{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/41203032404","dati_atjaunoti":"2026-09-21","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/41203032404"},"registration_number":"41203032404","company_name":"SIA \"Praktiskums\"","company_type":"SIA","registered_date":"2008-03-31","area_of_activity":{"nace_code":"2361","nace_description":"Būvniecībai paredzētu betona izstrādājumu ražošana"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,339676,70327,186261,6,"EUR"],[2024,168825,7148,55552,6,"EUR"],[2023,54865,-13638,67587,2,"EUR"],[2022,31972,-3040,47908,3,"EUR"],[2021,230935,-22737,38542,7,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":339676,"cogs":239782,"gross_prof":99894,"sell_exp":248,"admin_exp":4250,"oth_op_exp":20818,"interest_expenses":4251,"income_before_income_taxes":70327,"income_after_income_taxes":70327,"net_income":70327},"balance_data":{"cash":134536,"accounts_receivable":10143,"inventories":17109,"cur_assets":161788,"fixed_assets":24473,"non_cur_assets":24473,"assets":186261,"cur_liab":105203,"non_cur_liab":400,"equity":80658,"equities":186261},"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",239782,239782,false],["net_turnover_source","gross_profit_calc",99894,99894,false],["gross_profit_calc","selling_exp",248,248,false],["gross_profit_calc","admin_exp",4250,4250,false],["gross_profit_calc","other_op_exp_exp",20818,20818,false]]}},"financial_ratios":{"current_ratio":{"value":1.5378648897845117},"quick_ratio":{"value":1.3752364476298204},"net_profit_margin":{"value":0.20704141593754047},"roa":{"value":0.37757233129855416},"roe":{"value":0.8719159909742369},"debt_to_equity":{"value":1.3092687644127055,"negative_equity":false},"interest_coverage":{"value":17.543636791343214},"asset_turnover":{"value":1.8236560525284413},"altman_z_score":{"value":3.969429374259702},"roce":{"value":0.9200572429618298}},"source_ids":{"financial_statement_id":"2329544","income_statement_id":"2329544","balance_sheet_id":"2329544"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":168825,"cogs":144385,"gross_prof":24440,"sell_exp":248,"admin_exp":3704,"oth_op_rev":250,"oth_op_exp":8601,"interest_expenses":4989,"income_before_income_taxes":7148,"income_after_income_taxes":7148,"net_income":7148},"balance_data":{"cash":4524,"accounts_receivable":13946,"inventories":15868,"cur_assets":34338,"fixed_assets":21214,"non_cur_assets":21214,"assets":55552,"cur_liab":40121,"non_cur_liab":4400,"provisions":700,"equity":10331,"equities":55552},"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",144385,144385,false],["net_turnover_source","gross_profit_calc",24440,24440,false],["gross_profit_calc","selling_exp",248,248,false],["gross_profit_calc","admin_exp",3704,3704,false],["gross_profit_calc","other_op_exp_exp",8601,8601,false]]}},"financial_ratios":{"current_ratio":{"value":0.85586102041325},"quick_ratio":{"value":0.4603574188081055},"net_profit_margin":{"value":0.04233970087368577},"roa":{"value":0.12867223502304148},"roe":{"value":0.6918981705546414},"debt_to_equity":{"value":4.309456974155454,"negative_equity":false},"interest_coverage":{"value":2.432752054519944},"asset_turnover":{"value":3.039044498847926},"altman_z_score":{"value":3.8921201232638643},"roce":{"value":0.7865336011924049}},"source_ids":{"financial_statement_id":"2062544","income_statement_id":"2062544","balance_sheet_id":"2062544"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":54865,"cogs":54128,"gross_prof":737,"sell_exp":1066,"admin_exp":2096,"oth_op_rev":122,"oth_op_exp":6054,"other_interest_revenues":7,"interest_expenses":5288,"income_before_income_taxes":-13638,"income_after_income_taxes":-13638,"net_income":-13638},"balance_data":{"cash":5398,"accounts_receivable":10591,"inventories":23077,"cur_assets":39066,"investments":10950,"fixed_assets":17571,"non_cur_assets":28521,"assets":67587,"cur_liab":64162,"non_cur_liab":243,"equity":3182,"equities":67587},"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",54128,54128,false],["net_turnover_source","gross_profit_calc",737,737,false],["gross_profit_calc","selling_exp",1066,1066,false],["gross_profit_calc","admin_exp",2096,2096,false],["gross_profit_calc","other_op_exp_exp",6054,6054,false]]}},"financial_ratios":{"current_ratio":{"value":0.6088650603160749},"quick_ratio":{"value":0.24919734422243695},"net_profit_margin":{"value":-0.2485737719857833},"roa":{"value":-0.20178436681610368},"roe":{"value":-4.285983658076681},"debt_to_equity":{"value":20.240414833438088,"negative_equity":false},"interest_coverage":{"value":-1.5790468986384267},"asset_turnover":{"value":0.8117685353692278},"altman_z_score":{"value":0.2206875625633804},"roce":{"value":-2.437956204379562}},"source_ids":{"financial_statement_id":"1857483","income_statement_id":"1857483","balance_sheet_id":"1857483"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":31972,"cogs":22478,"gross_prof":9494,"sell_exp":24,"admin_exp":2713,"oth_op_exp":5626,"interest_expenses":4106,"income_before_income_taxes":-2975,"provision_for_income_taxes":65,"income_after_income_taxes":-3040,"net_income":-3040},"balance_data":{"cash":2155,"accounts_receivable":3280,"inventories":16295,"cur_assets":21730,"investments":7877,"fixed_assets":18301,"non_cur_assets":26178,"assets":47908,"cur_liab":30845,"non_cur_liab":243,"equity":16820,"equities":47908},"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",22478,22478,false],["net_turnover_source","gross_profit_calc",9494,9494,false],["gross_profit_calc","selling_exp",24,24,false],["gross_profit_calc","admin_exp",2713,2713,false],["gross_profit_calc","other_op_exp_exp",5626,5626,false]]}},"financial_ratios":{"current_ratio":{"value":0.7044901928999838},"quick_ratio":{"value":0.17620359863835305},"net_profit_margin":{"value":-0.09508319779807331},"roa":{"value":-0.06345495533105118},"roe":{"value":-0.1807372175980975},"debt_to_equity":{"value":1.8482758620689654,"negative_equity":false},"interest_coverage":{"value":0.27545056015586944},"asset_turnover":{"value":0.6673624446856475},"altman_z_score":{"value":1.1275719027389561},"roce":{"value":0.06628377190412002}},"source_ids":{"financial_statement_id":"1724712","income_statement_id":"1724712","balance_sheet_id":"1724712"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":7,"type_from_db":"UGP"},"income_data":{"net_turnover":230935,"cogs":229524,"gross_prof":1411,"sell_exp":124,"admin_exp":6339,"oth_op_rev":1749,"oth_op_exp":18610,"interest_expenses":532,"income_before_income_taxes":-22445,"provision_for_income_taxes":292,"income_after_income_taxes":-22737,"net_income":-22737},"balance_data":{"cash":9634,"accounts_receivable":2123,"inventories":12644,"cur_assets":24401,"investments":11077,"fixed_assets":3064,"non_cur_assets":14141,"assets":38542,"cur_liab":18682,"equity":19860,"equities":38542},"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",229524,229524,false],["net_turnover_source","gross_profit_calc",1411,1411,false],["gross_profit_calc","selling_exp",124,124,false],["gross_profit_calc","admin_exp",6339,6339,false],["gross_profit_calc","other_op_exp_exp",18610,18610,false]]}},"financial_ratios":{"current_ratio":{"value":1.3061235413767263},"quick_ratio":{"value":0.6293223423616315},"net_profit_margin":{"value":-0.09845627557537835},"roa":{"value":-0.5899278708940896},"roe":{"value":-1.1448640483383685},"debt_to_equity":{"value":0.9406847935548842,"negative_equity":false},"interest_coverage":{"value":-41.18984962406015},"asset_turnover":{"value":5.991775206268486},"altman_z_score":{"value":5.202629320317479},"roce":{"value":-1.10337361530715}},"source_ids":{"financial_statement_id":"1365722","income_statement_id":"1365722","balance_sheet_id":"1365722"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 