{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103239470","dati_atjaunoti":"2026-09-22","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/40103239470"},"registration_number":"40103239470","company_name":"SIA \"FrondaLV\"","company_type":"SIA","registered_date":"2009-07-20","area_of_activity":{"nace_code":"5612","nace_description":"Mobilo ēdināšanas vietu pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,540590,4593,205181,18,"EUR"],[2024,562953,-20058,210898,21,"EUR"],[2023,553271,-18861,205074,22,"EUR"],[2022,520840,53574,224147,20,"EUR"],[2021,319610,43804,149239,27,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":18,"type_from_db":"UGP"},"income_data":{"net_turnover":540590,"cogs":540086,"gross_prof":504,"sell_exp":14953,"admin_exp":10113,"oth_op_rev":30165,"oth_op_exp":1565,"other_interest_revenues":555,"income_before_income_taxes":4593,"income_after_income_taxes":4593,"net_income":4593},"balance_data":{"cash":20415,"accounts_receivable":34561,"inventories":14304,"cur_assets":69280,"fixed_assets":135901,"non_cur_assets":135901,"assets":205181,"cur_liab":36452,"non_cur_liab":47258,"equity":121471,"equities":205181},"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",540086,540086,false],["net_turnover_source","gross_profit_calc",504,504,false],["gross_profit_calc","selling_exp",14953,14953,false],["gross_profit_calc","admin_exp",10113,10113,false],["gross_profit_calc","other_op_exp_exp",1565,1565,false]]}},"financial_ratios":{"current_ratio":{"value":1.9005815867442115},"quick_ratio":{"value":1.5081751344233512},"net_profit_margin":{"value":0.008496272591057919},"roa":{"value":0.022385113631379124},"roe":{"value":0.03781149410147278},"debt_to_equity":{"value":0.6891356784746977,"negative_equity":false},"asset_turnover":{"value":2.6346981445650424},"altman_z_score":{"value":3.9245949113527647},"roce":{"value":0.027221165300570737}},"source_ids":{"financial_statement_id":"2282967","income_statement_id":"2282967","balance_sheet_id":"2282967"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":21,"type_from_db":"UGP"},"income_data":{"net_turnover":562953,"cogs":552676,"gross_prof":10277,"sell_exp":19606,"admin_exp":9025,"oth_op_rev":15,"oth_op_exp":2967,"other_interest_revenues":1248,"income_before_income_taxes":-20058,"income_after_income_taxes":-20058,"net_income":-20058},"balance_data":{"cash":31673,"accounts_receivable":8023,"inventories":19132,"cur_assets":58828,"investments":19000,"fixed_assets":133036,"intangible_assets":34,"non_cur_assets":152070,"assets":210898,"cur_liab":41879,"non_cur_liab":52141,"equity":116878,"equities":210898},"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",552676,552676,false],["net_turnover_source","gross_profit_calc",10277,10277,false],["gross_profit_calc","selling_exp",19606,19606,false],["gross_profit_calc","admin_exp",9025,9025,false],["gross_profit_calc","other_op_exp_exp",2967,2967,false]]}},"financial_ratios":{"current_ratio":{"value":1.4047135795983667},"quick_ratio":{"value":0.9478736359511927},"net_profit_margin":{"value":-0.03562997266201619},"roa":{"value":-0.0951075875541731},"roe":{"value":-0.17161484624993584},"debt_to_equity":{"value":0.8044285494276083,"negative_equity":false},"asset_turnover":{"value":2.669314075998824},"altman_z_score":{"value":3.417608948319897},"roce":{"value":-0.11867304859217011}},"source_ids":{"financial_statement_id":"2037712","income_statement_id":"2037712","balance_sheet_id":"2037712"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":22,"type_from_db":"UGP"},"income_data":{"net_turnover":553271,"cogs":546240,"gross_prof":7031,"sell_exp":17880,"admin_exp":10124,"oth_op_rev":4180,"oth_op_exp":3131,"other_interest_revenues":1063,"income_before_income_taxes":-18861,"income_after_income_taxes":-18861,"net_income":-18861},"balance_data":{"cash":15901,"accounts_receivable":8921,"inventories":19869