{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/44102000864","dati_atjaunoti":"2026-09-23","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/44102000864"},"registration_number":"44102000864","company_name":"\"LAT ART\" SIA","company_type":"SIA","registered_date":"1991-11-25","area_of_activity":{"nace_code":"4779","nace_description":"Lietotu preču mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,38088,5314,10109,3,"EUR"],[2024,36348,289,9136,3,"EUR"],[2023,37124,1223,16097,3,"EUR"],[2022,33021,833,15838,3,"EUR"],[2021,33482,3167,22895,3,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":38088,"cogs":24540,"gross_prof":13548,"sell_exp":3738,"admin_exp":4496,"income_before_income_taxes":5314,"income_after_income_taxes":5314,"net_income":5314},"balance_data":{"cash":2061,"accounts_receivable":238,"inventories":7078,"cur_assets":9377,"fixed_assets":732,"non_cur_assets":732,"assets":10109,"cur_liab":1618,"non_cur_liab":44374,"equity":-35883,"equities":10109},"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",24540,24540,false],["net_turnover_source","gross_profit_calc",13548,13548,false],["gross_profit_calc","selling_exp",3738,3738,false],["gross_profit_calc","admin_exp",4496,4496,false],["gross_profit_calc","ebit_calc",5314,5314,false]]}},"financial_ratios":{"current_ratio":{"value":5.795426452410383},"quick_ratio":{"value":1.4208899876390606},"net_profit_margin":{"value":0.1395190086116362},"roa":{"value":0.5256701948758532},"roe":{"value":-0.14809241144831814},"debt_to_equity":{"value":-1.2817211492907505,"negative_equity":true},"asset_turnover":{"value":3.7677317242061528},"altman_z_score":{"value":2.609571926369592},"roce":{"value":0.625839123778118}},"source_ids":{"financial_statement_id":"2215303","income_statement_id":"2215303","balance_sheet_id":"2215303"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":36348,"cogs":27178,"gross_prof":9170,"sell_exp":4164,"admin_exp":4716,"oth_op_exp":1,"income_before_income_taxes":289,"income_after_income_taxes":289,"net_income":289},"balance_data":{"cash":210,"accounts_receivable":379,"inventories":7173,"cur_assets":7762,"fixed_assets":1374,"non_cur_assets":1374,"assets":9136,"cur_liab":5774,"non_cur_liab":44559,"equity":-41197,"equities":9136},"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",27178,27178,false],["net_turnover_source","gross_profit_calc",9170,9170,false],["gross_profit_calc","selling_exp",4164,4164,false],["gross_profit_calc","admin_exp",4716,4716,false],["gross_profit_calc","other_op_exp_exp",1,1,false]]}},"financial_ratios":{"current_ratio":{"value":1.344302043643921},"quick_ratio":{"value":0.10200900588846554},"net_profit_margin":{"value":0.007950918895124904},"roa":{"value":0.03163309982486865},"roe":{"value":-0.007015073913149016},"debt_to_equity":{"value":-1.2217637206592713,"negative_equity":true},"asset_turnover":{"value":3.9785464098073553},"altman_z_score":{"value":0.061747374073608086},"roce":{"value":0.08596073765615705}},"source_ids":{"financial_statement_id":"2073593","income_statement_id":"2073593","balance_sheet_id":"2073593"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":37124,"cogs":28025,"gross_prof":9099,"sell_exp":3750,"admin_exp":4124,"oth_op_exp":1,"interest_expenses":1,"income_before_income_taxes":1223,"income_after_income_taxes":1223,"net_income":1223},"balance_data":{"cash":5270,"accounts_receivable":184,"inventories":8626,"cur_assets":14080,"fixed_assets":2017,"non_cur_assets":2017,"assets":16097,"cur_liab":13210,"non_cur_liab":44374,"equity":-41487,"equities":16097},"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",28025,28025,false],["net_turnover_source","gross_profit_calc",9099,9099,false],["gross_profit_calc","selling_exp",3750,3750,false],["gross_profit_calc","admin_exp",4124,4124,false],["gross_profit_calc","other_op_exp_exp",1,1,false]]}},"financial_ratios":{"current_ratio":{"value":1.0658591975775928},"quick_ratio":{"value":0.4128690386071158},"net_profit_margin":{"value":0.032943648313759295},"roa":{"value":0.07597689010374604},"roe":{"value":-0.02947911393930629},"debt_to_equity":{"value":-1.3880010605731916,"negative_equity":true},"interest_coverage":{"value":1224},"asset_turnover":{"value":2.3062682487420014},"altman_z_score":{"value":0.09108371607938892},"roce":{"value":0.4239695185313474}},"source_ids":{"financial_statement_id":"1867540","income_statement_id":"1867540","balance_sheet_id":"1867540"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":33021,"cogs":33714,"gross_prof":-693,"sell_exp":3644,"admin_exp":3080,"oth_op_rev":8250,"income_before_income_taxes":833,"income_after_income_taxes":833,"net_income":833},"balance_data":{"cash":471,"accounts_receivable":1315,"inventories":11392,"cur_assets":13178,"fixed_assets":2660,"non_cur_assets":2660,"assets":15838,"cur_liab":14174,"non_cur_liab":44374,"equity":-42710,"equities":15838},"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",33714,33714,false],["net_turnover_source","