{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103432953","dati_atjaunoti":"2026-11-15","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/40103432953"},"registration_number":"40103432953","company_name":"Sabiedrība ar ierobežotu atbildību \"HE. ART\"","company_type":"SIA","registered_date":"2011-07-01","area_of_activity":{"nace_code":"7420","nace_description":"Fotografēšanas pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,47295,1812,42191,1,"EUR"],[2024,43618,1657,22524,1,"EUR"],[2023,33518,17322,20685,1,"EUR"],[2022,0,-165,2556,1,"EUR"],[2021,100,-23,3212,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":47295,"oth_op_rev":323,"mat_exp":29144,"labour_exp":10975,"dep_exp":5441,"interest_expenses":246,"income_before_income_taxes":1812,"income_after_income_taxes":1812,"net_income":1812},"balance_data":{"cash":16678,"accounts_receivable":9507,"cur_assets":26185,"fixed_assets":16006,"non_cur_assets":16006,"assets":42191,"cur_liab":16225,"non_cur_liab":2669,"equity":23297,"equities":42191},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējie Ieņēmumi & Krāj. Izm."],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",47295,47295,false],["other_rev_source","total_rev_calc",323,323,false],["total_rev_calc","material_costs_exp",29144,29144,false],["total_rev_calc","labour_costs_exp",10975,10975,false],["total_rev_calc","ebitda_calc",7499,7499,false]]}},"financial_ratios":{"current_ratio":{"value":1.6138674884437596},"quick_ratio":{"value":1.6138674884437596},"net_profit_margin":{"value":0.03831271804630511},"roa":{"value":0.04294754805527245},"roe":{"value":0.07777825471090698},"debt_to_equity":{"value":0.8110057088895566,"negative_equity":false},"interest_coverage":{"value":8.365853658536585},"asset_turnover":{"value":1.1209736673698183},"altman_z_score":{"value":2.4251186484584437},"roce":{"value":0.07925749056458446}},"source_ids":{"financial_statement_id":"2354694","income_statement_id":"2354694","balance_sheet_id":"2354694"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":43618,"mat_exp":27774,"labour_exp":10382,"dep_exp":3805,"income_before_income_taxes":1657,"income_after_income_taxes":1657,"net_income":1657},"balance_data":{"cash":7815,"accounts_receivable":4535,"cur_assets":12350,"fixed_assets":10174,"non_cur_assets":10174,"assets":22524,"cur_liab":1040,"equity":21484,"equities":22524},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Materiālu Izmaksas"],["Personāla Izmaksas"],["EBITDA"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",43618,43618,false],["total_rev_calc","material_costs_exp",27774,27774,false],["total_rev_calc","labour_costs_exp",10382,10382,false],["total_rev_calc","ebitda_calc",5462,5462,false],["ebitda_calc","depreciation_exp",3805,3805,false]]}},"financial_ratios":{"current_ratio":{"value":11.875},"quick_ratio":{"value":11.875},"net_profit_margin":{"value":0.03798890366362511},"roa":{"value":0.07356597407210087},"roe":{"value":0.07712716440141501},"debt_to_equity":{"value":0.04840811766896295,"negative_equity":false},"asset_turnover":{"value":1.936512164801989},"altman_z_score":{"value":12.005358854828353},"roce":{"value":0.07712716440141501}},"source_ids":{"financial_statement_id":"2052778","income_statement_id":"2052778","balance_sheet_id":"2052778"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":33518,"oth_op_rev":2,"mat_exp":8744,"labour_exp":6133,"dep_exp":1321,"income_before_income_taxes":17322,"income_after_income_taxes":17322,"net_income":17322},"balance_data":{"cash":8083,"accounts_receivable":2373,"cur_assets":10456,"fixed_assets":10229,"non_cur_assets":10229,"assets":20685,"cur_liab":858,"equity":19827,"equities":20685},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējie Ieņēmumi & Krāj. Izm."],["Materiālu Izmaksas"],["Personāla Izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",33518,33518,false],["other_rev_source","total_rev_calc",2,2,false],["total_rev_calc","material_costs_exp",8744,8744,false],["total_rev_calc","labour_costs_exp",6133,6133,false],["total_rev_calc","ebitda_calc",18643,18643,false]]}},"financial_ratios":{"current_ratio":{"value":12.186480186480187},"quick_ratio":{"value":12.186480186480187},"net_profit_margin":{"value":0.5167969449251149},"roa":{"value":0.8374184191443075},"roe":{"value":0.8736571342109245},"debt_to_equity":{"value":0.043274322893024665,"negative_equity":false},"asset_turnover":{"value":1.6204012569494803},"altman_z_score":{"value":15.069104509365424},"roce":{"value":0.8736571342109245}},"source_ids":{"financial_statement_id":"1922912","income_statement_id":"1922912","balance_sheet_id":"1922912"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"oth_op_exp":115,"income_before_income_taxes":-115,"provision_for_income_taxes":50,"income_after_income_taxes":-165,"net_income":-165},"balance_data":{"cash":2080,"accounts_receivable":476,"cur_assets":2556,"assets":2556,"cur_liab":51,"equity":2505,"equities":2556},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Kopējie Darb. Ieņēmumi"],["Pārējās Operat. Izmaksas"],["EBITDA"],["EBIT"],["EBT"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["total_rev_calc","other_op_costs_exp",115,115,false],["total_rev_calc","ebitda_calc",115,-115,true],["ebitda_calc","ebit_calc",115,-115,true],["ebit_calc","ebt_calc",115,-115,true],["ebt_calc","tax_exp",50,50,false]]}},"financial_ratios":{"current_ratio":{"value":50.11764705882353},"quick_ratio":{"value":50.11764705882353},"roa":{"value":-0.06455399061032864},"roe":{"value":-0.0658682634730539},"debt_to_equity":{"value":0.02035928143712575,"negative_equity":false},"altman_z_score":{"value":22.02241450336003},"roce":{"value":-0.04590818363273453}},"source_ids":{"financial_statement_id":"1774634","income_statement_id":"1774634","balance_sheet_id":"1774634"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":100,"oth_op_exp":123,"income_before_income_taxes":-23,"income_after_income_taxes":-23,"net_income":-23},"balance_data":{"cash":2194,"accounts_receivable":1018,"cur_assets":3212,"assets":3212,"cur_liab":542,"equity":2670,"equities":3212},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Kopējie Darb. Ieņēmumi"],["Pārējās Operat. Izmaksas"],["EBITDA"],["EBIT"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","total_rev_calc",100,100,false],["total_rev_calc","other_op_costs_exp",123,123,false],["total_rev_calc","ebitda_calc",23,-23,true],["ebitda_calc","ebit_calc",23,-23,true],["ebit_calc","ebt_calc",23,-23,true]]}},"financial_ratios":{"current_ratio":{"value":5.92619926199262},"quick_ratio":{"value":5.92619926199262},"net_profit_margin":{"value":-0.23},"roa":{"value":-0.007160647571606476},"roe":{"value":-0.008614232209737827},"debt_to_equity":{"value":0.20299625468164795,"negative_equity":false},"asset_turnover":{"value":0.031133250311332503},"altman_z_score":{"value":3.3779137149435012},"roce":{"value":-0.008614232209737827}},"source_ids":{"financial_statement_id":"1774600","income_statement_id":"1774600","balance_sheet_id":"1774600"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"11.11.2026"},"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":[[2024,4.01,0.96,3.05,1,"***","***"],[2023,1.96,0.63,1.27,1,"***","***"]]},"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","0.91","0.11","0.8",1,"***","***"],["2026. gada 2. ceturksnis","0.91","0.11","0.8",1,"***","***"],["2026. gada 1. ceturksnis","0.9","0.11","0.78",1,"***","***"],["2025. gada 4. ceturksnis","0.87","0.12","0.76",1,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",1,"EUR","2016-06-30"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,3,"EUR"],[2018,3,"EUR"],[2012,1,"LVL"],[2016,3,"EUR"],[2019,3,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2011-06-30"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV74ZZZ40103432953","K","SIA","2011-07-01","Rīga, Klijānu iela 6",1013,105075390,100003003]]},"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","7420","010094","Vidzemes priekšpilsēta",4.01,0.96,3.05,1],[2023,"sabiedrība ar ierobežotu atbildību","6832","010094","Vidzemes priekšpilsēta",1.96,0.63,1.27,1],[2022,"sabiedrība ar ierobežotu atbildību","6832  ","010094","Vidzemes priekšpilsēta",null,null,null,null]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","11.11.2026"]]},"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":[["HE. ART SIA","2026. gada 3. ceturksnis","0.91","0.0","0.0","0.11","0.8","1"],["HE. ART SIA","2026. gada 2. ceturksnis","0.91","0.0","0.0","0.11","0.8","1"],["HE. ART SIA","2026. gada 1. ceturksnis","0.9","0.0","0.0","0.11","0.78","1"],["HE. ART SIA","2025. gada 4. ceturksnis","0.87","0.00","0.00","0.12","0.76","1"]]}}}