{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203330055","dati_atjaunoti":"2026-08-30","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"40203330055","company_name":"Sabiedrība ar ierobežotu atbildību \"SPAR Latvija\"","company_type":"SIA","registered_date":"2021-07-07","area_of_activity":{"nace_code":"7740","nace_description":"Intelektuālā īpašuma un līdzīgu produktu, izņemot ar autortiesībām aizsargātu darbu, līzings"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,707588,-417166,146189,7,"EUR"],[2024,364383,-597987,220210,7,"EUR"],[2023,446320,-403899,238413,8,"EUR"],[2022,167343,-433655,152074,6,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":7,"type_from_db":"UGP"},"income_data":{"net_turnover":707588,"cogs":158682,"gross_prof":548906,"sell_exp":327375,"admin_exp":627323,"oth_op_exp":6057,"interest_expenses":5162,"income_before_income_taxes":-417011,"provision_for_income_taxes":155,"income_after_income_taxes":-417166,"net_income":-417166},"balance_data":{"cash":7092,"accounts_receivable":121295,"inventories":13826,"cur_assets":142213,"fixed_assets":3976,"non_cur_assets":3976,"assets":146189,"cur_liab":527896,"non_cur_liab":751000,"equity":-1132707,"equities":146189},"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",158682,158682,false],["net_turnover_source","gross_profit_calc",548906,548906,false],["gross_profit_calc","selling_exp",327375,327375,false],["gross_profit_calc","admin_exp",627323,627323,false],["gross_profit_calc","other_op_exp_exp",6057,6057,false]]}},"financial_ratios":{"current_ratio":{"value":0.26939586585236486},"quick_ratio":{"value":0.24320510100474335},"net_profit_margin":{"value":-0.589560591756785},"roa":{"value":-2.8536073165559652},"roe":{"value":0.3682911820974003},"debt_to_equity":{"value":-1.1290616196421492,"negative_equity":true},"interest_coverage":{"value":-79.78477334366525},"asset_turnover":{"value":4.840227376888822},"altman_z_score":{"value":-12.748978738292042},"roce":{"value":1.0789663275758632}},"source_ids":{"financial_statement_id":"2296440","income_statement_id":"2296440","balance_sheet_id":"2296440"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":7,"type_from_db":"UGP"},"income_data":{"net_turnover":364383,"cogs":224696,"gross_prof":139687,"sell_exp":156359,"admin_exp":560610,"oth_op_exp":2772,"interest_expenses":17850,"income_before_income_taxes":-597904,"provision_for_income_taxes":83,"income_after_income_taxes":-597987,"net_income":-597987},"balance_data":{"cash":1282,"accounts_receivable":144770,"inventories":62768,"cur_assets":208820,"fixed_assets":11390,"non_cur_assets":11390,"assets":220210,"cur_liab":548251,"non_cur_liab":387500,"equity":-715541,"equities":220210},"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",224696,224696,false],["net_turnover_source","gross_profit_calc",139687,139687,false],["gross_profit_calc","selling_exp",156359,156359,false],["gross_profit_calc","admin_exp",560610,560610,false],["gross_profit_calc","other_op_exp_exp",2772,2772,false]]}},"financial_ratios":{"current_ratio":{"value":0.38088393819619115},"quick_ratio":{"value":0.2663962309234274},"net_profit_margin":{"value":-1.6410946723639688},"roa":{"value":-2.7155306298533217},"roe":{"value":0.8357131177668365},"debt_to_equity":{"value":-1.3077531546060952,"negative_equity":true},"interest_coverage":{"value":-32.49602240896358},"asset_turnover":{"value":1.6547068707143182},"altman_z_score":{"value":-10.711283673986129},"roce":{"value":1.7682362875372286}},"source_ids":{"financial_statement_id":"2040625","income_statement_id":"2040625","balance_sheet_id":"2040625"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":8,"type_from_db":"UGP"},"income_data":{"net_turnover":446320,"cogs":244568,"gross_prof":201752,"sell_exp":83747,"admin_exp":506041,"oth_op_exp":2604,"interest_expenses":13008,"income_before_income_taxes":-403648,"provision_for_income_taxes":251,"income_after_income_taxes":-403899,"net_income":-403899},"balance_data":{"cash":116,"accounts_receivable":153977,"inventories":65423,"cur_assets":219516,"fixed_assets":18897,"non_cur_assets":18897,"assets":238413,"cur_liab":445967,"equity":-207554,"equities":238413},"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",244568,244568,false],["net_turnover_source","gross_profit_calc",201752,201752,false],["gross_profit_calc","selling_exp",83747,83747,false],["gross_profit_calc","admin_exp",506041,506041,false],["gross_profit_calc","other_op_exp_exp",2604,2604,false]]}},"financial_ratios":{"current_ratio":{"value":0.4922247610249189},"quick_ratio":{"value":0.34552556579298466},"net_profit_margin":{"value":-0.9049538447750493},"roa":{"value":-1.694114834342087},"roe":{"value":1.9459947772627846},"debt_to_equity":{"value":-2.148679379824046,"negative_equity":true},"interest_coverage":{"value":-30.030750307503077},"asset_turnover":{"value":1.8720455679849672},"altman_z_score":{"value":-4.836384980809342},"roce":{"value":1.8821126068396659}},"source_ids":{"financial_statement_id":"1874624","income_statement_id":"1874624","balance_sheet