BEST S.A. (WSE:BST)

BEST S.A. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	73.01	80.51	82.37	64.84	52.22	47.33
Short-Term Investments	754.5	733.88	417.74	-	-	295.22
Cash & Short-Term Investments	827.51	814.39	500.12	64.84	52.22	342.55
Cash Growth	5.83%	62.84%	671.26%	24.18%	-84.75%	-3.01%
Accounts Receivable	0.21	3.65	0.15	0.32	0.33	0.43
Other Receivables	1.9	1.9	0.39	2.07	0.74	0.65
Receivables	2.1	5.54	0.53	2.39	1.07	1.08
Other Current Assets	0.14	-	-	-	-	-
Total Current Assets	829.75	819.93	500.65	67.23	53.29	343.63
Property, Plant & Equipment	34.64	35.28	28.47	28.04	30.52	32.23
Long-Term Investments	2,035	1,914	1,255	1,386	1,211	743.79
Goodwill	0.01	0.01	0.01	0.01	0.01	0.01
Other Intangible Assets	20.31	22.76	22.47	18.59	16.41	16.42
Long-Term Deferred Tax Assets	0.28	0.26	-	-	-	-
Other Long-Term Assets	29.52	61.66	50.46	45.52	38.27	37.5
Total Assets	2,950	2,854	1,857	1,545	1,349	1,174

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	17.04	14.83	12.01	6.97	5.98	5.92
Accrued Expenses	33.82	37.57	24.08	19.66	16.35	15.51
Current Portion of Long-Term Debt	439.24	952.58	585.09	381.49	133.31	231.01
Current Portion of Leases	5.32	5.54	3.61	2.92	3.42	3.14
Current Income Taxes Payable	1.27	1.3	0.16	0	0.01	0.01
Current Unearned Revenue	-	7.16	7.16	-	-	-
Other Current Liabilities	49.96	55.09	50.8	31.36	84.6	85.91
Total Current Liabilities	546.65	1,074	682.9	442.4	243.67	341.51
Long-Term Debt	1,086	554.01	224.39	287.4	307.58	186.52
Long-Term Leases	10.85	11.79	11.27	14.01	15.53	17.42
Long-Term Unearned Revenue	-	-	-	9.16	7.81	7.81
Pension & Post-Retirement Benefits	1.63	1.63	0.96	0.93	0.66	0.71
Long-Term Deferred Tax Liabilities	46.36	43.06	39.5	41.2	31.71	19.34
Other Long-Term Liabilities	19.28	17.97	-	-	53.34	51.19
Total Liabilities	1,711	1,703	959.01	795.1	660.3	624.49

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	28.59	28.48	22.65	22.69	22.16	23.02
Additional Paid-In Capital	158.91	158.91	5.05	5.05	-	58.93
Retained Earnings	1,028	944.55	795.31	697.47	647.08	470.12
Treasury Stock	-0.01	-0.01	-	-5.04	-	-15.06
Comprehensive Income & Other	22.62	19.29	74.78	29.64	19.49	11.92
Total Common Equity	1,238	1,151	897.79	749.81	688.73	548.92
Minority Interest	0.05	0.23	0.01	0.21	0.3	0.16
Shareholders' Equity	1,239	1,151	897.8	750.02	689.03	549.09
Total Liabilities & Equity	2,950	2,854	1,857	1,545	1,349	1,174

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	1,542	1,524	824.34	685.83	459.84	438.1
Net Cash (Debt)	-714.35	-709.52	-324.23	-620.98	-407.62	-95.55
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-24.23	-25.65	-14.24	-27.66	-17.74	-4.12
Filing Date Shares Outstanding	28.59	28.59	22.76	22.54	22.16	22.51
Total Common Shares Outstanding	28.59	28.59	22.76	22.54	22.16	22.51
Working Capital	283.1	-254.14	-182.25	-375.17	-190.39	2.12
Book Value Per Share	43.31	40.26	39.44	33.26	31.08	24.38
Tangible Book Value	1,218	1,128	875.31	731.21	672.31	532.49
Tangible Book Value Per Share	42.60	39.47	38.45	32.44	30.34	23.65
Buildings	-	6.84	6.78	6.38	6.35	6.35
Machinery	-	37.97	34.78	33.49	32	30.21
Construction In Progress	-	7.75	3.7	0.57	1.03	0.54

Data Source: S&P Global Market Intelligence Last updated: Sep 7, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 24, 2026

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