BEST Financial Health

Short Term Liabilities: BST's short term assets (PLN371.3M) exceed its short term liabilities (PLN157.2M).

Long Term Liabilities: BST's short term assets (PLN371.3M) do not cover its long term liabilities (PLN436.3M).

Debt Level: BST's net debt to equity ratio (2.3%) is considered satisfactory.

Reducing Debt: BST's debt to equity ratio has reduced from 167.9% to 57.1% over the past 5 years.

Debt Coverage: BST's debt is not well covered by operating cash flow (9.7%).

Interest Coverage: BST's interest payments on its debt are well covered by EBIT (7.4x coverage).

• Healthy companies in the Commercial Services industry.