{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/42103012006","dati_atjaunoti":"2026-09-10","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"42103012006","company_name":"Sabiedrība ar ierobežotu atbildību \"ŠARMS\"","company_type":"SIA","registered_date":"1994-06-28","area_of_activity":{"nace_code":"4771","nace_description":"Apģērbu mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,95685,-5075,164908,5,"EUR"],[2024,113388,-5014,207777,6,"EUR"],[2023,130039,-12439,236391,6,"EUR"],[2022,138363,18007,244800,7,"EUR"],[2021,104627,1437,251951,8,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":95685,"cogs":116195,"gross_prof":-20510,"sell_exp":177,"admin_exp":14385,"oth_op_rev":30000,"oth_op_exp":2,"income_before_income_taxes":-5074,"provision_for_income_taxes":1,"income_after_income_taxes":-5075,"net_income":-5075},"balance_data":{"cash":1134,"accounts_receivable":3798,"inventories":158639,"cur_assets":163571,"fixed_assets":1337,"non_cur_assets":1337,"assets":164908,"cur_liab":17152,"non_cur_liab":117317,"equity":30439,"equities":164908},"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",116195,116195,false],["net_turnover_source","gross_profit_calc",20510,-20510,true],["gross_profit_calc","selling_exp",177,177,false],["gross_profit_calc","admin_exp",14385,14385,false],["gross_profit_calc","other_op_exp_exp",2,2,false]]}},"financial_ratios":{"current_ratio":{"value":9.536555503731343},"quick_ratio":{"value":0.2875466417910448},"net_profit_margin":{"value":-0.053038616293044884},"roa":{"value":-0.03077473500375967},"roe":{"value":-0.1667268964157824},"debt_to_equity":{"value":4.417654982095338,"negative_equity":false},"asset_turnover":{"value":0.5802326145487181},"altman_z_score":{"value":1.3714997273063259},"roce":{"value":-0.03434039903624895}},"source_ids":{"financial_statement_id":"2266213","income_statement_id":"2266213","balance_sheet_id":"2266213"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":113388,"cogs":124962,"gross_prof":-11574,"sell_exp":15,"admin_exp":23421,"oth_op_rev":30000,"oth_op_exp":3,"income_before_income_taxes":-5013,"provision_for_income_taxes":1,"income_after_income_taxes":-5014,"net_income":-5014},"balance_data":{"cash":2323,"accounts_receivable":3499,"inventories":200594,"cur_assets":206416,"fixed_assets":1361,"non_cur_assets":1361,"assets":207777,"cur_liab":24946,"non_cur_liab":147317,"equity":35514,"equities":207777},"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",124962,124962,false],["net_turnover_source","gross_profit_calc",11574,-11574,true],["gross_profit_calc","selling_exp",15,15,false],["gross_profit_calc","admin_exp",23421,23421,false],["gross_profit_calc","other_op_exp_exp",3,3,false]]}},"financial_ratios":{"current_ratio":{"value":8.27451294796761},"quick_ratio":{"value":0.2333841096769021},"net_profit_margin":{"value":-0.044219846897378914},"roa":{"value":-0.02413164113448553},"roe":{"value":-0.14118375851776765},"debt_to_equity":{"value":4.850565973982092,"negative_equity":false},"asset_turnover":{"value":0.5457196898598016},"altman_z_score":{"value":1.3272457554335164},"roce":{"value":-0.027418763776383654}},"source_ids":{"financial_statement_id":"2037663","income_statement_id":"2037663","balance_sheet_id":"2037663"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":130039,"cogs":116177,"gross_prof":13862,"sell_exp":2270,"admin_exp":24113,"oth_op_rev":82,"income_before_income_taxes":-12439,"income_after_income_taxes":-12439,"net_income":-12439},"balance_data":{"cash":1700,"accounts_receivable":3627,"inventories":228988,"cur_assets":234315,"fixed_assets":2076,"non_cur_assets":2076,"assets":236391,"cur_liab":16896,"non_cur_liab":178967,"equity":40528