Best SA (BST) - Total Assets
Based on the latest financial reports, Best SA (BST) holds total assets worth zł2.85 Billion PLN (≈ $785.46 Million USD) as of December 2025. Total assets represent everything the company owns and controls, combining both current assets—like cash and cash equivalents, accounts receivable, and inventories—and non-current assets such as property, plant, equipment (PP&E), intangible assets, and long-term investments. See BST book value for net asset value and shareholders' equity analysis.
Best SA - Total Assets Trend (2008–2024)
This chart illustrates how Best SA's total assets have evolved over time, based on quarterly financial data.
Best SA - Asset Composition Analysis
Current Asset Composition (December 2024)
Best SA's total assets of zł2.85 Billion consist of 4.4% current assets and 95.6% non-current assets.
| Asset Category | Amount (PLN) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | zł0.00 | 4.4% |
| Accounts Receivable | zł418.20 Million | 22.4% |
| Inventory | zł0.00 | 0.0% |
| Property, Plant & Equipment | zł0.00 | 0.0% |
| Intangible Assets | zł22.47 Million | 1.2% |
| Goodwill | zł12.00K | 0.0% |
Asset Composition Trend (2008–2024)
This chart illustrates how Best SA's asset composition has evolved over time. Understanding changes in asset allocation can provide insights into the company's strategic shifts, capital allocation priorities, and business focus evolution. For live market cap, price, and company overview, see BST stock market capitalisation.
Key Asset Composition Facts
- Current vs. Non-Current Assets: Best SA's current assets represent 4.4% of total assets in 2024, a decrease from 44.2% in 2008.
- Cash Position: Cash and equivalents constituted 4.4% of total assets in 2024, down from 8.8% in 2008.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 1.0% of total assets, an increase from 0.0% in 2008.
- Asset Diversification: The largest asset category is accounts receivable at 22.4% of total assets.
Best SA Competitors by Total Assets
Key competitors of Best SA based on total assets are shown below.
| Company | Country | Total Assets |
|---|---|---|
|
Western Union Co
NYSE:WU
|
USA | $7.78 Billion |
|
AEON Thana Sinsap (Thailand) Public Company Limited
BK:AEONTS
|
Thailand | ฿92.25 Billion |
|
Propel Holdings Inc
TO:PRL
|
Canada | CA$639.53 Million |
|
Muthoot Microfin Limited
NSE:MUTHOOTMF
|
India | Rs108.57 Billion |
|
PTC India Financial Services Limited
NSE:PFS
|
India | Rs53.51 Billion |
|
Pappajack Bhd
KLSE:0242
|
Malaysia | RM361.68 Million |
|
Arman Financial Services Limited
NSE:ARMANFIN
|
India | Rs21.53 Billion |
|
Hexa Tradex Limited
NSE:HEXATRADEX
|
India | Rs55.63 Billion |
Best SA - Liquidity and Working Capital Analysis
Liquidity ratios measure a company's ability to pay off its short-term debts as they come due, using the company's current or quick assets. Working capital represents the operational liquidity available.
Key Liquidity Metrics
| Metric | Current | 1 Year Ago | 5 Years Ago |
|---|---|---|---|
| Current Ratio | 1.52 | 0.33 | 1.13 |
| Quick Ratio | 1.52 | 0.33 | 1.14 |
| Cash Ratio | 0.00 | 0.00 | 0.00 |
| Working Capital | zł283.83 Million | zł-170.96 Million | zł47.79 Million |
Best SA - Advanced Valuation Insights
This section examines the relationship between Best SA's asset base and its market valuation, helping to identify whether the company's assets are efficiently translated into market value.
Key Valuation Metrics
| Current Price-to-Book Ratio | 0.70 |
| Latest Market Cap to Assets Ratio | 0.12 |
| Asset Growth Rate (YoY) | 21.0% |
| Total Assets | zł1.87 Billion |
| Market Capitalization | $224.96 Million USD |
Valuation Analysis
Below Book Valuation: The market values Best SA's assets below their book value (0.12x), which may indicate investor concerns about asset quality or future growth.
Rapid Asset Growth: Best SA's assets grew by 21.0% over the past year, indicating significant expansion of the company's resource base.
Annual Total Assets for Best SA (2008–2024)
The table below shows the annual total assets of Best SA from 2008 to 2024.
| Year | Total Assets | Change |
|---|---|---|
| 2024-12-31 | zł1.87 Billion ≈ $514.42 Million |
+20.97% |
| 2023-12-31 | zł1.55 Billion ≈ $425.24 Million |
+14.51% |
| 2022-12-31 | zł1.35 Billion ≈ $371.36 Million |
+17.17% |
| 2021-12-31 | zł1.15 Billion ≈ $316.95 Million |
+1.48% |
| 2020-12-31 | zł1.13 Billion ≈ $312.34 Million |
-8.83% |
| 2019-12-31 | zł1.24 Billion ≈ $342.61 Million |
-3.00% |
| 2018-12-31 | zł1.28 Billion ≈ $353.20 Million |
-48.50% |
| 2017-12-31 | zł2.49 Billion ≈ $685.79 Million |
+175.38% |
| 2016-12-31 | zł904.87 Million ≈ $249.03 Million |
+30.36% |
| 2015-12-31 | zł694.11 Million ≈ $191.03 Million |
+64.32% |
| 2014-12-31 | zł422.40 Million ≈ $116.25 Million |
+54.98% |
| 2013-12-31 | zł272.54 Million ≈ $75.01 Million |
+58.68% |
| 2012-12-31 | zł171.75 Million ≈ $47.27 Million |
+68.65% |
| 2011-12-31 | zł101.84 Million ≈ $28.03 Million |
+259.22% |
| 2010-12-31 | zł28.35 Million ≈ $7.80 Million |
+17.84% |
| 2009-12-31 | zł24.06 Million ≈ $6.62 Million |
-5.41% |
| 2008-12-31 | zł25.43 Million ≈ $7.00 Million |
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About Best SA
BEST S.A. operates in the debt collection industry in Poland and Italy. It provides debt collection services for banks, borrowing companies, telecommunication operators, power companies, and other mass service providers; and manages securitized assets of securitization funds, as well as invests in non-performing debt portfolios. The company was founded in 1994 and is based in Gdynia, Poland.