Best SA Working Capital to Net Assets Ratio
Best SA working capital to net assets ratio. Best SA (BST) has a Working Capital to Net Assets ratio of 23.3% as of June 2026. Working capital of zł288.29 Million (current assets of zł829.75 Million minus current liabilities of zł541.46 Million) is measured against net assets of zł1.24 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. Check BST goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of Best SA (2008–2025)
Working capital to net assets ratio of Best SA from 2008 to 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 June 2026, the ratio stands at 23.3%, reflecting working capital of zł288.29 Million against net assets of zł1.24 Billion PLN. See Best SA defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
Best SA Working Capital to Net Assets Ratio by Year (2008–2025)
Best SA working capital to net assets ratio by year from 2008 to 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 the complete balance sheet picture, see BST total asset value.
| Year | WC/NA Ratio | Working Capital (PLN) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 201.7% | zł2.32 Billion | zł1.15 Billion | zł2.73 Billion | zł411.38 Million | ▲ +164.2 pp |
| 2024 | 37.5% | zł336.98 Million | zł897.80 Million | zł590.85 Million | zł253.87 Million | ▲ +7.8 pp |
| 2023 | 29.7% | zł222.93 Million | zł750.02 Million | zł464.75 Million | zł241.82 Million | ▲ +1.8 pp |
| 2022 | 28.0% | zł192.67 Million | zł689.03 Million | zł423.63 Million | zł230.96 Million | ▲ +24.6 pp |
| 2021 | 3.4% | zł18.40 Million | zł549.09 Million | zł347.52 Million | zł329.12 Million | ▼ -7.8 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 | ▲ +71.5 pp |
| 2015 | 76.7% | zł216.95 Million | zł282.96 Million | zł391.68 Million | zł174.74 Million | ▲ +41.2 pp |
| 2014 | 35.5% | zł70.93 Million | zł199.84 Million | zł91.80 Million | zł20.87 Million | ▼ -35.5 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 | — |