{"_avots":{"nosaukums":"Saraksts.lv","lapa":"https://saraksts.lv/58502006201","dati_atjaunoti":"2026-09-09","piezime":"Neoficiāls apkopojums no data.gov.lv (UR) un VID atvērtajiem datiem. Oficiālais pirmavots: info.ur.gov.lv"},"registration_number":"58502006201","company_name":"SIA \"CITRONS J\"","company_type":"SIA","registered_date":"1999-03-29","area_of_activity":{"nace_code":"4712","nace_description":"Cita nespecializēta mazumtirdzniecība"},"segmentation":{"status":"Aktīvs","form_group":"Komercsabiedrība","financials":"Zaudējumi"},"financial_summary":{"UGP":{"columns":["year","turnover","profit","assets","employees","currency"],"data":[[2025,476346,-62611,286327,7,"EUR"],[2024,527803,-20907,334178,8,"EUR"],[2023,594304,-15767,357041,8,"EUR"],[2022,636344,-28938,368159,9,"EUR"],[2021,607287,1405,417244,9,"EUR"]]}},"detailed_financials_by_year":{"2025":{"UGP":{"fs_data":{"currency":"EUR","employees":7,"type_from_db":"UGP"},"income_data":{"net_turnover":476346,"cogs":402678,"gross_prof":73668,"sell_exp":135023,"oth_op_rev":2907,"oth_op_exp":1127,"interest_expenses":3036,"income_before_income_taxes":-62611,"income_after_income_taxes":-62611,"net_income":-62611},"balance_data":{"cash":2866,"accounts_receivable":6637,"inventories":234024,"cur_assets":243527,"fixed_assets":42800,"non_cur_assets":42800,"assets":286327,"cur_liab":43420,"non_cur_liab":86948,"equity":155959,"equities":286327},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",402678,402678,false],["net_turnover_source","gross_profit_calc",73668,73668,false],["gross_profit_calc","selling_exp",135023,135023,false],["gross_profit_calc","other_op_exp_exp",1127,1127,false],["gross_profit_calc","ebit_calc",62482,-62482,true]]}},"financial_ratios":{"current_ratio":{"value":5.60863657300783},"quick_ratio":{"value":0.2188622754491018},"net_profit_margin":{"value":-0.1314401716399424},"roa":{"value":-0.21866956312188512},"roe":{"value":-0.4014580755198482},"debt_to_equity":{"value":0.8359120025134811,"negative_equity":false},"interest_coverage":{"value":-19.622859025032938},"asset_turnover":{"value":1.6636433169068932},"altman_z_score":{"value":2.478744271169176},"roce":{"value":-0.2452584734075181}},"source_ids":{"financial_statement_id":"2335519","income_statement_id":"2335519","balance_sheet_id":"2335519"}}},"2024":{"UGP":{"fs_data":{"currency":"EUR","employees":8,"type_from_db":"UGP"},"income_data":{"net_turnover":527803,"cogs":438227,"gross_prof":89576,"sell_exp":110458,"oth_op_rev":892,"oth_op_exp":917,"income_before_income_taxes":-20907,"income_after_income_taxes":-20907,"net_income":-20907},"balance_data":{"cash":12756,"accounts_receivable":2792,"inventories":275830,"cur_assets":291378,"fixed_assets":42800,"non_cur_assets":42800,"assets":334178,"cur_liab":28660,"non_cur_liab":86948,"equity":218570,"equities":334178},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",438227,438227,false],["net_turnover_source","gross_profit_calc",89576,89576,false],["gross_profit_calc","selling_exp",110458,110458,false],["gross_profit_calc","other_op_exp_exp",917,917,false],["gross_profit_calc","ebit_calc",21799,-21799,true]]}},"financial_ratios":{"current_ratio":{"value":10.166713189113747},"quick_ratio":{"value":0.5424982554082345},"net_profit_margin":{"value":-0.03961137015136329},"roa":{"value":-0.06256246670935849},"roe":{"value":-0.09565356636317884},"debt_to_equity":{"value":0.5289289472480212,"negative_equity":false},"asset_turnover":{"value":1.5794067832113425},"altman_z_score":{"value":3.2935845261984067},"roce":{"value":-0.06843131992223044}},"source_ids":{"financial_statement_id":"1970489","income_statement_id":"1970489","balance_sheet_id":"1970489"}}},"2023":{"UGP":{"fs_data":{"currency":"EUR","employees":8,"type_from_db":"UGP"},"income_data":{"net_turnover":594304,"cogs":502674,"gross_prof":91630,"sell_exp":106955,"oth_op_rev":670,"oth_op_exp":1112,"income_before_income_taxes":-15767,"income_after_income_taxes":-15767,"net_income":-15767},"balance_data":{"cash":78587,"accounts_receivable":1416,"inventories":227616,"cur_assets":307619,"fixed_assets":49422,"non_cur_assets":49422,"assets":357041,"cur_liab":30616,"non_cur_liab":86948,"equity":239477,"equities":357041},"sankey_prepared":{"nodes":{"columns":["name"],"data":[["Neto