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	80.51	82.37	64.84	52.22	47.33
Short-Term Investments	746.63	733.88	417.74	-	-	295.22
Cash & Short-Term Investments	923.13	814.39	500.12	64.84	52.22	342.55
Cash Growth	69.20%	62.84%	671.26%	24.18%	-84.75%	-3.01%
Accounts Receivable	0.62	3.65	0.15	0.32	0.33	0.43
Other Receivables	1.77	1.9	0.39	2.07	0.74	0.65
Receivables	2.39	5.54	0.53	2.39	1.07	1.08
Total Current Assets	925.52	819.93	500.65	67.23	53.29	343.63
Property, Plant & Equipment	35.83	35.28	28.47	28.04	30.52	32.23
Long-Term Investments	1,934	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	21.58	22.76	22.47	18.59	16.41	16.42
Long-Term Deferred Tax Assets	0.3	0.26	-	-	-	-
Other Long-Term Assets	62.96	61.66	50.46	45.52	38.27	37.5
Total Assets	2,980	2,854	1,857	1,545	1,349	1,174
Accounts Payable	16.98	14.83	12.01	6.97	5.98	5.92
Accrued Expenses	40.92	37.57	24.08	19.66	16.35	15.51
Current Portion of Long-Term Debt	1,096	952.58	585.09	381.49	133.31	231.01
Current Portion of Leases	5.73	5.54	3.61	2.92	3.42	3.14
Current Income Taxes Payable	1.6	1.3	0.16	0	0.01	0.01
Current Unearned Revenue	-	7.16	7.16	-	-	-
Other Current Liabilities	67.16	55.09	50.8	31.36	84.6	85.91
Total Current Liabilities	1,229	1,074	682.9	442.4	243.67	341.51
Long-Term Debt	495.24	554.01	224.39	287.4	307.58	186.52
Long-Term Leases	11.77	11.79	11.27	14.01	15.53	17.42
Long-Term Unearned Revenue	7.16	-	-	9.16	7.81	7.81
Pension & Post-Retirement Benefits	1.62	1.63	0.96	0.93	0.66	0.71
Long-Term Deferred Tax Liabilities	43.99	43.06	39.5	41.2	31.71	19.34
Other Long-Term Liabilities	-	17.97	-	-	53.34	51.19
Total Liabilities	1,789	1,703	959.01	795.1	660.3	624.49
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	982.31	944.55	795.31	697.47	647.08	470.12
Treasury Stock	-0.01	-0.01	-	-5.04	-	-15.06
Comprehensive Income & Other	21.78	19.29	74.78	29.64	19.49	11.92
Total Common Equity	1,192	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	1,192	1,151	897.8	750.02	689.03	549.09
Total Liabilities & Equity	2,980	2,854	1,857	1,545	1,349	1,174
Total Debt	1,609	1,524	824.34	685.83	459.84	438.1
Net Cash (Debt)	-686	-709.52	-324.23	-620.98	-407.62	-95.55
Net Cash Per Share	-23.44	-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	-303.25	-254.14	-182.25	-375.17	-190.39	2.12
Book Value Per Share	41.67	40.26	39.44	33.26	31.08	24.38
Tangible Book Value	1,170	1,128	875.31	731.21	672.31	532.49
Tangible Book Value Per Share	40.92	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