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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 27, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	952	966	615	517	443	575
Market Cap Growth	44.23%	57.24%	18.79%	16.75%	-22.98%	31.58%
Enterprise Value	2,385	1,436	1,319	633	479	599
Last Close Price	33.30	33.80	27.00	22.80	19.90	25.00
PE Ratio	7.30	9.96	5.98	10.27	3.12	11.67
PS Ratio	1.51	1.69	1.93	1.80	1.68	2.35
PB Ratio	0.80	0.88	0.69	0.69	0.64	1.05
P/TBV Ratio	0.81	0.90	0.70	0.71	0.66	1.08
P/FCF Ratio	-	-	-	-	7.20	5.27
P/OCF Ratio	-	-	-	-	6.61	5.04
EV/Sales Ratio	3.78	2.51	4.13	2.20	1.81	2.44
EV/EBITDA Ratio	19.21	14.26	7.33	4.79	2.09	4.35
EV/EBIT Ratio	21.70	16.42	7.57	4.99	2.14	4.51
EV/FCF Ratio	-18.32	-	-	-	7.78	5.49
Debt / Equity Ratio	1.35	1.10	0.92	0.91	0.67	0.80
Debt / EBITDA Ratio	12.96	12.01	4.50	5.08	1.98	3.13
Debt / FCF Ratio	-	-	-	-	7.47	4.01
Net Debt / Equity Ratio	1.20	0.43	0.83	0.83	0.59	0.17
Net Debt / EBITDA Ratio	11.54	4.66	4.13	4.70	1.78	0.69
Net Debt / FCF Ratio	-11.00	-2.87	-16.43	-4.56	6.62	0.88
Asset Turnover	0.26	-	0.19	0.20	0.21	0.21
Quick Ratio	21.37	-	0.12	0.15	0.22	1.01
Current Ratio	21.37	-	0.12	0.15	0.22	1.01
Return on Equity (ROE)	12.58%	9.84%	12.53%	7.10%	23.10%	9.48%
Return on Assets (ROA)	2.80%	-	6.40%	5.48%	11.10%	7.18%
Return on Invested Capital (ROIC)	5.24%	5.45%	11.57%	8.61%	23.68%	18.64%
Return on Capital Employed (ROCE)	3.90%	-	14.70%	11.50%	20.30%	15.90%
Earnings Yield	13.70%	10.04%	16.71%	9.74%	32.10%	8.57%
FCF Yield	-13.67%	-16.93%	-7.35%	-26.30%	13.89%	18.97%
Buyback Yield / Dilution	-	-21.48%	-1.45%	2.34%	0.92%	-0.26%

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