{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103364657","dati_atjaunoti":"2026-10-21","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/40103364657"},"registration_number":"40103364657","company_name":"Sabiedrība ar ierobežotu atbildību \"EMI Skārdnieks\"","company_type":"SIA","registered_date":"2011-01-06","area_of_activity":{"nace_code":"9699","nace_description":"Citur neklasificētu individuālo pakalpojumu sniegšana"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,89386,-16211,7747,3,"EUR"],[2024,111717,-499,6380,3,"EUR"],[2023,153238,24468,10240,3,"EUR"],[2022,86940,-10311,1615,3,"EUR"],[2021,106073,8353,7915,3,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":89386,"cogs":94333,"gross_prof":-4947,"admin_exp":3613,"oth_op_rev":100,"oth_op_exp":7751,"income_before_income_taxes":-16211,"income_after_income_taxes":-16211,"net_income":-16211},"balance_data":{"cash":953,"accounts_receivable":2710,"cur_assets":3663,"fixed_assets":4084,"non_cur_assets":4084,"assets":7747,"cur_liab":25428,"equity":-17681,"equities":7747},"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",94333,94333,false],["net_turnover_source","gross_profit_calc",4947,-4947,true],["gross_profit_calc","admin_exp",3613,3613,false],["gross_profit_calc","other_op_exp_exp",7751,7751,false],["gross_profit_calc","ebit_calc",16311,-16311,true]]}},"financial_ratios":{"current_ratio":{"value":0.14405379896177442},"quick_ratio":{"value":0.14405379896177442},"net_profit_margin":{"value":-0.18135949701295506},"roa":{"value":-2.0925519555957144},"roe":{"value":0.9168599061139076},"debt_to_equity":{"value":-1.4381539505684067,"negative_equity":true},"asset_turnover":{"value":11.538143797599071},"altman_z_score":{"value":0.7739637189399318},"roce":{"value":0.9168599061139076}},"source_ids":{"financial_statement_id":"2279920","income_statement_id":"2279920","balance_sheet_id":"2279920"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":111717,"cogs":101615,"gross_prof":10102,"admin_exp":3395,"oth_op_rev":1019,"oth_op_exp":8225,"income_before_income_taxes":-499,"income_after_income_taxes":-499,"net_income":-499},"balance_data":{"cash":568,"accounts_receivable":532,"cur_assets":1100,"fixed_assets":5280,"non_cur_assets":5280,"assets":6380,"cur_liab":7850,"equity":-1470,"equities":6380},"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",101615,101615,false],["net_turnover_source","gross_profit_calc",10102,10102,false],["gross_profit_calc","admin_exp",3395,3395,false],["gross_profit_calc","other_op_exp_exp",8225,8225,false],["gross_profit_calc","ebit_calc",1518,-1518,true]]}},"financial_ratios":{"current_ratio":{"value":0.14012738853503184},"quick_ratio":{"value":0.14012738853503184},"net_profit_margin":{"value":-0.004466643393574836},"roa":{"value":-0.07821316614420062},"roe":{"value":0.33945578231292517},"debt_to_equity":{"value":-5.340136054421769,"negative_equity":true},"asset_turnover":{"value":17.51050156739812},"altman_z_score":{"value":16.20008589840864},"roce":{"value":0.33945578231292517}},"source_ids":{"financial_statement_id":"2067371","income_statement_id":"2067371","balance_sheet_id":"2067371"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":153238,"cogs":119876,"gross_prof":33362,"admin_exp":2550,"oth_op_exp":6344,"income_before_income_taxes":24468,"income_after_income_taxes":24468,"net_income":24468},"balance_data":{"cash":1475,"accounts_receivable":789,"inventories":769,"cur_assets":3033,"fixed_assets":7207,"non_cur_assets":7207,"assets":10240,"cur_liab":11211,"equity":-971,"equities":10240},"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",119876,119876,false],["net_turnover_source","gross_profit_calc",33362,33362,false],["gross_profit_calc","admin_exp",2550,2550,false],["gross_profit_calc","other_op_exp_exp",6344,6344,false],["gross_profit_calc","ebit_calc",24468,24468,false]]}},"financial_ratios":{"current_ratio":{"value":0.2705378645972705},"quick_ratio":{"value":0.20194451877620195},"net_profit_margin":{"value":0.15967318811260914},"roa":{"value":2.389453125},"roe":{"value":-25.198764160659113},"debt_to_equity":{"value":-11.545829042224511,"negative_equity":true},"asset_turnover":{"value":14.9646484375},"altman_z_score":{"value":21.669437387343834},"roce":{"value":-25.198764160659113}},"source_ids":{"financial_statement_id":"1897028","income_statement_id":"1897028","balance_sheet_id":"1897028"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":86940,"cogs":78055,"gross_prof":8885,"admin_exp":17587,"interest_expenses":1609,"income_before_income_taxes":-10311,"income_after_income_taxes":-10311,"net_income":-10311},"balance_data":{"cash":646,"accounts_receivable":929,"cur_assets":1575,"fixed