{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/46102000114","dati_atjaunoti":"2026-10-29","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/46102000114"},"registration_number":"46102000114","company_name":"Sabiedrība ar ierobežotu atbildību \"PUPA\"","company_type":"SIA","registered_date":"1991-05-23","area_of_activity":{"nace_code":"5520","nace_description":"Izmitināšana viesu mājās un cita veida īslaicīgas apmešanās vietās"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,58934,14777,35020,1,"EUR"],[2024,42015,15422,17534,1,"EUR"],[2023,39658,808,3996,1,"EUR"],[2022,26612,-3739,3075,1,"EUR"],[2021,19836,1081,5465,1,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":58934,"cogs":21288,"gross_prof":37646,"sell_exp":16097,"admin_exp":6977,"oth_op_rev":381,"oth_op_exp":176,"income_before_income_taxes":14777,"income_after_income_taxes":14777,"net_income":14777},"balance_data":{"cash":32385,"accounts_receivable":711,"cur_assets":33096,"fixed_assets":1924,"non_cur_assets":1924,"assets":35020,"cur_liab":2812,"equity":32208,"equities":35020},"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",21288,21288,false],["net_turnover_source","gross_profit_calc",37646,37646,false],["gross_profit_calc","selling_exp",16097,16097,false],["gross_profit_calc","admin_exp",6977,6977,false],["gross_profit_calc","other_op_exp_exp",176,176,false]]}},"financial_ratios":{"current_ratio":{"value":11.769559032716927},"quick_ratio":{"value":11.769559032716927},"net_profit_margin":{"value":0.2507381138222418},"roa":{"value":0.4219588806396345},"roe":{"value":0.45879905613512173},"debt_to_equity":{"value":0.08730750124192747,"negative_equity":false},"asset_turnover":{"value":1.6828669331810393},"altman_z_score":{"value":9.200134185667526},"roce":{"value":0.45879905613512173}},"source_ids":{"financial_statement_id":"2299197","income_statement_id":"2299197","balance_sheet_id":"2299197"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":42015,"cogs":13782,"gross_prof":28233,"sell_exp":9746,"admin_exp":2914,"oth_op_exp":151,"income_before_income_taxes":15422,"income_after_income_taxes":15422,"net_income":15422},"balance_data":{"cash":15807,"accounts_receivable":1681,"cur_assets":17488,"fixed_assets":46,"non_cur_assets":46,"assets":17534,"cur_liab":103,"equity":17431,"equities":17534},"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",13782,13782,false],["net_turnover_source","gross_profit_calc",28233,28233,false],["gross_profit_calc","selling_exp",9746,9746,false],["gross_profit_calc","admin_exp",2914,2914,false],["gross_profit_calc","other_op_exp_exp",151,151,false]]}},"financial_ratios":{"current_ratio":{"value":169.7864077669903},"quick_ratio":{"value":169.7864077669903},"net_profit_margin":{"value":0.3670593835534928},"roa":{"value":0.8795483061480552},"roe":{"value":0.8847455682404911},"debt_to_equity":{"value":0.005909012678561184,"negative_equity":false},"asset_turnover":{"value":2.396201665335919},"altman_z_score":{"value":77.75496148841475},"roce":{"value":0.8847455682404911}},"source_ids":{"financial_statement_id":"2062427","income_statement_id":"2062427","balance_sheet_id":"2062427"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":39658,"cogs":22176,"gross_prof":17482,"sell_exp":14835,"admin_exp":1665,"oth_op_rev":45,"oth_op_exp":219,"income_before_income_taxes":808,"income_after_income_taxes":808,"net_income":808},"balance_data":{"cash":2500,"accounts_receivable":1046,"cur_assets":3546,"fixed_assets":450,"non_cur_assets":450,"assets":3996,"cur_liab":1987,"equity":2009,"equities":3996},"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",22176,22176,false],["net_turnover_source","gross_profit_calc",17482,17482,false],["gross_profit_calc","selling_exp",14835,14835,false],["gross_profit_calc","admin_exp",1665,1665,false],["gross_profit_calc","other_op_exp_exp",219,219,false]]}},"financial_ratios":{"current_ratio":{"value":1.7845998993457473},"quick_ratio":{"value":1.7845998993457473},"net_profit_margin":{"value":0.020374199404912},"roa":{"value":0.2022022022022022},"roe":{"value":0.4021901443504231},"debt_to_equity":{"value":0.9890492782478845,"negative_equity":false},"asset_turnover":{"value":9.924424424424425},"altman_z_score":{"value":11.663030106351949},"roce":{"value":0.4021901443504231}},"source_ids":{"financial_statement_id":"1865621","income_statement_id":"1865621","balance_sheet_id":"1865621"