,"equities":236391},"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",116177,116177,false],["net_turnover_source","gross_profit_calc",13862,13862,false],["gross_profit_calc","selling_exp",2270,2270,false],["gross_profit_calc","admin_exp",24113,24113,false],["gross_profit_calc","ebit_calc",12521,-12521,true]]}},"financial_ratios":{"current_ratio":{"value":13.868075284090908},"quick_ratio":{"value":0.3152817234848485},"net_profit_margin":{"value":-0.09565591860903268},"roa":{"value":-0.05262044663290904},"roe":{"value":-0.3069236083695223},"debt_to_equity":{"value":4.832782273983419,"negative_equity":false},"asset_turnover":{"value":0.5501013151938948},"altman_z_score":{"value":1.2770853924898034},"roce":{"value":-0.05667099478348026}},"source_ids":{"financial_statement_id":"1883020","income_statement_id":"1883020","balance_sheet_id":"1883020"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":7,"type_from_db":"UGP"},"income_data":{"net_turnover":138363,"cogs":120430,"gross_prof":17933,"sell_exp":2701,"admin_exp":20357,"oth_op_rev":23835,"interest_expenses":702,"income_before_income_taxes":18008,"provision_for_income_taxes":1,"income_after_income_taxes":18007,"net_income":18007},"balance_data":{"cash":19966,"accounts_receivable":3155,"inventories":219836,"cur_assets":242957,"fixed_assets":1843,"non_cur_assets":1843,"assets":244800,"cur_liab":7534,"non_cur_liab":184299,"equity":52967,"equities":244800},"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",120430,120430,false],["net_turnover_source","gross_profit_calc",17933,17933,false],["gross_profit_calc","selling_exp",2701,2701,false],["gross_profit_calc","admin_exp",20357,20357,false],["gross_profit_calc","ebit_calc",5125,-5125,true]]}},"financial_ratios":{"current_ratio":{"value":32.24807539155827},"quick_ratio":{"value":3.068887709052296},"net_profit_margin":{"value":0.13014317411446702},"roa":{"value":0.07355800653594771},"roe":{"value":0.3399663941699549},"debt_to_equity":{"value":3.6217456151943663,"negative_equity":false},"interest_coverage":{"value":26.65242165242165},"asset_turnover":{"value":0.5652083333333333},"altman_z_score":{"value":1.7903108847983895},"roce":{"value":0.07885664191245269}},"source_ids":{"financial_statement_id":"1739525","income_statement_id":"1739525","balance_sheet_id":"1739525"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":8,"type_from_db":"UGP"},"income_data":{"net_turnover":104627,"cogs":112076,"gross_prof":-7449,"sell_exp":2344,"admin_exp":16550,"oth_op_rev":27891,"interest_expenses":110,"income_before_income_taxes":1438,"provision_for_income_taxes":1,"income_after_income_taxes":1437,"net_income":1437},"balance_data":{"cash":18640,"accounts_receivable":3134,"inventories":229274,"cur_assets":251048,"fixed_assets":903,"non_cur_assets":903,"assets":251951,"cur_liab":7313,"non_cur_liab":195449,"equity":49189,"equities":251951},"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",112076,112076,false],["net_turnover_source","gross_profit_calc",7449,-7449,true],["gross_profit_calc","selling_exp",2344,2344,false],["gross_profit_calc","admin_exp",16550,16550,false],["gross_profit_calc","ebit_calc",26343,-26343,true]]}},"financial_ratios":{"current_ratio":{"value":34.329003145084094},"quick_ratio":{"value":2.9774374401750308},"net_profit_margin":{"value":0.013734504477811655},"roa":{"value":0.005703489964318458},"roe":{"value":0.029213848624692514},"debt_to_equity":{"value":4.122100469617191,"negative_equity":false},"interest_coverage":{"value":14.072727272727272},"asset_turnover":{"value":0.4152672543470754},"altman_z_score":{"value":1.394396916315245},"roce":{"value":0.006327716871459054}},"source_ids":{"financial_statement_id":"1381778","income_statement_id":"1381778","balance_sheet_id":"1381778"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 