{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203198145","dati_atjaunoti":"2026-10-18","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/40203198145"},"registration_number":"40203198145","company_name":"SIA \"Smart build\"","company_type":"SIA","registered_date":"2019-02-28","area_of_activity":{"nace_code":"4100","nace_description":"Dzīvojamo un nedzīvojamo ēku būvniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,765809,61930,579204,10,"EUR"],[2024,945253,7915,338373,24,"EUR"],[2023,1593641,57433,380117,25,"EUR"],[2022,2609632,-35540,205842,29,"EUR"],[2021,1144596,114811,224927,18,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":10,"type_from_db":"UGP"},"income_data":{"net_turnover":765809,"cogs":682538,"gross_prof":83271,"sell_exp":726,"admin_exp":18419,"oth_op_exp":2196,"income_before_income_taxes":61930,"income_after_income_taxes":61930,"net_income":61930},"balance_data":{"cash":104645,"accounts_receivable":71409,"inventories":400968,"cur_assets":577022,"fixed_assets":2182,"non_cur_assets":2182,"assets":579204,"cur_liab":351368,"equity":227836,"equities":579204},"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",682538,682538,false],["net_turnover_source","gross_profit_calc",83271,83271,false],["gross_profit_calc","selling_exp",726,726,false],["gross_profit_calc","admin_exp",18419,18419,false],["gross_profit_calc","other_op_exp_exp",2196,2196,false]]}},"financial_ratios":{"current_ratio":{"value":1.6422155688622755},"quick_ratio":{"value":0.5010530270257963},"net_profit_margin":{"value":0.08086872836438329},"roa":{"value":0.10692260412566211},"roe":{"value":0.27181832546217455},"debt_to_equity":{"value":1.5421970189083376,"negative_equity":false},"asset_turnover":{"value":1.322174915919089},"altman_z_score":{"value":2.536592620573247},"roce":{"value":0.27181832546217455}},"source_ids":{"financial_statement_id":"2324162","income_statement_id":"2324162","balance_sheet_id":"2324162"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":24,"type_from_db":"UGP"},"income_data":{"net_turnover":945253,"cogs":880290,"gross_prof":64963,"sell_exp":816,"admin_exp":6478,"oth_op_exp":49340,"interest_expenses":381,"income_before_income_taxes":7948,"provision_for_income_taxes":33,"income_after_income_taxes":7915,"net_income":7915},"balance_data":{"cash":493,"accounts_receivable":8816,"inventories":315368,"cur_assets":324677,"fixed_assets":13696,"non_cur_assets":13696,"assets":338373,"cur_liab":172467,"equity":165906,"equities":338373},"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",880290,880290,false],["net_turnover_source","gross_profit_calc",64963,64963,false],["gross_profit_calc","selling_exp",816,816,false],["gross_profit_calc","admin_exp",6478,6478,false],["gross_profit_calc","other_op_exp_exp",49340,49340,false]]}},"financial_ratios":{"current_ratio":{"value":1.8825456464135168},"quick_ratio":{"value":0.053975543147384716},"net_profit_margin":{"value":0.008373419603005756},"roa":{"value":0.023391346236254076},"roe":{"value":0.04770773811676492},"debt_to_equity":{"value":1.0395464901811868,"negative_equity":false},"interest_coverage":{"value":21.860892388451443},"asset_turnover":{"value":2.7935237149536163},"altman_z_score":{"value":4.006253153951361},"roce":{"value":0.050203127071956406}},"source_ids":{"financial_statement_id":"2047552","income_statement_id":"2047552","balance_sheet_id":"2047552"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":25,"type_from_db":"UGP"},"income_data":{"net_turnover":1593641,"cogs":1460918,"gross_prof":132723,"sell_exp":7054,"admin_exp":5426,"oth_op_rev":8553,"oth_op_exp":70423,"interest_expenses":940,"income_before_income_taxes":57433,"income_after_income_taxes":57433,"net_income":57433},"balance_data":{"cash":375,"accounts_receivable":89283,"inventories":258552,"cur_assets":348210,"fixed_assets":31907,"non_cur_assets":31907,"assets":380117,"cur_liab":222126,"equity":157991,"equities":380117},"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",1460918,1460918,false],["net_turnover_source","gross_profit_calc",132723,132723,false],["gross_profit_calc","selling_exp",7054,7054,false],["gross_profit_calc","admin_exp",5426,5426,false],["gross_profit_calc","other_op_exp_exp",70423,70423,false]]}},"financial_ratios":{"current_ratio":{"value":1.5676237810972151},"quick_ratio":{"value":0.4036357742902677},"net_profit_margin":{"value":0.03603885693201919},"roa":{"value":0.15109295295922046},"roe":{"value":0.3635207068757081},"debt_to_equity":{"value":1.405940844731662,"negative_equity":false},"interest_coverage":{"value":62.09893617021277},"asset_turnover":{"value":4.192501256192172},"altman_z_score":{"value":5.549850375814064},"roce":{"value":0.36947041287161925}},"source_ids":{"financial_statement_id":"1934858","income_statement_id":"1934858","balance_sheet_id":"1934858"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":29,"type_from_db":"UGP"},"income_data":{"net_turnover":2609632,"cogs":2606346,"gross_prof":3286,"sell_exp":1324,"admin_exp":35392,"oth_op_rev":413,"oth_op_exp":1600,"interest_expenses":923,"income