{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/42103025231","dati_atjaunoti":"2026-09-01","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"42103025231","company_name":"Sabiedrība ar ierobežotu atbildību \"H & L STUDIJA\"","company_type":"SIA","registered_date":"2001-01-15","area_of_activity":{"nace_code":"4683","nace_description":"Kokmateriālu, būvmateriālu un sanitārtehnikas ierīču vairumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,3877269,-593849,895606,53,"EUR"],[2024,3491689,-964706,1497860,49,"EUR"],[2023,4164989,-456826,1309569,48,"EUR"],[2022,5035636,11553,1455842,53,"EUR"],[2021,5308676,3343,1062450,23,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":53,"type_from_db":"UGP"},"income_data":{"net_turnover":3877269,"cogs":3898772,"gross_prof":-21503,"sell_exp":287120,"admin_exp":323318,"oth_op_rev":85704,"oth_op_exp":1877,"interest_expenses":34113,"income_before_income_taxes":-582227,"provision_for_income_taxes":11622,"income_after_income_taxes":-593849,"net_income":-593849},"balance_data":{"cash":137009,"accounts_receivable":210903,"inventories":444246,"cur_assets":792158,"fixed_assets":69242,"intangible_assets":34206,"non_cur_assets":103448,"assets":895606,"cur_liab":1256590,"non_cur_liab":1183133,"equity":-1544117,"equities":895606},"cash_flow_data":{"cfo_im_ebt":-582227,"cfo_im_ebwc":-535944,"cfo_im_op":-785998,"cfo_im_tax":-11622,"cfo_im_net":-797620,"cfi_acq_fa":-27096,"cfi_net":-27096,"cff_ln_rcv":846000,"net_increase":21284,"at_beginning_of_year":115725,"at_end_of_year":137009},"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",3898772,3898772,false],["net_turnover_source","gross_profit_calc",21503,-21503,true],["gross_profit_calc","selling_exp",287120,287120,false],["gross_profit_calc","admin_exp",323318,323318,false],["gross_profit_calc","other_op_exp_exp",1877,1877,false]]}},"financial_ratios":{"current_ratio":{"value":0.6304029158277561},"quick_ratio":{"value":0.27686994166752876},"net_profit_margin":{"value":-0.153161671269133},"roa":{"value":-0.6630694747467079},"roe":{"value":0.3845880849702451},"debt_to_equity":{"value":-1.5800117478144466,"negative_equity":true},"interest_coverage":{"value":-16.0675988626037},"asset_turnover":{"value":4.3292128458272945},"altman_z_score":{"value":0.3211107452614126},"roce":{"value":1.518388626642732}},"source_ids":{"financial_statement_id":"2233207","income_statement_id":"2233207","balance_sheet_id":"2233207","cash_flow_statement_id":"2233207"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":3491689,"cogs":3872668,"gross_prof":-380979,"sell_exp":218617,"admin_exp":346657,"oth_op_rev":14272,"oth_op_exp":10993,"interest_expenses":21506,"income_before_income_taxes":-964480,"provision_for_income_taxes":226,"income_after_income_taxes":-964706,"net_income":-964706},"balance_data":{"cash":115725,"accounts_receivable":463450,"inventories":796050,"cur_assets":1375225,"fixed_assets":95669,"intangible_assets":26966,"non_cur_assets":122635,"assets":1497860,"cur_liab":2104717,"non_cur_liab":343411,"equity":-950268,"equities":1497860},"cash_flow_data":{"cfo_im_ebt":-964480,"cfo_im_ebwc":-918034,"cfo_im_op":-123336,"cfo_im_tax":-226,"cfo_im_net":-123562,"cfi_acq_fa":-42868,"cfi_sal_fa":10992,"cfi_net":-31876,"cff_ln_rcv":80000,"cff_ln_repay":-80000,"net_increase":-155438,"at_beginning_of_year":271163,"at_end_of_year":115725},"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",3872668,3872668,false],["net_turnover_source","gross_profit_calc",380979,-380979,true],["gross_profit_calc","selling_exp",218617,218617,false],["gross_profit_calc","admin_exp",346657,346657,false],["gross_profit_calc","other_op_exp_exp",10993,10993,false]]}},"financial_ratios":{"current_ratio":{"value":0.6534013836539