{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103466979","dati_atjaunoti":"2026-10-20","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/40103466979"},"registration_number":"40103466979","company_name":"Sabiedrība ar ierobežotu atbildību \"Sarmas grāmatvedības birojs\"","company_type":"SIA","registered_date":"2011-10-06","area_of_activity":{"nace_code":"6920","nace_description":"Uzskaites, grāmatvedības un revīzijas pakalpojumi; konsultācijas nodokļu jautājumos"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,56878,-4342,12021,3,"EUR"],[2024,68180,9231,18997,3,"EUR"],[2023,62870,2265,17521,3,"EUR"],[2022,52878,-2867,13265,3,"EUR"],[2021,54445,6920,16689,3,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":56878,"gross_prof":56878,"sell_exp":642,"admin_exp":55949,"oth_op_exp":2323,"income_before_income_taxes":-2036,"provision_for_income_taxes":2306,"income_after_income_taxes":-4342,"net_income":-4342},"balance_data":{"cash":4164,"accounts_receivable":5899,"cur_assets":10063,"fixed_assets":1958,"non_cur_assets":1958,"assets":12021,"cur_liab":9948,"equity":2073,"equities":12021},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",56878,56878,false],["gross_profit_calc","selling_exp",642,642,false],["gross_profit_calc","admin_exp",55949,55949,false],["gross_profit_calc","other_op_exp_exp",2323,2323,false],["gross_profit_calc","ebit_calc",2036,-2036,true]]}},"financial_ratios":{"current_ratio":{"value":1.0115601125854443},"quick_ratio":{"value":1.0115601125854443},"net_profit_margin":{"value":-0.07633883047927142},"roa":{"value":-0.3612012311787705},"roe":{"value":-2.0945489628557645},"debt_to_equity":{"value":4.798842257597684,"negative_equity":false},"asset_turnover":{"value":4.731553115381415},"altman_z_score":{"value":4.436300579032932},"roce":{"value":-0.9821514712976362}},"source_ids":{"financial_statement_id":"2220193","income_statement_id":"2220193","balance_sheet_id":"2220193"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":68180,"gross_prof":68180,"sell_exp":810,"admin_exp":56282,"oth_op_exp":1080,"income_before_income_taxes":10008,"provision_for_income_taxes":777,"income_after_income_taxes":9231,"net_income":9231},"balance_data":{"cash":6922,"accounts_receivable":8823,"cur_assets":15745,"fixed_assets":3252,"non_cur_assets":3252,"assets":18997,"cur_liab":5582,"equity":13415,"equities":18997},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",68180,68180,false],["gross_profit_calc","selling_exp",810,810,false],["gross_profit_calc","admin_exp",56282,56282,false],["gross_profit_calc","other_op_exp_exp",1080,1080,false],["gross_profit_calc","ebit_calc",10008,10008,false]]}},"financial_ratios":{"current_ratio":{"value":2.8206735936940164},"quick_ratio":{"value":2.8206735936940164},"net_profit_margin":{"value":0.13539161044294515},"roa":{"value":0.48591882928883506},"roe":{"value":0.6881103242638837},"debt_to_equity":{"value":0.4161013790532985,"negative_equity":false},"asset_turnover":{"value":3.5889877349055115},"altman_z_score":{"value":7.209710087019529},"roce":{"value":0.7460305628028326}},"source_ids":{"financial_statement_id":"1976827","income_statement_id":"1976827","balance_sheet_id":"1976827"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":62870,"gross_prof":62870,"sell_exp":703,"admin_exp":59398,"oth_op_rev":50,"oth_op_exp":498,"income_before_income_taxes":2321,"provision_for_income_taxes":56,"income_after_income_taxes":2265,"net_income":2265},"balance_data":{"cash":4772,"accounts_receivable":8945,"cur_assets":13717,"fixed_assets":3804,"non_cur_assets":3804,"assets":17521,"cur_liab":11137,"equity":6384,"equities":17521},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",62870,62870,false],["gross_profit_calc","selling_exp",703,703,false],["gross_profit_calc","admin_exp",59398,59398,false],["gross_profit_calc","other_op_exp_exp",498,498,false],["gross_profit_calc","ebit_calc",2271,2271,false]]}},"financial_ratios":{"current_ratio":{"value":1.2316602316602316},"quick_ratio":{"value":1.2316602316602316},"net_profit_margin":{"value":0.03602672180690313},"roa":{"value":0.1292734432966155},"roe":{"value":0.35479323308270677},"debt_to_equity":{"value":1.7445175438596492,"negative_equity":false},"asset_turnover":{"value":3.588265509959477},"altman_z_score":{"value":4.6476211451887615},"roce":{"value":0.36356516290726815}},"source_ids":{"financial_statement_id":"1865495","income_statement_id":"1865495","balance_sheet_id":"1865495"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":52878,"gross_prof":52878,"sell_exp":637,"admin_exp":53879,"oth_op_rev":1,"oth_op_exp":382,"income_before_income_taxes":-2019,"provision_for_income_taxes":848,"income_after_income_taxes":-2867,"net_income":-2867},"balance_data":{"cash":2765,"accounts_receivable":7049,"cur_assets":9