{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103396101","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/40103396101"},"registration_number":"40103396101","company_name":"Sabiedrība ar ierobežotu atbildību \"PIRMĀ AKMENS STUDIJA\"","company_type":"SIA","registered_date":"2011-03-22","area_of_activity":{"nace_code":"2370","nace_description":"Akmeņu griešana, apdare un apstrāde"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,115184,-6003,73740,4,"EUR"],[2024,153518,17295,75799,4,"EUR"],[2023,122737,2195,66918,4,"EUR"],[2022,211774,25178,64975,5,"EUR"],[2021,135250,-2360,88840,4,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":115184,"cogs":58664,"gross_prof":56520,"sell_exp":62016,"admin_exp":502,"oth_op_exp":1,"income_before_income_taxes":-5999,"provision_for_income_taxes":4,"income_after_income_taxes":-6003,"net_income":-6003},"balance_data":{"cash":2242,"accounts_receivable":63937,"cur_assets":66179,"fixed_assets":7561,"non_cur_assets":7561,"assets":73740,"cur_liab":88880,"equity":-15140,"equities":73740},"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",58664,58664,false],["net_turnover_source","gross_profit_calc",56520,56520,false],["gross_profit_calc","selling_exp",62016,62016,false],["gross_profit_calc","admin_exp",502,502,false],["gross_profit_calc","other_op_exp_exp",1,1,false]]}},"financial_ratios":{"current_ratio":{"value":0.7445882088208821},"quick_ratio":{"value":0.7445882088208821},"net_profit_margin":{"value":-0.05211661341853035},"roa":{"value":-0.08140764849471115},"roe":{"value":0.3964993394980185},"debt_to_equity":{"value":-5.870541611624835,"negative_equity":true},"asset_turnover":{"value":1.562028749660971},"altman_z_score":{"value":0.8399635601721281},"roce":{"value":0.3962351387054161}},"source_ids":{"financial_statement_id":"2251845","income_statement_id":"2251845","balance_sheet_id":"2251845"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":153518,"cogs":73609,"gross_prof":79909,"sell_exp":61952,"admin_exp":496,"oth_op_exp":142,"income_before_income_taxes":17319,"provision_for_income_taxes":24,"income_after_income_taxes":17295,"net_income":17295},"balance_data":{"cash":3340,"accounts_receivable":62944,"inventories":3185,"cur_assets":69469,"fixed_assets":6330,"non_cur_assets":6330,"assets":75799,"cur_liab":84936,"equity":-9137,"equities":75799},"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",73609,73609,false],["net_turnover_source","gross_profit_calc",79909,79909,false],["gross_profit_calc","selling_exp",61952,61952,false],["gross_profit_calc","admin_exp",496,496,false],["gross_profit_calc","other_op_exp_exp",142,142,false]]}},"financial_ratios":{"current_ratio":{"value":0.8178981821606857},"quick_ratio":{"value":0.7803993595177545},"net_profit_margin":{"value":0.11265779908544926},"roa":{"value":0.22816923706117495},"roe":{"value":-1.8928532341030972},"debt_to_equity":{"value":-9.295830141184195,"negative_equity":true},"asset_turnover":{"value":2.0253301494742675},"altman_z_score":{"value":2.437598158396274},"roce":{"value":-1.895479916821714}},"source_ids":{"financial_statement_id":"2029633","income_statement_id":"2029633","balance_sheet_id":"2029633"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":122737,"cogs":54532,"gross_prof":68205,"sell_exp":65529,"admin_exp":462,"oth_op_rev":339,"oth_op_exp":109,"income_before_income_taxes":2444,"provision_for_income_taxes":249,"income_after_income_taxes":2195,"net_income":2195},"balance_data":{"cash":8475,"accounts_receivable":53638,"cur_assets":62113,"fixed_assets":4805,"non_cur_assets":4805,"assets":66918,"cur_liab":93350,"equity":-26432,"equities":66918},"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",54532,54532,false],["net_turnover_source","gross_profit_calc",68205,68205,false],["gross_profit_calc","selling_exp",65529,65529,false],["gross_profit_calc","admin_exp",462,462,false],["gross_profit_calc","other_op_exp_exp",109,109,false]]}},"financial_ratios":{"current_ratio":{"value":0.6653776111408677},"quick_ratio":{"value":0.6653776111408677},"net_profit_margin":{"value":0.017883767731002063},"roa":{"value":0.03280133895215039},"roe":{"value":-0.0830432808716707},"debt_to_equity":{"value":-3.531703995157385,"negative_equity":true},"asset_turnover":{"value":1.8341402911025435},"altman_z_score":{"value":1.155774641988029},"roce":{"value":-0.0924636803874092}},"source_ids":{"financial_statement_id":"1892052","income_statement_id":"1892052","balance_sheet_id":"1892052"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":211774,"cogs":115664,"gross_prof":96110,"sell_exp":70341,"admin_exp":313,"oth_op_exp":165,"income_before_income_taxes":25291,"provision_for_income_taxes":113,"income_after_income_taxes":25178,"net_income":25178},"balance_data":{"cash":83,"accounts_receivable":61211,"cur_assets":61294,"fixed_assets":3681,"non_cur_assets":3681,"assets":64975,