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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	124.01	82.37	64.84	52.22	47.33	65.61
Short-Term Investments	421.58	-	-	-	295.22	287.55
Cash & Short-Term Investments	545.59	82.37	64.84	52.22	342.55	353.17
Cash Growth	658.56%	27.03%	24.18%	-84.75%	-3.01%	-5.51%
Accounts Receivable	0.11	0.15	0.32	0.33	0.43	0.54
Other Receivables	23.64	0.39	2.07	0.74	0.65	0.69
Receivables	23.75	0.53	2.39	1.07	1.08	1.23
Total Current Assets	569.33	82.91	67.23	53.29	343.63	354.39
Property, Plant & Equipment	28.53	28.47	28.04	30.52	32.23	33.33
Long-Term Investments	1,246	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	22.34	22.47	18.59	16.41	16.42	18.02
Other Long-Term Assets	51.99	50.46	45.52	38.27	37.5	26.97
Total Assets	1,919	1,857	1,545	1,349	1,174	1,135
Accounts Payable	13.44	12.01	6.97	5.98	5.92	4.35
Accrued Expenses	26.43	24.08	19.66	16.35	15.51	13.73
Current Portion of Long-Term Debt	671.4	585.09	381.49	133.31	231.01	242.32
Current Portion of Leases	3.52	3.61	2.92	3.42	3.14	2.05
Current Income Taxes Payable	0.01	0.16	0	0.01	0.01	0
Current Unearned Revenue	-	-	-	-	-	7.81
Other Current Liabilities	40.16	50.8	31.36	84.6	85.91	30.79
Total Current Liabilities	754.97	675.74	442.4	243.67	341.51	301.05
Long-Term Debt	212.37	224.39	287.4	307.58	186.52	240.01
Long-Term Leases	10.63	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	38.39	39.5	41.2	31.71	19.34	14.63
Other Long-Term Liabilities	-	-	-	53.34	51.19	54.73
Total Liabilities	1,024	959.01	795.1	660.3	624.49	629.82
Common Stock	22.76	22.65	22.69	22.16	23.02	23.02
Additional Paid-In Capital	5.05	5.05	5.05	-	58.93	58.93
Retained Earnings	799.77	795.31	697.47	647.08	470.12	420.82
Treasury Stock	-	-	-5.04	-	-15.06	-
Comprehensive Income & Other	66.5	74.78	29.64	19.49	11.92	2.11
Total Common Equity	894.09	897.79	749.81	688.73	548.92	504.86
Minority Interest	0.06	0.01	0.21	0.3	0.16	0.2
Shareholders' Equity	894.15	897.8	750.02	689.03	549.09	505.06
Total Liabilities & Equity	1,919	1,857	1,545	1,349	1,174	1,135
Total Debt	897.92	824.34	685.83	459.84	438.1	503.08
Net Cash (Debt)	-352.34	-741.97	-620.98	-407.62	-95.55	-149.91
Net Cash Per Share	-15.48	-32.58	-27.66	-17.74	-4.12	-6.48
Filing Date Shares Outstanding	22.76	22.76	22.54	22.16	22.51	23.01
Total Common Shares Outstanding	22.76	22.76	22.54	22.16	22.51	23.01
Working Capital	-185.64	-592.83	-375.17	-190.39	2.12	53.35
Book Value Per Share	39.28	39.44	33.26	31.08	24.38	21.94
Tangible Book Value	871.74	875.31	731.21	672.31	532.49	486.83
Tangible Book Value Per Share	38.29	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.