BEST S.A. (WSE:BST)

BEST S.A. Ratios and Metrics

Market cap in millions PLN. Fiscal year is January - December.

Fiscal Year	Current	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Apr 24, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	687	615	517	443	575	437
Market Cap Growth	18.79%	18.79%	16.75%	-22.98%	31.58%	-20.83%
Enterprise Value	1,429	1,319	633	479	599	622
Last Close Price	30.20	27.00	22.80	19.90	25.00	19.00
PE Ratio	6.70	5.98	10.27	3.12	11.67	12.74
PS Ratio	2.15	1.92	1.80	1.68	2.35	1.75
PB Ratio	0.77	0.69	0.69	0.64	1.05	0.87
P/TBV Ratio	0.79	0.70	0.71	0.66	1.08	0.90
P/FCF Ratio	-	-	-	7.20	5.27	2.14
P/OCF Ratio	-	-	-	6.61	5.04	2.09
EV/Sales Ratio	4.47	4.13	2.20	1.81	2.44	2.49
EV/EBITDA Ratio	14.13	13.22	4.79	2.09	4.35	4.61
EV/EBIT Ratio	15.68	14.69	4.99	2.14	4.51	4.78
EV/FCF Ratio	-31.66	-	-	7.78	5.49	3.04
Debt / Equity Ratio	0.92	0.92	0.91	0.67	0.80	1.00
Debt / EBITDA Ratio	8.26	8.26	5.08	1.98	3.13	3.67
Debt / FCF Ratio	-	-	-	7.47	4.01	2.46
Asset Turnover	0.19	0.19	0.20	0.21	0.21	0.21
Quick Ratio	0.88	0.88	0.28	0.22	1.01	1.18
Current Ratio	0.88	0.88	0.28	0.22	1.01	1.18
Return on Equity (ROE)	12.53%	12.53%	7.10%	23.10%	9.48%	7.11%
Return on Assets (ROA)	3.30%	3.30%	5.48%	11.10%	7.18%	6.83%
Return on Capital (ROIC)	3.55%	3.55%	6.14%	13.11%	8.31%	7.61%
Return on Capital Employed (ROCE)	5.10%	5.10%	9.70%	20.30%	15.90%	15.60%
Earnings Yield	14.94%	16.71%	9.74%	32.10%	8.57%	7.85%
FCF Yield	-6.57%	-7.35%	-26.30%	13.89%	18.97%	46.73%
Buyback Yield / Dilution	-1.25%	-1.47%	2.34%	0.92%	-0.26%	0.18%

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