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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	46.65	64.84	52.22	47.33	65.61	82
Short-Term Investments	362.23	352.63	337.76	295.22	287.55	291.74
Cash & Short-Term Investments	408.88	417.47	389.98	342.55	353.17	373.74
Cash Growth	0.85%	7.05%	13.85%	-3.01%	-5.51%	14.86%
Accounts Receivable	0.14	0.32	0.33	0.43	0.54	0.2
Other Receivables	0.67	2.07	0.74	0.65	0.69	0.91
Receivables	0.81	2.39	1.07	1.08	1.23	1.11
Total Current Assets	409.69	419.86	391.05	343.63	354.39	374.85
Property, Plant & Equipment	33.79	28.04	30.52	32.23	33.33	21.74
Long-Term Investments	1,169	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	21.88	18.59	16.41	16.42	18.02	18.84
Other Long-Term Assets	47.08	45.52	38.27	37.5	26.97	23.83
Total Assets	1,682	1,545	1,349	1,174	1,135	1,245
Accounts Payable	6.35	6.97	5.98	5.92	4.35	4.11
Accrued Expenses	17.69	19.66	16.35	15.51	13.73	9.74
Current Portion of Long-Term Debt	170.99	182.27	133.31	231.01	242.32	287.44
Current Portion of Leases	3.58	2.92	3.42	3.14	2.05	2.59
Current Income Taxes Payable	0.07	0	0.01	0.01	0	0.01
Current Unearned Revenue	7.56	-	-	-	7.81	7.81
Other Current Liabilities	55.61	30	84.6	85.91	30.79	6.39
Total Current Liabilities	261.85	241.82	243.67	341.51	301.05	318.09
Long-Term Debt	544.72	486.63	307.58	186.52	240.01	357.49
Long-Term Leases	16.46	14.01	15.53	17.42	18.7	6.89
Long-Term Unearned Revenue	-	7.56	7.81	7.81	-	-
Long-Term Deferred Tax Liabilities	40.97	41.2	31.71	19.34	14.63	7.13
Other Long-Term Liabilities	0.53	2.96	53.34	51.19	54.73	82.26
Total Liabilities	865.47	795.1	660.3	624.49	629.82	772.37
Common Stock	22.81	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	730.16	697.47	647.08	470.12	420.82	386.49
Treasury Stock	-5.04	-5.04	-	-15.06	-	-
Comprensive Income & Other	63.07	29.64	19.49	11.92	2.11	3.8
Total Common Equity	816.04	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	816.05	750.02	689.03	549.09	505.06	472.5
Total Liabilities & Equity	1,682	1,545	1,349	1,174	1,135	1,245
Total Debt	735.74	685.83	459.84	438.1	503.08	654.41
Net Cash (Debt)	-326.86	-268.35	-69.86	-95.55	-149.91	-280.67
Net Cash Per Share	-14.41	-11.95	-3.04	-4.12	-6.48	-12.11
Filing Date Shares Outstanding	22.65	22.54	22.16	22.51	23.01	23.01
Total Common Shares Outstanding	22.54	22.54	22.16	22.51	23.01	23.01
Working Capital	147.85	178.04	147.37	2.12	53.35	56.77
Book Value Per Share	36.20	33.26	31.08	24.38	21.94	20.52
Tangible Book Value	794.15	731.21	672.31	532.49	486.83	453.38
Tangible Book Value Per Share	35.23	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.