{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/40203381333","dati_atjaunoti":"2026-09-22","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/40203381333"},"registration_number":"40203381333","company_name":"Sabiedrība ar ierobežotu atbildību \"Studija Art and Wine\"","company_type":"SIA","registered_date":"2022-02-18","area_of_activity":{"nace_code":"9013","nace_description":"Cita mākslas jaunrade"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,88691,-3628,8884,2,"EUR"],[2024,0,-210,335,1,"EUR"],[2023,11320,-4248,370,1,"EUR"],[2022,36545,3863,5253,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":88691,"cogs":63979,"gross_prof":24712,"sell_exp":11750,"admin_exp":16524,"oth_op_exp":66,"income_before_income_taxes":-3628,"income_after_income_taxes":-3628,"net_income":-3628},"balance_data":{"cash":716,"accounts_receivable":8168,"cur_assets":8884,"assets":8884,"cur_liab":13105,"equity":-4221,"equities":8884},"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",63979,63979,false],["net_turnover_source","gross_profit_calc",24712,24712,false],["gross_profit_calc","selling_exp",11750,11750,false],["gross_profit_calc","admin_exp",16524,16524,false],["gross_profit_calc","other_op_exp_exp",66,66,false]]}},"financial_ratios":{"current_ratio":{"value":0.6779091949637543},"quick_ratio":{"value":0.6779091949637543},"net_profit_margin":{"value":-0.04090606713195251},"roa":{"value":-0.4083746060333183},"roe":{"value":0.859511963989576},"debt_to_equity":{"value":-3.1047145226249704,"negative_equity":true},"asset_turnover":{"value":9.983228275551554},"altman_z_score":{"value":7.816070128431377},"roce":{"value":0.859511963989576}},"source_ids":{"financial_statement_id":"2235264","income_statement_id":"2235264","balance_sheet_id":"2235264"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":0,"admin_exp":35,"oth_op_exp":125,"income_before_income_taxes":-160,"provision_for_income_taxes":50,"income_after_income_taxes":-210,"net_income":-210},"balance_data":{"accounts_receivable":335,"cur_assets":335,"assets":335,"cur_liab":928,"equity":-593,"equities":335},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["gross_profit_calc","admin_exp",35,35,false],["gross_profit_calc","other_op_exp_exp",125,125,false],["gross_profit_calc","ebit_calc",160,-160,true],["ebit_calc","ebt_calc",160,-160,true],["ebt_calc","tax_exp",50,50,false]]}},"financial_ratios":{"current_ratio":{"value":0.3609913793103448},"quick_ratio":{"value":0.3609913793103448},"roa":{"value":-0.6268656716417911},"roe":{"value":0.35413153456998314},"debt_to_equity":{"value":-1.5649241146711637,"negative_equity":true},"altman_z_score":{"value":-4.520837352032939},"roce":{"value":0.26981450252951095}},"source_ids":{"financial_statement_id":"2029041","income_statement_id":"2029041","balance_sheet_id":"2029041"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":11320,"cogs":12430,"gross_prof":-1110,"admin_exp":3070,"oth_op_exp":68,"income_before_income_taxes":-4248,"income_after_income_taxes":-4248,"net_income":-4248},"balance_data":{"cash":5,"accounts_receivable":365,"cur_assets":370,"assets":370,"cur_liab":754,"equity":-384,"equities":370},"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",12430,12430,false],["net_turnover_source","gross_profit_calc",1110,-1110,true],["gross_profit_calc","admin_exp",3070,3070,false],["gross_profit_calc","other_op_exp_exp",68,68,false],["gross_profit_calc","ebit_calc",4248,-4248,true]]}},"financial_ratios":{"current_ratio":{"value":0.4907161803713528},"quick_ratio":{"value":0.4907161803713528},"net_profit_margin":{"value":-0.37526501766784454},"roa":{"value":-11.481081081081081},"roe":{"value":11.0625},"debt_to_equity":{"value":-1.9635416666666667,"negative_equity":true},"asset_turnover":{"value":30.594594594594593},"altman_z_score":{"value":-6.9753910961359225},"roce":{"value":11.0625}},"source_ids":{"financial_statement_id":"1902494","income_statement_id":"1902494","balance_sheet_id":"1902494"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":36545,"cogs":25110,"gross_prof":11435,"sell_exp":83,"admin_exp":7239,"oth_op_exp":250,"income_before_income_taxes":3863,"income_after_income_taxes":3863,"net_income":3863},"balance_data":{"cash":3233,"accounts_receivable":2020,"cur_assets":5253,"assets":5253,"cur_liab":1389,"equity":3864,"equities":5253},"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",25110,25110,false],["net_turnover_source","gross_profit_calc",11435,11435,false],["gross_profit_calc","selling_exp",83,83,false],["gross_profit_calc","admin_exp",7239,7239,false],["gross_profit_calc","other_op_exp_exp",250,250,false]]}},"financial_ratios":{"current_ratio":{"value":3.7818574514038876},"quick_ratio":{"value":3.7818574514038876},"net_profit_margin":{"value":0.10570529484197565},"roa":{"value":0.7353893013516086},"roe":{"value":0.9997412008281573},"debt_to_equity":{"value":0.359472049689441,"negative_equity":false},"asset_turnover":{"value":6.9569769655434985},"altman_z_score":{"value":11.54674430244324},"roce":{"value":0.9997412008281573}},"source_ids":{"financial_statement_id":"1707387","income_statement_id":"1707387","balance_sheet_id":"1707387"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 24.10.2025 ","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","avg_gross_salary","avg_net_salary"],"data":[[2023,"1.73","0.66","1.07","—","—"]]},"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","2.88","0.49","1.59",2,"***","***"],["2026. gada 1. ceturksnis","5.39","0.79","1.46",2,"***","***"],["2025. gada 4. ceturksnis","6.10","1.26","3.10",2,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",1,"EUR","2022-02-18"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2022,1,"EUR"],[2023,1,"EUR"],[2024,1,"EUR"],[2025,2,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2022-01-22"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city"],"data":[["LV65ZZZ40203381333","K","SIA","2022-02-18","Jūrmala, Gulbju iela 25 k-1 - 1B",2008,119194608,100003036]]},"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"],"data":[[2024,"sabiedrība ar ierobežotu atbildību","9013  ","004000","Jūrmala","0.00","0.00","0.00"],[2023,"sabiedrība ar ierobežotu atbildību","9003  ","004000","Jūrmala","1.73","0.66","1.07"]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 24.10.2025 ","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":[["STUDIJA ART AND WINE SIA","2025. gada 4. ceturksnis","6.10","1.98","0.24","1.26","3.10","2"],["STUDIJA ART AND WINE SIA","2026. gada 1. ceturksnis","5.39","3.14","0.00","0.79","1.46","2"],["STUDIJA ART AND WINE SIA","2026. gada 2. ceturksnis","2.88","0.8","0.0","0.49","1.59","2"]]},"vid_statusi":{"columns":["veids","no_dat","lidz_dat"],"data":[["minalga","2026-06-01","2026-06-30"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","provision_for_income_taxes"],"data":[[36545,25110,11435,83,7239,250,3863,3863,3863,null],[11320,12430,-1110,null,3070,68,-4248,-4248,-4248,null],[0,null,null,null,35,125,-160,-210,-210,50],[88691,63979,24712,11750,16524,66,-3628,-3628,-3628,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","cur_assets","assets","cur_liab","equity","equities"],"data":[[3233,2020,5253,5253,1389,3864,5253],[5,365,370,370,754,-384,370],[null,335,335,335,928,-593,335],[716,8168,8884,8884,13105,-4221,8884]]}}}