{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203314807","dati_atjaunoti":"2026-11-02","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/40203314807"},"registration_number":"40203314807","company_name":"SIA HM CONSTRUCTIONS","company_type":"SIA","registered_date":"2021-05-05","area_of_activity":{"nace_code":"1623","nace_description":"Citu galdnieku un namdaru būvizstrādājumu ražošana"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,0,-33959,61220,1,"EUR"],[2024,420777,186534,222301,6,"EUR"],[2023,177920,12834,33754,4,"EUR"],[2022,97802,8077,24609,3,"EUR"],[2021,24396,6802,7508,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"cogs":31215,"gross_prof":-31215,"admin_exp":2740,"oth_op_exp":4,"income_before_income_taxes":-33959,"income_after_income_taxes":-33959,"net_income":-33959},"balance_data":{"cash":3304,"accounts_receivable":633,"cur_assets":3937,"fixed_assets":57283,"non_cur_assets":57283,"assets":61220,"equity":61220,"equities":61220},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",31215,31215,false],["net_turnover_source","gross_profit_calc",31215,-31215,true],["gross_profit_calc","admin_exp",2740,2740,false],["gross_profit_calc","other_op_exp_exp",4,4,false],["gross_profit_calc","ebit_calc",33959,-33959,true]]}},"financial_ratios":{"roa":{"value":-0.554704344985299},"roe":{"value":-0.554704344985299},"debt_to_equity":{"negative_equity":false},"altman_z_score":{"value":-0.8303568114995102},"roce":{"value":-0.554704344985299}},"source_ids":{"financial_statement_id":"2306478","income_statement_id":"2306478","balance_sheet_id":"2306478"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":420777,"cogs":228171,"gross_prof":192606,"admin_exp":6072,"income_before_income_taxes":186534,"income_after_income_taxes":186534,"net_income":186534},"balance_data":{"cash":18797,"accounts_receivable":142787,"cur_assets":161584,"fixed_assets":60717,"non_cur_assets":60717,"assets":222301,"cur_liab":7554,"equity":214747,"equities":222301},"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",228171,228171,false],["net_turnover_source","gross_profit_calc",192606,192606,false],["gross_profit_calc","admin_exp",6072,6072,false],["gross_profit_calc","ebit_calc",186534,186534,false],["ebit_calc","ebt_calc",186534,186534,false]]}},"financial_ratios":{"current_ratio":{"value":21.390521577971935},"quick_ratio":{"value":21.390521577971935},"net_profit_margin":{"value":0.4433084507946014},"roa":{"value":0.8391055370871027},"roe":{"value":0.8686221460602477},"debt_to_equity":{"value":0.03517627720061282,"negative_equity":false},"asset_turnover":{"value":1.892825493362603},"altman_z_score":{"value":17.75102552928267},"roce":{"value":0.8686221460602477}},"source_ids":{"financial_statement_id":"1990114","income_statement_id":"1990114","balance_sheet_id":"1990114"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":177920,"cogs":162846,"gross_prof":15074,"admin_exp":2227,"interest_expenses":13,"income_before_income_taxes":12834,"income_after_income_taxes":12834,"net_income":12834},"balance_data":{"cash":16882,"accounts_receivable":2436,"cur_assets":19318,"fixed_assets":14436,"non_cur_assets":14436,"assets":33754,"cur_liab":5541,"equity":28213,"equities":33754},"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",162846,162846,false],["net_turnover_source","gross_profit_calc",15074,15074,false],["gross_profit_calc","admin_exp",2227,2227,false],["gross_profit_calc","ebit_calc",12847,12847,false],["ebit_calc","ebt_calc",12847,12847,false]]}},"financial_ratios":{"current_ratio":{"value":3.4863743006677494},"quick_ratio":{"value":3.4863743006677494},"net_profit_margin":{"value":0.07213354316546762},"roa":{"value":0.38022160336552707},"roe":{"value":0.4548966788359976},"debt_to_equity":{"value":0.19639882323751462,"negative_equity":false},"interest_coverage":{"value":988.2307692307693},"asset_turnover":{"value":5.271078983231617},"altman_z_score":{"value":9.582195588313278},"roce":{"value":0.45535745932726046}},"source_ids":{"financial_statement_id":"1795652","income_statement_id":"1795652","balance_sheet_id":"1795652"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":97802,"cogs":87167,"gross_prof":10635,"admin_exp":2558,"income_before_income_taxes":8077,"income_after_income_taxes":8077,"net_income":8077},"balance_data":{"cash":17697,"accounts_receivable":1132,"cur_assets":18829,"fixed_assets":5780,"non_cur_assets":5780,"assets":24609,"cur_liab":9230,"equity":15379,"equities":24609},"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",87167,87167,false],["net_turnover_source","gross_profit_calc",10635,10635,false],["gross_profit_calc","admin_exp",2558,2558,false],["gross_profit_calc","ebit_calc",8077,8077,false],["ebit_calc","ebt_calc",8077,8077,false]]}},"financial_ratios":{"current_ratio":{"value":2.039978331527627},"quick_ratio":{"value":2.039978331527627},"net_profit_margin":{"value":0.08258522320606941},"roa":{"value":0.3282132553130968},"roe":{"value":0.5251966967943299},"debt_to_equity":{"value":0.6001690617075233,"negative_equity":false},"asset_turnover":{"value":3.9742370677394447},"altman_z_score":{"value":6.494842477188295},"roce":{"value":0.5251966967943299}},"source_ids":{"financial_statement_id":"1712407","income_statement_id":"1712407","balance_sheet_id":"1712407"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":24396,"cogs":16917,"gross_prof":7479,"admin_exp":677,"income_before_income_taxes":6802,"income_after_income_taxes":6802,"net_income":6802},"balance_data":{"cash":6410,"accounts_receivable":180,"cur_assets":6590,"fixed_assets":918,"non_cur_assets":918,"assets":7508,"cur_liab":206,"equity":7302,"equities":7508},"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",16917,16917,false],["net_turnover_source","gross_profit_calc",7479,7479,false],["gross_profit_calc","admin_exp",677,677,false],["gross_profit_calc","ebit_calc",6802,6802,false],["ebit_calc","ebt_calc",6802,6802,false]]}},"financial_ratios":{"current_ratio":{"value":31.990291262135923},"quick_ratio":{"value":31.990291262135923},"net_profit_margin":{"value":0.278816199376947},"roa":{"value":0.905966968566862},"roe":{"value":0.9315256094220762},"debt_to_equity":{"value":0.02821144891810463,"negative_equity":false},"asset_turnover":{"value":3.249334043686734},"altman_z_score":{"value":22.378668180478037},"roce":{"value":0.9315256094220762}},"source_ids":{"financial_statement_id":"1380603","income_statement_id":"1380603","balance_sheet_id":"1380603"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"N","Skaidrojums":"Neaktīvs nodokļu maksātājs","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 25.05.2021 ","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,"46.47","19.74","34.57",5,"1 690.13","~ 1 218.59"],[2023,"26.79","11.65","20.54",4,"1 255.26","~ 940.67"],[2022,"11.82","4.51","10.57",2,"***","***"]]},"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":[["2025. gada 4. ceturksnis"," -0.60","0.00","0.00","—","—"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":34.57,"employees":5,"gross_salary_raw":1690.1339591277992,"gross_salary_formatted":"1 690.13","net_salary_formatted":"~ 1 218.59","vsaoi_employee_part":"177.46","non_taxable_minimum":"42.25","iin_part":"294.08","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":34.57,"employees":5,"gross_salary_raw":1690.1339591277992,"gross_salary_formatted":"1 690.13","net_salary_formatted":"~ 1 218.59","vsaoi_employee_part":"177.46","non_taxable_minimum":"42.25","iin_part":"294.08","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",500,"EUR","2021-05-05"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2021,1,"EUR"],[2022,3,"EUR"],[2023,4,"EUR"],[2024,6,"EUR"],[2025,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2021-04-22"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV21ZZZ40203314807","K","SIA","2021-05-05","Talsu nov., Talsi, Vēju iela 8",3201,101240976,100016253,100003630,"0880201"]]},"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","1623  ","051220","Talsi","46.47","19.74","34.57",5],[2023,"sabiedrība ar ierobežotu atbildību","1623  ","051220","Talsi","26.79","11.65","20.54",4],[2022,"sabiedrība ar ierobežotu atbildību","1623  ","051220","Talsi","11.82","4.51","10.57",2]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 25.05.2021 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["N","Neaktīvs nodokļu maksātājs","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":[["HM CONSTRUCTIONS SIA","2026. gada 3. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["HM CONSTRUCTIONS SIA","2026. gada 2. ceturksnis","0.0","0.0","0.0","0.0","0.0","0"],["HM CONSTRUCTIONS SIA","2026. gada 1. ceturksnis","0.00","0.00","0.00","0.00","0.00","0"],["HM CONSTRUCTIONS SIA","2025. gada 4. ceturksnis"," -0.60","0.00","0.60","0.00","0.00","0"]]}}}