814,"fixed_assets":3451,"non_cur_assets":3451,"assets":13265,"cur_liab":9146,"equity":4119,"equities":13265},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",52878,52878,false],["gross_profit_calc","selling_exp",637,637,false],["gross_profit_calc","admin_exp",53879,53879,false],["gross_profit_calc","other_op_exp_exp",382,382,false],["gross_profit_calc","ebit_calc",2020,-2020,true]]}},"financial_ratios":{"current_ratio":{"value":1.0730373933960202},"quick_ratio":{"value":1.0730373933960202},"net_profit_margin":{"value":-0.054219145958621734},"roa":{"value":-0.21613267998492272},"roe":{"value":-0.6960427288176742},"debt_to_equity":{"value":2.2204418548191307,"negative_equity":false},"asset_turnover":{"value":3.9862796833773086},"altman_z_score":{"value":3.993671707507536},"roce":{"value":-0.4901675163874727}},"source_ids":{"financial_statement_id":"1468543","income_statement_id":"1468543","balance_sheet_id":"1468543"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":54445,"gross_prof":54445,"sell_exp":496,"admin_exp":46680,"oth_op_rev":6,"oth_op_exp":55,"income_before_income_taxes":7220,"provision_for_income_taxes":300,"income_after_income_taxes":6920,"net_income":6920},"balance_data":{"cash":4408,"accounts_receivable":7976,"cur_assets":12384,"fixed_assets":4305,"non_cur_assets":4305,"assets":16689,"cur_liab":6312,"equity":10377,"equities":16689},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",54445,54445,false],["gross_profit_calc","selling_exp",496,496,false],["gross_profit_calc","admin_exp",46680,46680,false],["gross_profit_calc","other_op_exp_exp",55,55,false],["gross_profit_calc","ebit_calc",7214,7214,false]]}},"financial_ratios":{"current_ratio":{"value":1.961977186311787},"quick_ratio":{"value":1.961977186311787},"net_profit_margin":{"value":0.1271007438699605},"roa":{"value":0.4146443765354425},"roe":{"value":0.6668594005974752},"debt_to_equity":{"value":0.6082682856316854,"negative_equity":false},"asset_turnover":{"value":3.2623284798370182},"altman_z_score":{"value":6.07796115254988},"roce":{"value":0.695769490218753}},"source_ids":{"financial_statement_id":"1388693","income_statement_id":"1388693","balance_sheet_id":"1388693"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 20.10.2011 ","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,"35.81","7.27","13.29",3,"1 082.92","~ 830.53"],[2023,"27.96","5.34","12.67",3,"1 032.40","~ 798.24"],[2022,"25.51","5.15","10.93",3,"890.62","~ 668.62"]]},"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","3.31","1.08","1.52",2,"***","***"],["2026. gada 2. ceturksnis","7.98","1.65","3.09",2,"***","***"],["2026. gada 1. ceturksnis","7.51","1.25","3.09",3,"1 007.14","~ 811.78"],["2025. gada 4. ceturksnis","8.07","1.58","3.10",3,"1 010.40","~ 803.76"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":13.29,"employees":3,"gross_salary_raw":1082.9177666960009,"gross_salary_formatted":"1 082.92","net_salary_formatted":"~ 830.53","vsaoi_employee_part":"113.71","non_taxable_minimum":"275.80","iin_part":"138.68","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":13.29,"employees":3,"gross_salary_raw":1082.9177666960009,"gross_salary_formatted":"1 082.92","net_salary_formatted":"~ 830.53","vsaoi_employee_part":"113.71","non_taxable_minimum":"275.80","iin_part":"138.68","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",2844,"EUR","2016-03-16"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,2,"EUR"],[2011,2,"LVL"],[2012,2,"LVL"],[2013,0,"LVL"],[2014,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2011-10-03"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2016-03-30","Sabiedrība ar ierobežotu atbildību \"Latvijas Drošības un Juridiskais Serviss\""],["2014-02-04","Sabiedrība ar ierobežotu atbildību \"RB Trade\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV59ZZZ40103466979","K","SIA","2011-10-06","Rīga, Hipokrāta iela 17 - 1",1079,111605377,100003003,"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","6920  ","010094","Vidzemes priekšpilsēta","35.81","7.27","13.29",3],[2023,"sabiedrība ar ierobežotu atbildību","6910  ","010094","Vidzemes priekšpilsēta","27.96","5.34","12.67",3],[2022,"sabiedrība ar ierobežotu atbildību","6910  ","010094","Vidzemes priekšpilsēta","25.51","5.15","10.93",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 20.10.2011 ","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":[["SARMAS GRĀMATVEDĪBAS BIROJS SIA","2026. gada 3. ceturksnis","3.31","0.71","0.0","1.08","1.52","2"],["SARMAS GRĀMATVEDĪBAS BIROJS SIA","2026. gada 2. ceturksnis","7.98","2.68","0.0","1.65","3.09","2"],["SARMAS GRĀMATVEDĪBAS BIROJS SIA","2026. gada 1. ceturksnis","7.51","3.16","0.00","1.25","3.09","3"],["SARMAS GRĀMATVEDĪBAS BIROJS SIA","2025. gada 4. ceturksnis","8.07","3.39","0.00","1.58","3.10","3"]]}}}