{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103362529","dati_atjaunoti":"2026-10-29","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/40103362529"},"registration_number":"40103362529","company_name":"Sabiedrība ar ierobežotu atbildību \"Frost Lines\"","company_type":"SIA","registered_date":"2010-12-29","area_of_activity":{"nace_code":"4941","nace_description":"Kravu autotransports"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,521522,1999,329389,4,"EUR"],[2024,717620,-48285,322844,4,"EUR"],[2023,748259,5987,348251,5,"EUR"],[2022,1048584,170541,403307,4,"EUR"],[2021,851365,13084,244571,4,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":521522,"cogs":497208,"gross_prof":24314,"admin_exp":9204,"oth_op_rev":3400,"oth_op_exp":16511,"income_before_income_taxes":1999,"income_after_income_taxes":1999,"net_income":1999},"balance_data":{"cash":50735,"accounts_receivable":275951,"cur_assets":326686,"fixed_assets":2703,"non_cur_assets":2703,"assets":329389,"cur_liab":89037,"equity":240352,"equities":329389},"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",497208,497208,false],["net_turnover_source","gross_profit_calc",24314,24314,false],["gross_profit_calc","admin_exp",9204,9204,false],["gross_profit_calc","other_op_exp_exp",16511,16511,false],["gross_profit_calc","ebit_calc",1401,-1401,true]]}},"financial_ratios":{"current_ratio":{"value":3.669103855700439},"quick_ratio":{"value":3.669103855700439},"net_profit_margin":{"value":0.0038330118384267585},"roa":{"value":0.006068812255418365},"roe":{"value":0.008316968446278791},"debt_to_equity":{"value":0.37044418186659567,"negative_equity":false},"asset_turnover":{"value":1.5833012031367169},"altman_z_score":{"value":3.868116501228193},"roce":{"value":0.008316968446278791}},"source_ids":{"financial_statement_id":"2322244","income_statement_id":"2322244","balance_sheet_id":"2322244"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":717620,"cogs":768112,"gross_prof":-50492,"admin_exp":6820,"oth_op_rev":24149,"oth_op_exp":14078,"interest_expenses":1044,"income_before_income_taxes":-48285,"income_after_income_taxes":-48285,"net_income":-48285},"balance_data":{"cash":58908,"accounts_receivable":252529,"cur_assets":311437,"fixed_assets":11407,"non_cur_assets":11407,"assets":322844,"cur_liab":82991,"equity":239853,"equities":322844},"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",768112,768112,false],["net_turnover_source","gross_profit_calc",50492,-50492,true],["gross_profit_calc","admin_exp",6820,6820,false],["gross_profit_calc","other_op_exp_exp",14078,14078,false],["gross_profit_calc","ebit_calc",71390,-71390,true]]}},"financial_ratios":{"current_ratio":{"value":3.752659926980034},"quick_ratio":{"value":3.752659926980034},"net_profit_margin":{"value":-0.06728491402134834},"roa":{"value":-0.14956139807461188},"roe":{"value":-0.2013108028667559},"debt_to_equity":{"value":0.3460077630882249,"negative_equity":false},"interest_coverage":{"value":-45.25},"asset_turnover":{"value":2.222807300120182},"altman_z_score":{"value":4.11418832051652},"roce":{"value":-0.19695813685882604}},"source_ids":{"financial_statement_id":"2050911","income_statement_id":"2050911","balance_sheet_id":"2050911"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":748259,"cogs":716423,"gross_prof":31836,"admin_exp":9670,"oth_op_rev":4133,"oth_op_exp":19725,"interest_expenses":587,"income_before_income_taxes":5987,"income_after_income_taxes":5987,"net_income":5987},"balance_data":{"cash":71824,"accounts_receivable":256769,"cur_assets":328593,"fixed_assets":19658,"non_cur_assets":19658,"assets":348251,"cur_liab":60113,"equity":288138,"equities":348251},"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",716423,716423,false],["net_turnover_source","gross_profit_calc",31836,31836,false],["gross_profit_calc","admin_exp",9670,9670,false],["gross_profit_calc","other_op_exp_exp",19725,19725,false],["gross_profit_calc","ebit_calc",2441,2441,false]]}},"financial_ratios":{"current_ratio":{"value":5.466255219336915},"quick_ratio":{"value":5.466255219336915},"net_profit_margin":{"value":0.008001240212279439},"roa":{"value":0.017191623283206652},"roe":{"value":0.020778238205304403},"debt_to_equity":{"value":0.20862572794980183,"negative_equity":false},"interest_coverage":{"value":11.199318568994888},"asset_turnover":{"value":2.1486198173156716},"altman_z_score":{"value":5.469707154390306},"roce":{"value":0.022815456482657617}},"source_ids":{"financial_statement_id":"1908428","income_statement_id":"1908428","balance_sheet_id":"1908428"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":1048584,"cogs":878464,"gross_prof":170120,"oth_op_rev":471,"interest_expenses":50,"income_before_income_taxes":170541,"income_after_income_taxes":170541,"net_income":170541},"balance_data":{"cash":66829,"accounts_receivable":329312,"cur_assets":396141,"fixed_assets":7166,"non_cur_assets":7166,"assets":403307,"cur_liab":117656,"equity":285651,"equities":403307},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Pārējie