{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/44103040493","dati_atjaunoti":"2026-10-15","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/44103040493"},"registration_number":"44103040493","company_name":"Sabiedrība ar ierobežotu atbildību \"MASALERI\"","company_type":"SIA","registered_date":"2006-05-19","area_of_activity":{"nace_code":"0220","nace_description":"Mežizstrāde"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,31533,-12843,31943,3,"EUR"],[2024,38735,-21121,43515,3,"EUR"],[2023,58618,-2454,64335,3,"EUR"],[2022,76173,-6507,67061,4,"EUR"],[2021,92842,5590,74911,5,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":31533,"gross_prof":31533,"sell_exp":27912,"admin_exp":15113,"oth_op_exp":1351,"income_before_income_taxes":-12843,"income_after_income_taxes":-12843,"net_income":-12843},"balance_data":{"cash":1084,"accounts_receivable":4447,"inventories":185,"cur_assets":5716,"fixed_assets":26227,"non_cur_assets":26227,"assets":31943,"cur_liab":4388,"equity":27555,"equities":31943},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",31533,31533,false],["gross_profit_calc","selling_exp",27912,27912,false],["gross_profit_calc","admin_exp",15113,15113,false],["gross_profit_calc","other_op_exp_exp",1351,1351,false],["gross_profit_calc","ebit_calc",12843,-12843,true]]}},"financial_ratios":{"current_ratio":{"value":1.3026435733819508},"quick_ratio":{"value":1.2604831358249773},"net_profit_margin":{"value":-0.4072876034630387},"roa":{"value":-0.40205991923113044},"roe":{"value":-0.46608600979858467},"debt_to_equity":{"value":0.15924514607149337,"negative_equity":false},"asset_turnover":{"value":0.9871646370096735},"altman_z_score":{"value":3.13388963445627},"roce":{"value":-0.46608600979858467}},"source_ids":{"financial_statement_id":"2197426","income_statement_id":"2197426","balance_sheet_id":"2197426"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":38735,"gross_prof":38735,"sell_exp":37384,"admin_exp":19371,"oth_op_rev":826,"oth_op_exp":3927,"income_before_income_taxes":-21121,"income_after_income_taxes":-21121,"net_income":-21121},"balance_data":{"cash":3549,"accounts_receivable":8982,"inventories":112,"cur_assets":12643,"fixed_assets":30872,"non_cur_assets":30872,"assets":43515,"cur_liab":3117,"equity":40398,"equities":43515},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",38735,38735,false],["gross_profit_calc","selling_exp",37384,37384,false],["gross_profit_calc","admin_exp",19371,19371,false],["gross_profit_calc","other_op_exp_exp",3927,3927,false],["gross_profit_calc","ebit_calc",21947,-21947,true]]}},"financial_ratios":{"current_ratio":{"value":4.056143727943535},"quick_ratio":{"value":4.020211742059673},"net_profit_margin":{"value":-0.5452691364399123},"roa":{"value":-0.4853728599333563},"roe":{"value":-0.5228229120253478},"debt_to_equity":{"value":0.07715728501410961,"negative_equity":false},"asset_turnover":{"value":0.8901528208663679},"altman_z_score":{"value":5.767035035190259},"roce":{"value":-0.5228229120253478}},"source_ids":{"financial_statement_id":"1989996","income_statement_id":"1989996","balance_sheet_id":"1989996"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":3,"type_from_db":"UGP"},"income_data":{"net_turnover":58618,"gross_prof":58618,"sell_exp":32535,"admin_exp":28432,"oth_op_rev":3623,"oth_op_exp":3728,"income_before_income_taxes":-2454,"income_after_income_taxes":-2454,"net_income":-2454},"balance_data":{"cash":28014,"accounts_receivable":1527,"inventories":14,"cur_assets":29555,"fixed_assets":34780,"non_cur_assets":34780,"assets":64335,"cur_liab":2816,"equity":61519,"equities":64335},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",58618,58618,false],["gross_profit_calc","selling_exp",32535,32535,false],["gross_profit_calc","admin_exp",28432,28432,false],["gross_profit_calc","other_op_exp_exp",3728,3728,false],["gross_profit_calc","ebit_calc",6077,-6077,true]]}},"financial_ratios":{"current_ratio":{"value":10.495383522727273},"quick_ratio":{"value":10.490411931818182},"net_profit_margin":{"value":-0.04186427377256133},"roa":{"value":-0.03814408953135929},"roe":{"value":-0.03989011524894748},"debt_to_equity":{"value":0.04577447617809132,"negative_equity":false},"asset_turnover":{"value":0.9111370171757208},"altman_z_score":{"value":11.074146662908815},"roce":{"value":-0.03989011524894748}},"source_ids":{"financial_statement_id":"1846584","income_statement_id":"1846584","balance_sheet_id":"1846584"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":4,"type_from_db":"UGP"},"income_data":{"net_turnover":76173,"gross_prof":76173,"sell_exp":49011,"admin_exp":28928,"oth_op_exp":4741,"income_before_income_taxes":-6507,"income_after_income_taxes":-6507,"net_income":-6507