_id":"1874624"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":167343,"cogs":134168,"gross_prof":33175,"sell_exp":138245,"admin_exp":325950,"oth_op_rev":3,"oth_op_exp":1072,"interest_expenses":1561,"income_before_income_taxes":-433650,"provision_for_income_taxes":5,"income_after_income_taxes":-433655,"net_income":-433655},"balance_data":{"cash":1628,"accounts_receivable":63204,"inventories":76668,"cur_assets":141500,"fixed_assets":10574,"non_cur_assets":10574,"assets":152074,"cur_liab":235729,"equity":-83655,"equities":152074},"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",134168,134168,false],["net_turnover_source","gross_profit_calc",33175,33175,false],["gross_profit_calc","selling_exp",138245,138245,false],["gross_profit_calc","admin_exp",325950,325950,false],["gross_profit_calc","other_op_exp_exp",1072,1072,false]]}},"financial_ratios":{"current_ratio":{"value":0.6002655591802452},"quick_ratio":{"value":0.2750276800902732},"net_profit_margin":{"value":-2.591414041818301},"roa":{"value":-2.851605139603088},"roe":{"value":5.183850337696492},"debt_to_equity":{"value":-2.817871017871018,"negative_equity":true},"interest_coverage":{"value":-276.80269058295966},"asset_turnover":{"value":1.1004050659547326},"altman_z_score":{"value":-8.788988376429856},"roce":{"value":5.165130595899827}},"source_ids":{"financial_statement_id":"1720310","income_statement_id":"1720310","balance_sheet_id":"1720310"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 11.08.2021 ","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,"174.42","52.92","93.84",7,"3 277.04","~ 2 308.38"],[2023,"191.62","49.15","89.21",7,"3 115.35","~ 2 196.96"],[2022,"92.29","33.92","56.89",6,"2 317.80","~ 1 647.32"]]},"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 2. ceturksnis","60.47","17.79","37.77",8,"4 616.46","~ 3 218.39"],["2026. gada 1. ceturksnis","54.65","16.45","24.32",8,"2 972.52","~ 2 122.25"],["2025. gada 4. ceturksnis","33.10","7.23","18.42",8,"2 251.39","~ 1 631.22"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":93.84,"employees":7,"gross_salary_raw":3277.039768679546,"gross_salary_formatted":"3 277.04","net_salary_formatted":"~ 2 308.38","vsaoi_employee_part":"344.09","non_taxable_minimum":"0.00","iin_part":"624.57","iin_rate_percentage":"21.29","iin_rate_decimal":"0.2129"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":93.84,"employees":7,"gross_salary_raw":3277.039768679546,"gross_salary_formatted":"3 277.04","net_salary_formatted":"~ 2 308.38","vsaoi_employee_part":"344.09","non_taxable_minimum":"0.00","iin_part":"624.57","iin_rate_percentage":"21.29","iin_rate_decimal":"0.2129"},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",720000,"EUR","2024-02-26"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2022,6,"EUR"],[2023,8,"EUR"],[2024,7,"EUR"],[2025,7,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2021-06-04"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2022-05-10","Sabiedrība ar ierobežotu atbildību \"S & P LOGISTICS\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV90ZZZ40203330055","K","SIA","2021-07-07","Rīga, Buļļu iela 47A",1067,105204841,100003003]]},"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","7740  ","010092","Kurzemes rajons","174.42","52.92","93.84",7],[2023,"sabiedrība ar ierobežotu atbildību","7740  ","010092","Kurzemes rajons","191.62","49.15","89.21",7],[2022,"sabiedrība ar ierobežotu atbildību","7740  ","010092","Kurzemes rajons","92.29","33.92","56.89",6]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 11.08.2021 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo saistību izpilde","12.08.2026"]]},"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":[["SPAR LATVIJA SIA","2025. gada 4. ceturksnis","33.10","7.45","0.00","7.23","18.42","8"],["SPAR LATVIJA SIA","2026. gada 1. ceturksnis","54.65","13.87","0.00","16.45","24.32","8"],["SPAR LATVIJA SIA","2026. gada 2. ceturksnis","60.47","6.92","2.07","17.79","37.77","8"]]},"deminimis":{"columns":["assign_date","assigned_amount","assigner_title","program_title","instrument_title","regul_title","project_title"],"data":[["2023-08-22",3333.33,"AS \"Attīstības finanšu institūcija Altum\"","Aizdevumu garantijas","03 Galvojums/garantija","1407/2013 Vispārējā tautsaimniecība (1407/2013)","c3aa777a"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income"],"data":[[167343,134168,33175,138245,325950,3,1072,1561,-433650,5,-433655,-433655],[446320,244568,201752,83747,506041,null,2604,13008,-403648,251,-403899,-403899],[364383,224696,139687,156359,560610,null,2772,17850,-597904,83,-597987,-597987],[707588,158682,548906,327375,627323,null,6057,5162,-417011,155,-417166,-417166]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","non_cur_liab"],"data":[[1628,63204,76668,141500,10574,10574,152074,235729,-83655,152074,null],[116,153977,65423,219516,18897,18897,238413,445967,-207554,238413,null],[1282,144770,62768,208820,11390,11390,220210,548251,-715541,220210,387500],[7092,121295,13826,142213,3976,3976,146189,527896,-1132707,146189,751000]]}}}