15.08.1996 ","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,"29.15","3.11","14.94",6,"608.68","~ 527.46"],[2023,"23.31","2.43","13.68",6,"557.35","~ 494.65"],[2022,"23.69","2.04","11.99",7,"418.71","~ 369.80"]]},"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","4.74","0.36","2.85",5,"557.35","~ 498.83"],["2026. gada 1. ceturksnis","5.53","0.34","2.72",5,"531.93","~ 476.07"],["2025. gada 4. ceturksnis","6.25","0.38","2.82",5,"551.48","~ 493.58"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.94,"employees":6,"gross_salary_raw":608.682898210619,"gross_salary_formatted":"608.68","net_salary_formatted":"~ 527.46","vsaoi_employee_part":"63.91","non_taxable_minimum":"458.20","iin_part":"17.31","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":14.94,"employees":6,"gross_salary_raw":608.682898210619,"gross_salary_formatted":"608.68","net_salary_formatted":"~ 527.46","vsaoi_employee_part":"63.91","non_taxable_minimum":"458.20","iin_part":"17.31","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",51264,"EUR","2015-06-26"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,8,"EUR"],[2018,7,"EUR"],[2010,11,"LVL"],[2011,10,"LVL"],[2012,8,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["1994-06-23"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV63ZZZ42103012006","K","SIA","1994-06-28","Liepāja, Friča Brīvzemnieka iela 33",3401,102407047,100003044,"0170000"]]},"reorganizations":{"columns":["reorganization_type","reorganization_type_text","source_entity_regcode","registered"],"data":[["TRANSFORMATION","Pārveidota uz","210200308","1994-06-28"]]},"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","4771  ","005000","Liepāja","29.15","3.11","14.94",6],[2023,"sabiedrība ar ierobežotu atbildību","4771  ","005000","Liepāja","23.31","2.43","13.68",6],[2022,"sabiedrība ar ierobežotu atbildību","4771  ","005000","Liepāja","23.69","2.04","11.99",7]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["ir"," 15.08.1996 ","nav","nav",null],["nav"," 21.11.1995 ","nav","nav"," 14.08.1996 "]]},"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":[["ŠARMS SIA","2025. gada 4. ceturksnis","6.25","3.13","0.08","0.38","2.82","5"],["ŠARMS SIA","2026. gada 1. ceturksnis","5.53","2.47","0.00","0.34","2.72","5"],["ŠARMS SIA","2026. gada 2. ceturksnis","4.74","1.53","0.0","0.36","2.85","5"]]},"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","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income","oth_op_rev","other_taxes"],"data":[[126298,110274,16024,1795,18926,14,455,-5166,5,-5171,-5171,null,null],[95984,95392,592,907,13240,2,331,-13888,3,-13891,-13891,null,null],[155705,173146,-17441,null,null,1616,null,313,null,null,164,19370,149],[104627,112076,-7449,2344,16550,null,110,1438,1,1437,1437,27891,null],[138363,120430,17933,2701,20357,null,702,18008,1,18007,18007,23835,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities","provisions"],"data":[[2927,2771,277819,283517,23289,23289,306806,32600,212563,61643,306806,null],[4022,2712,261176,267910,14579,14579,282489,29845,204892,47752,282489,null],[7582,5283,172560,185425,6316,6316,191741,11971,141553,35903,191741,2314],[18640,3134,229274,251048,903,903,251951,7313,195449,49189,251951,null],[19966,3155,219836,242957,1843,1843,244800,7534,184299,52967,244800,null]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_net","cff_ln_rcv","cff_ln_repay","cff_net","net_increase","at_beginning_of_year","at_end_of_year"],"data":[[313,4083,-53,-223,29284,23268,6016,5793,1789,7582],[1474,2441,-5421,-5571,200,-547,-347,-5918,7582,1664]]}}}