SIA "Smar"Active
Key figures
Ratios
2025Balance sheet structure
Dividends
calculatedNo dividends were paid.
Summary of financial statements2016–2025
| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet — assets | ||||||||||
| Total current assets | 10 533 | 14 475 | 34 769 | 24 101 | 127 901 | 20 822 | 76 026 | 70 840 | 24 828 | 20 515 |
| Total non-current assets | 1530 | 4070 | 6124 | 7518 | 7856 | 22 921 | 68 321 | 56 226 | 58 226 | 26 265 |
| Total assets | 12 063 | 18 545 | 40 893 | 31 619 | 135 757 | 43 743 | 144 347 | 127 066 | 83 054 | 46 780 |
| Balance sheet — liabilities and equity | ||||||||||
| Current liabilities | 1774 | 578 | 10 105 | 11 749 | 9613 | 6190 | 54 999 | 37 361 | 129 919 | 120 492 |
| Non-current liabilities | 0 | 0 | 0 | 0 | 93 000 | 0 | 7104 | 11 529 | 0 | 0 |
| Total liabilities | 1774 | 578 | 10 105 | 11 749 | 102 613 | 6190 | 62 103 | 48 890 | 129 919 | 120 492 |
| Share capital | — | — | — | — | — | — | — | — | — | — |
| Retained earnings of previous periods | — | — | — | — | — | — | — | — | — | — |
| Profit for the year | 7489 | 7678 | 24 820 | -10 917 | 2275 | 4410 | 51 690 | -4068 | -125 041 | -26 847 |
| Total equity | 10 289 | 17 967 | 30 788 | 19 870 | 33 144 | 37 553 | 82 244 | 78 176 | -46 865 | -73 712 |
| Income statement | ||||||||||
| Sales revenue | 12 081 | 18 082 | 51 140 | 69 820 | 86 513 | 57 439 | 267 023 | 324 007 | 337 627 | 213 289 |
| Operating profit | 8731 | 8826 | 24 820 | -10 917 | 2520 | 5240 | 54 207 | -2422 | -116 872 | -22 899 |
| Profit before income tax | 8731 | 8826 | 24 820 | -10 917 | 2275 | 4410 | 53 539 | -3751 | -124 466 | -26 847 |
| Profit for the reporting year | 7489 | 7678 | 24 820 | -10 917 | 2275 | 4410 | 51 690 | -4068 | -125 041 | -26 847 |
| Labour costs | — | — | — | — | — | — | — | — | — | — |
| Depreciation of non-current assets | — | — | — | — | — | — | — | — | — | — |
| Other indicators | ||||||||||
| Employees | 1 | 1 | 4 | 2 | 2 | 2 | 5 | 8 | 11 | 8 |
| Calculated dividend | — | 0 | 11 999 | 0 | 0 | 0 | 6999 | 0 | 0 | 0 |
A dash (—) means the report has not been filed or the line is not reported; 0 is a zero stated in the report.
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Summary: SIA "Smar"
Overview
SIA "Smar" (reg. no. 40103960379) is a limited liability company. The company was registered in 2016 and has been in the register for 10 years. Registered address: Jelgava, Vecais ceļš 27.
Financial results
Revenue in 2025 was 213 289 €, down 36,8% on the previous year (337 627 €). From 2016 to 2025, revenue grew by an average of 37,6% per year. 2025 ended with a loss of 26 847 €. The company was profitable in 6 of the 10 published years. In 2025 the company had 8 employees (11 a year earlier). Revenue per employee was 26 661 €.
Management and owners
The company has one board member. The sole owner of the company is a private individual.
Points to note
Equity was negative at the end of 2025 (-73 712 €).
Data sources and freshness
Register data (name, address, legal form, board and owners) and annual report figures come from the open data of the Register of Enterprises of the Republic of Latvia (CC0); entity.lv updates them daily. Data as of 03.11.2026. Changes, averages and ratios are calculated by entity.lv from open data and are not an official assessment.