{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/41503017071","dati_atjaunoti":"2026-10-16","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/41503017071"},"registration_number":"41503017071","company_name":"Sabiedrība ar ierobežotu atbildību \"KORNERSTONE\"","company_type":"SIA","registered_date":"1997-01-21","area_of_activity":{"nace_code":"4711","nace_description":"Nespecializēta galvenokārt pārtikas, dzērienu vai tabakas mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,252379,9080,53682,6,"EUR"],[2024,265017,5402,37685,6,"EUR"],[2023,273352,5915,36830,6,"EUR"],[2022,251877,3023,39284,6,"EUR"],[2021,225169,2079,29600,6,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":252379,"cogs":210541,"gross_prof":41838,"sell_exp":11169,"admin_exp":5867,"oth_op_exp":15722,"income_before_income_taxes":9080,"income_after_income_taxes":9080,"net_income":9080},"balance_data":{"cash":2751,"accounts_receivable":36832,"inventories":14099,"cur_assets":53682,"assets":53682,"cur_liab":32742,"equity":20940,"equities":53682},"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",210541,210541,false],["net_turnover_source","gross_profit_calc",41838,41838,false],["gross_profit_calc","selling_exp",11169,11169,false],["gross_profit_calc","admin_exp",5867,5867,false],["gross_profit_calc","other_op_exp_exp",15722,15722,false]]}},"financial_ratios":{"current_ratio":{"value":1.6395455378413049},"quick_ratio":{"value":1.2089365341152036},"net_profit_margin":{"value":0.035977636808133796},"roa":{"value":0.16914421966394694},"roe":{"value":0.43361986628462273},"debt_to_equity":{"value":1.5636103151862464,"negative_equity":false},"asset_turnover":{"value":4.7013710368466155},"altman_z_score":{"value":6.096185631984776},"roce":{"value":0.43361986628462273}},"source_ids":{"financial_statement_id":"2331454","income_statement_id":"2331454","balance_sheet_id":"2331454"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":265017,"cogs":236415,"gross_prof":28602,"sell_exp":12803,"admin_exp":5815,"oth_op_rev":12,"oth_op_exp":4594,"income_before_income_taxes":5402,"income_after_income_taxes":5402,"net_income":5402},"balance_data":{"cash":25237,"accounts_receivable":820,"inventories":11628,"cur_assets":37685,"assets":37685,"cur_liab":25825,"equity":11860,"equities":37685},"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",236415,236415,false],["net_turnover_source","gross_profit_calc",28602,28602,false],["gross_profit_calc","selling_exp",12803,12803,false],["gross_profit_calc","admin_exp",5815,5815,false],["gross_profit_calc","other_op_exp_exp",4594,4594,false]]}},"financial_ratios":{"current_ratio":{"value":1.459244917715392},"quick_ratio":{"value":1.0089835430784124},"net_profit_margin":{"value":0.02038359803333371},"roa":{"value":0.14334615894918404},"roe":{"value":0.4554806070826307},"debt_to_equity":{"value":2.177487352445194,"negative_equity":false},"asset_turnover":{"value":7.032426694971474},"altman_z_score":{"value":8.14883403964771},"roce":{"value":0.4554806070826307}},"source_ids":{"financial_statement_id":"2065321","income_statement_id":"2065321","balance_sheet_id":"2065321"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":273352,"cogs":242923,"gross_prof":30429,"sell_exp":14685,"admin_exp":3858,"oth_op_exp":5971,"income_before_income_taxes":5915,"income_after_income_taxes":5915,"net_income":5915},"balance_data":{"cash":22342,"accounts_receivable":414,"inventories":14074,"cur_assets":36830,"assets":36830,"cur_liab":30372,"equity":6458,"equities":36830},"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",242923,242923,false],["net_turnover_source","gross_profit_calc",30429,30429,false],["gross_profit_calc","selling_exp",14685,14685,false],["gross_profit_calc","admin_exp",3858,3858,false],["gross_profit_calc","other_op_exp_exp",5971,5971,false]]}},"financial_ratios":{"current_ratio":{"value":1.2126300539971027},"quick_ratio":{"value":0.7492427235611747},"net_profit_margin":{"value":0.021638766133044572},"roa":{"value":0.16060276948140104},"roe":{"value":0.9159182409414679},"debt_to_equity":{"value":4.703004026014246,"negative_equity":false},"asset_turnover":{"value":7.4219929405376055},"altman_z_score":{"value":8.269687815727927},"roce":{"value":0.9159182409414679}},"source_ids":{"financial_statement_id":"1918074","income_statement_id":"1918074","balance_sheet_id":"1918074"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":251877,"cogs":224625,"gross_prof":27252,"admin_exp":7451,"oth_op_exp":16778,"income_before_income_taxes":3023,"income_after_income_taxes":3023,"net_income":3023},"balance_data":{"cash":10061,"accounts_receivable":7987,"inventories":13059,"cur_assets":31107,"fixed_assets":8177,"non_cur_assets":8177,"assets":39284,"cur_liab":27209,"equity":12075,"equities":39284},"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",224625,224625,false],["net_turnover_source","gross_profit_calc",27252,27252,false],["gross_profit_calc","admin_exp",7451,7451,false],["gross_profit_calc","other_op_exp_exp",16778,16778,false],["gross_profit_calc","ebit_calc",3023,3023,false]]}},"financial_ratios":{"current_ratio":{"value":1.143261420853