{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203180779","dati_atjaunoti":"2026-10-30","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/40203180779"},"registration_number":"40203180779","company_name":"SIA \"GEMMA doktorāts\"","company_type":"SIA","registered_date":"2018-11-15","area_of_activity":{"nace_code":"8621","nace_description":"Vispārējās ārstu prakses"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,136471,8907,221490,3,"EUR"],[2024,122332,15917,122263,4,"EUR"],[2023,104962,7477,118488,3,"EUR"],[2022,138444,22308,116807,2,"EUR"],[2021,127358,47804,99911,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":136471,"cogs":110285,"gross_prof":26186,"sell_exp":236,"admin_exp":12373,"oth_op_exp":122,"interest_expenses":3798,"income_before_income_taxes":9657,"provision_for_income_taxes":750,"income_after_income_taxes":8907,"net_income":8907},"balance_data":{"cash":17744,"accounts_receivable":11577,"cur_assets":29321,"fixed_assets":192169,"non_cur_assets":192169,"assets":221490,"cur_liab":32626,"non_cur_liab":86654,"equity":102210,"equities":221490},"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",110285,110285,false],["net_turnover_source","gross_profit_calc",26186,26186,false],["gross_profit_calc","selling_exp",236,236,false],["gross_profit_calc","admin_exp",12373,12373,false],["gross_profit_calc","other_op_exp_exp",122,122,false]]}},"financial_ratios":{"current_ratio":{"value":0.898700422975541},"quick_ratio":{"value":0.898700422975541},"net_profit_margin":{"value":0.06526661341970089},"roa":{"value":0.040214005146959234},"roe":{"value":0.0871441150572351},"debt_to_equity":{"value":1.1670090989140005,"negative_equity":false},"interest_coverage":{"value":3.542654028436019},"asset_turnover":{"value":0.6161497133053411},"altman_z_score":{"value":1.5437172385616238},"roce":{"value":0.07124174008810573}},"source_ids":{"financial_statement_id":"2312232","income_statement_id":"2312232","balance_sheet_id":"2312232"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":122332,"cogs":88278,"gross_prof":34054,"sell_exp":253,"admin_exp":15694,"oth_op_exp":25,"interest_expenses":665,"income_before_income_taxes":17417,"provision_for_income_taxes":1500,"income_after_income_taxes":15917,"net_income":15917},"balance_data":{"cash":78089,"accounts_receivable":11072,"cur_assets":89161,"fixed_assets":33102,"non_cur_assets":33102,"assets":122263,"cur_liab":24866,"non_cur_liab":1094,"equity":96303,"equities":122263},"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",88278,88278,false],["net_turnover_source","gross_profit_calc",34054,34054,false],["gross_profit_calc","selling_exp",253,253,false],["gross_profit_calc","admin_exp",15694,15694,false],["gross_profit_calc","other_op_exp_exp",25,25,false]]}},"financial_ratios":{"current_ratio":{"value":3.585659132952626},"quick_ratio":{"value":3.585659132952626},"net_profit_margin":{"value":0.13011313474806266},"roa":{"value":0.1301865650278498},"roe":{"value":0.16528041701712304},"debt_to_equity":{"value":0.26956584945432643,"negative_equity":false},"interest_coverage":{"value":27.19097744360902},"asset_turnover":{"value":1.0005643571644733},"altman_z_score":{"value":4.060340914884955},"roce":{"value":0.18565253549904}},"source_ids":{"financial_statement_id":"1981636","income_statement_id":"1981636","balance_sheet_id":"1981636"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":104962,"cogs":81698,"gross_prof":23264,"sell_exp":179,"admin_exp":12211,"oth_op_rev":1,"oth_op_exp":73,"interest_expenses":1075,"income_before_income_taxes":9727,"provision_for_income_taxes":2250,"income_after_income_taxes":7477,"net_income":