BEST S.A. (WSE:BST)

BEST S.A. Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	82.37	64.84	52.22	47.33	65.61
Short-Term Investments	-	-	-	295.22	287.55
Cash & Short-Term Investments	82.37	64.84	52.22	342.55	353.17
Cash Growth	27.03%	24.18%	-84.75%	-3.01%	-5.51%
Accounts Receivable	0.15	0.32	0.33	0.43	0.54
Other Receivables	0.39	2.07	0.74	0.65	0.69
Receivables	0.53	2.39	1.07	1.08	1.23
Total Current Assets	82.91	67.23	53.29	343.63	354.39
Property, Plant & Equipment	28.47	28.04	30.52	32.23	33.33
Long-Term Investments	1,672	1,386	1,211	743.79	702.17
Goodwill	0.01	0.01	0.01	0.01	0.01
Other Intangible Assets	22.47	18.59	16.41	16.42	18.02
Other Long-Term Assets	50.46	45.52	38.27	37.5	26.97
Total Assets	1,857	1,545	1,349	1,174	1,135
Accounts Payable	61.71	6.97	5.98	5.92	4.35
Accrued Expenses	18.18	19.66	16.35	15.51	13.73
Current Portion of Long-Term Debt	-	182.27	133.31	231.01	242.32
Current Portion of Leases	-	2.92	3.42	3.14	2.05
Current Income Taxes Payable	0.16	0	0.01	0.01	0
Current Unearned Revenue	-	-	-	-	7.81
Other Current Liabilities	14.14	30	84.6	85.91	30.79
Total Current Liabilities	94.19	241.82	243.67	341.51	301.05
Long-Term Debt	824.34	486.63	307.58	186.52	240.01
Long-Term Leases	-	14.01	15.53	17.42	18.7
Long-Term Unearned Revenue	-	9.16	7.81	7.81	-
Long-Term Deferred Tax Liabilities	39.5	41.2	31.71	19.34	14.63
Other Long-Term Liabilities	-	1.36	53.34	51.19	54.73
Total Liabilities	959.01	795.1	660.3	624.49	629.82
Common Stock	22.76	22.69	22.16	23.02	23.02
Additional Paid-In Capital	5.05	5.05	-	58.93	58.93
Retained Earnings	795.31	697.47	647.08	470.12	420.82
Treasury Stock	-	-5.04	-	-15.06	-
Comprehensive Income & Other	74.67	29.64	19.49	11.92	2.11
Total Common Equity	897.79	749.81	688.73	548.92	504.86
Minority Interest	0.01	0.21	0.3	0.16	0.2
Shareholders' Equity	897.8	750.02	689.03	549.09	505.06
Total Liabilities & Equity	1,857	1,545	1,349	1,174	1,135
Total Debt	824.34	685.83	459.84	438.1	503.08
Net Cash (Debt)	-741.97	-620.98	-407.62	-95.55	-149.91
Net Cash Per Share	-32.57	-27.66	-17.74	-4.12	-6.48
Filing Date Shares Outstanding	22.67	22.54	22.16	22.51	23.01
Total Common Shares Outstanding	22.67	22.54	22.16	22.51	23.01
Working Capital	-11.28	-174.59	-190.39	2.12	53.35
Book Value Per Share	39.60	33.26	31.08	24.38	21.94
Tangible Book Value	875.31	731.21	672.31	532.49	486.83
Tangible Book Value Per Share	38.61	32.44	30.34	23.65	21.15
Buildings	-	6.38	6.35	6.35	6.18
Machinery	-	33.49	32	30.21	27.39
Construction In Progress	-	0.57	1.03	0.54	0.79

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