Best SA (BST) — Net Asset Quality Index
Best SA (BST) has a Net Asset Quality Index of 42.0% as of June 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of zł2.95 Billion minus total liabilities of zł1.71 Billion yields net assets of zł1.24 Billion. A higher index indicates a stronger, lower-leverage balance sheet. Read Best SA balance sheet liabilities for a breakdown of total debt and financial obligations.
Quality Index
Net Assets
Total Assets
Total Liabilities
Best SA Net Asset Quality Index Over Time (2008–2025)
This chart shows how Best SA's Net Asset Quality Index has evolved across 18 annual periods from 2008 to 2025. As of June 2026, the index stands at 42.0%, representing net assets of zł1.24 Billion against total assets of zł2.95 Billion PLN. For live market cap and overall valuation, see BST stock market capitalisation.
Annual Net Asset Quality Index for Best SA (2008–2025)
The table below presents the year-by-year Net Asset Quality Index for Best SA from 2008 to 2025, covering 18 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. Check BST capital-intensive asset ratio to assess the company's strategic physical and investment asset allocation.
| Year | Quality Index | Net Assets (PLN) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 39.5% | zł1.15 Billion | zł2.92 Billion | zł1.77 Billion | ▼ -8.9 pp |
| 2024 | 48.4% | zł897.80 Million | zł1.86 Billion | zł959.01 Million | ▼ -0.2 pp |
| 2023 | 48.5% | zł750.02 Million | zł1.55 Billion | zł795.10 Million | ▼ -2.5 pp |
| 2022 | 51.1% | zł689.03 Million | zł1.35 Billion | zł660.30 Million | ▲ +4.3 pp |
| 2021 | 46.8% | zł549.09 Million | zł1.17 Billion | zł624.49 Million | ▲ +2.3 pp |
| 2020 | 44.5% | zł505.06 Million | zł1.13 Billion | zł629.82 Million | ▼ -0.1 pp |
| 2019 | 44.6% | zł554.76 Million | zł1.24 Billion | zł690.11 Million | ▲ +2.7 pp |
| 2018 | 41.9% | zł537.37 Million | zł1.28 Billion | zł745.98 Million | ▲ +24.6 pp |
| 2017 | 17.2% | zł429.77 Million | zł2.49 Billion | zł2.06 Billion | ▼ -22.1 pp |
| 2016 | 39.4% | zł356.23 Million | zł904.87 Million | zł548.64 Million | ▼ -1.4 pp |
| 2015 | 40.8% | zł282.96 Million | zł694.11 Million | zł411.15 Million | ▼ -7.2 pp |
| 2014 | 47.9% | zł199.84 Million | zł416.89 Million | zł217.06 Million | ▼ -7.3 pp |
| 2013 | 55.3% | zł150.64 Million | zł272.54 Million | zł121.90 Million | ▲ +9.2 pp |
| 2012 | 46.0% | zł79.09 Million | zł171.75 Million | zł92.66 Million | ▼ -4.6 pp |
| 2011 | 50.7% | zł51.59 Million | zł101.84 Million | zł50.25 Million | ▼ -36.1 pp |
| 2010 | 86.7% | zł24.59 Million | zł28.35 Million | zł3.77 Million | ▲ +1.0 pp |
| 2009 | 85.7% | zł20.62 Million | zł24.06 Million | zł3.44 Million | ▼ -0.1 pp |
| 2008 | 85.8% | zł21.83 Million | zł25.43 Million | zł3.60 Million | — |