{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/50103154841","dati_atjaunoti":"2026-08-30","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"50103154841","company_name":"SIA \"LIVIKO\"","company_type":"SIA","registered_date":"1995-03-29","area_of_activity":{"nace_code":"4634","nace_description":"Dzērienu vairumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Peļņa"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,42243399,1349959,16809669,49,"EUR"],[2024,44705358,1577068,18853211,49,"EUR"],[2023,45912710,1884965,20342414,49,"EUR"],[2022,44710106,1737499,17589250,49,"EUR"],[2021,39186491,1407320,16417301,49,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":42243399,"cogs":33669912,"gross_prof":8573487,"sell_exp":5609761,"admin_exp":957941,"oth_op_rev":8266,"oth_op_exp":48137,"other_interest_revenues":483,"interest_expenses":112236,"income_before_income_taxes":1854161,"provision_for_income_taxes":504202,"income_after_income_taxes":1349959,"net_income":1349959},"balance_data":{"cash":65387,"accounts_receivable":6890793,"inventories":9800456,"cur_assets":16756636,"fixed_assets":53033,"non_cur_assets":53033,"assets":16809669,"cur_liab":12714680,"equity":4094989,"equities":16809669},"cash_flow_data":{"cfo_im_ebt":1854161,"cfo_im_ebwc":1975264,"cfo_im_op":3317772,"cfo_im_int":-112236,"cfo_im_tax":-508429,"cfo_im_net":2697107,"cfi_acq_fa":-36749,"cfi_net":-36749,"cff_ln_rcv":22,"cff_ln_repay":-612365,"cff_div_pd":-2000000,"cff_net":-26112343,"net_increase":48015,"at_beginning_of_year":17372,"at_end_of_year":65387},"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",33669912,33669912,false],["net_turnover_source","gross_profit_calc",8573487,8573487,false],["gross_profit_calc","selling_exp",5609761,5609761,false],["gross_profit_calc","admin_exp",957941,957941,false],["gross_profit_calc","other_op_exp_exp",48137,48137,false]]}},"financial_ratios":{"current_ratio":{"value":1.3178967933129264},"quick_ratio":{"value":0.5470983147039485},"net_profit_margin":{"value":0.03195668511428259},"roa":{"value":0.08030848198141201},"roe":{"value":0.3296612029971265},"debt_to_equity":{"value":3.104936301416194,"negative_equity":false},"interest_coverage":{"value":17.520198510281904},"asset_turnover":{"value":2.5130416904699313},"altman_z_score":{"value":3.3854839209027023},"roce":{"value":0.48019591749819107}},"source_ids":{"financial_statement_id":"2201437","income_statement_id":"2201437","balance_sheet_id":"2201437","cash_flow_statement_id":"2201437"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":44705358,"cogs":35002925,"gross_prof":9702433,"sell_exp":6394959,"admin_exp":965860,"oth_op_rev":21625,"oth_op_exp":46231,"other_interest_revenues":399,"interest_expenses":131775,"income_before_income_taxes":2185632,"provision_for_income_taxes":608564,"income_after_income_taxes":1577068,"net_income":1577068},"balance_data":{"cash":17372,"accounts_receivable":8654482,"inventories":10156206,"cur_assets":18828060,"fixed_assets":25151,"non_cur_assets":25151,"assets":18853211,"cur_liab":14108181,"equity":4745030,"equities":18853211},"cash_flow_data":{"cfo_im_ebt":2185632,"cfo_im_ebwc":2328975,"cfo_im_op":1905647,"cfo_im_int":-130998,"cfo_im_tax":-604230,"cfo_im_net":1170419,"cfi_acq_fa":-15831,"cfi_sal_fa":14917,"cfi_int_rcv":399,"cfi_net":-515,"cff_ln_rcv":1123534,"cff_ls