BEST S.A. (WSE: BST)

BEST S.A. Balance Sheet

Financials in millions PLN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	68.01	64.84	52.22	47.33	65.61	82
Short-Term Investments	-	352.63	337.76	295.22	287.55	291.74
Cash & Short-Term Investments	68.01	417.47	389.98	342.55	353.17	373.74
Cash Growth	-84.61%	7.05%	13.85%	-3.01%	-5.51%	14.86%
Accounts Receivable	0.13	0.32	0.33	0.43	0.54	0.2
Other Receivables	0.45	2.07	0.74	0.65	0.69	0.91
Receivables	0.58	2.39	1.07	1.08	1.23	1.11
Total Current Assets	68.59	419.86	391.05	343.63	354.39	374.85
Property, Plant & Equipment	29.85	28.04	30.52	32.23	33.33	21.74
Long-Term Investments	1,572	1,033	873.08	743.79	702.17	805.59
Goodwill	0.01	0.01	0.01	0.01	0.01	0.01
Other Intangible Assets	21.36	18.59	16.41	16.42	18.02	18.84
Other Long-Term Assets	48.96	45.52	38.27	37.5	26.97	23.83
Total Assets	1,740	1,545	1,349	1,174	1,135	1,245
Accounts Payable	41.85	6.97	5.98	5.92	4.35	4.11
Accrued Expenses	12.15	19.66	16.35	15.51	13.73	9.74
Current Portion of Long-Term Debt	-	182.27	133.31	231.01	242.32	287.44
Current Portion of Leases	-	2.92	3.42	3.14	2.05	2.59
Current Income Taxes Payable	0.02	0	0.01	0.01	0	0.01
Current Unearned Revenue	-	-	-	-	7.81	7.81
Other Current Liabilities	21.36	30	84.6	85.91	30.79	6.39
Total Current Liabilities	75.39	241.82	243.67	341.51	301.05	318.09
Long-Term Debt	772.16	486.63	307.58	186.52	240.01	357.49
Long-Term Leases	-	14.01	15.53	17.42	18.7	6.89
Long-Term Unearned Revenue	-	9.16	7.81	7.81	-	-
Long-Term Deferred Tax Liabilities	46.78	41.2	31.71	19.34	14.63	7.13
Other Long-Term Liabilities	-	1.36	53.34	51.19	54.73	82.26
Total Liabilities	895.26	795.1	660.3	624.49	629.82	772.37
Common Stock	22.76	22.69	22.16	23.02	23.02	23.02
Additional Paid-In Capital	5.05	5.05	-	58.93	58.93	58.93
Retained Earnings	755.32	697.47	647.08	470.12	420.82	386.49
Treasury Stock	-	-5.04	-	-15.06	-	-
Comprehensive Income & Other	61.92	29.64	19.49	11.92	2.11	3.8
Total Common Equity	845.06	749.81	688.73	548.92	504.86	472.23
Minority Interest	0.01	0.21	0.3	0.16	0.2	0.27
Shareholders' Equity	845.06	750.02	689.03	549.09	505.06	472.5
Total Liabilities & Equity	1,740	1,545	1,349	1,174	1,135	1,245
Total Debt	772.16	685.83	459.84	438.1	503.08	654.41
Net Cash (Debt)	-704.14	-268.35	-69.86	-95.55	-149.91	-280.67
Net Cash Per Share	-31.06	-11.95	-3.04	-4.12	-6.48	-12.11
Filing Date Shares Outstanding	22.6	22.54	22.16	22.51	23.01	23.01
Total Common Shares Outstanding	22.6	22.54	22.16	22.51	23.01	23.01
Working Capital	-6.79	178.04	147.37	2.12	53.35	56.77
Book Value Per Share	37.40	33.26	31.08	24.38	21.94	20.52
Tangible Book Value	823.68	731.21	672.31	532.49	486.83	453.38
Tangible Book Value Per Share	36.45	32.44	30.34	23.65	21.15	19.70
Buildings	-	6.38	6.35	6.35	6.18	6.17
Machinery	-	33.49	32	30.21	27.39	24.64
Construction In Progress	-	0.57	1.03	0.54	0.79	0.13

Source: S&P Capital IQ. Standard template. Financial Sources.