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":26612,"cogs":20579,"gross_prof":6033,"sell_exp":7112,"admin_exp":2515,"oth_op_exp":145,"income_before_income_taxes":-3739,"income_after_income_taxes":-3739,"net_income":-3739},"balance_data":{"cash":500,"accounts_receivable":1722,"cur_assets":2222,"fixed_assets":853,"non_cur_assets":853,"assets":3075,"cur_liab":1874,"equity":1201,"equities":3075},"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",20579,20579,false],["net_turnover_source","gross_profit_calc",6033,6033,false],["gross_profit_calc","selling_exp",7112,7112,false],["gross_profit_calc","admin_exp",2515,2515,false],["gross_profit_calc","other_op_exp_exp",145,145,false]]}},"financial_ratios":{"current_ratio":{"value":1.1856990394877267},"quick_ratio":{"value":1.1856990394877267},"net_profit_margin":{"value":-0.14050052607846084},"roa":{"value":-1.2159349593495934},"roe":{"value":-3.1132389675270606},"debt_to_equity":{"value":1.5603663613655288,"negative_equity":false},"asset_turnover":{"value":8.65430894308943},"altman_z_score":{"value":5.540213409688418},"roce":{"value":-3.1132389675270606}},"source_ids":{"financial_statement_id":"1735066","income_statement_id":"1735066","balance_sheet_id":"1735066"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":1,"type_from_db":"UGP"},"income_data":{"net_turnover":19836,"cogs":12002,"gross_prof":7834,"sell_exp":3856,"admin_exp":3533,"oth_op_rev":781,"oth_op_exp":145,"income_before_income_taxes":1081,"income_after_income_taxes":1081,"net_income":1081},"balance_data":{"cash":3390,"accounts_receivable":2075,"cur_assets":5465,"assets":5465,"cur_liab":524,"equity":4941,"equities":5465},"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",12002,12002,false],["net_turnover_source","gross_profit_calc",7834,7834,false],["gross_profit_calc","selling_exp",3856,3856,false],["gross_profit_calc","admin_exp",3533,3533,false],["gross_profit_calc","other_op_exp_exp",145,145,false]]}},"financial_ratios":{"current_ratio":{"value":10.429389312977099},"quick_ratio":{"value":10.429389312977099},"net_profit_margin":{"value":0.05449687436983263},"roa":{"value":0.197804208600183},"roe":{"value":0.21878162315320784},"debt_to_equity":{"value":0.10605140659785468,"negative_equity":false},"asset_turnover":{"value":3.62964318389753},"altman_z_score":{"value":9.611344243380849},"roce":{"value":0.21878162315320784}},"source_ids":{"financial_statement_id":"1416024","income_statement_id":"1416024","balance_sheet_id":"1416024"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"06.10.2026"},"pvn":{"Aktivs":"ir","Registrets":" 08.11.2018 ","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,"6.39","1.18","1.93",1,"***","***"],[2023," -1.07","0.71","1.16",1,"***","***"],[2022," -0.55","0.21","0.34",1,"***","***"]]},"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","2.32","0.37","0.3",1,"***","***"],["2026. gada 2. ceturksnis","2.32","0.45","0.3",1,"***","***"],["2026. gada 1. ceturksnis","0.71","0.43","0.27",1,"***","***"],["2025. gada 4. ceturksnis","1.43","0.67","0.76",1,"***","***"]]}},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",4823,"EUR","2016-05-24"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2010,0,"LVL"],[2016,0,"EUR"],[2019,1,"EUR"],[2023,1,"EUR"],[2024,1,"EUR"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2005-02-28","SIA \"PUPA\""],["2000-12-05","Harija Zariņa privātfirma \"PANORĀMA\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV44ZZZ46102000114","K","SIA","1991-05-23","Kuldīgas nov., Kuldīga, Jelgavas iela 37",3301,101471718,100016696,100003286,"0620100"]]},"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","5520  ","033200","Kuldīga","6.39","1.18","1.93",1],[2023,"sabiedrība ar ierobežotu atbildību","5520  ","033200","Kuldīga"," -1.07","0.71","1.16",1],[2022,"sabiedrība ar ierobežotu atbildību","5520  ","033200","Kuldīga"," -0.55","0.21","0.34",1]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["ir"," 08.11.2018 ","nav","nav",null],["nav"," 13.01.1998 ","nav","nav"," 09.01.2004 "]]},"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":[["PUPA SIA","2026. gada 3. ceturksnis","2.32","2.4","0.74","0.37","0.3","1"],["PUPA SIA","2026. gada 2. ceturksnis","2.32","1.57","0.0","0.45","0.3","1"],["PUPA SIA","2026. gada 1. ceturksnis","0.71","0.00","0.00","0.43","0.27","1"],["PUPA SIA","2025. gada 4. ceturksnis","1.43","0.00","0.00","0.67","0.76","1"]]}}}