BEST S.A. Ratios and Metrics

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 16, 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
Market Capitalization	995	966	615	517	443	575
Market Cap Growth	44.74%	57.24%	18.79%	16.75%	-22.98%	31.58%
Enterprise Value	1,681	1,436	1,319	633	479	599
Last Close Price	34.80	33.80	27.00	22.80	19.90	25.00
PE Ratio	7.81	9.96	5.98	10.27	3.12	11.67
PS Ratio	1.58	1.69	1.93	1.80	1.68	2.35
PB Ratio	0.84	0.88	0.69	0.69	0.64	1.05
P/TBV Ratio	0.85	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	2.66	2.51	4.13	2.20	1.81	2.44
EV/EBITDA Ratio	12.28	14.26	7.33	4.79	2.09	4.35
EV/EBIT Ratio	13.71	16.42	7.57	4.99	2.14	4.51
EV/FCF Ratio	-	-	-	-	7.78	5.49
Debt / Equity Ratio	1.35	1.10	0.92	0.91	0.67	0.80
Debt / EBITDA Ratio	11.75	12.01	4.50	5.08	1.98	3.13
Debt / FCF Ratio	-	-	-	-	7.47	4.01
Net Debt / Equity Ratio	0.58	0.43	0.83	0.83	0.59	0.17
Net Debt / EBITDA Ratio	5.01	4.66	4.13	4.70	1.78	0.69
Net Debt / FCF Ratio	-5.27	-2.87	-16.43	-4.56	6.62	0.88
Asset Turnover	0.26	-	0.19	0.20	0.21	0.21
Quick Ratio	0.75	-	0.12	0.15	0.22	1.01
Current Ratio	0.75	-	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)	3.13%	-	6.40%	5.48%	11.10%	7.18%
Return on Invested Capital (ROIC)	7.12%	5.45%	11.57%	8.61%	23.68%	18.64%
Return on Capital Employed (ROCE)	7.00%	-	14.70%	11.50%	20.30%	15.90%
Earnings Yield	13.11%	10.04%	16.71%	9.74%	32.10%	8.57%
FCF Yield	-13.08%	-16.93%	-7.35%	-26.30%	13.89%	18.97%
Buyback Yield / Dilution	-28.57%	-21.48%	-1.45%	2.34%	0.92%	-0.26%