{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103752702","dati_atjaunoti":"2026-11-01","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/40103752702"},"registration_number":"40103752702","company_name":"SIA \"BKG Finance & Audit\"","company_type":"SIA","registered_date":"2014-01-28","area_of_activity":{"nace_code":"7020","nace_description":"Uzņēmējdarbības konsultācijas un citas vadības konsultācijas"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,44820,10908,40283,1,"EUR"],[2024,37070,17836,22859,1,"EUR"],[2023,21907,3125,9402,2,"EUR"],[2022,30097,2238,10057,2,"EUR"],[2021,12042,1686,8653,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":44820,"cogs":33820,"gross_prof":11000,"admin_exp":284,"oth_op_rev":192,"income_before_income_taxes":10908,"income_after_income_taxes":10908,"net_income":10908},"balance_data":{"cash":8524,"accounts_receivable":31759,"cur_assets":40283,"assets":40283,"cur_liab":11286,"equity":28997,"equities":40283},"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",33820,33820,false],["net_turnover_source","gross_profit_calc",11000,11000,false],["gross_profit_calc","admin_exp",284,284,false],["gross_profit_calc","ebit_calc",10716,10716,false],["other_op_rev_source","ebit_calc",192,192,false]]}},"financial_ratios":{"current_ratio":{"value":3.569289385078859},"quick_ratio":{"value":3.569289385078859},"net_profit_margin":{"value":0.2433734939759036},"roa":{"value":0.2707842017724598},"roe":{"value":0.37617684588060835},"debt_to_equity":{"value":0.3892126771735007,"negative_equity":false},"asset_turnover":{"value":1.112628155797731},"altman_z_score":{"value":4.156648497024435},"roce":{"value":0.37617684588060835}},"source_ids":{"financial_statement_id":"2350104","income_statement_id":"2350104","balance_sheet_id":"2350104"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":37070,"cogs":14402,"gross_prof":22668,"admin_exp":1081,"oth_op_exp":3561,"income_before_income_taxes":18026,"provision_for_income_taxes":190,"income_after_income_taxes":17836,"net_income":17836},"balance_data":{"cash":960,"accounts_receivable":21899,"cur_assets":22859,"assets":22859,"cur_liab":1645,"equity":21214,"equities":22859},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",14402,14402,false],["net_turnover_source","gross_profit_calc",22668,22668,false],["gross_profit_calc","admin_exp",1081,1081,false],["gross_profit_calc","other_op_exp_exp",3561,3561,false],["gross_profit_calc","ebit_calc",18026,18026,false]]}},"financial_ratios":{"current_ratio":{"value":13.896048632218845},"quick_ratio":{"value":13.896048632218845},"net_profit_margin":{"value":0.4811437820339898},"roa":{"value":0.7802616037446958},"roe":{"value":0.8407655321957198},"debt_to_equity":{"value":0.07754313189403224,"negative_equity":false},"asset_turnover":{"value":1.6216807384400018},"altman_z_score":{"value":10.936325464247519},"roce":{"value":0.8497218817761856}},"source_ids":{"financial_statement_id":"2054721","income_statement_id":"2054721","balance_sheet_id":"2054721"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":21907,"cogs":16118,"gross_prof":5789,"admin_exp":2615,"oth_op_rev":250,"oth_op_exp":299,"income_before_income_taxes":3125,"income_after_income_taxes":3125,"net_income":3125},"balance_data":{"cash":13,"accounts_receivable":9389,"cur_assets":9402,"assets":9402,"cur_liab":6024,"equity":3378,"equities":9402},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",16118,16118,false],["net_turnover_source","gross_profit_calc",5789,5789,false],["gross_profit_calc","admin_exp",2615,2615,false],["gross_profit_calc","other_op_exp_exp",299,299,false],["gross_profit_calc","ebit_calc",2875,2875,false]]}},"financial_ratios":{"current_ratio":{"value":1.5607569721115537},"quick_ratio":{"value":1.5607569721115537},"net_profit_margin":{"value":0.1426484685260419},"roa":{"value":0.33237609019357583},"roe":{"value":0.9251036116044997},"debt_to_equity":{"value":1.7833037300177619,"negative_equity":false},"asset_turnover":{"value":2.330036162518613},"altman_z_score":{"value":4.155508674936501},"roce":{"value":0.9251036116044997}},"source_ids":{"financial_statement_id":"1869547","income_statement_id":"1869547","balance_sheet_id":"1869547"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":30097,"cogs":25427,"gross_prof":4670,"admin_exp":2426,"oth_op_rev":594,"oth_op_exp":600,"income_before_income_taxes":2238,"income_after_income_taxes":2238,"net_income":2238},"balance_data":{