Apgrozījums"],["Pārdotās prod. pašizmaksa"],["Bruto Peļņa"],["Pārdošanas izmaksas"],["Pārējās saimn. darb. izmaksas"]]},"links":{"columns":["source","target","value","originalValue","isLoss"],"data":[["net_turnover_source","cogs_exp",502674,502674,false],["net_turnover_source","gross_profit_calc",91630,91630,false],["gross_profit_calc","selling_exp",106955,106955,false],["gross_profit_calc","other_op_exp_exp",1112,1112,false],["gross_profit_calc","ebit_calc",16437,-16437,true]]}},"financial_ratios":{"current_ratio":{"value":10.047654821008623},"quick_ratio":{"value":2.6131107917428795},"net_profit_margin":{"value":-0.02653019330174456},"roa":{"value":-0.04416019448746782},"roe":{"value":-0.06583930815902989},"debt_to_equity":{"value":0.4909197960555711,"negative_equity":false},"asset_turnover":{"value":1.6645259227931806},"altman_z_score":{"value":3.503903593632024},"roce":{"value":-0.048302060197595156}},"source_ids":{"financial_statement_id":"1886997","income_statement_id":"1886997","balance_sheet_id":"1886997"}}},"2022":{"UGP":{"fs_data":{"currency":"EUR","employees":9,"type_from_db":"UGP"},"income_data":{"net_turnover":636344,"cogs":574297,"gross_prof":62047,"sell_exp":88879,"admin_exp":65,"oth_op_exp":2041,"income_before_income_taxes":-28938,"income_after_income_taxes":-28938,"net_income":-28938},"balance_data":{"cash":133627,"accounts_receivable":6200,"inventories":178910,"cur_assets":318737,"fixed_assets":49422,"non_cur_assets":49422,"assets":368159,"cur_liab":25966,"non_cur_liab":86948,"equity":255245,"equities":368159},"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",574297,574297,false],["net_turnover_source","gross_profit_calc",62047,62047,false],["gross_profit_calc","selling_exp",88879,88879,false],["gross_profit_calc","admin_exp",65,65,false],["gross_profit_calc","other_op_exp_exp",2041,2041,false]]}},"financial_ratios":{"current_ratio":{"value":12.27516752676577},"quick_ratio":{"value":5.385003466071016},"net_profit_margin":{"value":-0.045475403241014296},"roa":{"value":-0.07860190841457088},"roe":{"value":-0.11337342553233168},"debt_to_equity":{"value":0.4423749730650943,"negative_equity":false},"asset_turnover":{"value":1.7284488495459842},"altman_z_score":{"value":3.587602312094983},"roce":{"value":-0.08456631199352413}},"source_ids":{"financial_statement_id":"1481647","income_statement_id":"1481647","balance_sheet_id":"1481647"}}},"2021":{"UGP":{"fs_data":{"currency":"EUR","employees":9,"type_from_db":"UGP"},"income_data":{"net_turnover":607287,"cogs":513730,"gross_prof":93557,"sell_exp":91136,"admin_exp":145,"oth_op_exp":871,"income_before_income_taxes":1405,"income_after_income_taxes":1405,"net_income":1405},"balance_data":{"cash":212556,"accounts_receivable":2470,"inventories":172707,"cur_assets":387733,"fixed_assets":29511,"non_cur_assets":29511,"assets":417244,"cur_liab":29279,"non_cur_liab":103783,"equity":284182,"equities":417244},"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",513730,513730,false],["net_turnover_source","gross_profit_calc",93557,93557,false],["gross_profit_calc","selling_exp",91136,91136,false],["gross_profit_calc","admin_exp",145,145,false],["gross_profit_calc","other_op_exp_exp",871,871,false]]}},"financial_ratios":{"current_ratio":{"value":13.242699545749513},"quick_ratio":{"value":7.344034973872058},"net_profit_margin":{"value":0.0023135683787072667},"roa":{"value":0.003367334221702409},"roe":{"value":0.004944014751110204},"debt_to_equity":{"value":0.46822810733966264,"negative_equity":false},"asset_turnover":{"value":1.4554720978612035},"altman_z_score":{"value":3.552882139434614},"roce":{"value":0.003621460698774374}},"source_ids":{"financial_statement_id":"1374384","income_statement_id":"1374384","balance_sheet_id":"1374384"}}}},"vid_data":{"has_data":true,"rating":{"Reitings":"B","Skaidrojums":"Jāuzlabo saistību izpilde","Informacijas_atjaunosanas_datums":"12.08.2026"},"pvn":{"Aktivs":"ir","Registrets":" 01.10.1999 ","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,"27.45","3.69","21.22",7,"741.04","~ 612.04"],[2023,"31.49","3.56","20.52",9,"557.35","~ 