{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/41503072800","dati_atjaunoti":"2026-10-29","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/41503072800"},"registration_number":"41503072800","company_name":"Sabiedrība ar ierobežotu atbildību \"NIRA CAT\"","company_type":"SIA","registered_date":"2015-08-12","area_of_activity":{"nace_code":"4776","nace_description":"Ziedu, augu, mēslošanas līdzekļu, lolojumdzīvnieku un to barības mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,16886,2815,3966,3,"EUR"],[2024,21223,-5400,7205,3,"EUR"],[2023,61199,-8916,9762,5,"EUR"],[2022,118643,-3987,56109,4,"EUR"],[2021,118250,-3445,51690,5,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":16886,"cogs":14071,"gross_prof":2815,"income_before_income_taxes":2815,"income_after_income_taxes":2815,"net_income":2815},"balance_data":{"cash":60,"accounts_receivable":705,"inventories":3201,"cur_assets":3966,"assets":3966,"cur_liab":42379,"non_cur_liab":10715,"equity":-49128,"equities":3966},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Peļņa pirms proc. un nodokļiem (EBIT)"],["Peļņa pirms nodokļiem (EBT)"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",14071,14071,false],["net_turnover_source","gross_profit_calc",2815,2815,false],["gross_profit_calc","ebit_calc",2815,2815,false],["ebit_calc","ebt_calc",2815,2815,false],["ebt_calc","net_income_final",2815,2815,false]]}},"financial_ratios":{"current_ratio":{"value":0.09358408645791548},"quick_ratio":{"value":0.0180513933787961},"net_profit_margin":{"value":0.16670614710410991},"roa":{"value":0.7097831568330812},"roe":{"value":-0.05729929978830809},"debt_to_equity":{"value":-1.0807278944797265,"negative_equity":true},"asset_turnover":{"value":4.257690368129097},"altman_z_score":{"value":-11.370751017961634},"roce":{"value":-0.07328248249290605}},"source_ids":{"financial_statement_id":"2220169","income_statement_id":"2220169","balance_sheet_id":"2220169"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":21223,"cogs":23712,"gross_prof":-2489,"sell_exp":1200,"admin_exp":1711,"income_before_income_taxes":-5400,"income_after_income_taxes":-5400,"net_income":-5400},"balance_data":{"cash":210,"accounts_receivable":298,"inventories":6697,"cur_assets":7205,"assets":7205,"cur_liab":60103,"non_cur_liab":11049,"equity":-63947,"equities":7205},"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",23712,23712,false],["net_turnover_source","gross_profit_calc",2489,-2489,true],["gross_profit_calc","selling_exp",1200,1200,false],["gross_profit_calc","admin_exp",1711,1711,false],["gross_profit_calc","ebit_calc",5400,-5400,true]]}},"financial_ratios":{"current_ratio":{"value":0.11987754355023876},"quick_ratio":{"value":0.008452157130259721},"net_profit_margin":{"value":-0.25444093671959667},"roa":{"value":-0.7494795281054824},"roe":{"value":0.08444493095844996},"debt_to_equity":{"value":-1.1126714310288208,"negative_equity":true},"asset_turnover":{"value":2.94559333795975},"altman_z_score":{"value":-12.547937793079008},"roce":{"value":0.10208325456539}},"source_ids":{"financial_statement_id":"2198883","income_statement_id":"2198883","balance_sheet_id":"2198883"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":61199,"cogs":66395,"gross_prof":-5196,"sell_exp":1528,"admin_exp":1966,"oth_op_exp":226,"income_before_income_taxes":-8916,"income_after_income_taxes":-8916,"net_income":-8916},"balance_data":{"cash":292,"accounts_receivable":322,"inventories":9148,"cur_assets":9762,"assets":9762,"cur_liab":69761,"non_cur_liab":10552,"equity":-70551,"equities":9762},"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",66395,66395,false],["net_turnover_source","gross_profit_calc",5196,-5196,true],["gross_profit_calc","selling_exp",1528,1528,false],["gross_profit_calc","admin_exp",1966,1966,false],["gross_profit_calc","other_op_exp_exp",226,226,false]]}},"financial_ratios":{"current_ratio":{"value":0.13993492065767407},"quick_ratio":{"value":0.008801479336592078},"net_profit_margin":{"value":-0.14568865504338308},"roa":{"value":-0.9133374308543332},"roe":{"value":0.12637666369009654},"debt_to_equity":{"value":-1.1383679891142577,"negative_equity":true},"asset_turnover":{"value":6.2691046916615445},"altman_z_score":{"value":-7.478290559612987},"roce":{"value":0.14860247670794513}},"source_ids":{"financial_statement_id":"1928265","income_statement_id":"1928265","balance_sheet_id":"1928265"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":118643,"cogs":82967,"gross_prof":35676,"sell_exp":38065,"admin_exp":1212,"oth_op_exp":386,"income_before_income_taxes":-3987,"income_after_income_taxes":-3987,"net_income":-3987},"balance_data":{"cash":56,"accounts_receivable":264,"inventories":55789,"cur_assets":56109,"assets":56109,"cur_liab":57263,"non_cur_liab":60481,"equity":-61635,"equities":56109},"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",82967,82967,false],["net_turnover_source","gross_profit_calc",35676,35676,false],["gross_profit_calc","selling_exp",38065,38065,false],["gross_profit_calc","admin_exp",1212,1212,false],["gross_profit_calc","other_op_exp_exp",386,386,false]]}},"financial_ratios":{"current_ratio":{"value":0.9798473709026772},"quick_ratio":{"value":0.005588250702