"cash":4607,"accounts_receivable":5450,"cur_assets":10057,"assets":10057,"cur_liab":9804,"equity":253,"equities":10057},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",25427,25427,false],["net_turnover_source","gross_profit_calc",4670,4670,false],["gross_profit_calc","admin_exp",2426,2426,false],["gross_profit_calc","other_op_exp_exp",600,600,false],["gross_profit_calc","ebit_calc",1644,1644,false]]}},"financial_ratios":{"current_ratio":{"value":1.0258057935536515},"quick_ratio":{"value":1.0258057935536515},"net_profit_margin":{"value":0.07435957072133435},"roa":{"value":0.22253157005071095},"roe":{"value":8.845849802371541},"debt_to_equity":{"value":38.75098814229249,"negative_equity":false},"asset_turnover":{"value":2.992641940936661},"altman_z_score":{"value":3.7282456123717815},"roce":{"value":8.845849802371541}},"source_ids":{"financial_statement_id":"1725957","income_statement_id":"1725957","balance_sheet_id":"1725957"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":12042,"cogs":6493,"gross_prof":5549,"admin_exp":3853,"oth_op_exp":10,"income_before_income_taxes":1686,"income_after_income_taxes":1686,"net_income":1686},"balance_data":{"cash":3963,"accounts_receivable":4690,"cur_assets":8653,"assets":8653,"cur_liab":10638,"equity":-1985,"equities":8653},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",6493,6493,false],["net_turnover_source","gross_profit_calc",5549,5549,false],["gross_profit_calc","admin_exp",3853,3853,false],["gross_profit_calc","other_op_exp_exp",10,10,false],["gross_profit_calc","ebit_calc",1686,1686,false]]}},"financial_ratios":{"current_ratio":{"value":0.8134047753337094},"quick_ratio":{"value":0.8134047753337094},"net_profit_margin":{"value":0.14000996512207275},"roa":{"value":0.19484571824800648},"roe":{"value":-0.8493702770780857},"debt_to_equity":{"value":-5.35919395465995,"negative_equity":true},"asset_turnover":{"value":1.3916560730382526},"altman_z_score":{"value":1.5571064877850787},"roce":{"value":-0.8493702770780857}},"source_ids":{"financial_statement_id":"1421427","income_statement_id":"1421427","balance_sheet_id":"1421427"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 31.01.2014 ","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,"10.24","1.82","3.09",3,"251.78","~ 225.35"],[2023,"14.08","4.21","6.86",4,"419.23","~ 375.21"],[2022,"16.09","4.35","6.67",4,"407.62","~ 361.86"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","avg_gross_salary","avg_net_salary","Videjais_nodarbinato_personu_skaits_cilv"],"data":[["2026. gada 3. ceturksnis","4.07","0.4","1.0","—","—",null],["2026. gada 2. ceturksnis","3.4","0.21","1.65","***","***",1],["2026. gada 1. ceturksnis","2.98","0.17","1.66","***","***",1],["2025. gada 4. ceturksnis"," -0.29","0.07","0.69","***","***",1]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":3.09,"employees":3,"gross_salary_raw":251.7844920308986,"gross_salary_formatted":"251.78","net_salary_formatted":"~ 225.35","vsaoi_employee_part":"26.44","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":3.09,"employees":3,"gross_salary_raw":251.7844920308986,"gross_salary_formatted":"251.78","net_salary_formatted":"~ 225.35","vsaoi_employee_part":"26.44","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",2800,"EUR","2017-09-21"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,5,"EUR"],[2014,5,"EUR"],[2015,5,"EUR"],[2016,5,"EUR"],[2019,4,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2014-01-09"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV45ZZZ40103752702","K","SIA","2014-01-28","Rīga, Ernesta Birznieka-Upīša iela 13 - 31C",1011,119342582,100003003,"0001000"]]},"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","7020  ","010091","Centra rajons","10.24","1.82","3.09",3],[2023,"sabiedrība ar ierobežotu atbildību","7022  ","010091","Centra rajons","14.08","4.21","6.86",4],[2022,"sabiedrība ar ierobežotu atbildību","7022  ","010091","Centra rajons","16.09","4.35","6.67",4]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 31.01.2014 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["BKG FINANCE & AUDIT SIA","2026. gada 3. ceturksnis","4.07","1.92","0.0","0.4","1.0","0"],["BKG FINANCE & AUDIT SIA","2026. gada 2. ceturksnis","3.4","1.54","0.0","0.21","1.65","1"],["BKG FINANCE & AUDIT SIA","2026. gada 1. ceturksnis","2.98","0.50","0.00","0.17","1.66","1"],["BKG FINANCE & AUDIT SIA","2025. gada 4. ceturksnis"," -0.29","0.06","1.10","0.07","0.69","1"]]}}}