof":215749,"sell_exp":162822,"admin_exp":41588,"oth_op_rev":54,"oth_op_exp":1089,"income_before_income_taxes":10304,"provision_for_income_taxes":12500,"income_after_income_taxes":-2196,"net_income":-2196},"balance_data":{"cash":75539,"accounts_receivable":59230,"inventories":73672,"cur_assets":208441,"fixed_assets":1625,"non_cur_assets":1625,"assets":210066,"cur_liab":50546,"equity":159520,"equities":210066},"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",352726,352726,false],["net_turnover_source","gross_profit_calc",215749,215749,false],["gross_profit_calc","selling_exp",162822,162822,false],["gross_profit_calc","admin_exp",41588,41588,false],["gross_profit_calc","other_op_exp_exp",1089,1089,false]]}},"financial_ratios":{"current_ratio":{"value":4.123788232501088},"quick_ratio":{"value":2.666264392830293},"net_profit_margin":{"value":-0.003862966709178064},"roa":{"value":-0.010453857359115706},"roe":{"value":-0.013766298896690071},"debt_to_equity":{"value":0.31686308926780343,"negative_equity":false},"asset_turnover":{"value":2.706173297915893},"altman_z_score":{"value":5.360781247952049},"roce":{"value":0.0645937813440321}},"source_ids":{"financial_statement_id":"2155672","income_statement_id":"2155672","balance_sheet_id":"2155672"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":1033597,"cogs":728629,"gross_prof":304968,"sell_exp":192370,"admin_exp":49341,"oth_op_rev":614,"oth_op_exp":1615,"income_before_income_taxes":62256,"provision_for_income_taxes":20043,"income_after_income_taxes":42213,"net_income":42213},"balance_data":{"cash":156732,"accounts_receivable":48099,"inventories":72290,"cur_assets":277121,"fixed_assets":9279,"non_cur_assets":9279,"assets":286400,"cur_liab":74683,"equity":211717,"equities":286400},"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",728629,728629,false],["net_turnover_source","gross_profit_calc",304968,304968,false],["gross_profit_calc","selling_exp",192370,192370,false],["gross_profit_calc","admin_exp",49341,49341,false],["gross_profit_calc","other_op_exp_exp",1615,1615,false]]}},"financial_ratios":{"current_ratio":{"value":3.710630263915483},"quick_ratio":{"value":2.742672361849417},"net_profit_margin":{"value":0.040840869313668676},"roa":{"value":0.14739175977653632},"roe":{"value":0.19938408346991504},"debt_to_equity":{"value":0.3527491887755825,"negative_equity":false},"asset_turnover":{"value":3.6089280726256985},"altman_z_score":{"value":6.600674008112511},"roce":{"value":0.29405291025283753}},"source_ids":{"financial_statement_id":"1981906","income_statement_id":"1981906","balance_sheet_id":"1981906"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":13,"type_from_db":"UGP"},"income_data":{"net_turnover":1027311,"cogs":711324,"gross_prof":315987,"sell_exp":172503,"admin_exp":47448,"oth_op_rev":5172,"oth_op_exp":4076,"income_before_income_taxes":97132,"provision_for_income_taxes":13750,"income_after_income_taxes":83382,"net_income":83382},"balance_data":{"cash":55311,"accounts_receivable":54485,"inventories":187860,"cur_assets":297656,"fixed_assets":23544,"non_cur_assets":23544,"assets":321200,"cur_liab":71697,"equity":249503,"equities":321200},"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",711324,711324,false],["net_turnover_source","gross_profit_calc",315987,315987,false],["gross_profit_calc","selling_exp",172503,172503,false],["gross_profit_calc","admin_exp",47448,47448,false],["gross_profit_calc","other_op_exp_exp",4076,4076,false]]}},"financial_ratios":{"current_ratio":{"value":4.151582353515489},"quick_ratio":{"value":1.5313890399877261},"net_profit_margin":{"value":0.08116529463813782},"roa":{"value":0.25959526774595265},"roe":{"value":0.33419237444038746},"debt_to_equity":{"value":0.2873592702292157,"negative_equity":false},"asset_turnover":{"value":3.1983530510585303},"altman_z_score":{"value":6.755442867815662},"roce":{"value":0.3893019322412957}},"source_ids":{"financial_statement_id":"1899530","income_statement_id":"1899530","balance_sheet_id":"1899530"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":10,"type_from_db":"UGP"},"income_data":{"net_turnover":1060083,"cogs":719660,"gross_prof":340423,"sell_exp":132372,"admin_exp":43616,"oth_op_rev":4358,"oth_op_exp":2161,"interest_expenses":397,"income_before_income_taxes":166235,"provision_for_income_taxes":11269,"income_after_income_taxes":154966,"net_income":154966},"balance_data":{"cash":45587,"accounts_receivable":47221,"inventories":142225,"cur_assets":235033,"fixed_assets":36955,"non_cur_assets":36955,"assets":271988,"cur_liab":50867,"equity":221121,"equities":271988},"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",719660,719660,false],["net_turnover_source","gross_profit_calc",340423,340423,false],["gross_profit_calc","selling_exp",132372,132372,false],["gross_profit_calc","admin_exp",43616,43616,false],["gross_profit_calc","other_op_exp_exp",2161,2161,false]]}},"financial_ratios":{"current_ratio":{"value":4.6205398391884716},"quick_ratio":{"value":1.824522775080111},"net_profit_margin":{"value":0.1461828932262851},"roa":{"value":0.5697530773416474},"roe":{"value":0.7008199130792643},"debt_to_equity":{"value":0.23004147050709792,"negative_equity":false},"interest_coverage":{"value":419.727959697733},"asset_turnover":{"value":3.897535920702384},"altman_z_score":{"value":8.793068696945978},"roce":{"value":0.7535783575508432}},"source_ids":{"financial_statement_id":"1738883","income_statement_id":"1738883","balance_sheet_id":"1738883"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":10,"type_from_db":"UGP"},"income_data":{"net_turnover":569238,"cogs":371362,"gross_prof":197876,"sell_exp":105414,"admin_exp":35902,"oth_op_rev":2674,"oth_op_exp":1357,"interest_expenses":802,"income_before_income_taxes":57075,"provision_for_income_taxes":2500,"income_after_income_taxes":54575,"net_income":54575},"balance_data":{"cash":20491,"accounts_receivable":38723,"inventories":93474,"cur_assets":152688,"fixed_assets":56783,"non_cur_assets":56783,"assets":209471,"cur_liab":70389,"non_cur_liab":27927,"equity":111155,"equities":209471},"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",371362,371362,false],["net_turnover_source","gross_profit_calc",197876,197876,false],["gross_profit_calc","selling_exp",105414,105414,false],["gross_profit_calc","admin_exp",35902,35902,false],["gross_profit_calc","other_op_exp_exp",1357,1357,false]]}},"financial_ratios":{"current_ratio":{"value":2.1692025742658654},"quick_ratio":{"value":0.8412393982014236},"net_profit_margin":{"value":0.09587378214384844},"roa":{"value":0.260537258140745},"roe":{"value":0.49098106248032025},"debt_to_equity":{"value":0.8844946246232738,"negative_equity":false},"interest_coverage":{"value":72.16583541147132},"asset_turnover":{"value":2.717502661466265},"altman_z_score":{"value":4.776540891880919},"roce":{"value":0.416135804777038}},"source_ids":{"financial_statement_id":"1365789","income_statement_id":"1365789","balance_sheet_id":"1365789"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 30.07.2009 ","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,"200.45","15.68","38.02",14,"663.86","~ 562.72"],[2023,"158.91","10.07","31.15",13,"585.74","~ 