7477},"balance_data":{"cash":85211,"accounts_receivable":10705,"cur_assets":95916,"fixed_assets":22572,"non_cur_assets":22572,"assets":118488,"cur_liab":25608,"non_cur_liab":6494,"equity":86386,"equities":118488},"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",81698,81698,false],["net_turnover_source","gross_profit_calc",23264,23264,false],["gross_profit_calc","selling_exp",179,179,false],["gross_profit_calc","admin_exp",12211,12211,false],["gross_profit_calc","other_op_exp_exp",73,73,false]]}},"financial_ratios":{"current_ratio":{"value":3.7455482661668227},"quick_ratio":{"value":3.7455482661668227},"net_profit_margin":{"value":0.07123530420533146},"roa":{"value":0.0631034366349335},"roe":{"value":0.08655337670455861},"debt_to_equity":{"value":0.37161114069409396,"negative_equity":false},"interest_coverage":{"value":10.048372093023255},"asset_turnover":{"value":0.8858449800823712},"altman_z_score":{"value":3.34051066907197},"roce":{"value":0.11630060292850991}},"source_ids":{"financial_statement_id":"1849329","income_statement_id":"1849329","balance_sheet_id":"1849329"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":138444,"cogs":99183,"gross_prof":39261,"sell_exp":144,"admin_exp":13410,"oth_op_rev":70,"interest_expenses":1469,"income_before_income_taxes":24308,"provision_for_income_taxes":2000,"income_after_income_taxes":22308,"net_income":22308},"balance_data":{"cash":79706,"accounts_receivable":9447,"cur_assets":89153,"fixed_assets":27654,"non_cur_assets":27654,"assets":116807,"cur_liab":17413,"non_cur_liab":11485,"equity":87909,"equities":116807},"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",99183,99183,false],["net_turnover_source","gross_profit_calc",39261,39261,false],["gross_profit_calc","selling_exp",144,144,false],["gross_profit_calc","admin_exp",13410,13410,false],["gross_profit_calc","ebit_calc",25707,25707,false]]}},"financial_ratios":{"current_ratio":{"value":5.119910411761328},"quick_ratio":{"value":5.119910411761328},"net_profit_margin":{"value":0.1611337436075236},"roa":{"value":0.19098170486357838},"roe":{"value":0.25376241340477085},"debt_to_equity":{"value":0.328726296511165,"negative_equity":false},"interest_coverage":{"value":17.547311095983662},"asset_turnover":{"value":1.1852371861275437},"altman_z_score":{"value":4.223995387893888},"roce":{"value":0.2593416101575548}},"source_ids":{"financial_statement_id":"1715753","income_statement_id":"1715753","balance_sheet_id":"1715753"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":127358,"cogs":67082,"gross_prof":60276,"sell_exp":108,"admin_exp":10548,"interest_expenses":1816,"income_before_income_taxes":47804,"income_after_income_taxes":47804,"net_income":47804},"balance_data":{"cash":51693,"accounts_receivable":15029,"cur_assets":66722,"fixed_assets":33189,"non_cur_assets":33189,"assets":99911,"cur_liab":10228,"non_cur_liab":16082,"equity":73601,"equities":99911},"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",67082,67082,false],["net_turnover_source","gross_profit_calc",60276,60276,false],["gross_profit_calc","selling_exp",108,108,false],["gross_profit_calc","admin_exp",10548,10548,false],["gross_profit_calc","ebit_calc",49620,49620,false]]}},"financial_ratios":{"current_ratio":{"value":6.523464998044584},"quick_ratio":{"value":6.523464998044584},"net_profit_margin":{"value":0.3753513717238022},"roa":{"value":0.4784658345927876},"roe":{"value":0.6495020448091738},"debt_to_equity":{"value":0.3574679691852013,"negative_equity":false},"interest_coverage":{"value":27.323788546255507},"asset_turnover":{"value":1.274714495901352},"altman_z_score":{"value":5.019540837947826},"roce":{"value":0.5532821158971043}},"source_ids":{"financial_statement_id":"1306132","income_statement_id":"1306132","balance_sheet_id":"1306132"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"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,"32.51","10.10","20.89",5,"1 