BEST S.A. (WSE:BST)

BEST S.A. Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	117.41	82.37	64.84	52.22	47.33	65.61
Short-Term Investments	664.48	-	-	-	295.22	287.55
Cash & Short-Term Investments	781.89	82.37	64.84	52.22	342.55	353.17
Cash Growth	1575.93%	27.03%	24.18%	-84.75%	-3.01%	-5.51%
Accounts Receivable	6.34	0.15	0.32	0.33	0.43	0.54
Other Receivables	5.46	0.39	2.07	0.74	0.65	0.69
Receivables	11.8	0.53	2.39	1.07	1.08	1.23
Total Current Assets	793.69	82.91	67.23	53.29	343.63	354.39
Property, Plant & Equipment	35.8	28.47	28.04	30.52	32.23	33.33
Long-Term Investments	1,702	1,672	1,386	1,211	743.79	702.17
Goodwill	0.01	0.01	0.01	0.01	0.01	0.01
Other Intangible Assets	23.27	22.47	18.59	16.41	16.42	18.02
Long-Term Deferred Tax Assets	0.41	-	-	-	-	-
Other Long-Term Assets	61.42	50.46	45.52	38.27	37.5	26.97
Total Assets	2,616	1,857	1,545	1,349	1,174	1,135
Accounts Payable	20.4	12.01	6.97	5.98	5.92	4.35
Accrued Expenses	29.85	24.08	19.66	16.35	15.51	13.73
Current Portion of Long-Term Debt	974.46	585.09	381.49	133.31	231.01	242.32
Current Portion of Leases	5.63	3.61	2.92	3.42	3.14	2.05
Current Income Taxes Payable	1.41	0.16	0	0.01	0.01	0
Current Unearned Revenue	-	-	-	-	-	7.81
Other Current Liabilities	99.07	50.8	31.36	84.6	85.91	30.79
Total Current Liabilities	1,131	675.74	442.4	243.67	341.51	301.05
Long-Term Debt	327.38	224.39	287.4	307.58	186.52	240.01
Long-Term Leases	12.67	11.27	14.01	15.53	17.42	18.7
Long-Term Unearned Revenue	7.16	7.16	9.16	7.81	7.81	-
Long-Term Deferred Tax Liabilities	50.72	39.5	41.2	31.71	19.34	14.63
Other Long-Term Liabilities	-	-	-	53.34	51.19	54.73
Total Liabilities	1,530	959.01	795.1	660.3	624.49	629.82
Common Stock	28.59	22.65	22.69	22.16	23.02	23.02
Additional Paid-In Capital	158.9	5.05	5.05	-	58.93	58.93
Retained Earnings	870.8	795.31	697.47	647.08	470.12	420.82
Treasury Stock	-	-	-5.04	-	-15.06	-
Comprehensive Income & Other	15.46	74.78	29.64	19.49	11.92	2.11
Total Common Equity	1,074	897.79	749.81	688.73	548.92	504.86
Minority Interest	12.65	0.01	0.21	0.3	0.16	0.2
Shareholders' Equity	1,086	897.8	750.02	689.03	549.09	505.06
Total Liabilities & Equity	2,616	1,857	1,545	1,349	1,174	1,135
Total Debt	1,320	824.34	685.83	459.84	438.1	503.08
Net Cash (Debt)	-538.24	-741.97	-620.98	-407.62	-95.55	-149.91
Net Cash Per Share	-22.25	-32.58	-27.66	-17.74	-4.12	-6.48
Filing Date Shares Outstanding	28.59	22.76	22.54	22.16	22.51	23.01
Total Common Shares Outstanding	28.59	22.76	22.54	22.16	22.51	23.01
Working Capital	-337.12	-592.83	-375.17	-190.39	2.12	53.35
Book Value Per Share	37.55	39.44	33.26	31.08	24.38	21.94
Tangible Book Value	1,050	875.31	731.21	672.31	532.49	486.83
Tangible Book Value Per Share	36.74	38.45	32.44	30.34	23.65	21.15
Buildings	-	6.78	6.38	6.35	6.35	6.18
Machinery	-	34.78	33.49	32	30.21	27.39
Construction In Progress	-	3.7	0.57	1.03	0.54	0.79

Source: S&P Global Market Intelligence. Standard template. Financial Sources.