Best SA (BST) - Cash Flow Conversion Efficiency
Based on the latest financial reports, Best SA (BST) has a cash flow conversion efficiency ratio of 0.040x as of March 2026. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (zł47.94 Million ≈ $13.19 Million USD) by net assets (zł1.19 Billion ≈ $327.96 Million USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See Best SA defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Best SA - Cash Flow Conversion Efficiency Trend (2008–2025)
This chart illustrates how Best SA's cash flow conversion efficiency has evolved over time, based on yearly financial data.
Best SA Competitors by Cash Flow Conversion Efficiency
The table below lists competitors of Best SA ranked by their cash flow conversion efficiency.
| Company | Cash Flow Conversion Efficiency |
|---|---|
|
Shandong Sino-Agri United Biotechnology Co Ltd
SHE:003042
|
-0.034x |
|
Sangam (India) Limited
NSE:SANGAMIND
|
0.009x |
|
Ihlas Haber Ajansi AS
IS:IHAAS
|
-0.228x |
|
Shin Hai Gas Corp
TW:9926
|
0.073x |
|
Planigrupo LATAM S.A.B. de C.V
MX:PLANI
|
0.043x |
|
Roman DBDR Acquisition Corp. II Unit
NASDAQ:DRDBU
|
-0.001x |
|
Dirui Industrial Co Ltd
SHE:300396
|
-0.032x |
|
Seoul Food
KO:004410
|
-0.015x |
Annual Cash Flow Conversion Efficiency for Best SA (2008–2025)
The table below shows the annual cash flow conversion efficiency of Best SA from 2008 to 2025. For the full company profile with market capitalisation and key ratios, see market cap of Best SA.
| Year | Net Assets | Operating Cash Flow | Cash Flow Conversion Efficiency | Change |
|---|---|---|---|---|
| 2025-12-31 | zł1.15 Billion ≈ $316.90 Million |
zł-163.61 Million ≈ $-45.03 Million |
-0.142x | -306.75% |
| 2024-12-31 | zł910.16 Million ≈ $250.49 Million |
zł-31.80 Million ≈ $-8.75 Million |
-0.035x | +79.66% |
| 2023-12-31 | zł750.02 Million ≈ $206.42 Million |
zł-128.84 Million ≈ $-35.46 Million |
-0.172x | -276.66% |
| 2022-12-31 | zł689.03 Million ≈ $189.63 Million |
zł67.00 Million ≈ $18.44 Million |
0.097x | -55.10% |
| 2021-12-31 | zł527.15 Million ≈ $145.08 Million |
zł114.17 Million ≈ $31.42 Million |
0.217x | -47.84% |
| 2020-12-31 | zł505.06 Million ≈ $139.00 Million |
zł209.72 Million ≈ $57.72 Million |
0.415x | +66.16% |
| 2019-12-31 | zł554.76 Million ≈ $152.68 Million |
zł138.64 Million ≈ $38.15 Million |
0.250x | +51.68% |
| 2018-12-31 | zł537.37 Million ≈ $147.89 Million |
zł88.53 Million ≈ $24.37 Million |
0.165x | +142.70% |
| 2017-12-31 | zł429.77 Million ≈ $118.28 Million |
zł-165.81 Million ≈ $-45.63 Million |
-0.386x | -16.71% |
| 2016-12-31 | zł356.23 Million ≈ $98.04 Million |
zł-117.76 Million ≈ $-32.41 Million |
-0.331x | +44.71% |
| 2015-12-31 | zł282.96 Million ≈ $77.87 Million |
zł-169.18 Million ≈ $-46.56 Million |
-0.598x | -168.44% |
| 2014-12-31 | zł199.84 Million ≈ $55.00 Million |
zł-44.51 Million ≈ $-12.25 Million |
-0.223x | -309.74% |
| 2013-12-31 | zł150.64 Million ≈ $41.46 Million |
zł16.00 Million ≈ $4.40 Million |
0.106x | +133.48% |
| 2012-12-31 | zł79.09 Million ≈ $21.77 Million |
zł-25.09 Million ≈ $-6.91 Million |
-0.317x | -252.73% |
| 2011-12-31 | zł51.59 Million ≈ $14.20 Million |
zł10.72 Million ≈ $2.95 Million |
0.208x | +96.25% |
| 2010-12-31 | zł24.59 Million ≈ $6.77 Million |
zł2.60 Million ≈ $716.11K |
0.106x | -60.64% |
| 2009-12-31 | zł20.62 Million ≈ $5.68 Million |
zł5.54 Million ≈ $1.53 Million |
0.269x | +37.18% |
| 2008-12-31 | zł21.83 Million ≈ $6.01 Million |
zł4.28 Million ≈ $1.18 Million |
0.196x | -- |
About Best SA
BEST S.A. operates in the debt collection industry in Poland and Italy. It invests in non-performing debt portfolios, as well as engages in the acquisition and recovery of receivables. The company was founded in 1994 and is based in Gdynia, Poland.