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1
Strong Long Term Fundamental Strength with a 17.29% CAGR growth in Net Sales
2
With a growth in Net Profit of 21.95%, the company declared Very Positive results in Jun 26
3
With ROE of 19.14%, it has a fair valuation with a 0.81 Price to Book Value
Total Returns (Price + Dividend) 
TimePeriod
Price Return
Dividend Return
Total Return
3 Months
-0.61%
0%
-0.61%
6 Months
21.48%
0%
21.48%
1 Year
12.33%
0%
12.33%
2 Years
57.69%
0%
57.69%
3 Years
59.22%
0%
59.22%
4 Years
64.0%
0%
64.0%
5 Years
26.15%
0%
26.15%
BEST SA for the last several years.
Risk Adjusted Returns v/s 
News
No Recent News for the Company
Announcements 
No announcement available
Corporate Actions 
No corporate action available
Quality key factors 
Factor
Value
Sales Growth (5y)
17.29%
EBIT Growth (5y)
23.80%
EBIT to Interest (avg)
3.22
Debt to EBITDA (avg)
Negative Net Debt
Net Debt to Equity (avg)
0
Sales to Capital Employed (avg)
0.44
Tax Ratio
Tax Ratio is Negative%
Dividend Payout Ratio
0
Pledged Shares
0
Institutional Holding
0
ROCE (avg)
25.98%
ROE (avg)
17.10%
Valuation key factors
Factor
Value
P/E Ratio
4
Industry P/E
Price to Book Value
0.81
EV to EBIT
2.30
EV to EBITDA
2.21
EV to Capital Employed
0.78
EV to Sales
1.24
PEG Ratio
0.12
Dividend Yield
NA
ROCE (Latest)
33.92%
ROE (Latest)
19.14%
Technicals key factors
Indicator
Weekly
Monthly
MACD
Mildly Bearish
Bullish
RSI
No Signal
No Signal
Bollinger Bands
Bearish
Mildly Bullish
Moving Averages
Mildly Bullish (Daily)
KST
Mildly Bearish
Mildly Bearish
Dow Theory
Mildly Bearish
Mildly Bullish
OBV
Mildly Bearish
No Trend
Shareholding Snapshot
No data for shareholding present.
Shareholding Compare (%holding) 
No data for shareholding present.
Quarterly Results Snapshot (Consolidated) - Jun'26 - QoQ
Jun'26
Mar'26
Change(%)
Net Sales
182.30
160.30
13.72%
Operating Profit (PBDIT) excl Other Income
112.60
94.40
19.28%
Interest
30.70
31.10
-1.29%
Exceptional Items
-27.60
-25.70
-7.39%
Consolidate Net Profit
46.20
37.90
21.90%
Operating Profit Margin (Excl OI)
597.70%
566.90%
3.08%
USD in Million.
Net Sales
QoQ Growth in quarter ended Jun 2026 is 13.72% vs 2.62% in Mar 2026
Consolidated Net Profit
QoQ Growth in quarter ended Jun 2026 is 21.90% vs -28.76% in Mar 2026
Annual Results Snapshot (Consolidated) - Dec'25
Dec'25
Dec'24
Change(%)
Net Sales
571.40
371.10
53.97%
Operating Profit (PBDIT) excl Other Income
311.30
229.70
35.52%
Interest
120.30
73.90
62.79%
Exceptional Items
-90.80
-45.00
-101.78%
Consolidate Net Profit
98.30
103.30
-4.84%
Operating Profit Margin (Excl OI)
521.10%
592.00%
-7.09%
USD in Million.
Net Sales
YoY Growth in year ended Dec 2025 is 53.97% vs 29.17% in Dec 2024
Consolidated Net Profit
YoY Growth in year ended Dec 2025 is -4.84% vs 102.15% in Dec 2024
About BEST SA 
BEST SA
Miscellaneous
BEST SA is a Poland-based company engaged in the debt recovery sector. The Company recovers debt portfolios and offers debt recovery services, especially for banks, financial institutions and telecommunication companies. It also offers advice on a range of the debt recovery services, including pre-litigation, High Court proceedings, as well as enforcement and insolvency actions. As of December 31, 2011, the Company operated one subsidiary, BEST TFI SA, engaged in the collection of non-performing loans.
Company Coordinates 
Company Details
Ul. Luzycka 8A , GDYNIA None : 81-537
Registrar Details
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