,"cur_assets":44691,"investments":32800,"fixed_assets":127399,"intangible_assets":184,"non_cur_assets":160383,"assets":205074,"cur_liab":44005,"non_cur_liab":24132,"equity":136937,"equities":205074},"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",546240,546240,false],["net_turnover_source","gross_profit_calc",7031,7031,false],["gross_profit_calc","selling_exp",17880,17880,false],["gross_profit_calc","admin_exp",10124,10124,false],["gross_profit_calc","other_op_exp_exp",3131,3131,false]]}},"financial_ratios":{"current_ratio":{"value":1.0155891375980002},"quick_ratio":{"value":0.5640722645153959},"net_profit_margin":{"value":-0.03408998483564112},"roa":{"value":-0.09197167851604787},"roe":{"value":-0.13773487077999372},"debt_to_equity":{"value":0.4975791787464308,"negative_equity":false},"asset_turnover":{"value":2.6979090474657927},"altman_z_score":{"value":3.818821896125798},"roce":{"value":-0.1170988830873725}},"source_ids":{"financial_statement_id":"1905584","income_statement_id":"1905584","balance_sheet_id":"1905584"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":20,"type_from_db":"UGP"},"income_data":{"net_turnover":520840,"cogs":473047,"gross_prof":47793,"sell_exp":6667,"admin_exp":9892,"oth_op_rev":417,"oth_op_exp":8386,"other_interest_revenues":34891,"income_before_income_taxes":58156,"provision_for_income_taxes":4582,"income_after_income_taxes":53574,"net_income":53574},"balance_data":{"cash":100076,"accounts_receivable":13861,"inventories":28213,"cur_assets":142150,"fixed_assets":81540,"intangible_assets":457,"non_cur_assets":81997,"assets":224147,"cur_liab":37250,"non_cur_liab":31100,"equity":155797,"equities":224147},"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",473047,473047,false],["net_turnover_source","gross_profit_calc",47793,47793,false],["gross_profit_calc","selling_exp",6667,6667,false],["gross_profit_calc","admin_exp",9892,9892,false],["gross_profit_calc","other_op_exp_exp",8386,8386,false]]}},"financial_ratios":{"current_ratio":{"value":3.8161073825503355},"quick_ratio":{"value":3.0587114093959733},"net_profit_margin":{"value":0.1028607633822287},"roa":{"value":0.2390127907132373},"roe":{"value":0.343870549497102},"debt_to_equity":{"value":0.4387119135798507,"negative_equity":false},"asset_turnover":{"value":2.3236536737052025},"altman_z_score":{"value":5.006754794529843},"roce":{"value":0.31116604332867837}},"source_ids":{"financial_statement_id":"1771408","income_statement_id":"1771408","balance_sheet_id":"1771408"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":27,"type_from_db":"UGP"},"income_data":{"net_turnover":319610,"cogs":402315,"gross_prof":-82705,"admin_exp":9249,"oth_op_rev":453,"oth_op_exp":965,"other_interest_revenues":136315,"income_before_income_taxes":43849,"provision_for_income_taxes":45,"income_after_income_taxes":43804,"net_income":43804},"balance_data":{"cash":19459,"accounts_receivable":3883,"inventories":15770,"cur_assets":39112,"investments":30000,"fixed_assets":78768,"intangible_assets":1359,"non_cur_assets":110127,"assets":149239,"cur_liab":10416,"equity":138823,"equities":149239},"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",402315,402315,false],["net_turnover_source","gross_profit_calc",82705,-82705,true],["gross_profit_calc","admin_exp",9249,9249,false],["gross_profit_calc","other_op_exp_exp",965,965,false],["gross_profit_calc","ebit_calc",92919,-92919,true]]}},"financial_ratios":{"current_ratio":{"value":3.7549923195084487},"quick_ratio":{"value":2.2409754224270353},"net_profit_margin":{"value":0.13705453521479302},"roa":{"value":0.29351577000649964},"roe":{"value":0.3155384914603488},"debt_to_equity":{"value":0.07503079460896249,"negative_equity":false},"asset_turnover":{"value":2.1415983757596875},"altman_z_score":{"value":9.573657870985897},"roce":{"value":0.31586264523890134}},"source_ids":{"financial_statement_id":"1383452","income_statement_id":"1383452","balance_sheet_id":"1383452"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 