{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40103890974","dati_atjaunoti":"2026-09-23","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/40103890974"},"registration_number":"40103890974","company_name":"Sabiedrība ar ierobežotu atbildību \"Sereal Sport\"","company_type":"SIA","registered_date":"2015-04-20","area_of_activity":{"nace_code":"1814","nace_description":"Iesiešana un ar to saistīti pakalpojumi"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,125231,28293,65328,5,"EUR"],[2024,154843,-2753,20470,5,"EUR"],[2023,144009,10065,45733,5,"EUR"],[2022,135407,11353,78144,5,"EUR"],[2021,91829,990,66168,5,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":125231,"cogs":92595,"gross_prof":32636,"sell_exp":3561,"admin_exp":6941,"oth_op_rev":17356,"oth_op_exp":10732,"interest_expenses":465,"income_before_income_taxes":28293,"income_after_income_taxes":28293,"net_income":28293},"balance_data":{"cash":3323,"accounts_receivable":58326,"inventories":1455,"cur_assets":63104,"fixed_assets":2224,"non_cur_assets":2224,"assets":65328,"cur_liab":36614,"equity":28714,"equities":65328},"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",92595,92595,false],["net_turnover_source","gross_profit_calc",32636,32636,false],["gross_profit_calc","selling_exp",3561,3561,false],["gross_profit_calc","admin_exp",6941,6941,false],["gross_profit_calc","other_op_exp_exp",10732,10732,false]]}},"financial_ratios":{"current_ratio":{"value":1.723493745561807},"quick_ratio":{"value":1.6837548478723985},"net_profit_margin":{"value":0.22592648785045236},"roa":{"value":0.4330914768552535},"roe":{"value":0.9853381625687818},"debt_to_equity":{"value":1.2751271156926935,"negative_equity":false},"interest_coverage":{"value":61.84516129032258},"asset_turnover":{"value":1.9169575067352438},"altman_z_score":{"value":4.273257997854804},"roce":{"value":1.0015323535557568}},"source_ids":{"financial_statement_id":"2130725","income_statement_id":"2130725","balance_sheet_id":"2130725"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":154843,"cogs":139544,"gross_prof":15299,"sell_exp":3415,"admin_exp":9040,"oth_op_rev":1400,"oth_op_exp":997,"income_before_income_taxes":3247,"provision_for_income_taxes":6000,"income_after_income_taxes":-2753,"net_income":-2753},"balance_data":{"cash":287,"accounts_receivable":1903,"inventories":3640,"cur_assets":5830,"fixed_assets":14640,"non_cur_assets":14640,"assets":20470,"cur_liab":20049,"equity":421,"equities":20470},"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",139544,139544,false],["net_turnover_source","gross_profit_calc",15299,15299,false],["gross_profit_calc","selling_exp",3415,3415,false],["gross_profit_calc","admin_exp",9040,9040,false],["gross_profit_calc","other_op_exp_exp",997,997,false]]}},"financial_ratios":{"current_ratio":{"value":0.2907875704523916},"quick_ratio":{"value":0.10923238066736496},"net_profit_margin":{"value":-0.017779299031922657},"roa":{"value":-0.13448949682462139},"roe":{"value":-6.539192399049881},"debt_to_equity":{"value":47.62232779097387,"negative_equity":false},"asset_turnover":{"value":7.5643869076697605},"altman_z_score":{"value":7.570290179005257},"roce":{"value":7.712589073634204}},"source_ids":{"financial_statement_id":"1977608","income_statement_id":"1977608","balance_sheet_id":"1977608"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":144009,"cogs":118370,"gross_prof":25639,"sell_exp":4252,"admin_exp":9456,"oth_op_rev":2,"oth_op_exp":868,"income_before_income_taxes":11065,"provision_for_income_taxes":1000,"income_after_income_taxes":10065,"net_income":10065},"balance_data":{"cash":404,"accounts_receivable":1821,"inventories":24865,"cur_assets":27090,"fixed_assets":18643,"non_cur_assets":18643,"assets":45733,"cur_liab":12562,"non_cur_liab":5996,"equity":27175,"equities":45733},"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",118370,118370,false],["net_turnover_source","gross_profit_calc",25639,25639,false],["gross_profit_calc","selling_exp",4252,4252,false],["gross_profit_calc","admin_exp",9456,9456,false],["gross_profit_calc","other_op_exp_exp",868,868,false]]}},"financial_ratios":{"current_ratio":{"value":2.1565037414424455},"quick_ratio":{"value":0.17712147747174017},"net_profit_margin":{"value":0.06989146511676353},"roa":{"value":0.220081779021713},"roe":{"value":0.3703771849126035},"debt_to_equity":{"value":0.6829070837166513,"negative_equity":false},"asset_turnover":{"value":3.1489077908731113},"altman_z_score":{"value":5.240424774850926},"roce":{"value":0.33357450785324533}},"source_ids":{"financial_statement_id":"1867747","income_statement_id":"1867747","balance_sheet_id":"1867747"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":135407,"cogs":108555,"gross_prof":26852,"sell_exp":7263,"admin_exp":7690,"oth_op_rev":205,"oth_op_exp":751,"income_before_income_taxes":11353,"income_after_income_taxes":11353,"net_income":11353},"balance_data":{"cash":2572,"accounts_receivable":26069,"inventories":27267,"cur_assets":55908,"fixed_assets":22236