{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103781190","dati_atjaunoti":"2026-09-10","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40103781190","company_name":"Sabiedrība ar ierobežotu atbildību \"G.K. & CO\"","company_type":"SIA","registered_date":"2014-04-17","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":[[2025,615570,9718,61735,25,"EUR"],[2024,598293,-806,54067,27,"EUR"],[2023,554223,-12385,47266,26,"EUR"],[2022,491727,-19104,62949,24,"EUR"],[2021,312075,17790,63918,28,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":25,"type_from_db":"UGP"},"income_data":{"net_turnover":615570,"cogs":482294,"gross_prof":133276,"sell_exp":114640,"admin_exp":8918,"income_before_income_taxes":9718,"income_after_income_taxes":9718,"net_income":9718},"balance_data":{"cash":31505,"accounts_receivable":1218,"inventories":23718,"cur_assets":56441,"fixed_assets":5294,"non_cur_assets":5294,"assets":61735,"cur_liab":48499,"equity":13236,"equities":61735},"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",482294,482294,false],["net_turnover_source","gross_profit_calc",133276,133276,false],["gross_profit_calc","selling_exp",114640,114640,false],["gross_profit_calc","admin_exp",8918,8918,false],["gross_profit_calc","ebit_calc",9718,9718,false]]}},"financial_ratios":{"current_ratio":{"value":1.1637559537310047},"quick_ratio":{"value":0.6747149425761356},"net_profit_margin":{"value":0.01578699416800689},"roa":{"value":0.15741475662104154},"roe":{"value":0.734209731036567},"debt_to_equity":{"value":3.6641734663040193,"negative_equity":false},"asset_turnover":{"value":9.971167085121891},"altman_z_score":{"value":10.82877245074775},"roce":{"value":0.734209731036567}},"source_ids":{"financial_statement_id":"2305979","income_statement_id":"2305979","balance_sheet_id":"2305979"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":27,"type_from_db":"UGP"},"income_data":{"net_turnover":598293,"cogs":473773,"gross_prof":124520,"sell_exp":116725,"admin_exp":8601,"income_before_income_taxes":-806,"income_after_income_taxes":-806,"net_income":-806},"balance_data":{"cash":26643,"accounts_receivable":828,"inventories":19410,"cur_assets":46881,"fixed_assets":7186,"non_cur_assets":7186,"assets":54067,"cur_liab":50549,"equity":3518,"equities":54067},"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",473773,473773,false],["net_turnover_source","gross_profit_calc",124520,124520,false],["gross_profit_calc","selling_exp",116725,116725,false],["gross_profit_calc","admin_exp",8601,8601,false],["gross_profit_calc","ebit_calc",806,-806,true]]}},"financial_ratios":{"current_ratio":{"value":0.927436744544897},"quick_ratio":{"value":0.5434528872974738},"net_profit_margin":{"value":-0.001347166020662117},"roa":{"value":-0.014907429670593893},"roe":{"value":-0.22910744741330302},"debt_to_equity":{"value":14.368675383740761,"negative_equity":false},"asset_turnover":{"value":11.065770248025597},"altman_z_score":{"value":11.033021140916917},"roce":{"value":-0.22910744741330302}},"source_ids":{"financial_statement_id":"2024904","income_statement_id":"2024904","balance_sheet_id":"2024904"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":26,"type_from_db":"UGP"},"income_data":{"net_turnover":554223,"cogs":444510,"gross_prof":109713,"sell_exp":114914,"admin_exp":7184,"income_before_income_taxes":-12385,"income_after_income_taxes":-12385,"net_income":-12385},"balance_data":{"cash":26739,"inventories":18917,"cur_assets":45656,"fixed_assets":1610,"non_cur_assets":1610,"assets":47266,"cur_liab":42942,"equity":4324,"equities":47266},"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",444510,444510,false],["net_turnover_source","gross_profit_calc",109713,109713,false],["gross_profit_calc","selling_exp",114914,114914,false],["gross_profit_calc","admin_exp",7184,7184,false],["gross_profit_calc","ebit_calc",12385,-12385,true]]}},"financial_ratios":{"current_ratio":{"value":1.0632015276419355},"quick_ratio":{"value":0.6226770993433003},"net_profit_margin":{"value":-0.022346600556093846},"roa":{"value":-0.26202767316887404},"roe":{"value":-2.864246068455134},"debt_to_equity":{"value":9.931082331174839,"negative_equity":false},"asset_turnover":{"value":11.725616722379723},"altman_z_score":{"value":11.048992368416927},"roce":{"value":-2.864246068455134}},"source_ids":{"financial_statement_id":"1892110","income_statement_id":"1892110","balance_sheet_id":"1892110"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":24,"type_from_db":"UGP"},"income_data":{"net_turnover":491727,"cogs":383526,"gross_prof":108201,"sell_exp":120293,"admin_exp":7012,"income_before_income_taxes":-19104,"income_after_income_taxes":-19104,"net_income":-19104},"balance_data":{"cash":41890,"accounts_receivable":1747,"inventories":18143,"cur_assets":61780,"fixed_assets":1169,"non_cur_assets":1169,"assets":62949,"cur_liab":46240,"equity":16709,"equities":62949},"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",383526,383526,false],["net_turnover_source","gross_profit_calc",108201,108201,false],["gross_profit_calc","selling_exp",120293,120293,false