{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103639987","dati_atjaunoti":"2026-11-03","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/40103639987"},"registration_number":"40103639987","company_name":"Sabiedrība ar ierobežotu atbildību \"ABC Jumts\"","company_type":"SIA","registered_date":"2013-02-21","area_of_activity":{"nace_code":"4341","nace_description":"Jumiķu darbi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,208840,-105820,36424,9,"EUR"],[2024,489848,-20528,123155,11,"EUR"],[2023,779034,15379,218312,14,"EUR"],[2022,701150,14069,168496,13,"EUR"],[2021,462053,55563,165488,12,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":9,"type_from_db":"UGP"},"income_data":{"net_turnover":208840,"cogs":270167,"gross_prof":-61327,"sell_exp":40507,"admin_exp":2795,"interest_expenses":1173,"income_before_income_taxes":-105802,"provision_for_income_taxes":18,"income_after_income_taxes":-105820,"net_income":-105820},"balance_data":{"cash":1940,"accounts_receivable":8501,"inventories":18395,"cur_assets":28836,"fixed_assets":7588,"non_cur_assets":7588,"assets":36424,"cur_liab":35952,"equity":472,"equities":36424},"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",270167,270167,false],["net_turnover_source","gross_profit_calc",61327,-61327,true],["gross_profit_calc","selling_exp",40507,40507,false],["gross_profit_calc","admin_exp",2795,2795,false],["gross_profit_calc","ebit_calc",104629,-104629,true]]}},"financial_ratios":{"current_ratio":{"value":0.8020694259012016},"quick_ratio":{"value":0.29041499777481083},"net_profit_margin":{"value":-0.5067036966098448},"roa":{"value":-2.9052273226444103},"roe":{"value":-224.1949152542373},"debt_to_equity":{"value":76.16949152542372,"negative_equity":false},"interest_coverage":{"value":-89.19778346121058},"asset_turnover":{"value":5.733582253459257},"altman_z_score":{"value":-3.3264201730501197},"roce":{"value":-221.67161016949152}},"source_ids":{"financial_statement_id":"2164151","income_statement_id":"2164151","balance_sheet_id":"2164151"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":11,"type_from_db":"UGP"},"income_data":{"net_turnover":489848,"cogs":463054,"gross_prof":26794,"sell_exp":51290,"admin_exp":5157,"oth_op_rev":18774,"interest_expenses":586,"income_before_income_taxes":-11465,"provision_for_income_taxes":9063,"income_after_income_taxes":-20528,"net_income":-20528},"balance_data":{"cash":9485,"accounts_receivable":76237,"inventories":21706,"cur_assets":107428,"fixed_assets":15727,"non_cur_assets":15727,"assets":123155,"cur_liab":16863,"equity":106292,"equities":123155},"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",463054,463054,false],["net_turnover_source","gross_profit_calc",26794,26794,false],["gross_profit_calc","selling_exp",51290,51290,false],["gross_profit_calc","admin_exp",5157,5157,false],["gross_profit_calc","ebit_calc",29653,-29653,true]]}},"financial_ratios":{"current_ratio":{"value":6.370633932277768},"quick_ratio":{"value":5.083437110834371},"net_profit_margin":{"value":-0.0419068772353873},"roa":{"value":-0.1666842596727701},"roe":{"value":-0.19312836337635947},"debt_to_equity":{"value":0.1586478756632672,"negative_equity":false},"interest_coverage":{"value":-18.564846416382252},"asset_turnover":{"value":3.977491778652917},"altman_z_score":{"value":7.600737462682695},"roce":{"value":-0.10235012983103149}},"source_ids":{"financial_statement_id":"1980638","income_statement_id":"1980638","balance_sheet_id":"1980638"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":14,"type_from_db":"UGP"},"income_data":{"net_turnover":779034,"cogs":719098,"gross_prof":59936,"sell_exp":41416,"admin_exp":6171,"oth_op_rev":5082,"oth_op_exp":1537,"interest_expenses":140,"income_before_income_taxes":15754,"provision_for_income_taxes":375,"income_after_income_taxes":15379,"net_income":15379},"balance_data":{"cash":43506,"accounts_receivable":130259,"inventories":25783,"cur_assets":199548,"fixed_assets":18764,"non_cur_assets":18764,"assets":218312,"cur_liab":80243,"equity":138069,"equities":218312},"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",719098,719098,false],["net_turnover_source","gross_profit_calc",59936,59936,false],["gross_profit_calc","selling_exp",41416,41416,false],["gross_profit_calc","admin_exp",6171,6171,false],["gross_profit_calc","other_op_exp_exp",1537,1537,false]]}},"financial_ratios":{"current_ratio":{"value":2.4867963560684423},"quick_ratio":{"value":2.16548483979911},"net_profit_margin":{"value":0.01974111527866563},"roa":{"value":0.0704450511194987},"roe":{"value":0.11138633581759845},"debt_to_equity":{"value":0.5811804242806133,"negative_equity":false},"interest_coverage":{"value":113.52857142857142},"asset_turnover":{"value":3.5684433288138075},"altman_z_score":{"value":5.4376838127600005},"roce":{"value":0.11511635486604524}},"source_ids":{"financial_statement_id":"1848144","income_statement_id":"1848144","balance_sheet_id":"1848144"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":13,"type_from_db":"UGP"},"income_data":{"net_turnover":701150,"cogs":631620,"gross_prof":69530