_before_income_taxes":-35540,"income_after_income_taxes":-35540,"net_income":-35540},"balance_data":{"cash":2424,"accounts_receivable":80945,"inventories":66762,"cur_assets":150131,"fixed_assets":55711,"non_cur_assets":55711,"assets":205842,"cur_liab":96408,"non_cur_liab":8876,"equity":100558,"equities":205842},"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",2606346,2606346,false],["net_turnover_source","gross_profit_calc",3286,3286,false],["gross_profit_calc","selling_exp",1324,1324,false],["gross_profit_calc","admin_exp",35392,35392,false],["gross_profit_calc","other_op_exp_exp",1600,1600,false]]}},"financial_ratios":{"current_ratio":{"value":1.5572462866152186},"quick_ratio":{"value":0.8647518878101402},"net_profit_margin":{"value":-0.013618778433127737},"roa":{"value":-0.17265669785563684},"roe":{"value":-0.35342787247160845},"debt_to_equity":{"value":1.0469977525408223,"negative_equity":false},"interest_coverage":{"value":-37.50487540628386},"asset_turnover":{"value":12.67784028526734},"altman_z_score":{"value":13.132026667597362},"roce":{"value":-0.31632764954218984}},"source_ids":{"financial_statement_id":"1747261","income_statement_id":"1747261","balance_sheet_id":"1747261"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":18,"type_from_db":"UGP"},"income_data":{"net_turnover":1144596,"cogs":1029242,"gross_prof":115354,"sell_exp":416,"admin_exp":2832,"oth_op_rev":4045,"oth_op_exp":265,"interest_expenses":1075,"income_before_income_taxes":114811,"income_after_income_taxes":114811,"net_income":114811},"balance_data":{"cash":3261,"accounts_receivable":100237,"inventories":56179,"cur_assets":159677,"fixed_assets":65250,"non_cur_assets":65250,"assets":224927,"cur_liab":66544,"non_cur_liab":22285,"equity":136098,"equities":224927},"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",1029242,1029242,false],["net_turnover_source","gross_profit_calc",115354,115354,false],["gross_profit_calc","selling_exp",416,416,false],["gross_profit_calc","admin_exp",2832,2832,false],["gross_profit_calc","other_op_exp_exp",265,265,false]]}},"financial_ratios":{"current_ratio":{"value":2.3995702091849003},"quick_ratio":{"value":1.5553318105313778},"net_profit_margin":{"value":0.10030700788749917},"roa":{"value":0.5104367194689833},"roe":{"value":0.8435906479154727},"debt_to_equity":{"value":0.6526840952842804,"negative_equity":false},"interest_coverage":{"value":107.80093023255814},"asset_turnover":{"value":5.088744348166294},"altman_z_score":{"value":8.132219511492018},"roce":{"value":0.7316820618374447}},"source_ids":{"financial_statement_id":"1393732","income_statement_id":"1393732","balance_sheet_id":"1393732"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 11.04.2019 ","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,"30.73","44.56","74.94",24,"763.30","~ 626.27"],[2023,"2.49","42.08","77.62",25,"758.97","~ 623.50"],[2022,"25.57","47.82","81.57",27,"738.51","~ 574.92"]]},"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","0.44","2.96","4.89",8,"597.68","~ 534.93"],["2026. gada 2. ceturksnis","1.09","2.12","4.11",8,"502.35","~ 449.60"],["2026. gada 1. ceturksnis","4.70","3.60","5.74",9,"623.62","~ 556.07"],["2025. gada 4. ceturksnis","6.01","4.71","7.41",10,"724.55","~ 613.16"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":74.94,"employees":24,"gross_salary_raw":763.2981323946416,"gross_salary_formatted":"763.30","net_salary_formatted":"~ 626.27","vsaoi_employee_part":"80.15","non_taxable_minimum":"398.73","iin_part":"56.88","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":74.94,"employees":24,"gross_salary_raw":763.2981323946416,"gross_salary_formatted":"763.30","net_salary_formatted":"~ 626.27","vsaoi_employee_part":"80.15","non_taxable_minimum":"398.73","iin_part":"56.88","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","2019-02-28"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2019,19,"EUR"],[2020,9,"EUR"],[2021,18,"EUR"],[2023,25,"EUR"],[2022,29,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2019-02-18"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV14ZZZ40203198145","K","SIA","2019-02-28","Rīga, Mazā Nometņu iela 24 - 1",1002,119565212,100003003]]},"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","4100  ","010095","Zemgales priekšpilsēta","30.73","44.56","74.94",24],[2023,"sabiedrība ar ierobežotu atbildību","4120  ","010095","Zemgales priekšpilsēta","2.49","42.08","77.62",25],[2022,"sabiedrība ar ierobežotu atbildību","4120  ","010095","Zemgales priekšpilsēta","25.57","47.82","81.57",27]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 11.04.2019 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo 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":[["SMART BUILD SIA","2026. gada 3. ceturksnis","0.44","0.0","7.42","2.96","4.89","8"],["SMART BUILD SIA","2026. gada 2. ceturksnis","1.09","4.6","9.75","2.12","4.11","8"],["SMART BUILD SIA","2026. gada 1. ceturksnis","4.70","0.29","4.94","3.60","5.74","9"],["SMART BUILD SIA","2025. gada 4. ceturksnis","6.01","26.39","32.50","4.71","7.41","10"]]}}}