Best SA (BST) — Cash Flow Quality Index

Latest as of June 2026: -0.78x

Best SA (BST) has a Cash Flow Quality Index of -0.78x as of June 2026. Operating cash flow of zł-35.93 Million is below net income of zł46.04 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Best SA debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-0.78x
Operating CF / Net Income

Operating Cash Flow

zł-35.93 Million
PLN

Net Income

zł46.04 Million
PLN

Data as of

Jun 2026
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. For the full cash flow conversion analysis, see Best SA operating cash flow efficiency.

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

Year-by-year earnings quality comparison for Best SA.

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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.