12.05.2008 ","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," -1.42","4.11","10.87",5,"531.44","~ 475.64"],[2023," -1.37","0.57","4.13",2,"***","***"]]},"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","5.35","5.0","4.27",7,"596.46","~ 533.83"],["2026. gada 1. ceturksnis","6.64","1.95","4.85",7,"677.48","~ 591.98"],["2025. gada 4. ceturksnis","12.89","2.16","4.25",7,"593.67","~ 525.89"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":10.87,"employees":5,"gross_salary_raw":531.4363938593918,"gross_salary_formatted":"531.44","net_salary_formatted":"~ 475.64","vsaoi_employee_part":"55.80","non_taxable_minimum":"487.91","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":10.87,"employees":5,"gross_salary_raw":531.4363938593918,"gross_salary_formatted":"531.44","net_salary_formatted":"~ 475.64","vsaoi_employee_part":"55.80","non_taxable_minimum":"487.91","iin_part":"0.00","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",2840,"EUR","2018-10-18"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,8,"EUR"],[2018,14,"EUR"],[2010,3,"LVL"],[2011,2,"LVL"],[2012,2,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2008-03-25"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV75ZZZ41203032404","K","SIA","2008-03-31","Kuldīgas nov., Kuldīga, Planīcas iela 1A",3301,101474571,100015942,100003286,"0620201"]]},"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","2361  ","033200","Kuldīga"," -1.42","4.11","10.87",5],[2023,"sabiedrība ar ierobežotu atbildību","2361  ","033200","Kuldīga"," -1.37","0.57","4.13",2]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 12.05.2008 ","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":[["PRAKTISKUMS SIA","2025. gada 4. ceturksnis","12.89","12.36","5.88","2.16","4.25","7"],["PRAKTISKUMS SIA","2026. gada 1. ceturksnis","6.64","12.11","12.28","1.95","4.85","7"],["PRAKTISKUMS SIA","2026. gada 2. ceturksnis","5.35","4.88","8.82","5.0","4.27","7"]]},"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":[[678151,642016,36135,186,8270,1377,8022,3400,17634,73,17561,17561],[544555,525474,19081,198,7447,5,9480,1178,783,371,412,412],[230935,229524,1411,124,6339,1749,18610,532,-22445,292,-22737,-22737],[12844,4206,8638,2393,299,null,5039,928,-21,null,null,-21],[31972,22478,9494,24,2713,null,5626,4106,-2975,65,-3040,-3040]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","investments","non_cur_liab"],"data":[[41609,53140,31434,126183,6399,6399,132582,80397,52185,132582,null,null],[40025,32420,7168,79613,4080,4080,83693,31096,52597,83693,null,null],[9634,2123,12644,24401,3064,14141,38542,18682,19860,38542,11077,null],[722,2016,216,2954,1595,1595,4549,6150,-9785,4549,null,8184],[2155,3280,16295,21730,18301,26178,47908,30845,16820,47908,7877,243]]}},"eu_funds":{"periods":{"no":"2016-08-02","lidz":"2020-07-05"},"piezime":"Trīs dažādas lomas, kuru naudu NEDRĪKST saskaitīt kopā: saņēmējs = saņemtais ES atbalsts, partneris = dalība bez naudas datiem, izpildītājs = nopelnīts piegādes līgums projektā. \"izmaksats_eur\" ir izmaksātais projekta ATTIECINĀMAIS finansējums (visi avoti kopā), nevis tikai ES daļa. Avots: CFLA, periodi 2014-2020, 2021-2027, Atveseļošanas fonds.","ka_izpilditajs_projektos":{"ligumu_skaits":1,"kopa_bez_pvn_eur":947073.6,"lielakie_ligumi":{"columns":["summa_bez_pvn_eur","datums","pasutitajs","projekts"],"data":[[947073.6,"2016-08-02","Sabiedrība ar ierobežotu atbildību \"PALLETERIES\"","Energoefektīvu un AER tehnoloģijām piemērotu ražošanas ēku rekonstukcija un būvniecība Krauļu ielā 4, Kuldīgā"]]}}}}