{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/42103100633","dati_atjaunoti":"2026-09-21","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/42103100633"},"registration_number":"42103100633","company_name":"Sabiedrība ar ierobežotu atbildību \"Finnera\"","company_type":"SIA","registered_date":"2019-10-22","area_of_activity":{"nace_code":"4646","nace_description":"Farmaceitisku produktu un medicīnas preču vairumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,9889658,111840,5323280,4,"EUR"],[2024,11159842,78099,6565956,4,"EUR"],[2023,12024751,45219,7306566,2,"EUR"],[2022,10774985,216602,7389301,2,"EUR"],[2021,9373268,270236,4895041,2,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":9889658,"cogs":9080954,"gross_prof":808704,"sell_exp":113740,"admin_exp":30423,"other_interest_revenues":335452,"interest_expenses":868528,"income_before_income_taxes":131465,"provision_for_income_taxes":19625,"income_after_income_taxes":111840,"net_income":111840},"balance_data":{"cash":15766,"accounts_receivable":5307514,"cur_assets":5323280,"assets":5323280,"cur_liab":4695147,"equity":628133,"equities":5323280},"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",9080954,9080954,false],["net_turnover_source","gross_profit_calc",808704,808704,false],["gross_profit_calc","selling_exp",113740,113740,false],["gross_profit_calc","admin_exp",30423,30423,false],["gross_profit_calc","ebit_calc",664541,664541,false]]}},"financial_ratios":{"current_ratio":{"value":1.1337834576851373},"quick_ratio":{"value":1.1337834576851373},"net_profit_margin":{"value":0.011308783377544502},"roa":{"value":0.02100960310184698},"roe":{"value":0.17805146362314989},"debt_to_equity":{"value":7.474765694526478,"negative_equity":false},"interest_coverage":{"value":1.1513652985280842},"asset_turnover":{"value":1.8578128522264468},"altman_z_score":{"value":2.678492772302599},"roce":{"value":1.5920083803907772}},"source_ids":{"financial_statement_id":"2251244","income_statement_id":"2251244","balance_sheet_id":"2251244"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":11159842,"cogs":11011682,"gross_prof":148160,"sell_exp":51028,"admin_exp":27124,"other_interest_revenues":379206,"interest_expenses":354115,"income_before_income_taxes":95099,"provision_for_income_taxes":17000,"income_after_income_taxes":78099,"net_income":78099},"balance_data":{"cash":143073,"accounts_receivable":6421318,"inventories":1565,"cur_assets":6565956,"assets":6565956,"cur_liab":5971163,"equity":594793,"equities":6565956},"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",11011682,11011682,false],["net_turnover_source","gross_profit_calc",148160,148160,false],["gross_profit_calc","selling_exp",51028,51028,false],["gross_profit_calc","admin_exp",27124,27124,false],["gross_profit_calc","ebit_calc",70008,70008,false]]}},"financial_ratios":{"current_ratio":{"value":1.0996109133178913},"quick_ratio":{"value":1.0993488203219373},"net_profit_margin":{"value":0.006998217358274427},"roa":{"value":0.01189453599749983},"roe":{"value":0.13130450425610254},"debt_to_equity":{"value":10.03906064799014,"negative_equity":false},"interest_coverage":{"value":1.268554000818943},"asset_turnover":{"value":1.6996522669356906},"altman_z_score":{"value":2.092335622271203},"roce":{"value":0.7552442614489411}},"source_ids":{"financial_statement_id":"2045601","income_statement_id":"2045601","balance_sheet_id":"2045601"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":12024751,"cogs":11141112,"gross_prof":883639,"sell_exp":39520,"admin_exp":22720,"interest_expenses":774930,"income_before_income_taxes":46469,"provision_for_income_taxes":1250,"income_after_income_taxes":45219,"net_income":45219},"balance_data":{"cash":28088,"accounts_receivable":7278168,"inventories":310,"cur_assets":7306566,"assets":7306566,"cur_liab":6721871,"equity":584695,"equities":7306566},"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",11141112,11141112,false],["net_turnover_source","gross_profit_calc",883639,883639,false],["gross_profit_calc","selling_exp",39520,39520,false],["gross_profit_calc","admin_exp",22720,22720,false],["gross_profit_calc","ebit_calc",821399,821399,false]]}},"financial_ratios":{"current_ratio":{"value":1.0869839662201193},"quick_ratio":{"value":1.086937848108064},"net_profit_margin":{"value":0.003760493668434382},"roa":{"value":0.0061888170174607335},"roe":{"value":0.07733775729226348},"debt_to_equity":{"value":11.496371612550133,"negative_equity":false},"interest_coverage":{"value":1.0599654162311434},"asset_turnover":{"value":1.6457458948567631},"altman_z_score":{"value":2.1534307482960138},"roce":{"value":1.4048332891507538}},"source_ids":{"financial_statement_id":"1868039","income_statement_id":"1868039","balance_sheet_id":"1868039"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":10774985,"cogs":10010784,"gross_prof":764201,"sell_exp":222947,"admin_exp":21645,"oth_op_exp":13163,"interest_expenses":289219,"income_before_income_taxes":217227,"provision_for_income_taxes":625,"income_after_income_taxes":216602,"net_income":216602},"balance_data":{"cash":148121,"accounts_receivable":6822103,"inventories":419077,"cur_assets":7389301,"assets":7389301,"cur_liab":4481201,"non_cur_liab":2363624,"equity":544476,"equities":7389301},"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",10010784,10010784,false],["net_turnover_source","gross_profit_calc",764201,764201,false],["gross