{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203315978","dati_atjaunoti":"2026-11-03","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/40203315978"},"registration_number":"40203315978","company_name":"SIA \"B&A\"","company_type":"SIA","registered_date":"2021-05-07","area_of_activity":{"nace_code":"4771","nace_description":"Apģērbu mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,15119,-10429,11218,1,"EUR"],[2024,31897,-15171,14098,1,"EUR"],[2023,40955,7287,22923,1,"EUR"],[2022,27536,9194,13978,0,"EUR"],[2021,10675,3113,4514,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":15119,"cogs":20792,"gross_prof":-5673,"sell_exp":2803,"admin_exp":890,"oth_op_exp":1013,"income_before_income_taxes":-10379,"provision_for_income_taxes":50,"income_after_income_taxes":-10429,"net_income":-10429},"balance_data":{"cash":9046,"accounts_receivable":154,"inventories":2018,"cur_assets":11218,"assets":11218,"cur_liab":17223,"equity":-6005,"equities":11218},"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",20792,20792,false],["net_turnover_source","gross_profit_calc",5673,-5673,true],["gross_profit_calc","selling_exp",2803,2803,false],["gross_profit_calc","admin_exp",890,890,false],["gross_profit_calc","other_op_exp_exp",1013,1013,false]]}},"financial_ratios":{"current_ratio":{"value":0.6513383266562155},"quick_ratio":{"value":0.5341694246066306},"net_profit_margin":{"value":-0.6897942985647199},"roa":{"value":-0.9296666072383669},"roe":{"value":1.7367194004995836},"debt_to_equity":{"value":-2.8681099084096586,"negative_equity":true},"asset_turnover":{"value":1.3477446960242467},"altman_z_score":{"value":-2.513224406637515},"roce":{"value":1.7283930058284762}},"source_ids":{"financial_statement_id":"2293150","income_statement_id":"2293150","balance_sheet_id":"2293150"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":31897,"cogs":37407,"gross_prof":-5510,"sell_exp":5278,"admin_exp":3309,"oth_op_rev":496,"oth_op_exp":1570,"income_before_income_taxes":-15171,"income_after_income_taxes":-15171,"net_income":-15171},"balance_data":{"cash":9606,"inventories":4380,"cur_assets":13986,"fixed_assets":112,"non_cur_assets":112,"assets":14098,"cur_liab":9674,"equity":4424,"equities":14098},"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",37407,37407,false],["net_turnover_source","gross_profit_calc",5510,-5510,true],["gross_profit_calc","selling_exp",5278,5278,false],["gross_profit_calc","admin_exp",3309,3309,false],["gross_profit_calc","other_op_exp_exp",1570,1570,false]]}},"financial_ratios":{"current_ratio":{"value":1.4457308248914615},"quick_ratio":{"value":0.9929708497002274},"net_profit_margin":{"value":-0.47562466689657334},"roa":{"value":-1.0761100865370974},"roe":{"value":-3.429249547920434},"debt_to_equity":{"value":2.1867088607594938,"negative_equity":false},"asset_turnover":{"value":2.262519506312952},"altman_z_score":{"value":-0.4083177535009739},"roce":{"value":-3.429249547920434}},"source_ids":{"financial_statement_id":"2041607","income_statement_id":"2041607","balance_sheet_id":"2041607"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":40955,"cogs":26879,"gross_prof":14076,"sell_exp":2221,"admin_exp":3437,"oth_op_exp":1131,"income_before_income_taxes":7287,"income_after_income_taxes":7287,"net_income":7287},"balance_data":{"cash":12042,"inventories":10360,"cur_assets":22402,"fixed_assets":521,"non_cur_assets":521,"assets":22923,"cur_liab":3328,"equity":19595,"equities":22923},"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",26879,26879,false],["net_turnover_source","gross_profit_calc",14076,14076,false],["gross_profit_calc","selling_exp",2221,2221,false],["gross_profit_calc","admin_exp",3437,3437,false],["gross_profit_calc","other_op_exp_exp",1131,1131,false]]}},"financial_ratios":{"current_ratio":{"value":6.7313701923076925},"quick_ratio":{"value":3.618389423076923},"net_profit_margin":{"value":0.1779269930411427},"roa":{"value":0.3178903284910352},"roe":{"value":0.3718805817810666},"debt_to_equity":{"value":0.16983924470528197,"negative_equity":false},"asset_turnover":{"value":1.786633512192994},"altman_z_score":{"value":6.564311841702908},"roce":{"value":0.3718805817810666}},"source