{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/41503063507","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/41503063507"},"registration_number":"41503063507","company_name":"Sabiedrība ar ierobežotu atbildību \"FM konsaltings\"","company_type":"SIA","registered_date":"2013-01-29","area_of_activity":{"nace_code":"4312","nace_description":"Būvlaukuma sagatavošana"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,6410,-3225,4589,2,"EUR"],[2024,7993,-2151,7062,2,"EUR"],[2023,11377,5930,9337,1,"EUR"],[2022,5319,2753,3381,1,"EUR"],[2021,4260,-72,766,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":6410,"cogs":6884,"gross_prof":-474,"sell_exp":1240,"admin_exp":1511,"income_before_income_taxes":-3225,"income_after_income_taxes":-3225,"net_income":-3225},"balance_data":{"cash":3623,"accounts_receivable":964,"cur_assets":4587,"fixed_assets":2,"non_cur_assets":2,"assets":4589,"cur_liab":773,"equity":3816,"equities":4589},"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",6884,6884,false],["net_turnover_source","gross_profit_calc",474,-474,true],["gross_profit_calc","selling_exp",1240,1240,false],["gross_profit_calc","admin_exp",1511,1511,false],["gross_profit_calc","ebit_calc",3225,-3225,true]]}},"financial_ratios":{"current_ratio":{"value":5.9340232858990944},"quick_ratio":{"value":5.9340232858990944},"net_profit_margin":{"value":-0.5031201248049922},"roa":{"value":-0.702767487470037},"roe":{"value":-0.845125786163522},"debt_to_equity":{"value":0.20256813417190775,"negative_equity":false},"asset_turnover":{"value":1.3968184789714535},"altman_z_score":{"value":2.5841402383279437},"roce":{"value":-0.845125786163522}},"source_ids":{"financial_statement_id":"2126839","income_statement_id":"2126839","balance_sheet_id":"2126839"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":7993,"cogs":264,"gross_prof":7729,"sell_exp":500,"admin_exp":1265,"oth_op_exp":8111,"interest_expenses":4,"income_before_income_taxes":-2151,"income_after_income_taxes":-2151,"net_income":-2151},"balance_data":{"cash":3044,"accounts_receivable":3961,"cur_assets":7005,"fixed_assets":57,"non_cur_assets":57,"assets":7062,"cur_liab":21,"equity":7041,"equities":7062},"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",264,264,false],["net_turnover_source","gross_profit_calc",7729,7729,false],["gross_profit_calc","selling_exp",500,500,false],["gross_profit_calc","admin_exp",1265,1265,false],["gross_profit_calc","other_op_exp_exp",8111,8111,false]]}},"financial_ratios":{"current_ratio":{"value":333.57142857142856},"quick_ratio":{"value":333.57142857142856},"net_profit_margin":{"value":-0.26911047166270485},"roa":{"value":-0.30458793542905693},"roe":{"value":-0.30549637835534726},"debt_to_equity":{"value":0.002982530890498509,"negative_equity":false},"interest_coverage":{"value":-536.75},"asset_turnover":{"value":1.1318323421127159},"altman_z_score":{"value":142.55853582554516},"roce":{"value":-0.30492827723334753}},"source_ids":{"financial_statement_id":"1992180","income_statement_id":"1992180","balance_sheet_id":"1992180"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":11377,"cogs":251,"gross_prof":11126,"sell_exp":1700,"admin_exp":1185,"oth_op_exp":2311,"income_before_income_taxes":5930,"income_after_income_taxes":5930,"net_income":5930},"balance_data":{"cash":5209,"accounts_receivable":3936,"cur_assets":9145,"fixed_assets":192,"non_cur_assets":192,"assets":9337,"cur_liab":145,"provisions":688,"equity":8504,"equities":9337},"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",251,251,false],["net_turnover_source","gross_profit_calc",11126,11126,false],["gross_profit_calc","selling_exp",1700,1700,false],["gross_profit_calc","admin_exp",1185,1185,false],["gross_profit_calc","other_op_exp_exp",2311,2311,false]]}},"financial_ratios":{"current_ratio":{"value":63.06896551724138},"quick_ratio":{"value":63.06896551724138},"net_profit_margin":{"value":0.5212270370044827},"roa":{"value":0.6351076362857448},"roe":{"value":0.6973189087488241},"debt_to_equity":{"value":0.01705079962370649,"negative_equity":false},"asset_turnover":{"value":1.218485594944843},"altman_z_score":{"value":29.284160193224583},"roce":{"value":0.6451261966927764}},"source_ids":{"financial_statement_id":"1839751","income_statement_id":"1839751","balance_sheet_id":"1839751"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":5319,"cogs":140,"gross_prof":5179,"sell_exp":526,"admin_exp":