{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/43603042552","dati_atjaunoti":"2026-11-03","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/43603042552"},"registration_number":"43603042552","company_name":"Sabiedrība ar ierobežotu atbildību \"MK un partneri\"","company_type":"SIA","registered_date":"2010-07-05","area_of_activity":{"nace_code":"4755","nace_description":"Mēbeļu, apgaismes ierīču, galda piederumu un citu mājsaimniecības preču mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,435836,2949,75744,6,"EUR"],[2024,332506,4143,49748,6,"EUR"],[2023,316217,671,35169,5,"EUR"],[2022,310448,4865,28134,5,"EUR"],[2021,242833,1002,30666,5,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":435836,"cogs":377388,"gross_prof":58448,"sell_exp":24735,"admin_exp":31128,"oth_op_rev":550,"oth_op_exp":186,"income_before_income_taxes":2949,"income_after_income_taxes":2949,"net_income":2949},"balance_data":{"cash":17170,"accounts_receivable":5392,"inventories":45699,"cur_assets":68261,"fixed_assets":4362,"intangible_assets":3121,"non_cur_assets":7483,"assets":75744,"cur_liab":72773,"non_cur_liab":2306,"equity":665,"equities":75744},"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",377388,377388,false],["net_turnover_source","gross_profit_calc",58448,58448,false],["gross_profit_calc","selling_exp",24735,24735,false],["gross_profit_calc","admin_exp",31128,31128,false],["gross_profit_calc","other_op_exp_exp",186,186,false]]}},"financial_ratios":{"current_ratio":{"value":0.9379989831393512},"quick_ratio":{"value":0.310032567023484},"net_profit_margin":{"value":0.006766306592387962},"roa":{"value":0.03893377693282636},"roe":{"value":4.434586466165413},"debt_to_equity":{"value":112.90075187969924,"negative_equity":false},"asset_turnover":{"value":5.7540663286861005},"altman_z_score":{"value":5.831970794441895},"roce":{"value":0.992595085829687}},"source_ids":{"financial_statement_id":"2287365","income_statement_id":"2287365","balance_sheet_id":"2287365"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":6,"type_from_db":"UGP"},"income_data":{"net_turnover":332506,"cogs":284103,"gross_prof":48403,"sell_exp":21294,"admin_exp":23525,"oth_op_rev":786,"oth_op_exp":203,"income_before_income_taxes":4167,"provision_for_income_taxes":24,"income_after_income_taxes":4143,"net_income":4143},"balance_data":{"cash":7205,"accounts_receivable":2447,"inventories":33438,"cur_assets":43090,"fixed_assets":2623,"intangible_assets":4035,"non_cur_assets":6658,"assets":49748,"cur_liab":49282,"non_cur_liab":2750,"equity":-2284,"equities":49748},"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",284103,284103,false],["net_turnover_source","gross_profit_calc",48403,48403,false],["gross_profit_calc","selling_exp",21294,21294,false],["gross_profit_calc","admin_exp",23525,23525,false],["gross_profit_calc","other_op_exp_exp",203,203,false]]}},"financial_ratios":{"current_ratio":{"value":0.874355748549166},"quick_ratio":{"value":0.19585244105352867},"net_profit_margin":{"value":0.012459925535178313},"roa":{"value":0.08327972983838547},"roe":{"value":-1.813922942206655},"debt_to_equity":{"value":-22.78108581436077,"negative_equity":true},"asset_turnover":{"value":6.683806384176249},"altman_z_score":{"value":6.784121444404523},"roce":{"value":8.94206008583691}},"source_ids":{"financial_statement_id":"2060987","income_statement_id":"2060987","balance_sheet_id":"2060987"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":316217,"cogs":269806,"gross_prof":46411,"sell_exp":23441,"admin_exp":24330,"oth_op_rev":2257,"oth_op_exp":201,"income_before_income_taxes":696,"provision_for_income_taxes":25,"income_after_income_taxes":671,"net_income":671},"balance_data":{"cash":973,"accounts_receivable":2845,"inventories":27723,"cur_assets":31541,"fixed_assets":3329,"intangible_assets":299,"non_cur_assets":3628,"assets":35169,"cur_liab":39546,"non_cur_liab":2050,"equity":-6427,"equities":35169},"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",269806,269806,false],["net_turnover_source","gross_profit_calc",46411,46411,false],["gross_profit_calc","selling_exp",23441,23441,false],["gross_profit_calc","admin_exp",24330,24330,false],["gross_profit_calc","other_op_exp_exp",201,201,false]]}},"financial_ratios":{"current_ratio":{"value":0.7975775046780964},"quick_ratio":{"value":0.09654579477064684},"net_profit_margin":{"value":0.0021219605524054686},"roa":{"value":0.01907930279507521},"roe":{"value":-0.10440329858409833},"debt_to_equity":{"value":-6.472070950676832,"negative_equity":true},"asset_turnover":{"value":8.991356023770935},"altman_z_score":{"value":8.651980981995058},"roce":{"value":-0.15901302261823166}},"source_ids":{"financial_statement_id":"1915936","income_statement_id":"1915936","balance_sheet_id":"1915936"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":310448,"cogs":260871,"gross_prof":49577,"sell_exp":23665,"admin_exp":20836,"oth_op_exp":211,"income_before_income_taxes":4865,"income_after_income_taxes":4865,"net_income":4865},"balance_data":{"cash":2647,"accounts_receivable":2373,"inventories":20143,"cur_assets":25163,"fixed_assets":2451,"intangible_assets":520,"non_cur_assets":2971,"assets":28134,"cur_liab":31076,"non_cur_liab":4156,"equity":-7098,"equities":28134},"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",260871,260871,false],["net_turnover_source","gross_profit_calc",49577,49577,false],["gross_profit_calc","selling_exp",23665,23665,false],["gross_profit_calc","admin_exp",20836,20836,false],["gross_profit_calc","other_op_exp_exp",211,211,false]]}},"financial_ratios":{"current_ratio":{"value":0.8097245462736516},"quick_ratio":{"value":0.1615394516668812},"net_profit_margin":{"value":0.015670901406998918},"roa":{"value":0.172922442596147},"roe":{"value":-0.685404339250493},"debt_to_equity":{"value":-4.963651732882502,"negative_equity":true},"asset_turnover":{"value":11.034620032700646},"altman_z_score":{"value":11.100820009253109},"roce":{"value":-1.6536369816451393}},"source_ids":{"financial_statement_id":"1717214","income_statement_id":"1717214","balance_sheet_id":"1717214"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":242833,"cogs":188508,"gross_prof":54325,"sell_exp":41593,"admin_exp":19800,"oth_op_rev":8350,"oth_op_exp":280,"income_before_income_taxes":1002,"income_after_income_taxes":1002,"net_income":1002},"balance_data":{"cash":5401,"accounts_receivable":6186,"inventories":17964,"cur_assets":29551,"fixed_assets":229,"intangible_assets":886,"non_cur_assets":1115,"assets":30666,"cur_liab":35954,"non_cur_liab":6675,"equity":-11963,"equities":30666},"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",188508,188508,false],["net_turnover_source","gross_profit_calc",54325,54325,false],["gross_profit_calc","selling_exp",41593,41593,false],["gross_profit_calc","admin_exp",19800,19800,false],["gross_profit_calc","other_op_exp_exp",280,280,false]]}},"financial_ratios":{"current_ratio":{"value":0.8219113311453524},"quick_ratio":{"value":0.32227290426656285},"net_profit_margin":{"value":0.004126292554965758},"roa":{"value":0.03267462336137742},"roe":{"value":-0.08375825461840676},"debt_to_equity":{"value":-3.5634038284711194,"negative_equity":true},"asset_turnover":{"value":7.918639535642079},"altman_z_score":{"value":7.406329257377307},"roce":{"value":-0.1894856278366112}},"source_ids":{"financial_statement_id":"1379127","income_statement_id":"1379127","balance_sheet_id":"1379127"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 27.07.2010 ","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,"67.45","2.11","16.74",6,"682.02","~ 574.32"],[2023,"74.51","2.69","14.16",5,"692.29","~ 580.88"],[2022,"65.67","2.27","11.94",5,"583.75","~ 479.59"]]},"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 3. ceturksnis","23.76","1.24","7.0",6,"1 140.77","~ 900.89"],["2026. gada 2. ceturksnis","30.0","0.2","5.23",6,"852.32","~ 708.56"],["2026. gada 1. ceturksnis","29.95","0.18","5.14",6,"837.65","~ 698.78"],["2025. gada 4. ceturksnis","24.65","0.17","4.60",6,"749.65","~ 629.90"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":16.74,"employees":6,"gross_salary_raw":682.0181871516573,"gross_salary_formatted":"682.02","net_salary_formatted":"~ 574.32","vsaoi_employee_part":"71.61","non_taxable_minimum":"429.99","iin_part":"36.08","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":16.74,"employees":6,"gross_salary_raw":682.0181871516573,"gross_salary_formatted":"682.02","net_salary_formatted":"~ 574.32","vsaoi_employee_part":"71.61","non_taxable_minimum":"429.99","iin_part":"36.08","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",2814,"EUR","2016-02-01"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,7,"EUR"],[2014,1,"EUR"],[2016,6,"EUR"],[2019,5,"EUR"],[2023,5,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2010-06-28"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV93ZZZ43603042552","K","SIA","2010-07-05","Jelgava, Romas iela 70B",3001,104946397,100003028,"0090000"]]},"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","4755  ","003000","Jelgava","67.45","2.11","16.74",6],[2023,"sabiedrība ar ierobežotu atbildību","4759  ","003000","Jelgava","74.51","2.69","14.16",5],[2022,"sabiedrība ar ierobežotu atbildību","4759  ","003000","Jelgava","65.67","2.27","11.94",5]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 27.07.2010 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba saistību izpilde","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":[["MK UN PARTNERI SIA","2026. gada 3. ceturksnis","23.76","15.37","0.0","1.24","7.0","6"],["MK UN PARTNERI SIA","2026. gada 2. ceturksnis","30.0","24.38","0.0","0.2","5.23","6"],["MK UN PARTNERI SIA","2026. gada 1. ceturksnis","29.95","24.42","0.00","0.18","5.14","6"],["MK UN PARTNERI SIA","2025. gada 4. ceturksnis","24.65","19.71","0.00","0.17","4.60","6"]]}}}