Best SA (BST) — Cash Flow Quality Index

Latest as of December 2025: -5.02x

Best SA (BST) has a Cash Flow Quality Index of -5.02x as of December 2025. Operating cash flow of zł-265.04 Million is below net income of zł52.83 Million, suggesting accrual-heavy earnings not yet converted to cash. Also explore BST asset base for the complete picture of this company's asset base.

Cash Flow Quality Index

-5.02x
Operating CF / Net Income

Operating Cash Flow

zł-265.04 Million
PLN

Net Income

zł52.83 Million
PLN

Data as of

Dec 2025
Most recent filing

Best SA Cash Flow Quality Index (2008–2025)

Historical Cash Flow Quality Index for Best SA across 17 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Best SA (BST) tangible net worth to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Best SA (2008–2025)

Year-by-year earnings quality comparison for Best SA. For live market cap and the full company financial profile, see Best SA market capitalisation.

Year Quality Index Operating CF (PLN) Net Income YoY Change
2025 -1.69x zł-163.61 Million zł97.03 Million ▼ -444.8%
2024 -0.31x zł-31.80 Million zł102.73 Million ▲ +87.9%
2023 -2.56x zł-128.84 Million zł50.39 Million ▼ -693.2%
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 ▲ +71.9%
2019 2.88x zł138.64 Million zł48.14 Million ▲ +15.9%
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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.