494.65"],[2022,"27.07","3.44","18.19",9,"494.06","~ 423.75"]]},"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","5.27","0.39","4.84",7,"676.08","~ 591.04"],["2026. gada 1. ceturksnis","7.80","0.57","5.53",7,"772.47","~ 655.31"],["2025. gada 4. ceturksnis","6.07","0.58","5.30",7,"740.34","~ 623.69"]]},"salary_calculation_example":{"year":2024,"vsaoi_sum":21.22,"employees":7,"gross_salary_raw":741.0356339661122,"gross_salary_formatted":"741.04","net_salary_formatted":"~ 612.04","vsaoi_employee_part":"77.81","non_taxable_minimum":"407.29","iin_part":"51.19","iin_rate_percentage":"20","iin_rate_decimal":"0.2"}},"salary_calculation_example":{"year":2024,"vsaoi_sum":21.22,"employees":7,"gross_salary_raw":741.0356339661122,"gross_salary_formatted":"741.04","net_salary_formatted":"~ 612.04","vsaoi_employee_part":"77.81","non_taxable_minimum":"407.29","iin_part":"51.19","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",113828,"EUR","2014-12-17"]]},"financial_statements":{"columns":["year","employees","currency"],"data":[[2017,21,"EUR"],[2018,17,"EUR"],[2009,44,"LVL"],[2010,40,"LVL"],[2011,39,"LVL"]]},"register_name_history":{"columns":["date_to","name"],"data":[["2004-08-13","Saldus I.Lāmas individuālais uzņēmums \"CITRONS J\""]]},"register":{"columns":["sepa","regtype","type","registered","address","index","addressid","region","city","atvk"],"data":[["LV37ZZZ58502006201","K","SIA","1999-03-29","Saldus nov., Saldus, Striķu iela 4A - 2",3801,119302290,100016204,100003614,"0840201"]]},"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","4712  ","046210","Saldus","27.45","3.69","21.22",7],[2023,"sabiedrība ar ierobežotu atbildību","4719  ","046210","Saldus","31.49","3.56","20.52",9],[2022,"sabiedrība ar ierobežotu atbildību","4719  ","046210","Saldus","27.07","3.44","18.19",9]]},"pdb_pvnmaksataji_odata":{"columns":["Aktivs","Registrets","Buvniecibas_pazime","PVN139_2_pazime"],"data":[["ir"," 01.10.1999 ","nav","nav"]]},"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":[["CITRONS J SIA","2025. gada 4. ceturksnis","6.07","0.42","0.24","0.58","5.30","7"],["CITRONS J SIA","2026. gada 1. ceturksnis","7.80","1.75","0.06","0.57","5.53","7"],["CITRONS J SIA","2026. gada 2. ceturksnis","5.27","1.05","1.07","0.39","4.84","7"]]},"income_statements":{"columns":["net_turnover","cogs","gross_prof","sell_exp","admin_exp","oth_op_exp","income_before_income_taxes","income_after_income_taxes","net_income","oth_op_rev","interest_expenses","other_taxes"],"data":[[532548,427484,105064,140711,1800,3140,-40587,-40587,-40587,null,null,null],[545672,639184,-93512,93197,9,4786,348062,348062,348062,539566,null,null],[1424109,1280414,143695,182203,2740,14654,-65564,null,-56860,179,9841,2422],[607287,513730,93557,91136,145,871,1405,1405,1405,null,null,null],[636344,574297,62047,88879,65,2041,-28938,-28938,-28938,null,null,null]]},"balance_sheets":{"columns":["cash","accounts_receivable","inventories","cur_assets","fixed_assets","non_cur_assets","assets","cur_liab","non_cur_liab","equity","equities"],"data":[[12413,12291,174071,198775,184684,184684,383459,53887,394857,-65285,383459],[307394,4934,74071,386399,32425,32425,418824,32264,103783,282777,418824],[10021,126842,235665,372528,308631,308631,681159,221753,258575,200831,681159],[212556,2470,172707,387733,29511,29511,417244,29279,103783,284182,417244],[133627,6200,178910,318737,49422,49422,368159,25966,86948,255245,368159]]},"cash_flow_statements":{"columns":["cfo_im_ebt","cfo_im_ebwc","cfo_im_op","cfo_im_int","cfo_im_net","cfi_acq_fa","cfi_net","cff_ln_repay","cff_ls_repay","cff_net","net_increase","at_beginning_of_year","at_end_of_year","cff_ln_rcv","effect_of_exchange_rate_change"],"data":[[-65564,-9866,68041,9841,55778,509,-509,39721,12111,-51832,3437,6584,10021,null,null],[-10547,-26771,30465,-7274,20875,-1560,-1560,-35744,-11415,-16472,null,10021,12864,30687,null],[-22249,9439,47594,-5012,40304,-3080,-3080,-39003,-12084,-47087,-9863,12864,3001,4000,null],[2587,40206,217097,15007,199102,8440,-8440,181768,17247,-199015,-8353,14053,5700,null,null],[4740,58877,84163,-3502,77374,-1652,-1652,-81958,-13936,-75893,null,4270,4099,20001,-171]]}}}