_assets":40,"non_cur_assets":40,"assets":1615,"cur_liab":27055,"equity":-25440,"equities":1615},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",78055,78055,false],["net_turnover_source","gross_profit_calc",8885,8885,false],["gross_profit_calc","admin_exp",17587,17587,false],["gross_profit_calc","ebit_calc",8702,-8702,true],["ebit_calc","ebt_calc",8702,-8702,true]]}},"financial_ratios":{"current_ratio":{"value":0.05821474773609314},"quick_ratio":{"value":0.05821474773609314},"net_profit_margin":{"value":-0.11859903381642511},"roa":{"value":-6.3845201238390095},"roe":{"value":0.4053066037735849},"debt_to_equity":{"value":-1.0634827044025157,"negative_equity":true},"interest_coverage":{"value":-5.4083281541330015},"asset_turnover":{"value":53.8328173374613},"altman_z_score":{"value":11.934585702441936},"roce":{"value":0.34205974842767295}},"source_ids":{"financial_statement_id":"1728589","income_statement_id":"1728589","balance_sheet_id":"1728589"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":106073,"cogs":87404,"gross_prof":18669,"admin_exp":9852,"interest_expenses":464,"income_before_income_taxes":8353,"income_after_income_taxes":8353,"net_income":8353},"balance_data":{"cash":6194,"accounts_receivable":824,"cur_assets":7018,"fixed_assets":897,"non_cur_assets":897,"assets":7915,"cur_liab":21576,"non_cur_liab":1468,"equity":-15129,"equities":7915},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",87404,87404,false],["net_turnover_source","gross_profit_calc",18669,18669,false],["gross_profit_calc","admin_exp",9852,9852,false],["gross_profit_calc","ebit_calc",8817,8817,false],["ebit_calc","ebt_calc",8817,8817,false]]}},"financial_ratios":{"current_ratio":{"value":0.32526881720430106},"quick_ratio":{"value":0.32526881720430106},"net_profit_margin":{"value":0.07874765491689685},"roa":{"value":1.0553379658875552},"roe":{"value":-0.5521184480137484},"debt_to_equity":{"value":-1.5231674267962192,"negative_equity":true},"interest_coverage":{"value":19.002155172413794},"asset_turnover":{"value":13.401516108654453},"altman_z_score":{"value":13.622290900201028},"roce":{"value":-0.6454139521264914}},"source_ids":{"financial_statement_id":"1351840","income_statement_id":"1351840","balance_sheet_id":"1351840"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 27.12.2016 ","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,"13.01","0.55","8.39",3,"683.65","~ 575.36"],[2023,"16.20","0.54","11.70",3,"953.36","~ 747.73"],[2022,"13.86","0.11","5.39",3,"439.20","~ 384.46"]]},"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","3.22","0.24","2.51",2,"***","***"],["2026. gada 2. ceturksnis","2.6","0.14","2.07",3,"674.68","~ 590.11"],["2026. gada 1. ceturksnis","5.82","0.11","2.19",3,"713.80","~ 616.19"],["2025. gada 4. ceturksnis","3.87","0.09","1.58",3,"514.98","~ 460.90"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":8.39,"employees":3,"gross_salary_raw":683.6478602392361,"gross_salary_formatted":"683.65","net_salary_formatted":"~ 575.36","vsaoi_employee_part":"71.78","non_taxable_minimum":"429.37","iin_part":"36.50","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":8.39,"employees":3,"gross_salary_raw":683.6478602392361,"gross_salary_formatted":"683.65","net_salary_formatted":"~ 575.36","vsaoi_employee_part":"71.78","non_taxable_minimum":"429.37","iin_part":"36.50","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",3,"EUR","2016-07-21"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2011,2,"LVL"],[2012,2,"LVL"],[2013,2,"LVL"],[2014,2,"EUR"],[2019,3,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2010-12-20"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV96ZZZ40103364657","K","SIA","2011-01-06","Siguldas nov., Sigulda, Pulkveža Brieža iela 80 - 16",2150,110450917,100015380,100003591,"0801615"]]},"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","9699  ","048200","Sigulda","13.01","0.55","8.39",3],[2023,"sabiedrība ar ierobežotu atbildību","9609  ","048200","Sigulda","16.20","0.54","11.70",3],[2022,"sabiedrība ar ierobežotu atbildību","9609  ","048200","Sigulda","13.86","0.11","5.39",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 27.12.2016 ","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":[["EMI SKĀRDNIEKS SIA","2026. gada 3. ceturksnis","3.22","0.73","0.27","0.24","2.51","2"],["EMI SKĀRDNIEKS SIA","2026. gada 2. ceturksnis","2.6","0.87","0.48","0.14","2.07","3"],["EMI SKĀRDNIEKS SIA","2026. gada 1. ceturksnis","5.82","3.65","0.14","0.11","2.19","3"],["EMI SKĀRDNIEKS SIA","2025. gada 4. ceturksnis","3.87","2.51","0.30","0.09","1.58","3"]]},"vid_statusi":{"columns":["veids","no_dat","lidz_dat"],"data":[["minalga","2026-07-01","2026-07-31"]]}}}