544},"quick_ratio":{"value":0.2751795134452755},"net_profit_margin":{"value":-0.2762863473808807},"roa":{"value":-0.6440561868265392},"roe":{"value":1.0151936085399067},"debt_to_equity":{"value":-2.576250068401756,"negative_equity":true},"interest_coverage":{"value":-43.84701943643634},"asset_turnover":{"value":2.3311183955776906},"altman_z_score":{"value":-0.6791221843481785},"roce":{"value":1.5538652433769404}},"source_ids":{"financial_statement_id":"2076823","income_statement_id":"2076823","balance_sheet_id":"2076823","cash_flow_statement_id":"2076823"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":48,"type_from_db":"UGP"},"income_data":{"net_turnover":4164989,"cogs":4154061,"gross_prof":10928,"sell_exp":180407,"admin_exp":277419,"oth_op_rev":4844,"oth_op_exp":4206,"interest_expenses":10178,"income_before_income_taxes":-456438,"provision_for_income_taxes":388,"income_after_income_taxes":-456826,"net_income":-456826},"balance_data":{"cash":271163,"accounts_receivable":177543,"inventories":723659,"cur_assets":1172365,"fixed_assets":101844,"intangible_assets":35360,"non_cur_assets":137204,"assets":1309569,"cur_liab":948310,"non_cur_liab":346821,"equity":14438,"equities":1309569},"cash_flow_data":{"cfo_im_ebt":-456438,"cfo_im_ebwc":-406809,"cfo_im_op":-170728,"cfo_im_tax":-388,"cfo_im_net":-171116,"cfi_acq_fa":-74481,"cfi_sal_fa":2638,"cfi_net":-71843,"cff_iss_cap":345622,"cff_net":345622,"net_increase":102663,"at_beginning_of_year":168500,"at_end_of_year":271163},"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",4154061,4154061,false],["net_turnover_source","gross_profit_calc",10928,10928,false],["gross_profit_calc","selling_exp",180407,180407,false],["gross_profit_calc","admin_exp",277419,277419,false],["gross_profit_calc","other_op_exp_exp",4206,4206,false]]}},"financial_ratios":{"current_ratio":{"value":1.2362676761818392},"quick_ratio":{"value":0.47316383882907487},"net_profit_margin":{"value":-0.10968240252255168},"roa":{"value":-0.3488369074099952},"roe":{"value":-31.640531929630143},"debt_to_equity":{"value":89.70293669483308,"negative_equity":false},"interest_coverage":{"value":-43.84554922381607},"asset_turnover":{"value":3.1804273008905986},"altman_z_score":{"value":2.2519906804929017},"roce":{"value":-1.2352910238914463}},"source_ids":{"financial_statement_id":"1879035","income_statement_id":"1879035","balance_sheet_id":"1879035","cash_flow_statement_id":"1879035"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":53,"type_from_db":"UGP"},"income_data":{"net_turnover":5035636,"cogs":4626121,"gross_prof":409515,"sell_exp":191189,"admin_exp":245473,"oth_op_rev":45842,"oth_op_exp":5306,"other_interest_revenues":9325,"interest_expenses":9833,"income_before_income_taxes":12881,"provision_for_income_taxes":1328,"income_after_income_taxes":11553,"net_income":11553},"balance_data":{"cash":168500,"accounts_receivable":121961,"inventories":1050391,"cur_assets":1340852,"fixed_assets":113214,"intangible_assets":1776,"non_cur_assets":114990,"assets":1455842,"cur_liab":1050588,"non_cur_liab":279612,"equity":125642,"equities":1455842},"cash_flow_data":{"cfo_im_ebt":12881,"cfo_im_ebwc":52590,"cfo_im_op":52724,"cfo_im_net":52724,"cfi_acq_fa":-115946,"cfi_net":-115946,"net_increase":-63222,"at_beginning_of_year":231722,"at_end_of_year":168500},"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",4626121,4626121,false],["net_turnover_source","gross_profit_calc",409515,409515,false],["gross_profit_calc","selling_exp",191189,191189,false],["gross_profit_calc","admin_exp",245473,245473,false],["gross_profit_calc","other_op_exp_exp",5306,5306,false]]}},"financial_ratios":{"current_ratio":{"value":1.276287183938899},"quick_ratio":{"value":0.27647469797865576},"net_