512.80"],[2022,"151.61","5.16","24.39",12,"496.85","~ 425.74"]]},"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","22.98","1.56","8.59",13,"646.10","~ 571.06"],["2026. gada 1. ceturksnis","36.58","1.48","8.55",12,"696.69","~ 604.78"],["2025. gada 4. ceturksnis","24.66","1.58","8.81",12,"717.87","~ 608.71"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":38.02,"employees":14,"gross_salary_raw":663.8589727472098,"gross_salary_formatted":"663.86","net_salary_formatted":"~ 562.72","vsaoi_employee_part":"69.71","non_taxable_minimum":"436.98","iin_part":"31.44","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":38.02,"employees":14,"gross_salary_raw":663.8589727472098,"gross_salary_formatted":"663.86","net_salary_formatted":"~ 562.72","vsaoi_employee_part":"69.71","non_taxable_minimum":"436.98","iin_part":"31.44","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",2845,"EUR","2019-06-27"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,5,"EUR"],[2018,8,"EUR"],[2010,5,"LVL"],[2011,5,"LVL"],[2012,5,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2009-06-13"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV95ZZZ40103239254","K","SIA","2009-07-16","Rīga, Artilērijas iela 13 - 18",1001,111150972,100003003]]},"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","4635  ","010091","Centra rajons","200.45","15.68","38.02",14],[2023,"sabiedrība ar ierobežotu atbildību","4635  ","010091","Centra rajons","158.91","10.07","31.15",13],[2022,"sabiedrība ar ierobežotu atbildību","4635  ","010091","Centra rajons","151.61","5.16","24.39",12]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 30.07.2009 ","nav","nav"]]},"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":[["G & P TOBACCO SIA","2025. gada 4. ceturksnis","24.66","14.26","0.00","1.58","8.81","12"],["G & P TOBACCO SIA","2026. gada 1. ceturksnis","36.58","12.65","0.00","1.48","8.55","12"],["G & P TOBACCO SIA","2026. gada 2. ceturksnis","22.98","12.81","0.0","1.56","8.59","13"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income"],"data":[[272303,165615,106688,83121,18363,1825,1294,87,5648,4,5644,5644],[363818,218268,145550,89987,27158,1127,1706,585,27241,null,27241,27241],[632726,575616,57110,27238,17224,3860,742,null,15766,1729,null,13424],[569238,371362,197876,105414,35902,2674,1357,802,57075,2500,54575,54575],[1060083,719660,340423,132372,43616,4358,2161,397,166235,11269,154966,154966]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities","intangible_assets"],"data":[[70985,17451,53882,142318,20314,20314,162632,63920,41914,56798,162632,null],[26900,30509,73303,130712,62126,62126,192838,80284,45974,66580,192838,null],[45531,14333,58899,118763,14650,15453,134216,102486,966,30764,134216,803],[20491,38723,93474,152688,56783,56783,209471,70389,27927,111155,209471,null],[45587,47221,142225,235033,36955,36955,271988,50867,null,221121,271988,null]]},"cash_flow_statements":{"columns":["cfo_dm_cust","cfo_dm_supp","cfo_dm_op","cfo_dm_tax","cfo_dm_extra","cfo_dm_net","cfi_acq_fa","cfi_net","cff_ln_repay","cff_net","net_increase","at_beginning_of_year","at_end_of_year","cfo_dm_oth","cff_ln_rcv"],"data":[[1190510,1141236,49274,4126,45148,45148,11961,-11961,15114,-15114,18073,27458,45531,null,null],[246984,-252028,-6071,-2950,-9021,-9021,-411,18354,-21080,-17556,-8223,45531,37308,-1027,3524],[226468,-205784,21162,-600,20562,20562,-235,-235,-11055,-7541,12786,37308,50094,478,3514],[308453,-304636,6551,null,6551,6551,null,null,-5450,-5450,1101,71277,72378,2734,null],[282162,-278606,2433,null,2433,2433,-4019,null,-585,-585,-2171,72378,70207,-1123,null]]}}}