],["gross_profit_calc","admin_exp",7012,7012,false],["gross_profit_calc","ebit_calc",19104,-19104,true]]}},"financial_ratios":{"current_ratio":{"value":1.3360726643598615},"quick_ratio":{"value":0.9437067474048443},"net_profit_margin":{"value":-0.03885082576307585},"roa":{"value":-0.30348377257780107},"roe":{"value":-1.143335926746065},"debt_to_equity":{"value":2.7673708779699564,"negative_equity":false},"asset_turnover":{"value":7.811514082828957},"altman_z_score":{"value":7.406564083849995},"roce":{"value":-1.143335926746065}},"source_ids":{"financial_statement_id":"1708738","income_statement_id":"1708738","balance_sheet_id":"1708738"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":28,"type_from_db":"UGP"},"income_data":{"net_turnover":312075,"cogs":278421,"gross_prof":33654,"sell_exp":95896,"admin_exp":5040,"oth_op_rev":85086,"oth_op_exp":14,"income_before_income_taxes":17790,"income_after_income_taxes":17790,"net_income":17790},"balance_data":{"cash":37035,"accounts_receivable":1203,"inventories":22571,"cur_assets":60809,"fixed_assets":3109,"non_cur_assets":3109,"assets":63918,"cur_liab":28105,"equity":35813,"equities":63918},"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",278421,278421,false],["net_turnover_source","gross_profit_calc",33654,33654,false],["gross_profit_calc","selling_exp",95896,95896,false],["gross_profit_calc","admin_exp",5040,5040,false],["gross_profit_calc","other_op_exp_exp",14,14,false]]}},"financial_ratios":{"current_ratio":{"value":2.1636363636363636},"quick_ratio":{"value":1.3605408290339798},"net_profit_margin":{"value":0.057005527517423694},"roa":{"value":0.2783253543602741},"roe":{"value":0.4967469913160026},"debt_to_equity":{"value":0.7847708932510541,"negative_equity":false},"asset_turnover":{"value":4.882427485215432},"altman_z_score":{"value":7.114035302255454},"roce":{"value":0.4967469913160026}},"source_ids":{"financial_statement_id":"1424857","income_statement_id":"1424857","balance_sheet_id":"1424857"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 25.03.2015 ","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,"227.84","41.56","103.11",27,"933.53","~ 735.06"],[2023,"205.21","35.57","95.73",27,"866.71","~ 692.36"],[2022,"167.58","26.23","79.58",27,"720.50","~ 563.83"]]},"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 2. ceturksnis","57.02","9.51","27.46",24,"1 118.77","~ 886.22"],["2026. gada 1. ceturksnis","55.60","8.87","25.89",25,"1 012.61","~ 815.44"],["2025. gada 4. ceturksnis","57.82","9.19","26.81",25,"1 048.60","~ 829.23"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":103.11,"employees":27,"gross_salary_raw":933.5310670012929,"gross_salary_formatted":"933.53","net_salary_formatted":"~ 735.06","vsaoi_employee_part":"98.02","non_taxable_minimum":"333.26","iin_part":"100.45","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":103.11,"employees":27,"gross_salary_raw":933.5310670012929,"gross_salary_formatted":"933.53","net_salary_formatted":"~ 735.06","vsaoi_employee_part":"98.02","non_taxable_minimum":"333.26","iin_part":"100.45","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",2840,"EUR","2017-11-28"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,35,"EUR"],[2018,31,"EUR"],[2014,0,"EUR"],[2015,30,"EUR"],[2016,35,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2014-04-14"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV79ZZZ40103781190","K","SIA","2014-04-17","Rīga, Tērbatas iela 4 - 1",1050,117436956,100003003,"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","9622  ","010091","Centra rajons","227.84","41.56","103.11",27],[2023,"sabiedrība ar ierobežotu atbildību","9602  ","010091","Centra rajons","205.21","35.57","95.73",27],[2022,"sabiedrība ar ierobežotu atbildību","9602  ","010091","Centra rajons","167.58","26.23","79.58",27]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 05.06.2014 ","nav","nav"," 04.12.2014 "],["ir"," 25.03.2015 ","nav","nav",null]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba saistību izpilde","12.08.2026"]]},"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":[["G.K. & CO SIA","2025. gada 4. ceturksnis","57.82","21.80","0.00","9.19","26.81","25"],["G.K. & CO SIA","2026. gada 1. ceturksnis","55.60","20.78","0.00","8.87","25.89","25"],["G.K. & CO SIA","2026. gada 2. ceturksnis","57.02","20.03","0.0","9.51","27.46","24"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_rev"],"data":[[492542,353070,139472,118362,8046,54,13010,13010,12995,null],[391041,302162,88879,83424,6331,1500,-2376,-2376,-2376,null],[312075,278421,33654,95896,5040,14,17790,17790,17790,85086],[491727,383526,108201,120293,7012,null,-19104,-19104,-19104,null],[554223,444510,109713,114914,7184,null,-12385,-12385,-12385,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities"],"data":[[23740,7952,34955,66647,6376,6376,73023,46624,26399,73023],[13376,1856,34990,50222,4018,4018,54240,36217,18023,54240],[37035,1203,22571,60809,3109,3109,63918,28105,35813,63918],[41890,1747,18143,61780,1169,1169,62949,46240,16709,62949],[26739,null,18917,45656,1610,1610,47266,42942,4324,47266]]}}}