283,"oth_op_exp":1617,"income_before_income_taxes":2753,"income_after_income_taxes":2753,"net_income":2753},"balance_data":{"cash":2721,"accounts_receivable":660,"cur_assets":3381,"assets":3381,"cur_liab":120,"equity":3261,"equities":3381},"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",140,140,false],["net_turnover_source","gross_profit_calc",5179,5179,false],["gross_profit_calc","selling_exp",526,526,false],["gross_profit_calc","admin_exp",283,283,false],["gross_profit_calc","other_op_exp_exp",1617,1617,false]]}},"financial_ratios":{"current_ratio":{"value":28.175},"quick_ratio":{"value":28.175},"net_profit_margin":{"value":0.5175784921977815},"roa":{"value":0.8142561372375037},"roe":{"value":0.8442195645507513},"debt_to_equity":{"value":0.03679852805887764,"negative_equity":false},"asset_turnover":{"value":1.5732031943212068},"altman_z_score":{"value":17.021940402247854},"roce":{"value":0.8442195645507513}},"source_ids":{"financial_statement_id":"1450964","income_statement_id":"1450964","balance_sheet_id":"1450964"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":4260,"gross_prof":4260,"admin_exp":3267,"oth_op_exp":1065,"income_before_income_taxes":-72,"income_after_income_taxes":-72,"net_income":-72},"balance_data":{"cash":766,"cur_assets":766,"assets":766,"cur_liab":257,"equity":509,"equities":766},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"],["Peļņa pirms proc. un nodokļiem (EBIT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",4260,4260,false],["gross_profit_calc","admin_exp",3267,3267,false],["gross_profit_calc","other_op_exp_exp",1065,1065,false],["gross_profit_calc","ebit_calc",72,-72,true],["ebit_calc","ebt_calc",72,-72,true]]}},"financial_ratios":{"current_ratio":{"value":2.980544747081712},"quick_ratio":{"value":2.980544747081712},"net_profit_margin":{"value":-0.016901408450704224},"roa":{"value":-0.09399477806788512},"roe":{"value":-0.14145383104125736},"debt_to_equity":{"value":0.5049115913555993,"negative_equity":false},"asset_turnover":{"value":5.561357702349869},"altman_z_score":{"value":7.129285712834371},"roce":{"value":-0.14145383104125736}},"source_ids":{"financial_statement_id":"1318899","income_statement_id":"1318899","balance_sheet_id":"1318899"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 09.08.2022 ","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,"1.05","0.20","0.32",1,"***","***"],[2023,"2.05","0.16","0.29",1,"***","***"]]},"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","-0.05","0.01","0.02",1,"***","***"],["2026. gada 1. ceturksnis","0.78","0.03","0.02",1,"***","***"],["2025. gada 4. ceturksnis","0.57","0.21","0.31",2,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",2800,"EUR","2024-04-26"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,1,"EUR"],[2018,1,"EUR"],[2013,1,"LVL"],[2014,1,"EUR"],[2015,1,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2013-01-25"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV58ZZZ41503063507","K","SIA","2013-01-29","Daugavpils, Gaismas iela 16 - 33",5414,116150716,100003011,"0050000"]]},"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","4312  ","002000","Daugavpils","1.05","0.20","0.32",1],[2023,"sabiedrība ar ierobežotu atbildību","4312  ","002000","Daugavpils","2.05","0.16","0.29",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 09.08.2022 ","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":[["FM KONSALTINGS SIA","2025. gada 4. ceturksnis","0.57","0.06","0.00","0.21","0.31","2"],["FM KONSALTINGS SIA","2026. gada 1. ceturksnis","0.78","0.72","0.00","0.03","0.02","1"],["FM KONSALTINGS SIA","2026. gada 2. ceturksnis","-0.05","0.0","0.08","0.01","0.02","1"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","admin_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_exp","sell_exp"],"data":[[452,68,384,435,-51,-51,-51,null,null],[1315,197,1118,556,562,562,562,null,null],[4260,null,4260,3267,-72,-72,-72,1065,null],[5319,140,5179,283,2753,2753,2753,1617,526],[11377,251,11126,1185,5930,5930,5930,2311,1700]]},"balance_sheets":{"columns":["cash","cur_assets","assets","cur_liab","equity","equities","accounts_receivable","fixed_assets","non_cur_assets","provisions"],"data":[[39,39,39,20,19,39,null,null,null,null],[734,734,734,153,581,734,null,null,null,null],[766,766,766,257,509,766,null,null,null,null],[2721,3381,3381,120,3261,3381,660,null,null,null],[5209,9145,9337,145,8504,9337,3936,192,192,688]]}}}