saimn. darb. ieņēmumi"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",878464,878464,false],["net_turnover_source","gross_profit_calc",170120,170120,false],["gross_profit_calc","ebit_calc",170120,170120,false],["other_op_rev_source","ebit_calc",471,471,false],["ebit_calc","ebt_calc",170591,170591,false]]}},"financial_ratios":{"current_ratio":{"value":3.3669426123614605},"quick_ratio":{"value":3.3669426123614605},"net_profit_margin":{"value":0.16263933075461764},"roa":{"value":0.4228565336083926},"roe":{"value":0.5970257412016762},"debt_to_equity":{"value":0.4118872330221144,"negative_equity":false},"interest_coverage":{"value":3411.82},"asset_turnover":{"value":2.599964791089666},"altman_z_score":{"value":6.023659338398019},"roce":{"value":0.597200779972764}},"source_ids":{"financial_statement_id":"1742409","income_statement_id":"1742409","balance_sheet_id":"1742409"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":851365,"cogs":838211,"gross_prof":13154,"interest_expenses":70,"income_before_income_taxes":13084,"income_after_income_taxes":13084,"net_income":13084},"balance_data":{"cash":36470,"accounts_receivable":206615,"cur_assets":243085,"fixed_assets":1486,"non_cur_assets":1486,"assets":244571,"cur_liab":129461,"equity":115110,"equities":244571},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",838211,838211,false],["net_turnover_source","gross_profit_calc",13154,13154,false],["gross_profit_calc","ebit_calc",13154,13154,false],["ebit_calc","ebt_calc",13154,13154,false],["ebt_calc","interest_exp",70,70,false]]}},"financial_ratios":{"current_ratio":{"value":1.8776697229281405},"quick_ratio":{"value":1.8776697229281405},"net_profit_margin":{"value":0.015368261556441715},"roa":{"value":0.0534977572974719},"roe":{"value":0.11366518981843454},"debt_to_equity":{"value":1.1246720528190426,"negative_equity":false},"interest_coverage":{"value":187.9142857142857},"asset_turnover":{"value":3.4810545812872338},"altman_z_score":{"value":4.746398620688141},"roce":{"value":0.11427330379636869}},"source_ids":{"financial_statement_id":"1409059","income_statement_id":"1409059","balance_sheet_id":"1409059"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 18.01.2011 ","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,"30.98","9.10","17.66",5,"863.40","~ 690.24"],[2023,"19.43","7.48","16.85",5,"823.80","~ 664.93"],[2022,"19.75","3.77","13.34",4,"815.24","~ 622.19"]]},"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","6.4","0.64","2.19",4,"535.35","~ 479.14"],["2026. gada 2. ceturksnis","6.14","0.58","2.23",4,"545.13","~ 487.89"],["2026. gada 1. ceturksnis","1.67","0.45","2.11",4,"515.79","~ 461.63"],["2025. gada 4. ceturksnis","1.05","0.40","1.56",4,"381.34","~ 341.30"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":17.66,"employees":5,"gross_salary_raw":863.4008017991591,"gross_salary_formatted":"863.40","net_salary_formatted":"~ 690.24","vsaoi_employee_part":"90.66","non_taxable_minimum":"360.23","iin_part":"82.50","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":17.66,"employees":5,"gross_salary_raw":863.4008017991591,"gross_salary_formatted":"863.40","net_salary_formatted":"~ 690.24","vsaoi_employee_part":"90.66","non_taxable_minimum":"360.23","iin_part":"82.50","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",3124,"EUR","2016-02-10"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,3,"EUR"],[2016,3,"EUR"],[2019,3,"EUR"],[2021,4,"EUR"],[2023,5,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2010-12-21"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV31ZZZ40103362529","K","SIA","2010-12-29","Rīga, Zemes iela 7 - 75",1082,114229476,100003003,"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","4941  ","010093","Latgales priekšpilsēta","30.98","9.10","17.66",5],[2023,"sabiedrība ar ierobežotu atbildību","4941  ","010093","Latgales priekšpilsēta","19.43","7.48","16.85",5],[2022,"sabiedrība ar ierobežotu atbildību","4941  ","010093","Latgales priekšpilsēta","19.75","3.77","13.34",4]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 18.01.2011 ","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":[["FROST LINES SIA","2026. gada 3. ceturksnis","6.4","5.06","1.5","0.64","2.19","4"],["FROST LINES SIA","2026. gada 2. ceturksnis","6.14","3.41","0.09","0.58","2.23","4"],["FROST LINES SIA","2026. gada 1. ceturksnis","1.67","0.23","1.12","0.45","2.11","4"],["FROST LINES SIA","2025. gada 4. ceturksnis","1.05","0.00","0.91","0.40","1.56","4"]]}}}