,"sell_exp":39431,"admin_exp":7690,"oth_op_rev":104,"oth_op_exp":75,"interest_expenses":1689,"income_before_income_taxes":20749,"provision_for_income_taxes":6680,"income_after_income_taxes":14069,"net_income":14069},"balance_data":{"cash":90612,"accounts_receivable":29879,"inventories":25700,"cur_assets":146191,"fixed_assets":22305,"non_cur_assets":22305,"assets":168496,"cur_liab":45806,"equity":122690,"equities":168496},"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",631620,631620,false],["net_turnover_source","gross_profit_calc",69530,69530,false],["gross_profit_calc","selling_exp",39431,39431,false],["gross_profit_calc","admin_exp",7690,7690,false],["gross_profit_calc","other_op_exp_exp",75,75,false]]}},"financial_ratios":{"current_ratio":{"value":3.1915251277125267},"quick_ratio":{"value":2.63046325808846},"net_profit_margin":{"value":0.020065606503601226},"roa":{"value":0.08349753109866109},"roe":{"value":0.11467112234085908},"debt_to_equity":{"value":0.37334746108077266,"negative_equity":false},"interest_coverage":{"value":13.284783895796329},"asset_turnover":{"value":4.161226379261229},"altman_z_score":{"value":6.735518160569773},"roce":{"value":0.1828836906023311}},"source_ids":{"financial_statement_id":"1715644","income_statement_id":"1715644","balance_sheet_id":"1715644"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":12,"type_from_db":"UGP"},"income_data":{"net_turnover":462053,"cogs":357452,"gross_prof":104601,"sell_exp":33598,"admin_exp":14764,"oth_op_exp":115,"interest_expenses":10,"income_before_income_taxes":56114,"provision_for_income_taxes":551,"income_after_income_taxes":55563,"net_income":55563},"balance_data":{"cash":75418,"accounts_receivable":48988,"inventories":19188,"cur_assets":143594,"fixed_assets":21894,"non_cur_assets":21894,"assets":165488,"cur_liab":30367,"equity":135121,"equities":165488},"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",357452,357452,false],["net_turnover_source","gross_profit_calc",104601,104601,false],["gross_profit_calc","selling_exp",33598,33598,false],["gross_profit_calc","admin_exp",14764,14764,false],["gross_profit_calc","other_op_exp_exp",115,115,false]]}},"financial_ratios":{"current_ratio":{"value":4.728619883426088},"quick_ratio":{"value":4.096749761253993},"net_profit_margin":{"value":0.12025243857306413},"roa":{"value":0.3357524412646234},"roe":{"value":0.4112092124836258},"debt_to_equity":{"value":0.22473930773158873,"negative_equity":false},"interest_coverage":{"value":5612.4},"asset_turnover":{"value":2.792063472880209},"altman_z_score":{"value":6.8911744095749405},"roce":{"value":0.4153610467654917}},"source_ids":{"financial_statement_id":"1372229","income_statement_id":"1372229","balance_sheet_id":"1372229"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.11.2013 ","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,"109.41","26.82","43.95",11,"976.69","~ 762.64"],[2023,"67.99","26.39","44.69",15,"728.30","~ 603.90"],[2022,"74.27","19.97","34.38",13,"646.48","~ 518.23"]]},"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","26.3","4.58","9.61",6,"1 566.12","~ 1 184.50"],["2026. gada 2. ceturksnis","20.48","3.17","7.77",6,"1 266.26","~ 984.56"],["2026. gada 1. ceturksnis","3.40","0.81","1.63",6,"265.64","~ 237.74"],["2025. gada 4. ceturksnis","10.96","1.96","5.66",9,"614.93","~ 540.07"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":43.95,"employees":11,"gross_salary_raw":976.6927118056482,"gross_salary_formatted":"976.69","net_salary_formatted":"~ 762.64","vsaoi_employee_part":"102.55","non_taxable_minimum":"316.65","iin_part":"111.50","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":43.95,"employees":11,"gross_salary_raw":976.6927118056482,"gross_salary_formatted":"976.69","net_salary_formatted":"~ 762.64","vsaoi_employee_part":"102.55","non_taxable_minimum":"316.65","iin_part":"111.50","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",2800,"EUR","2014-08-27"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,4,"EUR"],[2013,5,"LVL"],[2014,5,"EUR"],[2021,12,"EUR"],[2022,13,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2013-02-13"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV72ZZZ40103639987","K","SIA","2013-02-21","Rīga, Slāvu iela 7",1073,101993458,100003003,"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","4341  ","010093","Latgales priekšpilsēta","109.41","26.82","43.95",11],[2023,"sabiedrība ar ierobežotu atbildību","8110  ","010093","Latgales priekšpilsēta","67.99","26.39","44.69",15],[2022,"sabiedrība ar ierobežotu atbildību","8110  ","010093","Latgales priekšpilsēta","74.27","19.97","34.38",13]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 09.11.2013 ","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":[["ABC JUMTS SIA","2026. gada 3. ceturksnis","26.3","12.1","0.0","4.58","9.61","6"],["ABC JUMTS SIA","2026. gada 2. ceturksnis","20.48","9.54","0.0","3.17","7.77","6"],["ABC JUMTS SIA","2026. gada 1. ceturksnis","3.40","0.93","0.00","0.81","1.63","6"],["ABC JUMTS SIA","2025. gada 4. ceturksnis","10.96","3.97","0.64","1.96","5.66","9"]]}}}