{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203032551","dati_atjaunoti":"2026-11-11","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/40203032551"},"registration_number":"40203032551","company_name":"ART MANOR SIA","company_type":"SIA","registered_date":"2016-11-15","area_of_activity":{"nace_code":"9013","nace_description":"Cita mākslas jaunrade"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,2244,1181,12903,0,"EUR"],[2024,554,-2055,10366,0,"EUR"],[2023,719,102,3745,0,"EUR"],[2022,3681,43,1762,1,"EUR"],[2021,0,-2362,874,0,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":2244,"cogs":105,"gross_prof":2139,"sell_exp":39,"admin_exp":823,"oth_op_exp":44,"interest_expenses":2,"income_before_income_taxes":1231,"provision_for_income_taxes":50,"income_after_income_taxes":1181,"net_income":1181},"balance_data":{"cash":774,"accounts_receivable":6,"inventories":5387,"cur_assets":6167,"fixed_assets":6736,"non_cur_assets":6736,"assets":12903,"cur_liab":1527,"non_cur_liab":13810,"equity":-2434,"equities":12903},"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",105,105,false],["net_turnover_source","gross_profit_calc",2139,2139,false],["gross_profit_calc","selling_exp",39,39,false],["gross_profit_calc","admin_exp",823,823,false],["gross_profit_calc","other_op_exp_exp",44,44,false]]}},"financial_ratios":{"current_ratio":{"value":4.038637851997381},"quick_ratio":{"value":0.5108055009823183},"net_profit_margin":{"value":0.5262923351158645},"roa":{"value":0.09152910175928079},"roe":{"value":-0.48520953163516845},"debt_to_equity":{"value":-6.301150369761709,"negative_equity":true},"interest_coverage":{"value":616.5},"asset_turnover":{"value":0.17391304347826086},"altman_z_score":{"value":0.5018741410870629},"roce":{"value":0.10838607594936708}},"source_ids":{"financial_statement_id":"2209915","income_statement_id":"2209915","balance_sheet_id":"2209915"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":554,"cogs":1796,"gross_prof":-1242,"admin_exp":763,"income_before_income_taxes":-2005,"provision_for_income_taxes":50,"income_after_income_taxes":-2055,"net_income":-2055},"balance_data":{"cash":325,"accounts_receivable":680,"inventories":4780,"cur_assets":5785,"fixed_assets":4581,"non_cur_assets":4581,"assets":10366,"cur_liab":171,"non_cur_liab":13810,"equity":-3615,"equities":10366},"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",1796,1796,false],["net_turnover_source","gross_profit_calc",1242,-1242,true],["gross_profit_calc","admin_exp",763,763,false],["gross_profit_calc","ebit_calc",2005,-2005,true],["ebit_calc","ebt_calc",2005,-2005,true]]}},"financial_ratios":{"current_ratio":{"value":33.83040935672515},"quick_ratio":{"value":5.87719298245614},"net_profit_margin":{"value":-3.7093862815884475},"roa":{"value":-0.19824426008103416},"roe":{"value":0.5684647302904564},"debt_to_equity":{"value":-3.867496542185339,"negative_equity":true},"asset_turnover":{"value":0.053443951379509934},"altman_z_score":{"value":-0.5632867512527648},"roce":{"value":-0.19666503187837175}},"source_ids":{"financial_statement_id":"2053256","income_statement_id":"2053256","balance_sheet_id":"2053256"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":719,"cogs":14,"gross_prof":705,"admin_exp":548,"interest_expenses":5,"income_before_income_taxes":152,"provision_for_income_taxes":50,"income_after_income_taxes":102,"net_income":102},"balance_data":{"cash":30,"accounts_receivable":211,"inventories":2720,"cur_assets":2961,"fixed_assets":784,"non_cur_assets":784,"assets":3745,"cur_liab":5305,"equity":-1560,"equities":3745},"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",14,14,false],["net_turnover_source","gross_profit_calc",705,705,false],["gross_profit_calc","admin_exp",548,548,false],["gross_profit_calc","ebit_calc",157,157,false],["ebit_calc","ebt_calc",157,157,false]]}},"financial_ratios":{"current_ratio":{"value":0.5581526861451461},"quick_ratio":{"value":0.045428840716305374},"net_profit_margin":{"value":0.14186369958275383},"roa":{"value":0.027236315086782377},"roe":{"value":-0.06538461538461539},"debt_to_equity":{"value":-3.4006410256410255,"negative_equity":true},"interest_coverage":{"value":31.4},"asset_turnover":{"value":0.19198931909212283},"altman_z_score":{"value":-0.6032409727578965},"roce":{"value":-0.10064102564102564}},"source_ids":{"financial_statement_id":"1910677","income_statement_id":"1910677","balance_sheet_id":"1910677"