_repay":-1796,"cff_div_pd":-2400000,"cff_net":-1278262,"net_increase":-108358,"at_beginning_of_year":125730,"at_end_of_year":17372},"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",35002925,35002925,false],["net_turnover_source","gross_profit_calc",9702433,9702433,false],["gross_profit_calc","selling_exp",6394959,6394959,false],["gross_profit_calc","admin_exp",965860,965860,false],["gross_profit_calc","other_op_exp_exp",46231,46231,false]]}},"financial_ratios":{"current_ratio":{"value":1.334549081841238},"quick_ratio":{"value":0.6146684678910768},"net_profit_margin":{"value":0.03527693481394333},"roa":{"value":0.08364983556381987},"roe":{"value":0.3323620714726777},"debt_to_equity":{"value":2.9732543313740902,"negative_equity":false},"interest_coverage":{"value":17.586089926010246},"asset_turnover":{"value":2.3712331018838118},"altman_z_score":{"value":3.2823330190623565},"roce":{"value":0.4883861640495424}},"source_ids":{"financial_statement_id":"1978625","income_statement_id":"1978625","balance_sheet_id":"1978625","cash_flow_statement_id":"1978625"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":45912710,"cogs":36241295,"gross_prof":9671415,"sell_exp":6127440,"admin_exp":973854,"oth_op_rev":7094,"oth_op_exp":40825,"other_interest_revenues":1267,"interest_expenses":70952,"income_before_income_taxes":2466705,"provision_for_income_taxes":581740,"income_after_income_taxes":1884965,"net_income":1884965},"balance_data":{"cash":125730,"accounts_receivable":8800365,"inventories":11379338,"cur_assets":20305433,"fixed_assets":36981,"non_cur_assets":36981,"assets":20342414,"cur_liab":14774452,"equity":5567962,"equities":20342414},"cash_flow_data":{"cfo_im_ebt":2466705,"cfo_im_ebwc":2543237,"cfo_im_op":1325587,"cfo_im_int":-70616,"cfo_im_tax":-582001,"cfo_im_net":672970,"cfi_acq_fa":-16045,"cfi_sal_fa":4132,"cfi_int_rcv":2310,"cfi_net":-9603,"cff_ln_rcv":1616422,"cff_ls_repay":-6007,"cff_div_pd":-2300000,"cff_net":-689591,"net_increase":-26224,"at_beginning_of_year":151954,"at_end_of_year":125730},"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",36241295,36241295,false],["net_turnover_source","gross_profit_calc",9671415,9671415,false],["gross_profit_calc","selling_exp",6127440,6127440,false],["gross_profit_calc","admin_exp",973854,973854,false],["gross_profit_calc","other_op_exp_exp",40825,40825,false]]}},"financial_ratios":{"current_ratio":{"value":1.3743611607388213},"quick_ratio":{"value":0.604157433385685},"net_profit_margin":{"value":0.04105540709751178},"roa":{"value":0.09266181486621991},"roe":{"value":0.3385376911695877},"debt_to_equity":{"value":2.653475724151853,"negative_equity":false},"interest_coverage":{"value":35.765827601758936},"asset_turnover":{"value":2.2569941797468087},"altman_z_score":{"value":3.2251344227636802},"roce":{"value":0.4557604739400161}},"source_ids":{"financial_statement_id":"1843311","income_statement_id":"1843311","balance_sheet_id":"1843311","cash_flow_statement_id":"1843311"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":44710106,"cogs":36198967,"gross_prof":8511139,"sell_exp":5397505,"admin_exp":830306,"oth_op_rev":11783,"oth_op_exp":19222,"other_interest_revenues":5223,"interest_expenses":12675,"income_before_income_taxes":2268437,"provision_for_income_taxes":530938,"income_after_income_taxes":1737499,"net_income