},"balance_data":{"cash":39041,"accounts_receivable":3547,"inventories":32,"cur_assets":42620,"fixed_assets":24441,"non_cur_assets":24441,"assets":67061,"cur_liab":3088,"equity":63973,"equities":67061},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",76173,76173,false],["gross_profit_calc","selling_exp",49011,49011,false],["gross_profit_calc","admin_exp",28928,28928,false],["gross_profit_calc","other_op_exp_exp",4741,4741,false],["gross_profit_calc","ebit_calc",6507,-6507,true]]}},"financial_ratios":{"current_ratio":{"value":13.80181347150259},"quick_ratio":{"value":13.791450777202073},"net_profit_margin":{"value":-0.08542396912291757},"roa":{"value":-0.09703106127257273},"roe":{"value":-0.10171478592531225},"debt_to_equity":{"value":0.04827036405983774,"negative_equity":false},"asset_turnover":{"value":1.135876291734391},"altman_z_score":{"value":10.763784210404523},"roce":{"value":-0.10171478592531225}},"source_ids":{"financial_statement_id":"1466718","income_statement_id":"1466718","balance_sheet_id":"1466718"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":5,"type_from_db":"UGP"},"income_data":{"net_turnover":92842,"gross_prof":92842,"sell_exp":55724,"admin_exp":27452,"oth_op_exp":4076,"income_before_income_taxes":5590,"income_after_income_taxes":5590,"net_income":5590},"balance_data":{"cash":31943,"accounts_receivable":10880,"inventories":20,"cur_assets":42843,"fixed_assets":32068,"non_cur_assets":32068,"assets":74911,"cur_liab":4431,"equity":70480,"equities":74911},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Administratīvās izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","gross_profit_calc",92842,92842,false],["gross_profit_calc","selling_exp",55724,55724,false],["gross_profit_calc","admin_exp",27452,27452,false],["gross_profit_calc","other_op_exp_exp",4076,4076,false],["gross_profit_calc","ebit_calc",5590,5590,false]]}},"financial_ratios":{"current_ratio":{"value":9.668923493568043},"quick_ratio":{"value":9.66440983976529},"net_profit_margin":{"value":0.06020981883199414},"roa":{"value":0.07462188463643524},"roe":{"value":0.0793132803632236},"debt_to_equity":{"value":0.0628688989784336,"negative_equity":false},"asset_turnover":{"value":1.2393640453337962},"altman_z_score":{"value":9.313859024873814},"roce":{"value":0.0793132803632236}},"source_ids":{"financial_statement_id":"1341958","income_statement_id":"1341958","balance_sheet_id":"1341958"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 12.06.2006 ","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,"3.31","2.95","5.40",3,"440.01","~ 393.81"],[2023,"9.33","4.30","7.93",3,"646.17","~ 551.41"],[2022,"9.74","4.13","9.30",4,"568.35","~ 470.10"]]},"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","-0.02","0.04","0.07",3,"22.82","~ 20.42"],["2026. gada 2. ceturksnis","-0.26","0.06","0.16",3,"52.15","~ 46.67"],["2026. gada 1. ceturksnis","1.08","0.37","1.16",3,"378.08","~ 338.39"],["2025. gada 4. ceturksnis","0.43","0.24","0.75",3,"244.45","~ 218.78"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":5.4,"employees":3,"gross_salary_raw":440.0117336462306,"gross_salary_formatted":"440.01","net_salary_formatted":"~ 393.81","vsaoi_employee_part":"46.20","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":5.4,"employees":3,"gross_salary_raw":440.0117336462306,"gross_salary_formatted":"440.01","net_salary_formatted":"~ 393.81","vsaoi_employee_part":"46.20","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",2844,"EUR","2023-07-18"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2018,5,"EUR"],[2012,7,"LVL"],[2014,5,"EUR"],[2015,4,"EUR"],[2016,4,"EUR"]]},"memorandum_date":{"columns":["document_date"],"data":[["2006-05-08"]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV34ZZZ44103040493","K","SIA","2006-05-19","Smiltenes nov., Smiltene, Valmieras iela 16",4729,101198281,100016237,100003710,"0941500"]]},"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","0220  ","049210","Smiltene","3.31","2.95","5.40",3],[2023,"sabiedrība ar ierobežotu atbildību","0220  ","049210","Smiltene","9.33","4.30","7.93",3],[2022,"sabiedrība ar ierobežotu atbildību","0220  ","049210","Smiltene","9.74","4.13","9.30",4]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 12.06.2006 ","nav","nav"]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["B","Jāuzlabo 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":[["MASALERI SIA","2026. gada 3. ceturksnis","-0.02","0.0","0.13","0.04","0.07","3"],["MASALERI SIA","2026. gada 2. ceturksnis","-0.26","0.0","0.48","0.06","0.16","3"],["MASALERI SIA","2026. gada 1. ceturksnis","1.08","0.00","0.45","0.37","1.16","3"],["MASALERI SIA","2025. gada 4. ceturksnis","0.43","0.00","0.57","0.24","0.75","3"]]}}}