BEST (N74) Stock Overview

Operates in the debt collection industry in Poland and Italy. More details

N74 fundamental analysis
Snowflake Score
Valuation	2/6
Future Growth	0/6
Past Performance	4/6
Financial Health	1/6
Dividends	0/6

Rewards

Price-To-Earnings ratio (7.2x) is below the German market (17x)

Earnings grew by 49.2% over the past year

Risk Analysis

Interest payments are not well covered by earnings

Shares are highly illiquid

Shareholders have been diluted in the past year

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BEST S.A. Competitors

Price History & Performance

Summary of share price highs, lows and changes for BEST
Historical stock prices
Current Share Price	zł7.30
52 Week High	zł7.30
52 Week Low	zł7.20
Beta	0.40
1 Month Change	n/a
3 Month Change	n/a
1 Year Change	n/a
3 Year Change	n/a
5 Year Change	n/a
Change since IPO	1.39%

Recent News & Updates

No updates

Recent updates

No updates

Shareholder Returns

	N74	DE Commercial Services	DE Market
7D	n/a	-3.9%	1.2%
1Y	n/a	-8.3%	0.7%

Return vs Industry: Insufficient data to determine how N74 performed against the German Commercial Services industry.

Return vs Market: Insufficient data to determine how N74 performed against the German Market.

Price Volatility

Is N74's price volatile compared to industry and market?
N74 volatility
N74 Average Weekly Movement	n/a
Commercial Services Industry Average Movement	6.6%
Market Average Movement	5.4%
10% most volatile stocks in DE Market	12.8%
10% least volatile stocks in DE Market	2.7%

Stable Share Price: N74's share price has been volatile over the past 3 months compared to the German market.

Volatility Over Time: Insufficient data to determine N74's volatility change over the past year.

About the Company

Founded	Employees	CEO	Website
1994	1,031	Krzysztof Borusowski	www.best.com.pl

BEST S.A. operates in the debt collection industry in Poland and Italy. It invests in non-performing debt portfolios, as well as engages in the acquisition and recovery of receivables. The company was founded in 1994 and is based in Gdynia, Poland.

BEST S.A. Fundamentals Summary

How do BEST's earnings and revenue compare to its market cap?
N74 fundamental statistics
Market cap	€218.02m
Earnings (TTM)	€30.13m
Revenue (TTM)	€127.85m

7.2x

P/E Ratio

1.7x

P/S Ratio

Is N74 overvalued?

See Fair Value and valuation analysis

Earnings & Revenue

Key profitability statistics from the latest earnings report (TTM)
N74 income statement (TTM)
Revenue	zł553.33m
Cost of Revenue	zł168.94m
Gross Profit	zł384.39m
Other Expenses	zł253.99m
Earnings	zł130.40m

Last Reported Earnings

Mar 31, 2026

Next Earnings Date

Sep 08, 2026

Earnings per share (EPS)	4.56
Gross Margin	69.47%
Net Profit Margin	23.57%
Debt/Equity Ratio	133.6%

How did N74 perform over the long term?

See historical performance and comparison

Company Analysis and Financial Data Status

Data	Last Updated (UTC time)
Company Analysis	2026/07/29 08:01
End of Day Share Price	2026/07/29 00:00
Earnings	2026/03/31
Annual Earnings	2025/12/31

Data Sources

The data used in our company analysis is from S&P Global Market Intelligence LLC. The following data is used in our analysis model to generate this report. Data is normalised which can introduce a delay from the source being available.

Package	Data	Timeframe	Example US Source ^*
Company Financials	10 years	Income statement Cash flow statement Balance sheet	SEC Form 10-K SEC Form 10-Q
Analyst Consensus Estimates	+3 years	Forecast financials Analyst price targets	Analyst Research Reports Blue Matrix
Market Prices	30 years	Stock prices Dividends, Splits and Actions	ICE Market Data SEC Form S-1
Ownership	10 years	Top shareholders Insider trading	SEC Form 4 SEC Form 13D
Management	10 years	Leadership team Board of directors	SEC Form 10-K SEC Form DEF 14A
Key Developments	10 years	Company announcements	SEC Form 8-K

^* Example for US securities, for non-US equivalent regulatory forms and sources are used.

Unless specified all financial data is based on a yearly period but updated quarterly. This is known as Trailing Twelve Month (TTM) or Last Twelve Month (LTM) Data. Learn more.

Analysis Model and Snowflake

Details of the analysis model used to generate this report is available on our Github page, we also have guides on how to use our reports and tutorials on Youtube.

Learn about the world class team who designed and built the Simply Wall St analysis model.

Industry and Sector Metrics

Our industry and section metrics are calculated every 6 hours by Simply Wall St, details of our process are available on Github.

Analyst Sources

BEST S.A. is covered by 0 analysts. 0 of those analysts submitted the estimates of revenue or earnings used as inputs to our report. Analysts submissions are updated throughout the day.