profit_margin":{"value":0.002294248432571377},"roa":{"value":0.00793561389216687},"roe":{"value":0.09195173588449722},"debt_to_equity":{"value":10.587224017446395,"negative_equity":false},"interest_coverage":{"value":2.309976609376589},"asset_turnover":{"value":3.4589165582528874},"altman_z_score":{"value":3.7561968286248097},"roce":{"value":0.05604879902480913}},"source_ids":{"financial_statement_id":"1748485","income_statement_id":"1748485","balance_sheet_id":"1748485","cash_flow_statement_id":"1748485"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":23,"type_from_db":"UGP"},"income_data":{"net_turnover":5308676,"cogs":4913590,"gross_prof":395086,"sell_exp":173389,"admin_exp":218181,"oth_op_rev":875,"oth_op_exp":1539,"other_interest_revenues":859,"interest_expenses":6,"income_before_income_taxes":3705,"provision_for_income_taxes":362,"income_after_income_taxes":3343,"net_income":3343},"balance_data":{"cash":231722,"accounts_receivable":201466,"inventories":590510,"cur_assets":1023698,"fixed_assets":38649,"intangible_assets":103,"non_cur_assets":38752,"assets":1062450,"cur_liab":898196,"non_cur_liab":50165,"equity":114089,"equities":1062450},"cash_flow_data":{"cfo_im_ebt":3705,"cfo_im_ebwc":24871,"cfo_im_op":105454,"cfo_im_net":105454,"cfi_acq_fa":-3909,"cfi_net":-3909,"net_increase":101545,"at_beginning_of_year":130177,"at_end_of_year":231722},"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",4913590,4913590,false],["net_turnover_source","gross_profit_calc",395086,395086,false],["gross_profit_calc","selling_exp",173389,173389,false],["gross_profit_calc","admin_exp",218181,218181,false],["gross_profit_calc","other_op_exp_exp",1539,1539,false]]}},"financial_ratios":{"current_ratio":{"value":1.1397267411567187},"quick_ratio":{"value":0.48228671693038044},"net_profit_margin":{"value":0.0006297238708860741},"roa":{"value":0.0031465010118123206},"roe":{"value":0.02930168552621199},"debt_to_equity":{"value":8.312466583106172,"negative_equity":false},"interest_coverage":{"value":618.5},"asset_turnover":{"value":4.996636076991859},"altman_z_score":{"value":5.22367070640117},"roce":{"value":0.02259305709449998}},"source_ids":{"financial_statement_id":"1344924","income_statement_id":"1344924","balance_sheet_id":"1344924","cash_flow_statement_id":"1344924"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 08.03.2001 ","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,"723.06","180.15","352.18",48,"1 793.56","~ 1 284.68"],[2023,"822.79","169.22","350.13",49,"1 746.73","~ 1 254.75"],[2022,"722.64","142.46","302.30",50,"1 477.95","~ 1 058.21"]]},"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","96.96","40.87","92.53",39,"2 319.90","~ 1 687.10"],["2026. gada 1. ceturksnis","68.20","17.58","43.48",39,"1 090.13","~ 867.12"],["2025. gada 4. ceturksnis","229.65","67.45","126.24",47,"2 626.34","~ 1 881.23"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":352.18,"employees":48,"gross_salary_raw":1793.557087448258,"gross_salary_formatted":"1 793.56","net_salary_formatted":"~ 1 284.68","vsaoi_employee_part":"188.32","non_taxable_minimum":"2.47","iin_part":"320.55","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":352.18,"employees":48,"gross_salary_raw":1793.557087448258,"gross_salary_formatted":"1 793.56","net_salary_formatted":"~ 1 284.68","vsaoi_employee_part":"188.32","non_taxable_minimum":"2.47","iin_part":"320.55","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",348450,"EUR","2023-12-27"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,15,"EUR"],[2018,17,"EUR"],[2010,7,"LVL"],[2011,7,"LVL"],[2012,7,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["2000-12-18"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV45ZZZ42103025231","K","SIA","2001-01-15","Rīga, Ulbrokas