BEST SPÓŁKA AKCYJNA financials
BEST SPÓŁKA AKCYJNA
Country: PL Reporting currency: PLN Latest annual report: 2022-12-31
LEI:
2594000NL3ACJPV93J19 Financial statements
(PLN, as reported — unscaled; 91 line items across 2 annual periods)
| Line item | 2022 | 2021 |
|---|---|---|
| Income statement | ||
| Other income | PLN 1.2M | PLN 9.4M |
| Operating expenses | PLN 229.4M | PLN 240.4M |
| Employee benefits expense | PLN 78.4M | PLN 69.5M |
| Depreciation & amortisation | PLN 9.0M | PLN 8.6M |
| Operating profit (EBIT) | PLN 224.2M | PLN 98.7M |
| Finance costs | PLN 71.5M | PLN 44.0M |
| Profit before tax | PLN 155.4M | PLN 54.7M |
| Income tax expense | PLN 12.4M | PLN 4.7M |
| Profit for the year | PLN 143.0M | PLN 50.0M |
| — attributable to owners | PLN 142.3M | PLN 49.3M |
| — attributable to NCI | PLN 719.0K | PLN 670.0K |
| Total comprehensive income | PLN 148.6M | PLN 54.3M |
| Cash flow statement | ||
| Net cash from operating activities | PLN 67.0M | PLN 114.2M |
| Income taxes paid | PLN 118.0K | PLN 69.0K |
| Net cash from investing activities | -PLN 5.3M | -PLN 4.9M |
| Net cash from financing activities | -PLN 56.8M | -PLN 127.5M |
| Proceeds from borrowings | PLN 194.0M | PLN 107.5M |
| Repayments of borrowings | PLN 61.1M | PLN 65.3M |
| Lease liability payments | PLN 2.7M | PLN 1.9M |
| Net change in cash | PLN 4.9M | -PLN 18.3M |
| Balance sheet | ||
| Total assets | PLN 1.35B | PLN 1.17B |
| Intangible assets & goodwill | PLN 12.0K | PLN 12.0K |
| Cash & equivalents | PLN 52.2M | PLN 47.3M |
| Total equity | PLN 689.0M | PLN 549.1M |
| — attributable to owners | PLN 688.7M | PLN 548.9M |
| Non-controlling interests | PLN 300.0K | PLN 162.0K |
| Deferred tax liabilities | PLN 31.7M | PLN 19.3M |
| Derived metrics | ||
| Free cash flow | PLN 61.6M | PLN 109.2M |
| Return on equity | 20.8% | 9.1% |
| Cash conversion ratio | 0.47× | 2.28× |
| Capex coverage | 12.33× | 22.85× |
| Other reported items | ||
| Adjustments For Decrease Increase In Trade and Other Receivables | -PLN 17.0K | PLN 157.0K |
| Adjustments For Depreciation and Amortisation Expense | PLN 9.0M | PLN 8.6M |
| Adjustments For Increase Decrease In Derivative Financial Liabilities | -PLN 405.0K | PLN 3.2M |
| Adjustments For Interest Expense | PLN 36.6M | PLN 17.8M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | PLN 21.0K | PLN 42.0K |
| Adjustments For Reconcile Profit Loss | -PLN 88.4M | PLN 59.4M |
| Adjustments For Sharebased Payments | PLN 2.0M | — |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -PLN 1.9M | -PLN 29.0K |
| Basic Earnings Loss Per Share From Continuing Operations | PLN 6.25 | PLN 2.14 |
| Cash | PLN 52.2M | PLN 47.3M |
| Comprehensive Income Attributable To Noncontrolling Interests | PLN 723.0K | PLN 669.0K |
| Comprehensive Income Attributable To Owners of Parent | PLN 147.9M | PLN 53.7M |
| Current Tax Liabilities | PLN 14.0K | PLN 8.0K |
| Derivative Financial Liabilities | PLN 3.8M | PLN 4.2M |
| Diluted Earnings Loss Per Share From Continuing Operations | PLN 6.19 | PLN 2.13 |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | PLN 577.0K | PLN 692.0K |
| Dividends Recognised As Distributions To Noncontrolling Interests | PLN 585.0K | PLN 707.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | PLN 43.0K | -PLN 14.0K |
| Equity and Liabilities | PLN 1.35B | PLN 1.17B |
| Fair Value of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income | PLN 27.6M | PLN 21.9M |
| Finance Income | PLN 2.8M | PLN 6.0K |
| Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition | PLN 71.3M | PLN 66.4M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | -PLN 189.0M | -PLN 85.7M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | — | PLN 42.3M |
| Increase Decrease Through Exercise of Warrants Equity | — | PLN 5.5M |
| Increase Decrease Through Sharebased Payment Transactions | PLN 2.0M | — |
| Increase Decrease Through Treasury Share Transactions | PLN 10.0M | — |
| Intangible Assets Other Than Goodwill | PLN 16.4M | PLN 16.4M |
| Interest Revenue Calculated Using Effective Interest Method | PLN 263.4M | PLN 235.3M |
| Investment Property | PLN 32.4M | PLN 32.0M |
| Issued Capital | PLN 22.3M | PLN 23.1M |
| Liabilities | PLN 660.3M | PLN 624.5M |
| Other Adjustments For Noncash Items | PLN 1.6M | -PLN 7.1M |
| Other Assets | PLN 5.9M | PLN 5.5M |
| Other Comprehensive Income | PLN 5.6M | PLN 4.3M |
| Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments | PLN 5.7M | — |
| Other Expense By Nature | PLN 3.9M | PLN 2.9M |
| Other Individually Immaterial Components of Other Comprehensive Income Net of Tax | -PLN 87.0K | PLN 74.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | -PLN 94.0K | — |
| Other Provisions | PLN 24.7M | PLN 9.2M |
| Other Receivables | PLN 738.0K | PLN 647.0K |
| Other Reserves | PLN 19.1M | PLN 11.3M |
| Payments To Acquire Or Redeem Entitys Shares | PLN 10.0M | PLN 15.0M |
| Proceeds From Exercise of Warrants | — | PLN 5.5M |
| Proceeds From Issue of Bonds Notes and Debentures | PLN 34.0M | PLN 40.7M |
| Proceeds From Sales of Investment Property | PLN 135.0K | — |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | PLN 46.0K | PLN 72.0K |
| Provisions For Employee Benefits | PLN 672.0K | PLN 716.0K |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | PLN 5.4M | PLN 5.0M |
| Purchase of Treasury Shares | — | PLN 15.1M |
| Repayments of Bonds Notes and Debentures | PLN 145.3M | PLN 150.0M |
| Reserve of Exchange Differences On Translation | PLN 244.0K | PLN 497.0K |
| Retained Earnings | PLN 647.1M | PLN 470.1M |
| Services Expense | PLN 39.7M | PLN 35.2M |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Net of Tax | — | PLN 1.5M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | — | PLN 8.6M |
| Share Premium | — | PLN 58.9M |
| Trade and Other Payables | PLN 55.6M | PLN 74.2M |
| Trade Receivables | PLN 327.0K | PLN 432.0K |
| Treasury Shares | — | PLN 15.1M |
Methodology
Every line item above is a fact tagged in BEST SPÓŁKA AKCYJNA's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (PLN), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.