BEST S.A. (WSE:BST)

BEST S.A. Statistics

Total Valuation

BEST S.A. has a market cap or net worth of PLN 569.10 million. The enterprise value is 921.49 million.

Market Cap	569.10M
Enterprise Value	921.49M

Important Dates

The next estimated earnings date is Wednesday, September 3, 2025.

Earnings Date	Sep 3, 2025
Ex-Dividend Date	n/a

Share Statistics

BEST S.A. has 22.76 million shares outstanding. The number of shares has increased by 0.93% in one year.

Current Share Class	21.08M
Shares Outstanding	22.76M
Shares Change (YoY)	+0.93%
Shares Change (QoQ)	-0.23%
Owned by Insiders (%)	94.45%
Owned by Institutions (%)	2.61%
Float	1.26M

Valuation Ratios

The trailing PE ratio is 6.51.

PE Ratio	6.51
Forward PE	n/a
PS Ratio	1.73
PB Ratio	0.64
P/TBV Ratio	0.65
P/FCF Ratio	n/a
P/OCF Ratio	n/a
PEG Ratio	n/a

Enterprise Valuation

The stock's EV/EBITDA ratio is 5.17, with an EV/FCF ratio of -21.90.

EV / Earnings	10.54
EV / Sales	2.80
EV / EBITDA	5.17
EV / EBIT	5.46
EV / FCF	-21.90

Financial Position

The company has a current ratio of 0.75, with a Debt / Equity ratio of 1.00.

Current Ratio	0.75
Quick Ratio	0.75
Debt / Equity	1.00
Debt / EBITDA	5.06
Debt / FCF	-21.34
Interest Coverage	2.18

Financial Efficiency

Return on equity (ROE) is 10.58% and return on invested capital (ROIC) is 6.43%.

Return on Equity (ROE)	10.58%
Return on Assets (ROA)	5.99%
Return on Invested Capital (ROIC)	6.43%
Return on Capital Employed (ROCE)	14.46%
Revenue Per Employee	509,735
Profits Per Employee	135,299
Employee Count	646
Asset Turnover	0.19
Inventory Turnover	n/a

Taxes

Income Tax	-446,000
Effective Tax Rate	n/a

Stock Price Statistics

The stock price has increased by +19.05% in the last 52 weeks. The beta is 0.22, so BEST S.A.'s price volatility has been lower than the market average.

Beta (5Y)	0.22
52-Week Price Change	+19.05%
50-Day Moving Average	28.28
200-Day Moving Average	26.29
Relative Strength Index (RSI)	32.55
Average Volume (20 Days)	301

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 329.29 million and earned 87.40 million in profits. Earnings per share was 3.84.

Revenue	329.29M
Gross Profit	226.30M
Operating Income	168.29M
Pretax Income	87.98M
Net Income	87.40M
EBITDA	174.35M
EBIT	168.29M
Earnings Per Share (EPS)	3.84

Balance Sheet

The company has 545.59 million in cash and 897.92 million in debt, giving a net cash position of -352.34 million or -15.48 per share.

Cash & Cash Equivalents	545.59M
Total Debt	897.92M
Net Cash	-352.34M
Net Cash Per Share	-15.48
Equity (Book Value)	894.15M
Book Value Per Share	39.28
Working Capital	-185.64M

Cash Flow

In the last 12 months, operating cash flow was -32.05 million and capital expenditures -10.04 million, giving a free cash flow of -42.09 million.

Operating Cash Flow	-32.05M
Capital Expenditures	-10.04M
Free Cash Flow	-42.09M
FCF Per Share	-1.85

Margins

Gross margin is 68.72%, with operating and profit margins of 51.11% and 26.54%.

Gross Margin	68.72%
Operating Margin	51.11%
Pretax Margin	26.72%
Profit Margin	26.54%
EBITDA Margin	52.95%
EBIT Margin	51.11%
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	-0.93%
Shareholder Yield	n/a
Earnings Yield	15.36%
FCF Yield	-7.40%

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 1.25 and a Piotroski F-Score of 5. A Z-score under 3 suggests an increased risk of bankruptcy.

Altman Z-Score	1.25
Piotroski F-Score	5