Best SA (BST) — Tangible Net Worth Ratio
Best SA (BST) has a Tangible Net Worth Ratio of 98.0% as of December 2025. This metric is calculated by deducting intangible assets (zł22.76 Million) from net assets (zł1.15 Billion) and expressing it as a percentage of total net assets. A higher ratio means that more of the company's equity is backed by tangible, balance-sheet-verifiable assets rather than goodwill, patents, or brand value. See Best SA short-term liquidity ratio to evaluate short-term liquidity relative to the company's equity base.
Tangible NW Ratio
Net Assets (Equity)
Intangible Assets
Total Assets
Best SA Tangible Net Worth Ratio (2008–2025)
This chart shows how Best SA's Tangible Net Worth Ratio has changed across 18 annual periods from 2008 to 2025. As of December 2025, the ratio stands at 98.0%, reflecting net assets of zł1.15 Billion with intangible assets of zł22.76 Million PLN. See BST defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Tangible Net Worth Ratio for Best SA (2008–2025)
The table below presents the year-by-year Tangible Net Worth Ratio for Best SA from 2008 to 2025, covering 18 annual filings. Each row shows net assets, intangible assets, total assets, the tangible net worth ratio, and the change in percentage points versus the prior year. For the full company profile including market capitalisation, see Best SA (BST) market capitalisation.
| Year | Tangible NW Ratio | Net Assets (PLN) | Intangible Assets | Total Assets | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 98.0% | zł1.15 Billion | zł22.76 Million | zł2.85 Billion | ▲ +0.5 pp |
| 2024 | 97.5% | zł910.16 Million | zł22.47 Million | zł1.87 Billion | ▲ +0.0 pp |
| 2023 | 97.5% | zł750.02 Million | zł18.59 Million | zł1.55 Billion | ▼ -0.1 pp |
| 2022 | 97.6% | zł689.03 Million | zł16.41 Million | zł1.35 Billion | ▲ +0.7 pp |
| 2021 | 96.9% | zł527.15 Million | zł16.42 Million | zł1.15 Billion | ▲ +0.5 pp |
| 2020 | 96.4% | zł505.06 Million | zł18.02 Million | zł1.13 Billion | ▼ -0.2 pp |
| 2019 | 96.6% | zł554.76 Million | zł18.84 Million | zł1.24 Billion | ▲ +0.3 pp |
| 2018 | 96.3% | zł537.37 Million | zł20.06 Million | zł1.28 Billion | ▲ +1.1 pp |
| 2017 | 95.2% | zł429.77 Million | zł20.70 Million | zł2.49 Billion | ▲ +1.4 pp |
| 2016 | 93.8% | zł356.23 Million | zł22.02 Million | zł904.87 Million | ▼ -2.0 pp |
| 2015 | 95.8% | zł282.96 Million | zł11.95 Million | zł694.11 Million | ▼ -1.3 pp |
| 2014 | 97.1% | zł199.84 Million | zł5.77 Million | zł422.40 Million | ▼ -2.3 pp |
| 2013 | 99.4% | zł150.64 Million | zł952.00K | zł272.54 Million | ▲ +0.3 pp |
| 2012 | 99.0% | zł79.09 Million | zł775.00K | zł171.75 Million | ▲ +8.1 pp |
| 2011 | 90.9% | zł51.59 Million | zł4.67 Million | zł101.84 Million | ▼ -9.1 pp |
| 2010 | 100.0% | zł24.59 Million | zł0.00 | zł28.35 Million | ▲ +0.0 pp |
| 2009 | 100.0% | zł20.62 Million | zł0.00 | zł24.06 Million | ▲ +0.0 pp |
| 2008 | 100.0% | zł21.83 Million | zł0.00 | zł25.43 Million | — |