Best SA Cash Flow Quality Index
Best SA cash flow quality index. Best SA (BST) has a Cash Flow Quality Index of -0.72x as of June 2026. Operating cash flow of zł-35.93 Million is below net income of zł49.60 Million, suggesting accrual-heavy earnings not yet converted to cash. See Best SA (BST) flexibility index to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Best SA (2008–2025)
Cash flow quality index of Best SA from 2008 to 2025. Historical Cash Flow Quality Index for Best SA across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Best SA (BST) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Best SA Cash Flow Quality Index by Year (2008–2025)
Best SA cash flow quality index by year from 2008 to 2025. Year-by-year earnings quality comparison for Best SA. For the full cash flow conversion analysis, see Best SA (BST) cash flow conversion.
| Year | Quality Index | Operating CF (PLN) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -2.90x | zł-281.74 Million | zł97.03 Million | ▼ -835.3% |
| 2024 | -0.31x | zł-31.80 Million | zł102.42 Million | ▲ +85.3% |
| 2023 | -2.11x | zł-128.84 Million | zł61.00 Million | ▼ -590.0% |
| 2022 | 0.43x | zł67.00 Million | zł155.44 Million | ▼ -87.6% |
| 2021 | 3.48x | zł114.17 Million | zł32.78 Million | ▼ -29.6% |
| 2020 | 4.95x | zł209.72 Million | zł42.38 Million | ▼ -11.9% |
| 2019 | 5.62x | zł138.64 Million | zł24.68 Million | ▲ +126.1% |
| 2018 | 2.48x | zł88.53 Million | zł35.63 Million | ▲ +184.0% |
| 2017 | -2.96x | zł-165.81 Million | zł56.06 Million | ▲ +0.1% |
| 2016 | -2.96x | zł-117.76 Million | zł39.77 Million | ▼ -24.8% |
| 2015 | -2.37x | zł-169.18 Million | zł71.32 Million | ▼ -216.8% |
| 2014 | -0.75x | zł-44.51 Million | zł59.44 Million | ▼ -445.0% |
| 2013 | 0.22x | zł16.00 Million | zł73.69 Million | ▲ +127.3% |
| 2012 | -0.80x | zł-25.09 Million | zł31.55 Million | ▼ -314.4% |
| 2011 | 0.37x | zł10.72 Million | zł28.90 Million | ▼ -64.4% |
| 2010 | 1.04x | zł2.60 Million | zł2.50 Million | ▲ +30.8% |
| 2008 | 0.80x | zł4.28 Million | zł5.37 Million | — |