,"non_cur_assets":22236,"assets":78144,"cur_liab":21462,"non_cur_liab":35573,"equity":21109,"equities":78144},"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",108555,108555,false],["net_turnover_source","gross_profit_calc",26852,26852,false],["gross_profit_calc","selling_exp",7263,7263,false],["gross_profit_calc","admin_exp",7690,7690,false],["gross_profit_calc","other_op_exp_exp",751,751,false]]}},"financial_ratios":{"current_ratio":{"value":2.6049762370701703},"quick_ratio":{"value":1.3344981828347777},"net_profit_margin":{"value":0.08384352359922308},"roa":{"value":0.14528306715806716},"roe":{"value":0.5378274669572221},"debt_to_equity":{"value":2.7019280875455967,"negative_equity":false},"asset_turnover":{"value":1.732788185913186},"altman_z_score":{"value":2.881016086193913},"roce":{"value":0.20029286193147736}},"source_ids":{"financial_statement_id":"1465699","income_statement_id":"1465699","balance_sheet_id":"1465699"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":91829,"cogs":82035,"gross_prof":9794,"sell_exp":3791,"admin_exp":5525,"oth_op_rev":984,"oth_op_exp":472,"income_before_income_taxes":990,"income_after_income_taxes":990,"net_income":990},"balance_data":{"cash":3224,"accounts_receivable":21045,"inventories":15786,"cur_assets":40055,"fixed_assets":26113,"non_cur_assets":26113,"assets":66168,"cur_liab":40836,"non_cur_liab":15576,"equity":9756,"equities":66168},"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",82035,82035,false],["net_turnover_source","gross_profit_calc",9794,9794,false],["gross_profit_calc","selling_exp",3791,3791,false],["gross_profit_calc","admin_exp",5525,5525,false],["gross_profit_calc","other_op_exp_exp",472,472,false]]}},"financial_ratios":{"current_ratio":{"value":0.980874718385738},"quick_ratio":{"value":0.5943040454500931},"net_profit_margin":{"value":0.010780907992028662},"roa":{"value":0.014961915125136017},"roe":{"value":0.1014760147601476},"debt_to_equity":{"value":5.782287822878229,"negative_equity":false},"asset_turnover":{"value":1.3878158626526418},"altman_z_score":{"value":1.6205836659071373},"roce":{"value":0.039081004263382284}},"source_ids":{"financial_statement_id":"1352295","income_statement_id":"1352295","balance_sheet_id":"1352295"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 29.04.2015 ","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,"25.23","6.24","14.06",5,"687.40","~ 577.76"],[2023,"25.56","6.69","16.19",5,"791.53","~ 644.31"]]},"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","3.56","1.27","4.35",6,"708.91","~ 612.93"],["2026. gada 1. ceturksnis","4.74","1.12","4.23",6,"689.35","~ 599.89"],["2025. gada 4. ceturksnis","3.57","0.93","3.64",5,"711.84","~ 604.69"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.06,"employees":5,"gross_salary_raw":687.396108340667,"gross_salary_formatted":"687.40","net_salary_formatted":"~ 577.76","vsaoi_employee_part":"72.18","non_taxable_minimum":"427.92","iin_part":"37.46","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.06,"employees":5,"gross_salary_raw":687.396108340667,"gross_salary_formatted":"687.40","net_salary_formatted":"~ 577.76","vsaoi_employee_part":"72.18","non_taxable_minimum":"427.92","iin_part":"37.46","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",3000,"EUR","2015-04-20"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,8,"EUR"],[2018,6,"EUR"],[2015,5,"EUR"],[2016,8,"EUR"],[2019,5,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2015-04-16"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV37ZZZ40103890974","K","SIA","2015-04-20","Rīga, Codes iela 13A",1058,103614222,100003003,"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","1814  ","010095","Zemgales priekšpilsēta","25.23","6.24","14.06",5],[2023,"sabiedrība ar ierobežotu atbildību","1812  ","010095","Zemgales priekšpilsēta","25.56","6.69","16.19",5]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 29.04.2015 ","nav","nav"]]},"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":[["SEREAL SPORT SIA","2025. gada 4. ceturksnis","3.57","0.33","1.33","0.93","3.64","5"],["SEREAL SPORT SIA","2026. gada 1. ceturksnis","4.74","0.50","1.12","1.12","4.23","6"],["SEREAL SPORT SIA","2026. gada 2. ceturksnis","3.56","0.0","2.08","1.27","4.35","6"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes"],"data":[[141977,128146,13831,5564,3880,1,3544,844,844,844,null],[107183,96245,10938,6197,3306,null,43,1392,1392,1392,null],[91829,82035,9794,3791,5525,984,472,990,990,990,null],[135407,108555,26852,7263,7690,205,751,11353,11353,11353,null],[144009,118370,25639,4252,9456,2,868,11065,10065,10065,1000]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","non_cur_liab"],"data":[[7877,27173,32150,67200,1742,1742,68942,61568,7374,68942,null],[12509,18799,14228,45536,1373,1373,46909,38143,8766,46909,null],[3224,21045,15786,40055,26113,26113,66168,40836,9756,66168,15576],[2572,26069,27267,55908,22236,22236,78144,21462,21109,78144,35573],[404,1821,24865,27090,18643,18643,45733,12562,27175,45733,5996]]}}}