gross_profit_calc",693,-693,true],["gross_profit_calc","selling_exp",3644,3644,false],["gross_profit_calc","admin_exp",3080,3080,false],["gross_profit_calc","ebit_calc",7417,-7417,true]]}},"financial_ratios":{"current_ratio":{"value":0.9297304924509665},"quick_ratio":{"value":0.1260053619302949},"net_profit_margin":{"value":0.02522637109718058},"roa":{"value":0.05259502462432125},"roe":{"value":-0.019503629126668226},"debt_to_equity":{"value":-1.3708265043315382,"negative_equity":true},"asset_turnover":{"value":2.0849223386791262},"altman_z_score":{"value":-0.39139605951072465},"roce":{"value":0.5006009615384616}},"source_ids":{"financial_statement_id":"1757560","income_statement_id":"1757560","balance_sheet_id":"1757560"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":33482,"cogs":32824,"gross_prof":658,"sell_exp":3200,"admin_exp":1842,"oth_op_rev":7551,"income_before_income_taxes":3167,"income_after_income_taxes":3167,"net_income":3167},"balance_data":{"cash":6154,"accounts_receivable":1156,"inventories":12283,"cur_assets":19593,"fixed_assets":3302,"non_cur_assets":3302,"assets":22895,"cur_liab":13815,"non_cur_liab":52624,"equity":-43544,"equities":22895},"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",32824,32824,false],["net_turnover_source","gross_profit_calc",658,658,false],["gross_profit_calc","selling_exp",3200,3200,false],["gross_profit_calc","admin_exp",1842,1842,false],["gross_profit_calc","ebit_calc",4384,-4384,true]]}},"financial_ratios":{"current_ratio":{"value":1.418241042345277},"quick_ratio":{"value":0.5291349981903728},"net_profit_margin":{"value":0.09458813690938414},"roa":{"value":0.13832714566499235},"roe":{"value":-0.07273103068160941},"debt_to_equity":{"value":-1.5257900055116664,"negative_equity":true},"asset_turnover":{"value":1.462415374535925},"altman_z_score":{"value":0.18404540706578487},"roce":{"value":0.3487885462555066}},"source_ids":{"financial_statement_id":"1394809","income_statement_id":"1394809","balance_sheet_id":"1394809"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"nav","Registrets":" 02.09.1996 ","Buvniecibas_pazime":"nav","PVN139_2_pazime":"nav","Izslegts":" 13.07.2017 "},"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,"5.29","1.06","4.22",3,"343.86","~ 307.76"],[2023,"4.39","0.70","3.68",3,"299.86","~ 268.37"]]},"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","2.43","0.72","1.71",3,"557.35","~ 498.83"],["2026. gada 1. ceturksnis","1.59","0.39","1.19",3,"387.86","~ 347.14"],["2025. gada 4. ceturksnis","1.41","0.31","1.10",3,"358.53","~ 320.88"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":4.22,"employees":3,"gross_salary_raw":343.8610214790913,"gross_salary_formatted":"343.86","net_salary_formatted":"~ 307.76","vsaoi_employee_part":"36.11","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":4.22,"employees":3,"gross_salary_raw":343.8610214790913,"gross_salary_formatted":"343.86","net_salary_formatted":"~ 307.76","vsaoi_employee_part":"36.11","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",2840,"EUR","2015-06-03"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,2,"EUR"],[2018,3,"EUR"],[2012,1,"LVL"],[2013,1,"LVL"],[2014,1,"EUR"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2005-01-11","Valmieras pilsētas A.Bērziņa individuālais uzņēmums \"RITMS\""],["2003-02-21","Bērziņas privātais veikals \"RITMS\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV60ZZZ44102000864","K","SIA","1991-11-25","Valmieras nov., Valmiera, Jāzepa Vītola iela 4 - 9",4201,114474647,100016647,100003807,"0250000"]]},"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","4779  ","054010","Valmiera","5.29","1.06","4.22",3],[2023,"sabiedrība ar ierobežotu atbildību","4779  ","054010","Valmiera","4.39","0.70","3.68",3]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 02.09.1996 ","nav","nav"," 13.07.2017 "],["nav"," 31.05.1995 ","nav","nav"," 01.09.1996 "]]},"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":[["LAT ART SIA","2025. gada 4. ceturksnis","1.41","0.00","0.00","0.31","1.10","3"],["LAT ART SIA","2026. gada 1. ceturksnis","1.59","0.00","0.00","0.39","1.19","3"],["LAT ART SIA","2026. gada 2. ceturksnis","2.43","0.0","0.0","0.72","1.71","3"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_rev","oth_op_exp","interest_expenses"],"data":[[37896,24461,13435,3253,454,9728,9728,9728,null,null,null],[33937,26840,7097,3501,674,2922,2922,2922,null,null,null],[33482,32824,658,3200,1842,3167,3167,3167,7551,null,null],[33021,33714,-693,3644,3080,833,833,833,8250,null,null],[37124,28025,9099,3750,4124,1223,1223,1223,null,1,1]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities"],"data":[[82,3189,6401,9672,70,70,9742,6751,52624,-49633,9742],[2183,1029,5275,8487,null,null,8487,2574,52624,-46711,8487],[6154,1156,12283,19593,3302,3302,22895,13815,52624,-43544,22895],[471,1315,11392,13178,2660,2660,15838,14174,44374,-42710,15838],[5270,184,8626,14080,2017,2017,16097,13210,44374,-41487,16097]]}}}