14.11.2012 ","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,"110.32","19.55","46.62",21,"542.68","~ 485.28"],[2023,"91.12","17.67","43.29",20,"529.11","~ 473.56"]]},"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","28.91","4.82","15.18",22,"674.68","~ 590.11"],["2026. gada 1. ceturksnis","30.99","2.61","11.33",17,"651.68","~ 574.77"],["2025. gada 4. ceturksnis","28.08","4.37","14.21",18,"771.92","~ 644.75"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":46.62,"employees":21,"gross_salary_raw":542.6811381636843,"gross_salary_formatted":"542.68","net_salary_formatted":"~ 485.28","vsaoi_employee_part":"56.98","non_taxable_minimum":"483.58","iin_part":"0.42","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":46.62,"employees":21,"gross_salary_raw":542.6811381636843,"gross_salary_formatted":"542.68","net_salary_formatted":"~ 485.28","vsaoi_employee_part":"56.98","non_taxable_minimum":"483.58","iin_part":"0.42","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",2840,"EUR","2014-06-11"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,21,"EUR"],[2018,24,"EUR"],[2010,1,"LVL"],[2011,1,"LVL"],[2012,1,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2009-07-02"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV83ZZZ40103239470","K","SIA","2009-07-20","Liepāja, Tirgoņu iela 22 - 7N",3401,118161205,100003044,"0170000"]]},"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","5612  ","005000","Liepāja","110.32","19.55","46.62",21],[2023,"sabiedrība ar ierobežotu atbildību","5610  ","005000","Liepāja","91.12","17.67","43.29",20]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 14.11.2012 ","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":[["FRONDALV SIA","2025. gada 4. ceturksnis","28.08","9.47","0.00","4.37","14.21","18"],["FRONDALV SIA","2026. gada 1. ceturksnis","30.99","17.02","0.00","2.61","11.33","17"],["FRONDALV SIA","2026. gada 2. ceturksnis","28.91","8.83","0.0","4.82","15.18","22"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","oth_op_rev","oth_op_exp","other_interest_revenues","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes","sell_exp"],"data":[[463627,439983,23644,9771,4000,176,31500,49197,49197,49197,null,null],[17792,24846,-7054,471,null,6,null,-7531,null,-7531,null,null],[405393,402721,2672,8046,13,288,404,-5245,-5245,-5245,null,null],[319610,402315,-82705,9249,453,965,136315,43849,43804,43804,45,null],[520840,473047,47793,9892,417,8386,34891,58156,53574,53574,4582,6667]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","intangible_assets","non_cur_assets","assets","cur_liab","equity","equities","provisions","investments","non_cur_liab"],"data":[[37243,7072,8224,52539,113403,3568,116971,169510,69246,100264,169510,null,null,null],[2792,1525,null,4317,85,null,85,4402,8575,-5651,4402,1478,null,null],[11028,4375,11590,26993,94228,2461,117689,144682,49663,95019,144682,null,21000,null],[19459,3883,15770,39112,78768,1359,110127,149239,10416,138823,149239,null,30000,null],[100076,13861,28213,142150,81540,457,81997,224147,37250,155797,224147,null,null,31100]]}},"eu_funds":{"periods":{"no":"2019-07-31","lidz":"2022-10-30"},"piezime":"Trīs dažādas lomas, kuru naudu NEDRĪKST saskaitīt kopā: saņēmējs = saņemtais ES atbalsts, partneris = dalība bez naudas datiem, izpildītājs = nopelnīts piegādes līgums projektā. \"izmaksats_eur\" ir izmaksātais projekta ATTIECINĀMAIS finansējums (visi avoti kopā), nevis tikai ES daļa. Avots: CFLA, periodi 2014-2020, 2021-2027, Atveseļošanas fonds.","ka_izpilditajs_projektos":{"ligumu_skaits":1,"kopa_bez_pvn_eur":105.13,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","pasutitajs","projekts"],"data":[[105.13,"Ventspils Augstskola","Kurzemes inovāciju granti studentiem (KInGS)"]]}}}}