Best SA (BST) — Financial Flexibility Index

Latest as of March 2026: 0.03x

Best SA (BST) has a Financial Flexibility Index of 0.03x as of March 2026. Free cash flow of zł50.34 Million (operating CF zł47.94 Million minus capex zł2.40 Million) represents 0% of total liabilities (zł1.79 Billion). Check strategic asset allocation of Best SA to assess the company's strategic physical and investment asset allocation.

Financial Flexibility Index

0.03x
Free Cash Flow / Total Liabilities

Free Cash Flow

zł50.34 Million
Operating CF − Capex

Total Liabilities

zł1.79 Billion
PLN

Capital Expenditures

zł2.40 Million
PLN

Best SA Financial Flexibility Index (2008–2025)

Historical Financial Flexibility Index trend for Best SA across 18 annual periods. See BST net working capital ratio to evaluate short-term liquidity relative to the company's equity base.

Annual Financial Flexibility Index for Best SA (2008–2025)

Year-by-year free cash flow to debt coverage for Best SA. For the full company profile including market capitalisation, see Best SA (BST) total market value.

Year Flexibility Index Free Cash Flow (PLN) Operating CF Total Liabilities YoY Change
2025 -0.09x zł-151.85 Million zł-163.61 Million zł1.70 Billion ▼ -364.0%
2024 -0.02x zł-18.43 Million zł-31.80 Million zł959.01 Million ▲ +87.4%
2023 -0.15x zł-121.62 Million zł-128.84 Million zł795.10 Million ▼ -239.4%
2022 0.11x zł72.44 Million zł67.00 Million zł660.30 Million ▼ -42.5%
2021 0.19x zł119.16 Million zł114.17 Million zł624.49 Million ▼ -44.1%
2020 0.34x zł215.11 Million zł209.72 Million zł629.82 Million ▲ +63.9%
2019 0.21x zł143.83 Million zł138.64 Million zł690.11 Million ▲ +65.5%
2018 0.13x zł93.97 Million zł88.53 Million zł745.98 Million ▲ +260.7%
2017 -0.08x zł-161.66 Million zł-165.81 Million zł2.06 Billion ▲ +57.2%
2016 -0.18x zł-100.48 Million zł-117.76 Million zł548.64 Million ▲ +53.1%
2015 -0.39x zł-160.63 Million zł-169.18 Million zł411.15 Million ▼ -141.1%
2014 -0.16x zł-36.06 Million zł-44.51 Million zł222.56 Million ▼ -209.1%
2013 0.15x zł18.11 Million zł16.00 Million zł121.90 Million ▲ +157.1%
2012 -0.26x zł-24.10 Million zł-25.09 Million zł92.66 Million ▼ -209.2%
2011 0.24x zł11.97 Million zł10.72 Million zł50.25 Million ▼ -77.3%
2010 1.05x zł3.96 Million zł2.60 Million zł3.77 Million ▼ -47.8%
2009 2.01x zł6.92 Million zł5.54 Million zł3.44 Million ▲ +47.4%
2008 1.37x zł4.92 Million zł4.28 Million zł3.60 Million
Financial Flexibility Index = (Operating CF − Capex) / Total Liabilities = Free Cash Flow / Total Liabilities