":1737499},"balance_data":{"cash":151954,"accounts_receivable":7116592,"inventories":10287409,"cur_assets":17555955,"fixed_assets":33295,"non_cur_assets":33295,"assets":17589250,"cur_liab":11604487,"non_cur_liab":1766,"equity":5982997,"equities":17589250},"cash_flow_data":{"cfo_im_ebt":2268437,"cfo_im_ebwc":2281039,"cfo_im_op":1479257,"cfo_im_int":-9991,"cfo_im_tax":-542204,"cfo_im_net":927062,"cfi_acq_fa":-4180,"cfi_sal_fa":109,"cfi_ln_rcv":377600,"cfi_int_rcv":4724,"cfi_net":378253,"cff_ln_rcv":783217,"cff_ls_repay":-7878,"cff_div_pd":-2100000,"cff_net":-1324661,"net_increase":-19346,"at_beginning_of_year":171300,"at_end_of_year":151954},"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",36198967,36198967,false],["net_turnover_source","gross_profit_calc",8511139,8511139,false],["gross_profit_calc","selling_exp",5397505,5397505,false],["gross_profit_calc","admin_exp",830306,830306,false],["gross_profit_calc","other_op_exp_exp",19222,19222,false]]}},"financial_ratios":{"current_ratio":{"value":1.5128592069602043},"quick_ratio":{"value":0.6263565119250856},"net_profit_margin":{"value":0.03886143772506377},"roa":{"value":0.09878186960785708},"roe":{"value":0.29040612923589965},"debt_to_equity":{"value":1.9398727761354384,"negative_equity":false},"interest_coverage":{"value":179.9693885601578},"asset_turnover":{"value":2.54189951248632},"altman_z_score":{"value":3.6869754814432847},"roce":{"value":0.3811532720677494}},"source_ids":{"financial_statement_id":"1455992","income_statement_id":"1455992","balance_sheet_id":"1455992","cash_flow_statement_id":"1455992"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":49,"type_from_db":"UGP"},"income_data":{"net_turnover":39186491,"cogs":32241885,"gross_prof":6944606,"sell_exp":4310766,"admin_exp":661725,"oth_op_rev":6628,"oth_op_exp":63449,"other_interest_revenues":7244,"interest_expenses":11436,"income_before_income_taxes":1911102,"provision_for_income_taxes":503782,"income_after_income_taxes":1407320,"net_income":1407320},"balance_data":{"cash":171300,"accounts_receivable":7936716,"inventories":8279087,"cur_assets":16387103,"fixed_assets":30198,"non_cur_assets":30198,"assets":16417301,"cur_liab":10069259,"non_cur_liab":2544,"equity":6345498,"equities":16417301},"cash_flow_data":{"cfo_im_ebt":1911102,"cfo_im_ebwc":1937858,"cfo_im_op":3001599,"cfo_im_int":-9415,"cfo_im_tax":-496938,"cfo_im_net":2495246,"cfi_acq_fa":-13750,"cfi_sal_fa":100000,"cfi_ln_md":-377600,"cfi_int_rcv":6980,"cfi_net":-284370,"cff_ln_rcv":348,"cff_ln_repay":-239950,"cff_ls_repay":-4731,"cff_div_pd":-1950000,"cff_net":-2194333,"net_increase":16543,"at_beginning_of_year":154757,"at_end_of_year":171300},"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",32241885,32241885,false],["net_turnover_source","gross_profit_calc",6944606,6944606,false],["gross_profit_calc","selling_exp",4310766,4310766,false],["gross_profit_calc","admin_exp",661725,661725,false],["gross_profit_calc","other_op_exp_exp",63449,63449,false]]}},"financial_ratios":{"current_ratio":{"value":1.6274388214664057},"quick_ratio":{"value":0.8052246942898181},"net_profit_margin":{"value":0.03591339678768379},"roa":{"value":0.08572176388798622},"roe":{"value":0.22178243535810743},"debt_to_equity":{"value":1.5872360215069015,"negative_equity":false},"interest_coverage":{"value":168.1128016789087},"asset_turnover":{"value":2.3869021467048697},"altman_z_score":{"value":3.6138809799473677},"roce":{"value":0.30285527411444346}},"source_ids":{"financial_statement_id":"1320353","income_statement_id":"1320353","balance_sheet_id":"1320353","cash_flow_statement_id":"1320353"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"A","Skaidrojums":"Laba saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 27.09.1996 ","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,"24 730.36","312.51","527.73",49,"2 632.74","~ 1 864.36"],[2023,"26 063.94","268.65","526.84",49,"2 628.30","~ 1 861.30"],[2022,"27 295.02","269.49","436.22",49,"2 176.21","~ 1 549.75"]]},"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","6212.27","82.21","144.42",49,"2 881.93","~ 2 061.85"],["2026. gada 1. ceturksnis","5613.99","77.55","136.37",50,"2 666.86","~ 1 918.45"],["2025. gada 4. ceturksnis","5989.12","71.91","127.65",50,"2 496.33","~ 1 794.54"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":527.73,"employees":49,"gross_salary_raw":2632.736872983279,"gross_salary_formatted":"2 632.74","net_salary_formatted":"~ 1 864.36","vsaoi_employee_part":"276.44","non_taxable_minimum":"0.00","iin_part":"491.94","iin_rate_percentage":"20.88","iin_rate_decimal":"0.2088"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":527.73,"employees":49,"gross_salary_raw":2632.736872983279,"gross_salary_formatted":"2 632.74","net_salary_formatted":"~ 1 864.36","vsaoi_employee_part":"276.44","non_taxable_minimum":"0.00","iin_part":"491.94","iin_rate_percentage":"20.88","iin_rate_decimal":"0.2088"},"raw_database_records":{"equity_capitals":{"columns":["equity_capital_type","amount","currency","date_from"],"data":[["PAID_UP_EQUITY",953898,"EUR","2014-07-07"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,61,"EUR"],[2018,53,"EUR"],[2010,102,"LVL"],[2011,102,"LVL"],[2012,98,"LVL"]]},"memorandum_date":{"columns":["document_date"],"data":[["1995-02-24"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2009-01-30","SIA \"LION LIVIKO\""],["2008-08-29","Sabiedrība ar ierobežotu atbildību \"L.I.O.N. & KO\""],["1998-10-06","Sabiedrība ar ierobežotu atbildību ražošanas komercfirma \"LION & KO\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","city","atvk"],"data":[["LV72ZZZ50103154841","K","SIA","1995-03-29","Rīga, Duntes iela 23A",1005,105611810,100003003,"0010000"]]},"reorganizations":{"columns":["reorganization_type","reorganization_type_text","source_entity_regcode","registered"],"data":[["ACQUISITION","Apvienošanas ceļā pievienota pie","40003124266","2015-09-15"]]},"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","4634  ","010096","Ziemeļu rajons","24 730.36","312.51","527.73",49],[2023,"sabiedrība ar ierobežotu atbildību","4634  ","010096","Ziemeļu rajons","26 063.94","268.65","526.84",49],[2022,"sabiedrība ar ierobežotu atbildību","4634  ","010096","Ziemeļu rajons","27 295.02","269.49","436.22",49]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime","Izslegts"],"data":[["nav"," 23.05.1995 ","nav","nav"," 26.09.1996 "],["ir"," 27.09.1996 ","nav","nav",null]]},"reitings_uznemumi":{"columns":["Reitings","Skaidrojums","Informacijas_atjaunosanas_datums"],"data":[["A","Laba 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":[["LIVIKO SIA","2025. gada 