021.32","~ 791.16"],[2023,"27.13","7.77","17.09",4,"1 044.42","~ 805.92"],[2022,"34.25","10.78","21.46",3,"1 748.64","~ 1 252.03"]]},"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 3. ceturksnis","7.57","2.07","5.5",3,"1 792.64","~ 1 335.54"],["2026. gada 2. ceturksnis","6.53","1.87","4.65",2,"***","***"],["2026. gada 1. ceturksnis","7.20","2.18","5.02",3,"1 636.19","~ 1 231.22"],["2025. gada 4. ceturksnis","6.75","1.79","4.95",3,"1 613.38","~ 1 205.81"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":20.89,"employees":5,"gross_salary_raw":1021.3161239855286,"gross_salary_formatted":"1 021.32","net_salary_formatted":"~ 791.16","vsaoi_employee_part":"107.24","non_taxable_minimum":"299.49","iin_part":"122.92","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":20.89,"employees":5,"gross_salary_raw":1021.3161239855286,"gross_salary_formatted":"1 021.32","net_salary_formatted":"~ 791.16","vsaoi_employee_part":"107.24","non_taxable_minimum":"299.49","iin_part":"122.92","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","2019-11-19"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2019,2,"EUR"],[2021,2,"EUR"],[2022,2,"EUR"],[2024,4,"EUR"],[2020,2,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2018-11-08"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV95ZZZ40203180779","K","SIA","2018-11-15","Rīga, Jūrmalas gatve 74A - 9",1083,119520547,100003003,"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","8621  ","010092","Kurzemes rajons","32.51","10.10","20.89",5],[2023,"sabiedrība ar ierobežotu atbildību","8621  ","010093","Latgales priekšpilsēta","27.13","7.77","17.09",4],[2022,"sabiedrība ar ierobežotu atbildību","8621  ","010093","Latgales priekšpilsēta","34.25","10.78","21.46",3]]},"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":[["GEMMA DOKTORĀTS SIA","2026. gada 3. ceturksnis","7.57","0.0","0.0","2.07","5.5","3"],["GEMMA DOKTORĀTS SIA","2026. gada 2. ceturksnis","6.53","0.0","0.0","1.87","4.65","2"],["GEMMA DOKTORĀTS SIA","2026. gada 1. ceturksnis","7.20","0.00","0.00","2.18","5.02","3"],["GEMMA DOKTORĀTS SIA","2025. gada 4. ceturksnis","6.75","0.00","0.00","1.79","4.95","3"]]}},"eu_funds":{"periods":{"no":"2019-09-12","lidz":"2020-08-27"},"piezime":"Trīs dažādas lomas, kuru naudu NEDRĪKST saskaitīt kopā: saņēmējs = saņemtais ES atbalsts, partneris = dalība bez naudas datiem, izpildītājs = nopelnīts piegādes līgums projektā. \"izmaksats_eur\" ir izmaksātais projekta ATTIECINĀMAIS finansējums (visi avoti kopā), nevis tikai ES daļa. Avots: CFLA, periodi 2014-2020, 2021-2027, Atveseļošanas fonds.","ka_finansejuma_sanemejs":{"projektu_skaits":1,"pabeigti":1,"es_finansejums_eur":6714.67,"attiecinamas_izmaksas_eur":7899.61,"lielakie_projekti":{"columns":["projekts","programma","fonds","es_finansejums_eur","attiecinamas_izmaksas_eur","statuss","sakums","beigas"],"data":[["Uzlabot kvalitatīvu veselības aprūpes pakalpojumu pieejamību, jo īpaši sociālās, teritoriālās atstumtības un nabadzības riskam pakļautajiem iedzīvotājiem, attīstot veselības aprūpes infrastruktūru","Uzlabot kvalitatīvu veselības aprūpes pakalpojumu pieejamību, jo īpaši sociālās, teritoriālās atstumtības un nabadzības riskam pakļautajiem iedzīvotājiem, attīstot veselības aprūpes infrastruktūru 4.kārtas 1.apakškārtas 1.uzsaukums","ERAF",6714.67,7899.61,"Pabeigts","2019-09-12","2020-08-27"]]}}}}