{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103735276","dati_atjaunoti":"2026-10-30","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/40103735276"},"registration_number":"40103735276","company_name":"Sabiedrība ar ierobežotu atbildību \"LAGUNNA\"","company_type":"SIA","registered_date":"2013-11-26","area_of_activity":{"nace_code":"9622","nace_description":"Skaistumkopšanas pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,31799,7344,17357,4,"EUR"],[2024,12393,3432,6935,3,"EUR"],[2023,11330,3940,4826,3,"EUR"],[2022,18778,3386,6139,2,"EUR"],[2021,4279,92,6242,3,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":31799,"cogs":55852,"gross_prof":-24053,"sell_exp":286,"admin_exp":2581,"oth_op_rev":34269,"interest_expenses":5,"income_before_income_taxes":7344,"income_after_income_taxes":7344,"net_income":7344},"balance_data":{"cash":14120,"accounts_receivable":118,"cur_assets":14238,"fixed_assets":3119,"non_cur_assets":3119,"assets":17357,"cur_liab":7279,"equity":10078,"equities":17357},"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",55852,55852,false],["net_turnover_source","gross_profit_calc",24053,-24053,true],["gross_profit_calc","selling_exp",286,286,false],["gross_profit_calc","admin_exp",2581,2581,false],["gross_profit_calc","ebit_calc",26920,-26920,true]]}},"financial_ratios":{"current_ratio":{"value":1.9560379172963318},"quick_ratio":{"value":1.9560379172963318},"net_profit_margin":{"value":0.23095065882574925},"roa":{"value":0.42311459353574926},"roe":{"value":0.7287160150823576},"debt_to_equity":{"value":0.722266322683072,"negative_equity":false},"interest_coverage":{"value":1469.8},"asset_turnover":{"value":1.8320562309154809},"altman_z_score":{"value":4.504670206107801},"roce":{"value":0.729212145266918}},"source_ids":{"financial_statement_id":"2116410","income_statement_id":"2116410","balance_sheet_id":"2116410"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":12393,"cogs":41468,"gross_prof":-29075,"admin_exp":2077,"oth_op_rev":34588,"interest_expenses":4,"income_before_income_taxes":3432,"income_after_income_taxes":3432,"net_income":3432},"balance_data":{"cash":64,"accounts_receivable":1982,"cur_assets":2046,"fixed_assets":4889,"non_cur_assets":4889,"assets":6935,"cur_liab":3982,"non_cur_liab":219,"equity":2734,"equities":6935},"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",41468,41468,false],["net_turnover_source","gross_profit_calc",29075,-29075,true],["gross_profit_calc","admin_exp",2077,2077,false],["gross_profit_calc","ebit_calc",31152,-31152,true],["other_op_rev_source","ebit_calc",34588,34588,false]]}},"financial_ratios":{"current_ratio":{"value":0.5138121546961326},"quick_ratio":{"value":0.5138121546961326},"net_profit_margin":{"value":0.2769305252965384},"roa":{"value":0.49488103821196827},"roe":{"value":1.2553035844915874},"debt_to_equity":{"value":1.5365764447695685,"negative_equity":false},"interest_coverage":{"value":859},"asset_turnover":{"value":1.7870223503965392},"altman_z_score":{"value":3.729924970725719},"roce":{"value":1.163562478835083}},"source_ids":{"financial_statement_id":"1963974","income_statement_id":"1963974","balance_sheet_id":"1963974"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":11330,"cogs":42266,"gross_prof":-30936,"admin_exp":3107,"oth_op_rev":37985,"interest_expenses":2,"income_before_income_taxes":3940,"income_after_income_taxes":3940,"net_income":3940},"balance_data":{"cash":212,"accounts_receivable":1294,"cur_assets":1506,"fixed_assets":3320,"non_cur_assets":3320,"assets":4826,"cur_liab":5024,"non_cur_liab":500,"equity":-698,"equities":4826},"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",42266,42266,false],["net_turnover_source","gross_profit_calc",30936,-30936,true],["gross_profit_calc","admin_exp",3107,3107,false],["gross_profit_calc","ebit_calc",34043,-34043,true],["other_op_rev_source","ebit_calc",37985,37985,false]]}},"financial_ratios":{"current_ratio":{"value":0.2997611464968153},"quick_ratio":{"value":0.2997611464968153},"net_profit_margin":{"value":0.34774933804060015},"roa":{"value":0.8164111065064236},"roe":{"value":-5.644699140401146},"debt_to_equity":{"value":-7.91404011461318,"negative_equity":true},"interest_coverage":{"value":1971},"asset_turnover":{"value":2.3476999585578118},"altman_z_score":{"value":4.1826367647725196},"roce":{"value":-19.90909090909091}},"source_ids":{"financial_statement_id":"1877884","income_statement_id":"1877884","balance_sheet_id":"1877884"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":18778,"cogs":39666,"gross_prof":-20888,"admin_exp":3166,"oth_op_rev":27442,"interest_expenses":2,"income_before_income_taxes":3386,"income_after_income_taxes":3386,"net_income":3386},"balance