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":3681,"cogs":3150,"gross_prof":531,"sell_exp":303,"oth_op_exp":135,"income_before_income_taxes":93,"provision_for_income_taxes":50,"income_after_income_taxes":43,"net_income":43},"balance_data":{"cash":902,"accounts_receivable":60,"inventories":800,"cur_assets":1762,"assets":1762,"cur_liab":3423,"equity":-1661,"equities":1762},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",3150,3150,false],["net_turnover_source","gross_profit_calc",531,531,false],["gross_profit_calc","selling_exp",303,303,false],["gross_profit_calc","other_op_exp_exp",135,135,false],["gross_profit_calc","ebit_calc",93,93,false]]}},"financial_ratios":{"current_ratio":{"value":0.5147531405200116},"quick_ratio":{"value":0.28104002337131173},"net_profit_margin":{"value":0.011681608258625374},"roa":{"value":0.024404086265607264},"roe":{"value":-0.02588801926550271},"debt_to_equity":{"value":-2.0608067429259482,"negative_equity":true},"asset_turnover":{"value":2.0891032917139616},"altman_z_score":{"value":0.5707621532976335},"roce":{"value":-0.055990367248645395}},"source_ids":{"financial_statement_id":"1738365","income_statement_id":"1738365","balance_sheet_id":"1738365"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"cogs":1485,"gross_prof":-1485,"sell_exp":447,"admin_exp":327,"oth_op_exp":53,"income_before_income_taxes":-2312,"provision_for_income_taxes":50,"income_after_income_taxes":-2362,"net_income":-2362},"balance_data":{"cash":16,"accounts_receivable":29,"inventories":800,"cur_assets":845,"intangible_assets":29,"non_cur_assets":29,"assets":874,"cur_liab":2578,"equity":-1704,"equities":874},"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",1485,1485,false],["net_turnover_source","gross_profit_calc",1485,-1485,true],["gross_profit_calc","selling_exp",447,447,false],["gross_profit_calc","admin_exp",327,327,false],["gross_profit_calc","other_op_exp_exp",53,53,false]]}},"financial_ratios":{"current_ratio":{"value":0.3277734678044996},"quick_ratio":{"value":0.017455391776570985},"roa":{"value":-2.7025171624713957},"roe":{"value":1.386150234741784},"debt_to_equity":{"value":-1.5129107981220657,"negative_equity":true},"altman_z_score":{"value":-11.569639154933578},"roce":{"value":1.3568075117370892}},"source_ids":{"financial_statement_id":"1384384","income_statement_id":"1384384","balance_sheet_id":"1384384"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 02.12.2016 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav"},"tax_table":{"columns":["Taksacijas_gads","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","avg_gross_salary","avg_net_salary"],"data":[[2024,-0.91,"—","—"],[2023,-0.4,"—","—"],[2022,-0.1,"—","—"]]},"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"],"data":[["2026. gada 3. ceturksnis","0.05","0.0","0.0","—","—"],["2026. gada 2. ceturksnis","-0.03","0.0","0.0","—","—"],["2026. gada 1. ceturksnis","0.03","0.0","0.0","—","—"],["2025. gada 4. ceturksnis"," -0.05","0.00","0.00","—","—"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2016-11-30"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,0,"EUR"],[2021,0,"EUR"],[2022,1,"EUR"],[2023,0,"EUR"],[2025,0,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2016-11-08"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2025-07-04","Sabiedrība ar ierobežotu atbildību \"ROJAL BLUE\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV31ZZZ40203032551","K","SIA","2016-11-15","Rīga, Vaidavas iela 13 - 24B",1084,119135618,100003003,"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","Nosaukums"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","9013","010094","Vidzemes priekšpilsēta",-0.91,null],[2023,"sabiedrība ar ierobežotu atbildību","9003","010094","Vidzemes priekšpilsēta",-0.4,null],[2022,"sabiedrība ar ierobežotu atbildību","9003  ","010094","Vidzemes priekšpilsēta",-0.1,"Sabiedrība ar ierobežotu atbildību \"ROJAL BLUE\""]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 02.12.2016 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","06.10.2026"]]},"pdb_samaksato_nodoklu_kopsummas_cet":{"columns":["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":[["2026. gada 3. ceturksnis","0.05","0.05","0.0","0.0","0.0","0"],["2026. gada 2. ceturksnis","-0.03","0.04","0.07","0.0","0.0","0"],["2026. gada 1. ceturksnis","0.03","0.0","0.02","0.0","0.0","0"],["2025. gada 4. ceturksnis"," -0.05","0.00","0.05","0.00","0.00","0"]]}}}