iela 34",1021,106253318,100003003,"0001000"]]},"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","4683  ","010093","Latgales priekšpilsēta","723.06","180.15","352.18",48],[2023,"sabiedrība ar ierobežotu atbildību","4673  ","010093","Latgales priekšpilsēta","822.79","169.22","350.13",49],[2022,"sabiedrība ar ierobežotu atbildību","4673  ","010093","Latgales priekšpilsēta","722.64","142.46","302.30",50]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 08.03.2001 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["H & L STUDIJA SIA","2025. gada 4. ceturksnis","229.65","45.59","9.71","67.45","126.24","47"],["H & L STUDIJA SIA","2026. gada 1. ceturksnis","68.20"," -0.78","6.44","17.58","43.48","39"],["H & L STUDIJA SIA","2026. gada 2. ceturksnis","96.96","4.98","41.46","40.87","92.53","39"]]},"deminimis":{"columns":["assign_date","assigned_amount","assigner_title","program_title","instrument_title","regul_title","project_title"],"data":[["2024-05-08",11918.7,"Latvijas Investīciju un attīstības aģentūra","ESF 2021-2027.g 1.2.3.1. pasākums \"Atbalsts MVU inovatīvas uzņēmējdarbības attīstībai\" ","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","f43977c2"],["2024-04-02",1195.2,"Latvijas Investīciju un attīstības aģentūra","ESF 2021-2027.g 1.2.3.1. pasākums \"Atbalsts MVU inovatīvas uzņēmējdarbības attīstībai\" ","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","7e338f45"],["2024-02-29",6004.74,"Latvijas Investīciju un attīstības aģentūra","ESF 2021-2027.g 1.2.3.1. pasākums \"Atbalsts MVU inovatīvas uzņēmējdarbības attīstībai\" ","01 Tiešais maksājums (grants)","2023/2831 Vispārējā tautsaimniecība (2023/2831)","64b8939b"]]},"vide":{"columns":["veids","numurs","statuss","no_dat","nosaukums","apraksts"],"data":[["c","AP22IC0026","Darbība reģistrēta","2022-04-19","Sadedzināšanas iekārtas","sadedzināšanas iekārtas, kuru nominālā siltuma jauda ir vienāda ar vai lielāka par 0.2 un mazāka par 5 megavatiem un kuras kā kurināmo izmanto biomasu, kūdru vai gāzveida kurināmo"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","other_interest_revenues","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income"],"data":[[5068285,4435283,633002,240341,244588,1161,2109,3307,1099,149333,434,148899,148899],[4170860,3804682,366178,145312,258235,3,1433,23,11,-38787,359,-39146,-39146],[5308676,4913590,395086,173389,218181,875,1539,859,6,3705,362,3343,3343],[737826,649480,88346,20008,36530,null,25,6,null,31789,4496,null,27293],[5035636,4626121,409515,191189,245473,45842,5306,9325,9833,12881,1328,11553,11553]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","intangible_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities"],"data":[[188761,644063,744737,1577561,78023,511,78534,1656095,1493569,12634,149892,1656095],[130177,458035,695487,1283699,55756,253,56009,1339708,1204208,24754,110746,1339708],[231722,201466,590510,1023698,38649,103,38752,1062450,898196,50165,114089,1062450],[53230,17111,106872,177213,25887,10,25897,203110,134310,null,68800,203110],[168500,121961,1050391,1340852,113214,1776,114990,1455842,1050588,279612,125642,1455842]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_tax","cfo_im_net","cfi_acq_fa","cfi_net","net_increase","at_beginning_of_year","at_end_of_year","cff_div_pd","cff_net","cfi_int_rcv"],"data":[[149333,190157,60481,-1714,58767,-14323,-14323,44444,144317,188761,null,null,null],[-38787,4351,-26357,-990,-27347,-20613,-20613,-58584,188761,130177,-10624,-10624,null],[3705,24871,105454,null,105454,-3909,-3909,101545,130177,231722,null,null,null],[31789,39999,24861,null,24861,null,6,24867,28363,53230,null,null,6],[12881,52590,52724,null,52724,-115946,-115946,-63222,231722,168500,null,null,null]]}}}