BEST S.A. (WSE:BST)

BEST S.A. Statistics

Total Valuation

BEST S.A. has a market cap or net worth of PLN 817.75 million. The enterprise value is 1.37 billion.

Market Cap	817.75M
Enterprise Value	1.37B

Important Dates

The next estimated earnings date is Tuesday, November 18, 2025.

Earnings Date	Nov 18, 2025
Ex-Dividend Date	n/a

Share Statistics

BEST S.A. has 28.59 million shares outstanding. The number of shares has increased by 6.69% in one year.

Current Share Class	26.91M
Shares Outstanding	28.59M
Shares Change (YoY)	+6.69%
Shares Change (QoQ)	+25.64%
Owned by Insiders (%)	75.11%
Owned by Institutions (%)	2.90%
Float	7.12M

Valuation Ratios

The trailing PE ratio is 7.41.

PE Ratio	7.41
Forward PE	n/a
PS Ratio	2.13
PB Ratio	0.75
P/TBV Ratio	0.78
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 6.87, with an EV/FCF ratio of -69.62.

EV / Earnings	14.67
EV / Sales	3.57
EV / EBITDA	6.87
EV / EBIT	7.25
EV / FCF	-69.62

Financial Position

The company has a current ratio of 0.70, with a Debt / Equity ratio of 1.22.

Current Ratio	0.70
Quick Ratio	0.70
Debt / Equity	1.22
Debt / EBITDA	6.67
Debt / FCF	-67.15
Interest Coverage	1.96

Financial Efficiency

Return on equity (ROE) is 9.92% and return on invested capital (ROIC) is 5.92%.

Return on Equity (ROE)	9.92%
Return on Assets (ROA)	5.45%
Return on Invested Capital (ROIC)	5.92%
Return on Capital Employed (ROCE)	12.62%
Revenue Per Employee	594,193
Profits Per Employee	144,454
Employee Count	646
Asset Turnover	0.18
Inventory Turnover	n/a

Taxes

Income Tax	-748,000
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has increased by +38.46% in the last 52 weeks. The beta is 0.25, so BEST S.A.'s price volatility has been lower than the market average.

Beta (5Y)	0.25
52-Week Price Change	+38.46%
50-Day Moving Average	26.28
200-Day Moving Average	26.90
Relative Strength Index (RSI)	64.04
Average Volume (20 Days)	2,498

Short Selling Information

Short Interest	n/a
Short Previous Month	n/a
Short % of Shares Out	n/a
Short % of Float	n/a
Short Ratio (days to cover)	n/a

Income Statement

In the last 12 months, BEST S.A. had revenue of PLN 383.85 million and earned 93.32 million in profits. Earnings per share was 3.86.

Revenue	383.85M
Gross Profit	262.65M
Operating Income	187.48M
Pretax Income	93.61M
Net Income	93.32M
EBITDA	194.67M
EBIT	187.48M
Earnings Per Share (EPS)	3.86

Balance Sheet

The company has 781.89 million in cash and 1.32 billion in debt, giving a net cash position of -538.24 million or -18.82 per share.

Cash & Cash Equivalents	781.89M
Total Debt	1.32B
Net Cash	-538.24M
Net Cash Per Share	-18.82
Equity (Book Value)	1.09B
Book Value Per Share	37.55
Working Capital	-337.12M

Cash Flow

In the last 12 months, operating cash flow was -9.91 million and capital expenditures -9.75 million, giving a free cash flow of -19.66 million.

Operating Cash Flow	-9.91M
Capital Expenditures	-9.75M
Free Cash Flow	-19.66M
FCF Per Share	-0.69

Margins

Gross margin is 68.43%, with operating and profit margins of 48.84% and 24.31%.

Gross Margin	68.43%
Operating Margin	48.84%
Pretax Margin	24.39%
Profit Margin	24.31%
EBITDA Margin	50.72%
EBIT Margin	48.84%
FCF Margin	n/a

Dividends & Yields

BEST S.A. does not appear to pay any dividends at this time.

Dividend Per Share	n/a
Dividend Yield	n/a
Dividend Growth (YoY)	n/a
Years of Dividend Growth	n/a
Payout Ratio	n/a
Buyback Yield	-6.69%
Shareholder Yield	n/a
Earnings Yield	11.41%
FCF Yield	-2.40%

Fair Value

There are several formulas that can be used to estimate the intrinsic value of a stock.

Lynch Fair Value
Lynch Upside
Graham Number
Graham Upside

Stock Splits

The last stock split was on September 21, 2015. It was a forward split with a ratio of 4.

Last Split Date	Sep 21, 2015
Split Type	Forward
Split Ratio	4

Scores

BEST S.A. has an Altman Z-Score of 0.92 and a Piotroski F-Score of 5. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	0.92
Piotroski F-Score	5