Best SA (BST) — Working Capital to Net Assets Ratio
Best SA (BST) has a Working Capital to Net Assets ratio of 24.6% as of December 2025. Working capital of zł283.83 Million (current assets of zł829.14 Million minus current liabilities of zł545.32 Million) is measured against net assets of zł1.15 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See debt-free asset ratio of Best SA to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Best SA Working Capital to Net Assets (2008–2025)
This chart shows how Best SA's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2008 to 2025. As of December 2025, the ratio stands at 24.6%, reflecting working capital of zł283.83 Million against net assets of zł1.15 Billion PLN. Check how tangible is Best SA's equity to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Best SA (2008–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Best SA from 2008 to 2025, covering 18 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see Best SA stock valuation.
| Year | WC/NA Ratio | Working Capital (PLN) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 24.6% | zł283.83 Million | zł1.15 Billion | zł829.14 Million | zł545.32 Million | ▲ +43.4 pp |
| 2024 | -18.8% | zł-170.96 Million | zł910.16 Million | zł82.91 Million | zł253.87 Million | ▼ -48.5 pp |
| 2023 | 29.7% | zł222.93 Million | zł750.02 Million | zł464.75 Million | zł241.82 Million | ▲ +7.6 pp |
| 2022 | 22.1% | zł152.42 Million | zł689.03 Million | zł396.09 Million | zł243.67 Million | ▲ +21.0 pp |
| 2021 | 1.1% | zł6.01 Million | zł527.15 Million | zł347.52 Million | zł341.51 Million | ▼ -10.0 pp |
| 2020 | 11.2% | zł56.34 Million | zł505.06 Million | zł357.38 Million | zł301.05 Million | ▲ +0.5 pp |
| 2019 | 10.7% | zł59.27 Million | zł554.76 Million | zł377.36 Million | zł318.09 Million | ▼ -25.4 pp |
| 2018 | 36.1% | zł193.91 Million | zł537.37 Million | zł336.44 Million | zł142.54 Million | ▲ +74.3 pp |
| 2017 | -38.2% | zł-164.11 Million | zł429.77 Million | zł119.20 Million | zł283.31 Million | ▼ -186.3 pp |
| 2016 | 148.2% | zł527.75 Million | zł356.23 Million | zł642.88 Million | zł115.12 Million | ▲ +169.2 pp |
| 2015 | -21.1% | zł-59.59 Million | zł282.96 Million | zł118.62 Million | zł178.21 Million | ▼ -157.8 pp |
| 2014 | 136.7% | zł273.25 Million | zł199.84 Million | zł294.12 Million | zł20.87 Million | ▲ +65.8 pp |
| 2013 | 71.0% | zł106.93 Million | zł150.64 Million | zł143.77 Million | zł36.84 Million | ▲ +38.7 pp |
| 2012 | 32.3% | zł25.51 Million | zł79.09 Million | zł58.09 Million | zł32.58 Million | ▲ +40.3 pp |
| 2011 | -8.1% | zł-4.17 Million | zł51.59 Million | zł14.65 Million | zł18.82 Million | ▼ -23.6 pp |
| 2010 | 15.5% | zł3.82 Million | zł24.59 Million | zł6.38 Million | zł2.56 Million | ▲ +3.4 pp |
| 2009 | 12.2% | zł2.51 Million | zł20.62 Million | zł5.39 Million | zł2.88 Million | ▼ -25.0 pp |
| 2008 | 37.2% | zł8.12 Million | zł21.83 Million | zł11.24 Million | zł3.11 Million | — |