897158},"net_profit_margin":{"value":-0.03360501673086486},"roa":{"value":-0.0710581190183393},"roe":{"value":0.06468727184229739},"debt_to_equity":{"value":-1.9103431491847165,"negative_equity":true},"asset_turnover":{"value":2.114509258764191},"altman_z_score":{"value":0.7244818753593414},"roce":{"value":3.454939341421144}},"source_ids":{"financial_statement_id":"1477074","income_statement_id":"1477074","balance_sheet_id":"1477074"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":118250,"cogs":82621,"gross_prof":35629,"sell_exp":30506,"admin_exp":1013,"oth_op_exp":7555,"income_before_income_taxes":-3445,"income_after_income_taxes":-3445,"net_income":-3445},"balance_data":{"cash":26,"accounts_receivable":1148,"inventories":50516,"cur_assets":51690,"assets":51690,"cur_liab":54290,"non_cur_liab":55047,"equity":-57647,"equities":51690},"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",82621,82621,false],["net_turnover_source","gross_profit_calc",35629,35629,false],["gross_profit_calc","selling_exp",30506,30506,false],["gross_profit_calc","admin_exp",1013,1013,false],["gross_profit_calc","other_op_exp_exp",7555,7555,false]]}},"financial_ratios":{"current_ratio":{"value":0.9521090440228404},"quick_ratio":{"value":0.02162460858353288},"net_profit_margin":{"value":-0.029133192389006343},"roa":{"value":-0.06664732056490617},"roe":{"value":0.05976026506149496},"debt_to_equity":{"value":-1.8966641802695716,"negative_equity":true},"asset_turnover":{"value":2.2876765331785647},"altman_z_score":{"value":0.8739092523660166},"roce":{"value":1.325}},"source_ids":{"financial_statement_id":"1352270","income_statement_id":"1352270","balance_sheet_id":"1352270"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"C","Skaidrojums":"Pārkāpumi saistību izpildē","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"nav","Registrets":" 16.09.2015 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav","Izslegts":" 12.12.2025 "},"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,"11.39","1.57","5.73",3,"466.90","~ 417.88"],[2023,"12.44","1.41","7.37",5,"360.32","~ 322.49"],[2022,"19.11","2.08","9.90",4,"605.02","~ 492.69"]]},"quarterly_taxes":{"columns":["Taksacijas_gads_ceturksnis","Samaksato_VID_administreto_nodoklu_kopsumma_tukst_EUR","Taja_skaita_IIN","Taja_skaita_VSAOI","avg_gross_salary","avg_net_salary","Videjais_nodarbinato_personu_skaits_cilv"],"data":[["2026. gada 3. ceturksnis","0.0","0.02","-0.03","—","—",null],["2026. gada 2. ceturksnis","0.45","0.08","0.39","***","***",1],["2026. gada 1. ceturksnis","2.41","0.51","1.60","521.50","~ 466.74",3],["2025. gada 4. ceturksnis","2.42","0.57","1.45","354.45","~ 317.24",4]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":5.73,"employees":3,"gross_salary_raw":466.901339591278,"gross_salary_formatted":"466.90","net_salary_formatted":"~ 417.88","vsaoi_employee_part":"49.02","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":5.73,"employees":3,"gross_salary_raw":466.901339591278,"gross_salary_formatted":"466.90","net_salary_formatted":"~ 417.88","vsaoi_employee_part":"49.02","non_taxable_minimum":"500.00","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",12004,"EUR","2019-11-12"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,4,"EUR"],[2023,5,"EUR"],[2024,3,"EUR"],[2017,5,"EUR"],[2015,5,"EUR"]]},"liquidations":{"columns":["liquidation_type","liquidation_type_text","date_from","grounds_for_liquidation"],"data":[["ACTIVITY_TERMINATED","Darbības izbeigšana","2026-10-07","Latvijas Republikas Uzņēmumu reģistra valsts notāra 29.07.2026. lēmums Nr.6-12/60508"]]},"memorandum_date":{"columns":["document_date"],"data":[["2015-08-11"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV86ZZZ41503072800","K","SIA","2015-08-12","Daugavpils, Smilšu iela 98 - 44",5410,116178213,100003011,"0050000"]]},"securing_measures":{"columns":["securing_measure_type","securing_measure_type_text","type_details","date_from","case_number","institution_identifier","institution_name","institution_registration_number"],"data":[["PROHIBITION","Aizliegums","Piemērots aizliegums pamatkapitāla samazināšanai","2025-01-23","30.4/17.20.3/7564",1000334326,"VID Nodokļu nomaksas veicināšanas pārvalde",null],["PROHIBITION","Aizliegums",null,"2022-03-30","30.4-17.20.4/17.20.4/38722",1000057137,"Valsts ieņēmumu dienests",90000069281]]},"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","4776  ","002000","Daugavpils","11.39","1.57","5.73",3],[2023,"sabiedrība ar ierobežotu atbildību","4776  ","002000","Daugavpils","12.44","1.41","7.37",5],[2022,"sabiedrība ar ierobežotu atbildību","4776  ","002000","Daugavpils","19.11","2.08","9.90",4]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 16.09.2015 ","nav","nav"," 12.12.2025 "]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["C","Pārkāpumi saistību izpildē","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":[["NIRA CAT SIA","2026. gada 3. ceturksnis","0.0","0.0","0.0","0.02","-0.03","0"],["NIRA CAT SIA","2026. gada 2. ceturksnis","0.45","0.0","0.02","0.08","0.39","1"],["NIRA CAT SIA","2026. gada 1. ceturksnis","2.41","0.28","0.00","0.51","1.60","3"],["NIRA CAT SIA","2025. gada 4. ceturksnis","2.42","0.46","0.07","0.57","1.45","4"]]}}}