BEST S.A. Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	-	82.37	64.84	52.22	47.33
Short-Term Investments	-	-	-	-	295.22
Cash & Short-Term Investments	740.83	82.37	64.84	52.22	342.55
Cash Growth	799.35%	27.03%	24.18%	-84.75%	-3.01%
Accounts Receivable	-	0.15	0.32	0.33	0.43
Other Receivables	-	0.39	2.07	0.74	0.65
Receivables	-	0.53	2.39	1.07	1.08
Total Current Assets	-	82.91	67.23	53.29	343.63
Property, Plant & Equipment	-	28.47	28.04	30.52	32.23
Long-Term Investments	-	1,672	1,386	1,211	743.79
Goodwill	-	0.01	0.01	0.01	0.01
Other Intangible Assets	-	22.47	18.59	16.41	16.42
Other Long-Term Assets	-	50.46	45.52	38.27	37.5
Total Assets	-	1,857	1,545	1,349	1,174
Accounts Payable	-	12.01	6.97	5.98	5.92
Accrued Expenses	-	24.08	19.66	16.35	15.51
Current Portion of Long-Term Debt	-	585.09	381.49	133.31	231.01
Current Portion of Leases	-	3.61	2.92	3.42	3.14
Current Income Taxes Payable	-	0.16	0	0.01	0.01
Other Current Liabilities	-	50.8	31.36	84.6	85.91
Total Current Liabilities	-	675.74	442.4	243.67	341.51
Long-Term Debt	-	224.39	287.4	307.58	186.52
Long-Term Leases	-	11.27	14.01	15.53	17.42
Long-Term Unearned Revenue	-	7.16	9.16	7.81	7.81
Pension & Post-Retirement Benefits	-	0.96	0.93	0.66	0.71
Long-Term Deferred Tax Liabilities	-	39.5	41.2	31.71	19.34
Other Long-Term Liabilities	-	-	-	53.34	51.19
Total Liabilities	-	959.01	795.1	660.3	624.49
Common Stock	-	22.65	22.69	22.16	23.02
Additional Paid-In Capital	-	5.05	5.05	-	58.93
Retained Earnings	-	795.31	697.47	647.08	470.12
Treasury Stock	-	-	-5.04	-	-15.06
Comprehensive Income & Other	-	74.78	29.64	19.49	11.92
Total Common Equity	1,099	897.79	749.81	688.73	548.92
Minority Interest	-	0.01	0.21	0.3	0.16
Shareholders' Equity	1,099	897.8	750.02	689.03	549.09
Total Liabilities & Equity	-	1,857	1,545	1,349	1,174
Total Debt	1,210	824.34	685.83	459.84	438.1
Net Cash (Debt)	-468.94	-741.97	-620.98	-407.62	-95.55
Net Cash Per Share	-16.95	-32.58	-27.66	-17.74	-4.12
Filing Date Shares Outstanding	28.49	22.76	22.54	22.16	22.51
Total Common Shares Outstanding	28.59	22.76	22.54	22.16	22.51
Working Capital	-	-592.83	-375.17	-190.39	2.12
Book Value Per Share	38.43	39.44	33.26	31.08	24.38
Tangible Book Value	1,075	875.31	731.21	672.31	532.49
Tangible Book Value Per Share	37.59	38.45	32.44	30.34	23.65
Buildings	-	6.78	6.38	6.35	6.35
Machinery	-	34.78	33.49	32	30.21
Construction In Progress	-	3.7	0.57	1.03	0.54

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