_ids":{"financial_statement_id":"1911048","income_statement_id":"1911048","balance_sheet_id":"1911048"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":0,"type_from_db":"UGP"},"income_data":{"net_turnover":27536,"cogs":15178,"gross_prof":12358,"sell_exp":1563,"admin_exp":1326,"oth_op_exp":275,"income_before_income_taxes":9194,"income_after_income_taxes":9194,"net_income":9194},"balance_data":{"cash":12988,"inventories":60,"cur_assets":13048,"fixed_assets":930,"non_cur_assets":930,"assets":13978,"cur_liab":1670,"equity":12308,"equities":13978},"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",15178,15178,false],["net_turnover_source","gross_profit_calc",12358,12358,false],["gross_profit_calc","selling_exp",1563,1563,false],["gross_profit_calc","admin_exp",1326,1326,false],["gross_profit_calc","other_op_exp_exp",275,275,false]]}},"financial_ratios":{"current_ratio":{"value":7.813173652694611},"quick_ratio":{"value":7.777245508982036},"net_profit_margin":{"value":0.33389018012783267},"roa":{"value":0.6577478895407068},"roe":{"value":0.7469938251543712},"debt_to_equity":{"value":0.13568410789730256,"negative_equity":false},"asset_turnover":{"value":1.9699527829446273},"altman_z_score":{"value":8.434499981579265},"roce":{"value":0.7469938251543712}},"source_ids":{"financial_statement_id":"1759871","income_statement_id":"1759871","balance_sheet_id":"1759871"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":10675,"cogs":4784,"gross_prof":5891,"sell_exp":2036,"admin_exp":742,"income_before_income_taxes":3113,"income_after_income_taxes":3113,"net_income":3113},"balance_data":{"cash":4454,"inventories":60,"cur_assets":4514,"assets":4514,"cur_liab":1400,"equity":3114,"equities":4514},"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",4784,4784,false],["net_turnover_source","gross_profit_calc",5891,5891,false],["gross_profit_calc","selling_exp",2036,2036,false],["gross_profit_calc","admin_exp",742,742,false],["gross_profit_calc","ebit_calc",3113,3113,false]]}},"financial_ratios":{"current_ratio":{"value":3.224285714285714},"quick_ratio":{"value":3.1814285714285715},"net_profit_margin":{"value":0.291615925058548},"roa":{"value":0.6896322552060257},"roe":{"value":0.9996788696210661},"debt_to_equity":{"value":0.449582530507386,"negative_equity":false},"asset_turnover":{"value":2.364864864864865},"altman_z_score":{"value":6.515953876827647},"roce":{"value":0.9996788696210661}},"source_ids":{"financial_statement_id":"1399110","income_statement_id":"1399110","balance_sheet_id":"1399110"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 28.12.2023 ","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,"5.06","0.00","2.05",1,"***","***"],[2023,"1.14","0.00","0.21",null,"—","—"]]},"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","0.91","0.0","0.0",1,"—","—"],["2026. gada 2. ceturksnis","0.36","0.0","0.0",1,"—","—"],["2026. gada 1. ceturksnis","0.60","0.00","0.00",1,"—","—"],["2025. gada 4. ceturksnis","0.21","0.00","0.00",1,"—","—"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",1,"EUR","2021-05-07"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2021,1,"EUR"],[2023,1,"EUR"],[2022,0,"EUR"],[2024,1,"EUR"],[2025,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2021-04-27"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV26ZZZ40203315978","K","SIA","2021-05-07","Rīga, Kaivas iela 50 k-1 - 143D",1021,117897175,100003003,"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","4771  ","010094","Vidzemes priekšpilsēta","5.06","0.00","2.05",1],[2023,"sabiedrība ar ierobežotu atbildību","4771  ","010094","Vidzemes priekšpilsēta","1.14","0.00","0.21",null],[2022,"sabiedrība ar ierobežotu atbildību","4771  ","010094","Vidzemes priekšpilsēta","0.00","0.00","0.00",null]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 28.12.2023 ","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":[["B&A SIA","2026. gada 3. ceturksnis","0.91","0.91","0.0","0.0","0.0","1"],["B&A SIA","2026. gada 2. ceturksnis","0.36","0.35","0.0","0.0","0.0","1"],["B&A SIA","2026. gada 1. ceturksnis","0.60","0.55","0.00","0.00","0.00","1"],["B&A SIA","2025. gada 4. ceturksnis","0.21","0.21","0.00","0.00","0.00","1"]]}}}