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	Mar 6, 2026	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Market Capitalization	778	615	517	443	575	437
Market Cap Growth	34.51%	18.79%	16.75%	-22.98%	31.58%	-20.83%
Enterprise Value	1,247	1,319	633	479	599	622
Last Close Price	27.20	27.00	22.80	19.90	25.00	19.00
PE Ratio	8.42	5.98	10.27	3.12	11.67	12.74
PS Ratio	1.77	1.93	1.80	1.68	2.35	1.75
PB Ratio	0.71	0.69	0.69	0.64	1.05	0.87
P/TBV Ratio	0.72	0.70	0.71	0.66	1.08	0.90
P/FCF Ratio	10.44	-	-	7.20	5.27	2.14
P/OCF Ratio	9.09	-	-	6.61	5.04	2.09
EV/Sales Ratio	2.83	4.13	2.20	1.81	2.44	2.49
EV/EBITDA Ratio	6.24	7.33	4.79	2.09	4.35	4.61
EV/EBIT Ratio	6.63	7.57	4.99	2.14	4.51	4.78
EV/FCF Ratio	16.73	-	-	7.78	5.49	3.04
Debt / Equity Ratio	1.10	0.92	0.91	0.67	0.80	1.00
Debt / EBITDA Ratio	6.10	4.50	5.08	1.98	3.13	3.67
Debt / FCF Ratio	16.24	-	-	7.47	4.01	2.46
Net Debt / Equity Ratio	0.43	0.83	0.83	0.59	0.17	0.30
Net Debt / EBITDA Ratio	2.40	4.13	4.70	1.78	0.69	1.11
Net Debt / FCF Ratio	6.29	-16.43	-4.56	6.62	0.88	0.73
Asset Turnover	0.21	0.19	0.20	0.21	0.21	0.21
Quick Ratio	0.72	0.12	0.15	0.22	1.01	1.18
Current Ratio	0.72	0.12	0.15	0.22	1.01	1.18
Return on Equity (ROE)	8.77%	12.53%	7.10%	23.10%	9.48%	7.11%
Return on Assets (ROA)	5.48%	6.40%	5.48%	11.10%	7.18%	6.83%
Return on Invested Capital (ROIC)	11.70%	11.57%	8.61%	23.68%	18.64%	15.16%
Return on Capital Employed (ROCE)	12.60%	14.70%	11.50%	20.30%	15.90%	15.60%
Earnings Yield	10.82%	16.71%	9.74%	32.10%	8.57%	7.85%
FCF Yield	9.58%	-7.35%	-26.30%	13.89%	18.97%	46.73%
Buyback Yield / Dilution	-14.86%	-1.45%	2.34%	0.92%	-0.26%	0.18%

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