_profit_calc","selling_exp",222947,222947,false],["gross_profit_calc","admin_exp",21645,21645,false],["gross_profit_calc","other_op_exp_exp",13163,13163,false]]}},"financial_ratios":{"current_ratio":{"value":1.6489554920656315},"quick_ratio":{"value":1.5554365894321633},"net_profit_margin":{"value":0.020102301766545382},"roa":{"value":0.029312921479311776},"roe":{"value":0.3978173509943505},"debt_to_equity":{"value":12.571398923001198,"negative_equity":false},"interest_coverage":{"value":1.7510813604915307},"asset_turnover":{"value":1.4581873170412194},"altman_z_score":{"value":2.04621682552683},"roce":{"value":0.17415013238884494}},"source_ids":{"financial_statement_id":"1747337","income_statement_id":"1747337","balance_sheet_id":"1747337"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":2,"type_from_db":"UGP"},"income_data":{"net_turnover":9373268,"cogs":9025607,"gross_prof":347661,"sell_exp":171073,"admin_exp":17813,"oth_op_exp":7898,"other_interest_revenues":298711,"interest_expenses":179352,"income_before_income_taxes":270236,"income_after_income_taxes":270236,"net_income":270236},"balance_data":{"cash":83790,"accounts_receivable":4799294,"inventories":11957,"cur_assets":4895041,"assets":4895041,"cur_liab":2256476,"non_cur_liab":2309191,"equity":329374,"equities":4895041},"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",9025607,9025607,false],["net_turnover_source","gross_profit_calc",347661,347661,false],["gross_profit_calc","selling_exp",171073,171073,false],["gross_profit_calc","admin_exp",17813,17813,false],["gross_profit_calc","other_op_exp_exp",7898,7898,false]]}},"financial_ratios":{"current_ratio":{"value":2.169329964067865},"quick_ratio":{"value":2.1640309934605995},"net_profit_margin":{"value":0.028830499672046078},"roa":{"value":0.055206074882723145},"roe":{"value":0.8204533448298894},"debt_to_equity":{"value":13.861649674837722,"negative_equity":false},"interest_coverage":{"value":2.506735358401356},"asset_turnover":{"value":1.9148497428315718},"altman_z_score":{"value":2.670159286808972},"roce":{"value":0.1703911027395573}},"source_ids":{"financial_statement_id":"1400043","income_statement_id":"1400043","balance_sheet_id":"1400043"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 18.02.2020 ","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,"19.10","4.92","8.03",4,"490.74","~ 439.21"],[2023,"7.75","3.99","6.51",2,"***","***"]]},"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","12.22","2.29","3.42",4,"836.02","~ 697.69"],["2026. gada 1. ceturksnis","9.95","1.83","2.74",4,"669.80","~ 586.85"],["2025. gada 4. ceturksnis","8.04","1.83","2.74",4,"669.80","~ 576.65"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":8.03,"employees":4,"gross_salary_raw":490.73530849711545,"gross_salary_formatted":"490.74","net_salary_formatted":"~ 439.21","vsaoi_employee_part":"51.53","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":8.03,"employees":4,"gross_salary_raw":490.73530849711545,"gross_salary_formatted":"490.74","net_salary_formatted":"~ 439.21","vsaoi_employee_part":"51.53","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",2800,"EUR","2022-02-01"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2019,1,"EUR"],[2020,2,"EUR"],[2021,2,"EUR"],[2022,2,"EUR"],[2023,2,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2019-10-01"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV27ZZZ42103100633","K","SIA","2019-10-22","Rīga, Dzirnavu iela 93 - 25",1011,118306960,100003003,"0010000"]]},"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","4646  ","010091","Centra rajons","19.10","4.92","8.03",4],[2023,"sabiedrība ar ierobežotu atbildību","4646  ","010091","Centra rajons","7.75","3.99","6.51",2]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 18.02.2020 ","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":[["FINNERA SIA","2025. gada 4. ceturksnis","8.04","0.00","0.91","1.83","2.74","4"],["FINNERA SIA","2026. gada 1. ceturksnis","9.95","0.00","0.87","1.83","2.74","4"],["FINNERA SIA","2026. gada 2. ceturksnis","12.22","0.0","2.64","2.29","3.42","4"]]},"zva":{"columns":["veids","kods","statuss","no_dat","objekts"],"data":[["Humāno zāļu lieltirgotava","L00128","Spēkā","2020-04-25",null],["Humāno zāļu lieltirgotava","L00128","Spēkā","2020-04-25","SIA \"GP Terminals\""]]},"income_statements":{"columns":["net_turnover","net_income","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","interest_expenses","income_before_income_taxes","income_after_income_taxes","other_interest_revenues","provision_for_income_taxes"],"data":[[0,0,null,null,null,null,null,null,null,null,null,null],[9525482,56338,8875815,649667,157875,5492,11254,418708,56338,56338,null,null],[9373268,270236,9025607,347661,171073,17813,7898,179352,270236,270236,298711,null],[10774985,216602,10010784,764201,222947,21645,13163,289219,217227,216602,null,625],[12024751,45219,11141112,883639,39520,22720,null,774930,46469,45219,null,1250]]},"balance_sheets":{"columns":["cash","cur_assets","assets","equity","equities","accounts_receivable","inventories","cur_liab","non_cur_liab"],"data":[[2800,2800,2800,2800,2800,null,null,null,null],[177214,3956998,3956998,59138,3956998,3777012,2772,3897860,null],[83790,4895041,4895041,329374,4895041,4799294,11957,2256476,2309191],[148121,7389301,7389301,544476,7389301,6822103,419077,4481201,2363624],[28088,7306566,7306566,584695,7306566,7278168,310,6721871,null]]}}}