Best SA (BST) — Net Asset Quality Index
Best SA (BST) has a Net Asset Quality Index of 40.3% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of zł2.85 Billion minus total liabilities of zł1.70 Billion yields net assets of zł1.15 Billion. A higher index indicates a stronger, lower-leverage balance sheet. Check how resilient are Best SA's assets to evaluate the company's liquid asset resilience ratio.
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 December 2025, the index stands at 40.3%, representing net assets of zł1.15 Billion against total assets of zł2.85 Billion PLN. See BST working capital ratio to evaluate short-term liquidity relative to the company's equity base.
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. For market capitalisation and the full company profile, see Best SA stock valuation.
| Year | Quality Index | Net Assets (PLN) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 40.3% | zł1.15 Billion | zł2.85 Billion | zł1.70 Billion | ▼ -8.3 pp |
| 2024 | 48.7% | zł910.16 Million | zł1.87 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 | ▲ +5.3 pp |
| 2021 | 45.8% | zł527.15 Million | zł1.15 Billion | zł624.49 Million | ▲ +1.3 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 | ▼ -6.5 pp |
| 2014 | 47.3% | zł199.84 Million | zł422.40 Million | zł222.56 Million | ▼ -8.0 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 | — |