"cur_liab":93602,"equity":-28627,"equities":64975},"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",115664,115664,false],["net_turnover_source","gross_profit_calc",96110,96110,false],["gross_profit_calc","selling_exp",70341,70341,false],["gross_profit_calc","admin_exp",313,313,false],["gross_profit_calc","other_op_exp_exp",165,165,false]]}},"financial_ratios":{"current_ratio":{"value":0.6548364351189078},"quick_ratio":{"value":0.6548364351189078},"net_profit_margin":{"value":0.11889089312191298},"roa":{"value":0.38750288572527897},"roe":{"value":-0.8795193348936319},"debt_to_equity":{"value":-3.2697104132462362,"negative_equity":true},"asset_turnover":{"value":3.2593151212004616},"altman_z_score":{"value":3.6040251178467617},"roce":{"value":-0.8834666573514515}},"source_ids":{"financial_statement_id":"1746569","income_statement_id":"1746569","balance_sheet_id":"1746569"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":135250,"cogs":95438,"gross_prof":39812,"sell_exp":43045,"admin_exp":392,"oth_op_rev":1276,"oth_op_exp":11,"income_before_income_taxes":-2360,"income_after_income_taxes":-2360,"net_income":-2360},"balance_data":{"cash":51895,"accounts_receivable":35637,"cur_assets":87532,"fixed_assets":1308,"non_cur_assets":1308,"assets":88840,"cur_liab":142645,"equity":-53805,"equities":88840},"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",95438,95438,false],["net_turnover_source","gross_profit_calc",39812,39812,false],["gross_profit_calc","selling_exp",43045,43045,false],["gross_profit_calc","admin_exp",392,392,false],["gross_profit_calc","other_op_exp_exp",11,11,false]]}},"financial_ratios":{"current_ratio":{"value":0.6136352483437906},"quick_ratio":{"value":0.6136352483437906},"net_profit_margin":{"value":-0.01744916820702403},"roa":{"value":-0.02656461053579469},"roe":{"value":0.04386209460087352},"debt_to_equity":{"value":-2.6511476628566117,"negative_equity":true},"asset_turnover":{"value":1.5223998199009454},"altman_z_score":{"value":0.32062041169700706},"roce":{"value":0.04386209460087352}},"source_ids":{"financial_statement_id":"1411706","income_statement_id":"1411706","balance_sheet_id":"1411706"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.04.2011 ","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,"32.93","2.72","8.10",3,"660.02","~ 560.26"],[2023,"28.49","2.39","9.03",3,"735.80","~ 608.69"]]},"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","5.69","0.67","2.32",3,"756.17","~ 644.44"],["2026. gada 1. ceturksnis","6.89","0.65","2.26",3,"736.61","~ 631.40"],["2025. gada 4. ceturksnis","6.84","0.68","2.30",3,"749.65","~ 629.90"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":8.1,"employees":3,"gross_salary_raw":660.0176004693459,"gross_salary_formatted":"660.02","net_salary_formatted":"~ 560.26","vsaoi_employee_part":"69.30","non_taxable_minimum":"438.45","iin_part":"30.45","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":8.1,"employees":3,"gross_salary_raw":660.0176004693459,"gross_salary_formatted":"660.02","net_salary_formatted":"~ 560.26","vsaoi_employee_part":"69.30","non_taxable_minimum":"438.45","iin_part":"30.45","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","2015-11-19"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,5,"EUR"],[2018,4,"EUR"],[2011,4,"LVL"],[2012,5,"LVL"],[2013,5,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2011-03-03"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV52ZZZ40103396101","K","SIA","2011-03-22","Rīga, Jaunciema gatve 233",1023,101138730,100003003,"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","2370  ","010096","Ziemeļu rajons","32.93","2.72","8.10",3],[2023,"sabiedrība ar ierobežotu atbildību","2370  ","010096","Ziemeļu rajons","28.49","2.39","9.03",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 09.04.2011 ","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":[["PIRMĀ AKMENS STUDIJA SIA","2025. gada 4. ceturksnis","6.84","3.86","0.00","0.68","2.30","3"],["PIRMĀ AKMENS STUDIJA SIA","2026. gada 1. ceturksnis","6.89","3.97","0.00","0.65","2.26","3"],["PIRMĀ AKMENS STUDIJA SIA","2026. gada 2. ceturksnis","5.69","2.7","0.0","0.67","2.32","3"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes","oth_op_rev"],"data":[[136259,76499,59760,62711,254,157,-3362,-3362,-3362,null,null],[68756,35275,33481,43293,268,116,-10196,-10197,-10197,1,null],[135250,95438,39812,43045,392,11,-2360,-2360,-2360,null,1276],[112030,82416,29614,31697,370,1216,-3642,null,-3642,null,27],[211774,115664,96110,70341,313,165,25291,25178,25178,113,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities"],"data":[[17,30194,30211,3600,3600,33811,75059,-41248,33811],[17,28590,28607,630,630,29237,80682,-51445,29237],[51895,35637,87532,1308,1308,88840,142645,-53805,88840],[11553,4483,16036,3986,3986,20022,21664,-1642,20022],[83,61211,61294,3681,3681,64975,93602,-28627,64975]]}}}