BEST S.A. (BST) Ratios
BEST S.A. Ratios
PL:BST's free cash flow for Q2 2026 was $-36.83M. For the 2026 fiscal year, PL:BST's free cash flow was decreased by $-899.00K and operating cash flow was $-35.93M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.65 | 2.33 | 1.92 | 1.83 | 1.06 |
| Quick Ratio | 6.65 | 2.33 | 1.92 | 1.83 | 1.06 |
| Cash Ratio | 0.20 | 0.32 | 0.27 | 0.23 | 0.14 |
| Solvency Ratio | 0.06 | 0.12 | 0.07 | 0.23 | 0.09 |
| Operating Cash Flow Ratio | -0.68 | -0.13 | -0.53 | 0.29 | 0.35 |
| Short-Term Operating Cash Flow Coverage | -0.68 | -0.18 | -0.71 | 0.50 | 0.49 |
| Net Current Asset Value | $ 968.07M | $ -368.16M | $ -330.35M | $ -236.67M | $ -276.97M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.52 | 0.44 | 0.44 | 0.34 | 0.37 |
| Debt-to-Equity Ratio | 1.32 | 0.92 | 0.91 | 0.67 | 0.80 |
| Debt-to-Capital Ratio | 0.57 | 0.48 | 0.48 | 0.40 | 0.44 |
| Long-Term Debt-to-Capital Ratio | 0.49 | 0.41 | 0.39 | 0.31 | 0.25 |
| Financial Leverage Ratio | 2.53 | 2.07 | 2.06 | 1.96 | 2.14 |
| Debt Service Coverage Ratio | 0.44 | 0.65 | 0.43 | 1.39 | 0.44 |
| Interest Coverage Ratio | 2.47 | 0.00 | 9.31 | 0.00 | 5.48 |
| Debt to Market Cap | 1.65 | 1.32 | 1.31 | 0.97 | 0.73 |
| Interest Debt Per Share | 60.80 | 36.36 | 31.35 | 20.21 | 19.82 |
| Net Debt to EBITDA | 6.52 | 6.64 | 6.59 | 2.07 | 3.39 |
| Profitability Margins | |||||
| Gross Profit Margin | 81.95% | 51.50% | 68.01% | 62.57% | 67.99% |
| EBIT Margin | 36.36% | 32.21% | 29.63% | 71.45% | 45.28% |
| EBITDA Margin | 38.73% | 35.38% | 32.81% | 74.87% | 48.93% |
| Operating Profit Margin | 52.11% | 55.33% | 46.92% | 85.12% | 41.93% |
| Pretax Profit Margin | 15.30% | 32.45% | 21.23% | 59.01% | 23.25% |
| Net Profit Margin | 16.98% | 32.55% | 17.54% | 54.01% | 20.95% |
| Continuous Operations Profit Margin | 17.20% | 32.72% | 17.78% | 54.28% | 21.24% |
| Net Income Per EBT | 110.99% | 100.31% | 82.60% | 91.53% | 90.11% |
| EBT Per EBIT | 29.36% | 58.65% | 45.25% | 69.32% | 55.45% |
| Return on Assets (ROA) | 3.33% | 5.53% | 3.26% | 10.54% | 4.20% |
| Return on Equity (ROE) | 8.43% | 11.44% | 6.72% | 20.66% | 8.98% |
| Return on Capital Employed (ROCE) | 11.88% | 10.89% | 10.34% | 20.05% | 11.68% |
| Return on Invested Capital (ROIC) | 10.19% | 9.81% | 7.36% | 16.43% | 8.36% |
| Return on Tangible Assets | 3.35% | 5.60% | 3.30% | 10.67% | 4.26% |
| Earnings Yield | 10.61% | 16.78% | 9.89% | 31.42% | 8.57% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.77 | 0.75 | 0.81 | 0.78 | 0.79 |
| Payables Turnover | 6.71 | 12.43 | 13.20 | 2.06 | 12.72 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 16.20 | 11.09 | 10.25 | 8.63 | 7.30 |
| Asset Turnover | 0.20 | 0.17 | 0.19 | 0.20 | 0.20 |
| Working Capital Turnover Ratio | 0.43 | 1.13 | 1.38 | 2.50 | 6.30 |
| Cash Conversion Cycle | 417.72 | 454.30 | 423.24 | 292.42 | 430.70 |
| Days of Sales Outstanding | 472.09 | 483.68 | 450.89 | 469.34 | 459.39 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 54.37 | 29.37 | 27.66 | 176.92 | 28.69 |
| Operating Cycle | 472.09 | 483.68 | 450.89 | 469.34 | 459.39 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -10.42 | -1.40 | -5.77 | 2.94 | 4.96 |
| Free Cash Flow Per Share | -10.85 | -1.99 | -6.09 | 2.71 | 4.74 |
| Dividend Paid and CapEx Coverage Ratio | -23.96 | -2.38 | -17.84 | 12.33 | 3.12 |
| Capital Expenditure Coverage Ratio | -23.96 | -2.38 | -17.84 | 12.33 | 22.85 |
| Operating Cash Flow Coverage Ratio | -0.18 | -0.04 | -0.19 | 0.15 | 0.26 |
| Operating Cash Flow to Sales Ratio | -0.49 | -0.10 | -0.45 | 0.25 | 0.49 |
| Free Cash Flow Yield | -32.11% | -7.38% | -26.71% | 13.60% | 18.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.42 | 5.96 | 10.11 | 3.18 | 11.67 |
| Price-to-Sales (P/S) Ratio | 1.60 | 1.94 | 1.77 | 1.72 | 2.44 |
| Price-to-Book (P/B) Ratio | 0.79 | 0.68 | 0.68 | 0.66 | 1.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.11 | -13.56 | -3.74 | 7.35 | 5.27 |
| Price-to-Operating Cash Flow Ratio | -3.24 | -19.25 | -3.95 | 6.76 | 5.04 |
| Price-to-Earnings Growth (PEG) Ratio | -0.45 | 0.06 | -0.16 | 0.02 | 0.27 |
| Enterprise Value Multiple | 10.65 | 12.13 | 11.99 | 4.36 | 8.39 |
| Enterprise Value | 2.36B | 1.35B | 1.13B | 860.43M | 966.15M |
| EV to EBITDA | 10.65 | 12.13 | 11.99 | 4.36 | 8.39 |
| EV to Sales | 4.13 | 4.29 | 3.93 | 3.27 | 4.11 |
| EV to Free Cash Flow | -8.03 | -29.99 | -8.31 | 13.97 | 8.85 |
| EV to Operating Cash Flow | -8.37 | -42.59 | -8.77 | 12.84 | 8.46 |
| Tangible Book Value Per Share | 41.74 | 38.61 | 32.74 | 29.56 | 23.14 |
| Shareholders’ Equity Per Share | 42.57 | 39.60 | 33.56 | 30.27 | 23.85 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.12 | -0.01 | 0.16 | 0.08 | 0.09 |
| Revenue Per Share | 21.13 | 13.92 | 12.86 | 11.58 | 10.23 |
| Net Income Per Share | 3.59 | 4.53 | 2.26 | 6.25 | 2.14 |
| Tax Burden | 1.11 | 1.00 | 0.83 | 0.92 | 0.90 |
| Interest Burden | 0.42 | 1.01 | 0.72 | 0.83 | 0.51 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.16 | 0.14 | 0.20 | 0.33 | 0.46 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Income Quality | -2.90 | -0.31 | -2.11 | 0.43 | 3.48 |
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