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BEST S.A. (PL:BST)
:BST
Poland Market
BST
BEST S.A.
RESEARCH TOOLSreports

BEST S.A. (BST) Ratios

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BEST S.A. Ratios

PL:BST's free cash flow for Q2 2026 was zł0.53. For the 2026 fiscal year, PL:BST's free cash flow was decreased by zł and operating cash flow was zł0.35. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.53 6.65 2.33 1.92 1.83
Quick Ratio
 1.53 6.65 2.33 1.92 1.83
Cash Ratio
 0.13 0.20 0.32 0.27 0.23
Solvency Ratio
 0.10 0.06 0.12 0.07 0.23
Operating Cash Flow Ratio
 -0.40 -0.68 -0.13 -0.53 0.29
Short-Term Operating Cash Flow Coverage
 -0.50 -0.68 -0.18 -0.71 0.50
Net Current Asset Value
zł -881.47Mzł 968.07Mzł -368.16Mzł -330.35Mzł -236.67M
Leverage Ratios
Debt-to-Assets Ratio
 0.52 0.52 0.44 0.44 0.34
Debt-to-Equity Ratio
 1.24 1.32 0.92 0.91 0.67
Debt-to-Capital Ratio
 0.55 0.57 0.48 0.48 0.40
Long-Term Debt-to-Capital Ratio
 0.47 0.49 0.41 0.39 0.31
Financial Leverage Ratio
 2.38 2.53 2.07 2.06 1.96
Debt Service Coverage Ratio
 0.49 0.44 0.65 0.43 1.39
Interest Coverage Ratio
 3.46 2.47 0.00 9.31 0.00
Debt to Market Cap
 1.50 1.65 1.32 1.31 0.97
Interest Debt Per Share
 57.10 60.80 36.36 31.35 20.21
Net Debt to EBITDA
 5.81 6.52 6.64 6.59 2.07
Profitability Margins
Gross Profit Margin
72.76%81.95%51.50%68.01%62.57%
EBIT Margin
40.15%36.36%32.21%29.63%71.45%
EBITDA Margin
42.59%38.73%35.38%32.81%74.87%
Operating Profit Margin
49.29%52.11%55.33%46.92%85.12%
Pretax Profit Margin
25.71%15.30%32.45%21.23%59.01%
Net Profit Margin
26.54%16.98%32.55%17.54%54.01%
Continuous Operations Profit Margin
26.67%17.20%32.72%17.78%54.28%
Net Income Per EBT
103.26%110.99%100.31%82.60%91.53%
EBT Per EBIT
52.15%29.36%58.65%45.25%69.32%
Return on Assets (ROA)
5.34%3.33%5.53%3.26%10.54%
Return on Equity (ROE)
13.47%8.43%11.44%6.72%20.66%
Return on Capital Employed (ROCE)
12.15%11.88%10.89%10.34%20.05%
Return on Invested Capital (ROIC)
10.26%10.19%9.81%7.36%16.43%
Return on Tangible Assets
5.38%3.35%5.60%3.30%10.67%
Earnings Yield
15.54%10.61%16.78%9.89%31.42%
Efficiency Ratios
Receivables Turnover
 0.78 0.77 0.75 0.81 0.78
Payables Turnover
 9.02 6.71 12.43 13.20 2.06
Inventory Turnover
 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
 17.14 16.20 11.09 10.25 8.63
Asset Turnover
 0.20 0.20 0.17 0.19 0.20
Working Capital Turnover Ratio
 0.45 0.43 1.13 1.38 2.50
Cash Conversion Cycle
 424.77 417.72 454.30 423.24 292.42
Days of Sales Outstanding
 465.24 472.09 483.68 450.89 469.34
Days of Inventory Outstanding
 0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
 40.47 54.37 29.37 27.66 176.92
Operating Cycle
 465.24 472.09 483.68 450.89 469.34
Cash Flow Ratios
Operating Cash Flow Per Share
 -7.66 -10.42 -1.40 -5.77 2.94
Free Cash Flow Per Share
 -7.98 -10.85 -1.99 -6.09 2.71
CapEx Per Share
 0.31 0.43 0.59 0.32 0.24
Free Cash Flow to Operating Cash Flow
 1.04 1.04 1.42 1.06 0.92
Dividend Paid and CapEx Coverage Ratio
 -24.63 -23.96 -2.38 -17.84 12.33
Capital Expenditure Coverage Ratio
 -24.63 -23.96 -2.38 -17.84 12.33
Operating Cash Flow Coverage Ratio
 -0.14 -0.18 -0.04 -0.19 0.15
Operating Cash Flow to Sales Ratio
 -0.37 -0.49 -0.10 -0.45 0.25
Free Cash Flow Yield
-22.40%-32.11%-7.38%-26.71%13.60%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 6.43 9.42 5.96 10.11 3.18
Price-to-Sales (P/S) Ratio
 1.71 1.60 1.94 1.77 1.72
Price-to-Book (P/B) Ratio
 0.82 0.79 0.68 0.68 0.66
Price-to-Free Cash Flow (P/FCF) Ratio
 -4.46 -3.11 -13.56 -3.74 7.35
Price-to-Operating Cash Flow Ratio
 -4.64 -3.24 -19.25 -3.95 6.76
Price-to-Earnings Growth (PEG) Ratio
 0.16 -0.45 0.06 -0.16 0.02
Price-to-Fair Value
 0.82 0.79 0.68 0.68 0.66
Enterprise Value Multiple
 9.82 10.65 12.13 11.99 4.36
Enterprise Value
 2.48B 2.36B 1.35B 1.13B 860.43M
EV to EBITDA
 9.82 10.65 12.13 11.99 4.36
EV to Sales
 4.18 4.13 4.29 3.93 3.27
EV to Free Cash Flow
 -10.93 -8.03 -29.99 -8.31 13.97
EV to Operating Cash Flow
 -11.37 -8.37 -42.59 -8.77 12.84
Tangible Book Value Per Share
 42.77 41.74 38.61 32.74 29.56
Shareholders’ Equity Per Share
 43.48 42.57 39.60 33.56 30.27
Tax and Other Ratios
Effective Tax Rate
 -0.04 -0.12 >-0.01 0.16 0.08
Revenue Per Share
 20.84 21.13 13.92 12.86 11.58
Net Income Per Share
 5.53 3.59 4.53 2.26 6.25
Tax Burden
 1.03 1.11 1.00 0.83 0.92
Interest Burden
 0.64 0.42 1.01 0.72 0.83
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.17 0.16 0.14 0.20 0.33
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 <0.01
Income Quality
 -1.34 -2.90 -0.31 -2.11 0.43
Currency in PLN