BEST Balance Sheet Health
Financial Health criteria checks 1/6
BEST has a total shareholder equity of PLN845.1M and total debt of PLN756.9M, which brings its debt-to-equity ratio to 89.6%. Its total assets and total liabilities are PLN1.7B and PLN895.3M respectively. BEST's EBIT is PLN135.2M making its interest coverage ratio 2.1. It has cash and short-term investments of PLN68.0M.
Key information
89.6%
Debt to equity ratio
zł756.90m
Debt
| Interest coverage ratio | 2.1x |
| Cash | zł68.01m |
| Equity | zł845.06m |
| Total liabilities | zł895.26m |
| Total assets | zł1.74b |
Recent financial health updates
BEST (WSE:BST) Takes On Some Risk With Its Use Of Debt
Jan 03
Is BEST (WSE:BST) Using Too Much Debt?
Feb 24Recent updates
Lacklustre Performance Is Driving BEST S.A.'s (WSE:BST) Low P/E
Oct 16Earnings Troubles May Signal Larger Issues for BEST (WSE:BST) Shareholders
Apr 13BEST (WSE:BST) Takes On Some Risk With Its Use Of Debt
Jan 03BEST (WSE:BST) Ticks All The Boxes When It Comes To Earnings Growth
Mar 13BEST (WSE:BST) Is Achieving High Returns On Its Capital
Feb 10BEST (WSE:BST) Will Be Looking To Turn Around Its Returns
Apr 16BEST (WSE:BST) Is Reinvesting At Lower Rates Of Return
Dec 21Some Investors May Be Worried About BEST's (WSE:BST) Returns On Capital
Apr 18Is BEST (WSE:BST) Using Too Much Debt?
Feb 24BEST's (WSE:BST) Shareholders Are Down 37% On Their Shares
Jan 21
The Returns At BEST (WSE:BST) Provide Us With Signs Of What's To Come
Dec 08Financial Position Analysis
Short Term Liabilities: BST's short term assets (PLN68.6M) do not cover its short term liabilities (PLN257.1M).
Long Term Liabilities: BST's short term assets (PLN68.6M) do not cover its long term liabilities (PLN638.2M).
Debt to Equity History and Analysis
Debt Level: BST's net debt to equity ratio (81.5%) is considered high.
Reducing Debt: BST's debt to equity ratio has reduced from 108.3% to 89.6% over the past 5 years.
Debt Coverage: BST's operating cash flow is negative, therefore debt is not well covered.
Interest Coverage: BST's interest payments on its debt are not well covered by EBIT (2.1x coverage).
Balance Sheet
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Company Analysis and Financial Data Status
| Data | Last Updated (UTC time) |
|---|---|
| Company Analysis | 2025/01/22 22:17 |
| End of Day Share Price | 2025/01/22 00:00 |
| Earnings | 2024/09/30 |
| Annual Earnings | 2023/12/31 |
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 |
| |
| Analyst Consensus Estimates | +3 years |
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| Market Prices | 30 years |
| |
| Ownership | 10 years |
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| Management | 10 years |
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| Key Developments | 10 years |
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* 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 here.
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 .
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.
| Analyst | Institution |
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