{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103848411","dati_atjaunoti":"2026-09-20","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/40103848411"},"registration_number":"40103848411","company_name":"Sabiedrība ar ierobežotu atbildību \"EM-JAY\"","company_type":"SIA","registered_date":"2014-11-25","area_of_activity":{"nace_code":"4763","nace_description":"Sporta aprīkojuma mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2023,215211,-142393,97102,3,"EUR"],[2022,379157,45204,251468,3,"EUR"],[2021,332358,30918,214722,3,"EUR"],[2020,310476,35938,201316,3,"EUR"],[2019,416201,68696,208351,3,"EUR"]]}},"detailed_financials_by_year":{"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":215211,"cogs":254335,"gross_prof":-39124,"sell_exp":78463,"admin_exp":16811,"oth_op_rev":307,"oth_op_exp":3626,"income_before_income_taxes":-137717,"provision_for_income_taxes":4676,"income_after_income_taxes":-142393,"net_income":-142393},"balance_data":{"cash":4994,"accounts_receivable":13460,"inventories":74835,"cur_assets":93289,"fixed_assets":3813,"non_cur_assets":3813,"assets":97102,"cur_liab":76901,"equity":20201,"equities":97102},"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",254335,254335,false],["net_turnover_source","gross_profit_calc",39124,-39124,true],["gross_profit_calc","selling_exp",78463,78463,false],["gross_profit_calc","admin_exp",16811,16811,false],["gross_profit_calc","other_op_exp_exp",3626,3626,false]]}},"financial_ratios":{"current_ratio":{"value":1.213105161181259},"quick_ratio":{"value":0.23997087164016073},"net_profit_margin":{"value":-0.6616436892166293},"roa":{"value":-1.4664270560853536},"roe":{"value":-7.048809464877976},"debt_to_equity":{"value":3.8067917429830205,"negative_equity":false},"asset_turnover":{"value":2.216339519268398},"altman_z_score":{"value":-1.7871158097341917},"roce":{"value":-6.817335775456661}},"source_ids":{"financial_statement_id":"1962191","income_statement_id":"1962191","balance_sheet_id":"1962191"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":379157,"cogs":237906,"gross_prof":141251,"sell_exp":77930,"admin_exp":19865,"oth_op_rev":6548,"oth_op_exp":890,"income_before_income_taxes":49114,"provision_for_income_taxes":3910,"income_after_income_taxes":45204,"net_income":45204},"balance_data":{"cash":18517,"accounts_receivable":9665,"inventories":217906,"cur_assets":246088,"fixed_assets":5380,"non_cur_assets":5380,"assets":251468,"cur_liab":70874,"equity":180594,"equities":251468},"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",237906,237906,false],["net_turnover_source","gross_profit_calc",141251,141251,false],["gross_profit_calc","selling_exp",77930,77930,false],["gross_profit_calc","admin_exp",19865,19865,false],["gross_profit_calc","other_op_exp_exp",890,890,false]]}},"financial_ratios":{"current_ratio":{"value":3.4721900838107063},"quick_ratio":{"value":0.3976352400033863},"net_profit_margin":{"value":0.1192223801749671},"roa":{"value":0.17976044665722876},"roe":{"value":0.2503073191800392},"debt_to_equity":{"value":0.3924493615513251,"negative_equity":false},"asset_turnover":{"value":1.5077743490225397},"altman_z_score":{"value":4.289646944430506},"roce":{"value":0.2719580938458642}},"source_ids":{"financial_statement_id":"1956663","income_statement_id":"1956663","balance_sheet_id":"1956663"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":332358,"cogs":238216,"gross_prof":94142,"sell_exp":70350,"admin_exp":18365,"oth_op_rev":28142,"oth_op_exp":814,"income_before_income_taxes":32755,"provision_for_income_taxes":1837,"income_after_income_taxes":30918,"net_income":30918},"balance_data":{"cash":15900,"accounts_receivable":6065,"inventories":189040,"cur_assets":211005,"fixed_