BEST S.A. Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	176.51	-	82.37	64.84	52.22	47.33
Short-Term Investments	-	-	-	-	-	295.22
Cash & Short-Term Investments	176.51	740.83	82.37	64.84	52.22	342.55
Cash Growth	-67.65%	799.35%	27.03%	24.18%	-84.75%	-3.01%
Accounts Receivable	0.62	-	0.15	0.32	0.33	0.43
Other Receivables	2,682	-	0.39	2.07	0.74	0.65
Receivables	2,683	-	0.53	2.39	1.07	1.08
Total Current Assets	2,859	-	82.91	67.23	53.29	343.63
Property, Plant & Equipment	35.83	-	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	0.01
Other Intangible Assets	21.58	-	22.47	18.59	16.41	16.42
Long-Term Deferred Tax Assets	0.3	-	-	-	-	-
Other Long-Term Assets	62.96	-	50.46	45.52	38.27	37.5
Total Assets	2,980	-	1,857	1,545	1,349	1,174
Accounts Payable	71.47	-	12.01	6.97	5.98	5.92
Accrued Expenses	32.83	-	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	1.6	-	0.16	0	0.01	0.01
Other Current Liabilities	27.9	-	50.8	31.36	84.6	85.91
Total Current Liabilities	133.8	-	675.74	442.4	243.67	341.51
Long-Term Debt	1,609	-	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	1.63	-	0.96	0.93	0.66	0.71
Long-Term Deferred Tax Liabilities	43.99	-	39.5	41.2	31.71	19.34
Other Long-Term Liabilities	-	-	-	-	53.34	51.19
Total Liabilities	1,789	-	959.01	795.1	660.3	624.49
Common Stock	28.59	-	22.65	22.69	22.16	23.02
Additional Paid-In Capital	158.91	-	5.05	5.05	-	58.93
Retained Earnings	982.31	-	795.31	697.47	647.08	470.12
Treasury Stock	-0.01	-	-	-5.04	-	-15.06
Comprehensive Income & Other	21.78	-	74.78	29.64	19.49	11.92
Total Common Equity	1,192	1,099	897.79	749.81	688.73	548.92
Minority Interest	0.05	-	0.01	0.21	0.3	0.16
Shareholders' Equity	1,192	1,099	897.8	750.02	689.03	549.09
Total Liabilities & Equity	2,980	-	1,857	1,545	1,349	1,174
Total Debt	1,609	1,210	824.34	685.83	459.84	438.1
Net Cash (Debt)	-1,433	-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	-	28.59	22.76	22.54	22.16	22.51
Total Common Shares Outstanding	-	28.59	22.76	22.54	22.16	22.51
Working Capital	2,726	-	-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	1,170	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.