Best SA (BST) - Total Assets
Based on the latest financial reports, Best SA (BST) holds total assets worth zł2.98 Billion PLN (≈ $820.19 Million USD) as of March 2026. 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. Check BST total capital reinvestment ratio to assess the company's total reinvestment commitment from operating cash flow.
Best SA - Total Assets Trend (2008–2025)
This chart illustrates how Best SA's total assets have evolved over time, based on quarterly financial data. Check Best SA earnings quality ratio to evaluate the quality of earnings relative to operating cash generation.
Best SA - Asset Composition Analysis
Current Asset Composition (December 2025)
Best SA's total assets of zł2.98 Billion consist of 29.1% current assets and 71.0% non-current assets.
| Asset Category | Amount (PLN) | % of Total Assets |
|---|---|---|
| Cash & Equivalents | zł0.00 | 2.8% |
| Accounts Receivable | zł3.65 Million | 0.1% |
| Inventory | zł0.00 | 0.0% |
| Property, Plant & Equipment | zł0.00 | 0.0% |
| Intangible Assets | zł22.76 Million | 0.8% |
| Goodwill | zł12.00K | 0.0% |
Asset Composition Trend (2008–2025)
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 29.1% of total assets in 2025, a decrease from 44.2% in 2008.
- Cash Position: Cash and equivalents constituted 2.8% of total assets in 2025, down from 8.8% in 2008.
- Tangible vs. Intangible: Intangible assets (including goodwill) make up 0.0% of total assets, unchanged from 0.0% in 2008.
- Asset Diversification: The largest asset category is intangible assets at 0.8% 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 |
|---|---|---|
|
Credit Acceptance Corporation
NASDAQ:CACC
|
USA | $8.69 Billion |
|
Upstart Holdings Inc
NASDAQ:UPST
|
USA | $2.97 Billion |
|
CREDITACCESS GRAMEEN LIMITED
NSE:CREDITACC
|
India | Rs285.94 Billion |
|
Beijing Cuiwei Tower Co Ltd
SHG:603123
|
China | CN¥6.14 Billion |
|
BFI Finance Indonesia Tbk
JK:BFIN
|
Indonesia | Rp25.43 Trillion |
|
IndoStar Capital Finance Limited
NSE:INDOSTAR
|
India | Rs95.17 Billion |
|
General Accident PLC
LSE:GACA
|
UK | GBX14.16 Billion |
|
Jacob Finance And Investments Ltd
TA:JCFN
|
Israel | ILA2.67 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 | 1.47 | 2.24 | 1.23 |
| Quick Ratio | 1.47 | 2.24 | 1.24 |
| Cash Ratio | 0.00 | 0.00 | 0.00 |
| Working Capital | zł297.10 Million | zł356.21 Million | zł72.89 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 | 0.77 |
| Latest Market Cap to Assets Ratio | 0.10 |
| Asset Growth Rate (YoY) | 52.7% |
| Total Assets | zł2.85 Billion |
| Market Capitalization | $280.61 Million USD |
Valuation Analysis
Below Book Valuation: The market values Best SA's assets below their book value (0.10x), which may indicate investor concerns about asset quality or future growth.
Rapid Asset Growth: Best SA's assets grew by 52.7% over the past year, indicating significant expansion of the company's resource base.
Annual Total Assets for Best SA (2008–2025)
The table below shows the annual total assets of Best SA from 2008 to 2025.
| Year | Total Assets | Change |
|---|---|---|
| 2025-12-31 | zł2.85 Billion ≈ $785.46 Million |
+52.69% |
| 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 invests in non-performing debt portfolios, as well as engages in the acquisition and recovery of receivables. The company was founded in 1994 and is based in Gdynia, Poland.