4. ceturksnis","5989.12","1737.85","8.10","71.91","127.65","50"],["LIVIKO SIA","2026. gada 1. ceturksnis","5613.99","1849.27","0.41","77.55","136.37","50"],["LIVIKO SIA","2026. gada 2. ceturksnis","6212.27","1695.32","0.0","82.21","144.42","49"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_rev","oth_op_exp","other_interest_revenues","interest_expenses","income_before_income_taxes","provision_for_income_taxes","income_after_income_taxes","net_income"],"data":[[38829083,31716826,7112257,4302652,753550,27004,10967,5921,2907,2075106,5446,2069660,2069660],[18500706,15654941,2845765,2187656,406050,34976,51637,26,98186,137238,null,null,106646],[37230575,30445745,6784830,3938600,735396,7366,26347,10293,1482,2100664,10055,2090609,2090609],[39186491,32241885,6944606,4310766,661725,6628,63449,7244,11436,1911102,503782,1407320,1407320],[44710106,36198967,8511139,5397505,830306,11783,19222,5223,12675,2268437,530938,1737499,1737499]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","equity","equities","intangible_assets","non_cur_liab"],"data":[[1359945,7751330,8228444,17339719,16065,16065,17355784,10664381,6691403,17355784,null,null],[98190,3974301,4200545,8273036,277278,1214861,9487897,6896537,1953239,9487897,7206,638121],[154757,6883774,9834722,16873253,13885,13885,16887138,9995690,6888178,16887138,null,3270],[171300,7936716,8279087,16387103,30198,30198,16417301,10069259,6345498,16417301,null,2544],[151954,7116592,10287409,17555955,33295,33295,17589250,11604487,5982997,17589250,null,1766]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_int","cfo_im_tax","cfo_im_net","cfi_acq_fa","cfi_sal_fa","cfi_int_rcv","cfi_net","cff_ln_rcv","cff_ls_repay","cff_div_pd","cff_net","net_increase","at_beginning_of_year","at_end_of_year","cfi_acq_stk","cff_ln_repay","effect_of_exchange_rate_change","cfi_ln_md","cfi_ln_rcv"],"data":[[2075106,2072430,2214416,-2446,-3000,2208970,-7034,7645,4769,5380,52,-10178,-1500000,-1510126,704224,655721,1359945,null,null,null,null,null],[137238,273381,625639,40144,200,585295,44109,36,26,-377252,341470,11851,null,-213414,-4284,102474,98190,333205,543033,1087,null,null],[2100664,2096094,684883,-1477,-7000,676406,null,4381,10290,14671,null,-2431,-1893834,-1896265,-1205188,1359945,154757,null,null,null,null,null],[1911102,1937858,3001599,-9415,-496938,2495246,-13750,100000,6980,-284370,348,-4731,-1950000,-2194333,16543,154757,171300,null,-239950,null,-377600,null],[2268437,2281039,1479257,-9991,-542204,927062,-4180,109,4724,378253,783217,-7878,-2100000,-1324661,-19346,171300,151954,null,null,null,null,377600]]}},"public_procurement":{"kopa_eur":1973.89,"ligumu_skaits":1,"periods":{"no":"2020-09-30","lidz":"2020-09-30"},"lielakie_ligumi":{"columns":["summa_eur","datums","pasutitajs","iepirkums"],"data":[[1973.89,"2020-09-30","\"Austrumlatvijas koncertzāle\" SIA","Alkoholisko dzērienu piegāde SIA „Austrumlatvijas koncertzāle\" kafejnīcas vajadzībām"]]},"pasutitaji":{"columns":["pasutitajs","summa_eur","ligumu_skaits"],"data":[["\"Austrumlatvijas koncertzāle\" SIA",1973.89,1]]},"pa_gadiem":{"2020":{"summa_eur":1973.89,"ligumu_skaits":1}},"visparigas_vienosanas":1,"piezime":"Summa ir līgumos nolīgtā, ne izmaksātā. Vienošanās ar vairākiem uzvarētājiem kopsummā NAV ieskaitītas (tur apjoms ir kopīgs un maksimālais). Dati: EIS publicētie dokumenti kopš 2018. gada; 2018.-2020. gads nav pilnīgs."}}