assets":3717,"non_cur_assets":3717,"assets":214722,"cur_liab":61332,"equity":153390,"equities":214722},"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",238216,238216,false],["net_turnover_source","gross_profit_calc",94142,94142,false],["gross_profit_calc","selling_exp",70350,70350,false],["gross_profit_calc","admin_exp",18365,18365,false],["gross_profit_calc","other_op_exp_exp",814,814,false]]}},"financial_ratios":{"current_ratio":{"value":3.440373703776169},"quick_ratio":{"value":0.35813278549533684},"net_profit_margin":{"value":0.09302619464553283},"roa":{"value":0.14399083466063095},"roe":{"value":0.20156463915509484},"debt_to_equity":{"value":0.3998435360844905,"negative_equity":false},"asset_turnover":{"value":1.547852572163076},"altman_z_score":{"value":4.1739843362706655},"roce":{"value":0.2135406480213834}},"source_ids":{"financial_statement_id":"1397033","income_statement_id":"1397033","balance_sheet_id":"1397033"}}},"2020":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":310476,"cogs":190337,"gross_prof":120139,"sell_exp":63469,"admin_exp":13479,"oth_op_rev":606,"oth_op_exp":5625,"income_before_income_taxes":38172,"provision_for_income_taxes":2234,"income_after_income_taxes":35938,"net_income":35938},"balance_data":{"cash":10042,"accounts_receivable":5400,"inventories":184233,"cur_assets":199675,"fixed_assets":1641,"non_cur_assets":1641,"assets":201316,"cur_liab":64843,"equity":136473,"equities":201316},"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",190337,190337,false],["net_turnover_source","gross_profit_calc",120139,120139,false],["gross_profit_calc","selling_exp",63469,63469,false],["gross_profit_calc","admin_exp",13479,13479,false],["gross_profit_calc","other_op_exp_exp",5625,5625,false]]}},"financial_ratios":{"current_ratio":{"value":3.079360917909412},"quick_ratio":{"value":0.23814444118871736},"net_profit_margin":{"value":0.11575129800693129},"roa":{"value":0.17851536887281685},"roe":{"value":0.26333413935357175},"debt_to_equity":{"value":0.47513427564426663,"negative_equity":false},"asset_turnover":{"value":1.5422321126984442},"altman_z_score":{"value":4.066631802175471},"roce":{"value":0.2797036776505243}},"source_ids":{"financial_statement_id":"1273653","income_statement_id":"1273653","balance_sheet_id":"1273653"}}},"2019":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":416201,"cogs":272389,"gross_prof":143812,"sell_exp":60393,"admin_exp":15728,"oth_op_rev":1916,"oth_op_exp":410,"income_before_income_taxes":69197,"provision_for_income_taxes":501,"income_after_income_taxes":68696,"net_income":68696},"balance_data":{"cash":11882,"accounts_receivable":12389,"inventories":181312,"cur_assets":205583,"fixed_assets":2768,"non_cur_assets":2768,"assets":208351,"cur_liab":99816,"equity":108535,"equities":208351},"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",272389,272389,false],["net_turnover_source","gross_profit_calc",143812,143812,false],["gross_profit_calc","selling_exp",60393,60393,false],["gross_profit_calc","admin_exp",15728,15728,false],["gross_profit_calc","other_op_exp_exp",410,410,false]]}},"financial_ratios":{"current_ratio":{"value":2.059619700248457},"quick_ratio":{"value":0.24315740963372606},"net_profit_margin":{"value":0.16505486531747882},"roa":{"value":0.32971284035113824},"roe":{"value":0.6329386833740268},"debt_to_equity":{"value":0.9196664670382826,"negative_equity":false},"asset_turnover":{"value":1.9975954039097485},"altman_z_score":{"value":4.287375715063335},"roce":{"value":0.6375547058552541}},"source_ids":{"financial_statement_id":"1089975","income_statement_id":"1089975","balance_sheet_id":"1089975"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 27.10.2025 ","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,"13.51","1.69","4.10",3,"334.08","~ 299.00"],[2023,"41.80","5.09","12.48",3,"1 016.92","~ 788.35"]]},"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","0.0","0.14","-0.1",2,"—","—"],["2026. gada 1. ceturksnis","2.74","0.30","2.16",3,"704.02","~ 609.67"],["2025. gada 4. ceturksnis","3.82","1.54","2.24",3,"730.09","~ 616.86"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":4.1,"employees":3,"gross_salary_raw":334.08298295361953,"gross_salary_formatted":"334.08","net_salary_formatted":"~ 299.00","vsaoi_employee_part":"35.08","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":4.1,"employees":3,"gross_salary_raw":334.08298295361953,"gross_salary_formatted":"334.08","net_salary_formatted":"~ 299.00","vsaoi_employee_part":"35.08","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","2014-11-25"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,3,"EUR"],[2018,3,"EUR"],[2015,3,"EUR"],[2016,3,"EUR"],[2019,3,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2014-11-21"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV79ZZZ40103848411","K","SIA","2014-11-25","Rīga, Duntes iela 7",1013,106730753,100003003,"0001000"]]},"securing_measures":{"columns":["securing_measure_type","securing_measure_type_text","type_details","date_from","case_number","institution_identifier","institution_name"],"data":[["PROHIBITION","Aizliegums","Piemērots aizliegums komercķīlas reģistrācijai, pārjaunošanai, grozīšanai Latvijas Republikas Uzņēmumu reģistra komercķīlu reģistrā","2026-07-14","30.4/17.20.3/66717",1000334326,"VID Nodokļu nomaksas veicināšanas pārvalde"],["PROHIBITION","Aizliegums","Piemērots aizliegums komercķīlas reģistrācijai, pārjaunošanai, grozīšanai Latvijas Republikas Uzņēmumu reģistra komercķīlu reģistrā","2025-12-04","30.4/17.20.4/76827",1000334326,"VID Nodokļu nomaksas veicināšanas pārvalde"]]},"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","4763  ","010094","Vidzemes priekšpilsēta","13.51","1.69","4.10",3],[2023,"sabiedrība ar ierobežotu atbildību","4764  ","010095","Zemgales priekšpilsēta","41.80","5.09","12.48",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 06.12.2014 ","nav","nav"," 27.08.2024 "],["ir"," 27.10.2025 ","nav","nav",null]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo 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":[["EM-JAY SIA","2025. gada 4. ceturksnis","3.82","0.31","0.27","1.54","2.24","3"],["EM-JAY SIA","2026. gada 1. ceturksnis","2.74","0.28","0.00","0.30","2.16","3"],["EM-JAY SIA","2026. gada 2. ceturksnis","0.0","-0.04","0.0","0.14","-0.1","2"]]},"pdb_saimndarbibaaptureta_odata":{"columns":["Lemuma_datums","Aizliegts_veikt_darijumus_no","Aizliegts_veikt_darijumus_lidz","Lemuma_par_atjaunosanu_datums"],"data":[[" 11.11.2024 ","14.11.2024","23.02.2025"," 24.02.2025 "]]},"vid_statusi":{"columns":["veids","no_dat","lidz_dat"],"data":[["minalga","2026-06-01","2026-06-30"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income"],"data":[[416201,272389,143812,60393,15728,1916,410,69197,501,68696,68696],[310476,190337,120139,63469,13479,606,5625,38172,2234,35938,35938],[332358,238216,94142,70350,18365,28142,814,32755,1837,30918,30918],[379157,237906,141251,77930,19865,6548,890,49114,3910,45204,45204],[215211,254335,-39124,78463,16811,307,3626,-137717,4676,-142393,-142393]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities"],"data":[[11882,12389,181312,205583,2768,2768,208351,99816,108535,208351],[10042,5400,184233,199675,1641,1641,201316,64843,136473,201316],[15900,6065,189040,211005,3717,3717,214722,61332,153390,214722],[18517,9665,217906,246088,5380,5380,251468,70874,180594,251468],[4994,13460,74835,93289,3813,3813,97102,76901,20201,97102]]}}}