394},"quick_ratio":{"value":0.6633099342129443},"net_profit_margin":{"value":0.012001889811296783},"roa":{"value":0.07695244883413094},"roe":{"value":0.250351966873706},"debt_to_equity":{"value":2.2533333333333334,"negative_equity":false},"asset_turnover":{"value":6.411694328479788},"altman_z_score":{"value":7.155846239702509},"roce":{"value":0.250351966873706}},"source_ids":{"financial_statement_id":"1761713","income_statement_id":"1761713","balance_sheet_id":"1761713"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":225169,"cogs":212122,"gross_prof":13047,"admin_exp":2551,"oth_op_exp":8417,"income_before_income_taxes":2079,"income_after_income_taxes":2079,"net_income":2079},"balance_data":{"cash":5144,"accounts_receivable":5866,"inventories":10013,"cur_assets":21023,"fixed_assets":8577,"non_cur_assets":8577,"assets":29600,"cur_liab":20548,"equity":9052,"equities":29600},"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",212122,212122,false],["net_turnover_source","gross_profit_calc",13047,13047,false],["gross_profit_calc","admin_exp",2551,2551,false],["gross_profit_calc","other_op_exp_exp",8417,8417,false],["gross_profit_calc","ebit_calc",2079,2079,false]]}},"financial_ratios":{"current_ratio":{"value":1.0231166050223865},"quick_ratio":{"value":0.5358185711504769},"net_profit_margin":{"value":0.009233064942332204},"roa":{"value":0.07023648648648649},"roe":{"value":0.2296730004418913},"debt_to_equity":{"value":2.2699955810870525,"negative_equity":false},"asset_turnover":{"value":7.607060810810811},"altman_z_score":{"value":8.265621508228591},"roce":{"value":0.2296730004418913}},"source_ids":{"financial_statement_id":"1416881","income_statement_id":"1416881","balance_sheet_id":"1416881"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 31.01.1997 ","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,"29.58","3.21","11.83",6,"481.98","~ 431.37"],[2023,"28.09","0.58","13.71",5,"670.28","~ 566.82"],[2022,"18.92","0.81","10.02",7,"349.91","~ 313.17"]]},"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","6.01","0.2","2.67",7,"372.96","~ 333.80"],["2026. gada 2. ceturksnis","7.77","0.44","3.21",6,"523.13","~ 468.20"],["2026. gada 1. ceturksnis","8.93","0.39","4.31",5,"842.87","~ 702.25"],["2025. gada 4. ceturksnis","4.34","0.19","1.75",6,"285.19","~ 255.25"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":11.83,"employees":6,"gross_salary_raw":481.9758156513804,"gross_salary_formatted":"481.98","net_salary_formatted":"~ 431.37","vsaoi_employee_part":"50.61","non_taxable_minimum":"500.00","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":11.83,"employees":6,"gross_salary_raw":481.9758156513804,"gross_salary_formatted":"481.98","net_salary_formatted":"~ 431.37","vsaoi_employee_part":"50.61","non_taxable_minimum":"500.00","iin_part":"0.00","iin_rate_percentage":"20","iin_rate_decimal":"0.2"},"raw_database_records":{"area_of_activity":{"columns":["legal_form_code","legal_form_code_text","area_of_activity"],"data":[["LIMITED_LIABILITY_COMPANY_SIA","Sabiedrība ar ierobežotu atbildību","informatīvi pakalpojumi, informācijas apkopošana un realizācija\r\nlīgumu slēgšana ar juridiskām un fiziskām personām\r\nstarpniecība \r\nnomas, līzinga, juridiskie pakalpojumi\r\nkultūrmasu pasākumu organizēšana\r\nu.c. statūtos paredzētā darbība"]]},"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2846,"EUR","2016-10-12"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2011,12,"LVL"],[2022,6,"EUR"],[2025,6,"EUR"],[2017,10,"EUR"],[2018,10,"EUR"]]},"insolvency_legal_person_proceeding":{"columns":["proceeding_id","debtor_cleaned_name","debtor_address","proceeding_started_on","proceeding_ended_on","proceeding_form","proceeding_type","proceeding_resolution_type","proceeding_resolution_name","entry_created_on","court_case_initial_number","court_code","court_name","legislation_number","legislation_version"],"data":[[50000024,"SABIEDRIBA AR IEROBEZOTU ATBILDIBU KORNERSTONE","Rēzeknes nov., Griškānu pag., Čači","2008-05-27","2008-06-10","INSOLVENCY","NATIONAL","M01","noraidīts maksātnespējas procesa pieteikums","2008-05-30 15:48:21","C26092908",1000055225,"Rēzeknes tiesa",1,1]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","atvk"],"data":[["LV08ZZZ41503017071","K","SIA","1997-01-21","Rēzeknes nov., Griškānu pag., Čači",4641,100176332,100016132,"0785600"]]},"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","4711  ","043470","Griškānu pag.","29.58","3.21","11.83",6],[2023,"sabiedrība ar ierobežotu atbildību","4711  ","043470","Griškānu pag.","28.09","0.58","13.71",5],[2022,"sabiedrība ar ierobežotu atbildību","4711  ","043470","Griškānu pag.","18.92","0.81","10.02",7]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 31.01.1997 ","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":[["KORNERSTONE SIA","2026. gada 3. ceturksnis","6.01","3.13","0.0","0.2","2.67","7"],["KORNERSTONE SIA","2026. gada 2. ceturksnis","7.77","4.03","0.0","0.44","3.21","6"],["KORNERSTONE SIA","2026. gada 1. ceturksnis","8.93","4.21","0.00","0.39","4.31","5"],["KORNERSTONE SIA","2025. gada 4. ceturksnis","4.34","2.39","0.00","0.19","1.75","6"]]}}}