_data":{"cash":171,"accounts_receivable":1341,"cur_assets":1512,"fixed_assets":4627,"non_cur_assets":4627,"assets":6139,"cur_liab":2277,"non_cur_liab":8500,"equity":-4638,"equities":6139},"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",39666,39666,false],["net_turnover_source","gross_profit_calc",20888,-20888,true],["gross_profit_calc","admin_exp",3166,3166,false],["gross_profit_calc","ebit_calc",24054,-24054,true],["other_op_rev_source","ebit_calc",27442,27442,false]]}},"financial_ratios":{"current_ratio":{"value":0.6640316205533597},"quick_ratio":{"value":0.6640316205533597},"net_profit_margin":{"value":0.18031739269357758},"roa":{"value":0.5515556279524353},"roe":{"value":-0.7300560586459681},"debt_to_equity":{"value":-2.323630875377318,"negative_equity":true},"interest_coverage":{"value":1694},"asset_turnover":{"value":3.0588043655318455},"altman_z_score":{"value":3.857376596143746},"roce":{"value":0.8772656654583117}},"source_ids":{"financial_statement_id":"1448816","income_statement_id":"1448816","balance_sheet_id":"1448816"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":4279,"cogs":19317,"gross_prof":-15038,"admin_exp":2071,"oth_op_rev":17239,"income_before_income_taxes":130,"provision_for_income_taxes":38,"income_after_income_taxes":92,"net_income":92},"balance_data":{"cash":309,"cur_assets":309,"fixed_assets":5933,"non_cur_assets":5933,"assets":6242,"cur_liab":4266,"non_cur_liab":10000,"equity":-8024,"equities":6242},"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",19317,19317,false],["net_turnover_source","gross_profit_calc",15038,-15038,true],["gross_profit_calc","admin_exp",2071,2071,false],["gross_profit_calc","ebit_calc",17109,-17109,true],["other_op_rev_source","ebit_calc",17239,17239,false]]}},"financial_ratios":{"current_ratio":{"value":0.07243319268635724},"quick_ratio":{"value":0.07243319268635724},"net_profit_margin":{"value":0.021500350549193737},"roa":{"value":0.014738865748157642},"roe":{"value":-0.011465603190428714},"debt_to_equity":{"value":-1.7779162512462612,"negative_equity":true},"asset_turnover":{"value":0.6855174623518103},"altman_z_score":{"value":-1.0307117341797105},"roce":{"value":0.06578947368421052}},"source_ids":{"financial_statement_id":"1335744","income_statement_id":"1335744","balance_sheet_id":"1335744"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 29.07.2015 ","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,"4.72","1.15","5.96",3,"485.64","~ 434.65"],[2023,"2.24","0.51","4.58",2,"***","***"],[2022,"3.86","0.70","3.70",3,"301.49","~ 269.83"]]},"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","0.85","0.07","0.78",4,"190.67","~ 170.65"],["2026. gada 2. ceturksnis","2.65","0.34","1.47",5,"287.47","~ 257.29"],["2026. gada 1. ceturksnis","3.80","1.06","2.85",5,"557.35","~ 498.83"],["2025. gada 4. ceturksnis","2.27","0.51","1.88",4,"459.57","~ 411.31"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":5.96,"employees":3,"gross_salary_raw":485.6425800984323,"gross_salary_formatted":"485.64","net_salary_formatted":"~ 434.65","vsaoi_employee_part":"50.99","non_taxable_minimum":"500.00","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":5.96,"employees":3,"gross_salary_raw":485.6425800984323,"gross_salary_formatted":"485.64","net_salary_formatted":"~ 434.65","vsaoi_employee_part":"50.99","non_taxable_minimum":"500.00","iin_part":"0.00","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",100,"EUR","2013-11-26"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,4,"EUR"],[2018,5,"EUR"],[2014,3,"EUR"],[2015,3,"EUR"],[2021,3,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2013-11-11"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","atvk"],"data":[["LV97ZZZ40103735276","K","SIA","2013-11-26","Ogres nov., Ogresgala pag., Ciemupe, Krastmalas iela 22",5001,105239408,100016688,"0040500"]]},"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","9622  ","040500","Ogresgala pag.","4.72","1.15","5.96",3],[2023,"sabiedrība ar ierobežotu atbildību","9602  ","040500","Ogresgala pag.","2.24","0.51","4.58",2],[2022,"sabiedrība ar ierobežotu atbildību","9602  ","040500","Ogresgala pag.","3.86","0.70","3.70",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 29.07.2015 ","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":[["LAGUNNA SIA","2026. gada 3. ceturksnis","0.85","0.0","0.0","0.07","0.78","4"],["LAGUNNA SIA","2026. gada 2. ceturksnis","2.65","0.84","0.0","0.34","1.47","5"],["LAGUNNA SIA","2026. gada 1. ceturksnis","3.80","0.00","0.12","1.06","2.85","5"],["LAGUNNA SIA","2025. gada 4. ceturksnis","2.27","0.13","0.25","0.51","1.88","4"]]},"vid_statusi":{"columns":["veids","no_dat","lidz_dat"],"data":[["minalga","2026-07-01","2026-07-31"]]}}}