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Best S.A. — Investor Relations & Filings

Ticker · BST ISIN · PLBEST000010 LEI · 2594000NL3ACJPV93J19 WAR Financial and insurance activities
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Filings indexed 1,257 across all filing types
Latest filing 2025-02-27 Management Reports
Country PL Poland
Listing WAR BST

About Best S.A.

https://www.best.com.pl/en/home

Best S.A. is a financial services company specializing in the management of non-performing receivables. The company acquires and manages debt portfolios, with a primary mission to assist individuals in repaying their debts and restoring financial stability. A key component of its offering is the BEST Online platform, a digital tool that allows clients to check their liabilities, select personalized repayment plans, and make secure online payments in a convenient, self-service manner. The company emphasizes an ethical approach, focusing on creating tailored solutions and facilitating an amicable settlement process to help customers regain financial balance.

Recent filings

Filing Released Lang Actions
Sprawozdanie Zarządu Kredyt Inkaso S.A. sporządzone dla celów Połączenia
Management Reports Classification · 99% confidence The document is titled "SPRAWOZDANIE ZARZĄDU KREDYT INKASO SPÓŁKI AKCYJNEJ SPORZĄDZONE NA PODSTAWIE ART. 501 § 1 KODEKSU SPÓŁEK HANDLOWYCH UZASADNIAJĄCE POŁĄCZENIE KREDYT INKASO SPÓŁKI AKCYJNEJ Z BEST SPÓŁKĄ AKCYJNĄ" (Management Report of Kredyt Inkaso S.A. prepared pursuant to Art. 501 § 1 of the Commercial Companies Code Justifying the Merger of Kredyt Inkaso S.A. with BEST S.A.). This explicitly identifies the document as a management report justifying a merger, prepared under specific articles of the Polish Commercial Companies Code (KSH). This aligns perfectly with the description of a document detailing management's explanation related to a significant corporate action, which in this context is a merger (TAR), but the document itself is the *justification report* required by law for the merger process. The closest category for a detailed management explanation regarding corporate structure/strategy changes, especially one mandated by law for a specific corporate event like a merger, is Management Reports (MDA), although it is highly specific to a merger. Given the options, 'MDA' (Management Reports) covers detailed management explanations of business trends and outlook, which a merger justification report fundamentally is. However, since the core event is a merger/takeover, 'TAR' (M&A Activity) is also relevant, but TAR usually refers to the announcement or proposal itself. Since this is the statutory *report* justifying the merger, it is a specialized management report. In the context of Polish corporate actions, the document justifying a merger (Połączenie) under Art. 501 KSH is a mandatory management document. I will classify it as MDA as it is a detailed management report explaining the rationale for a major transaction, rather than just the transaction announcement (TAR).
2025-02-27 Polish
Sprawozdanie Zarządu Kredyt Inkaso S.A. sporządzone dla celów Połączenia
Management Reports Classification · 99% confidence The document is titled "SPRAWOZDANIE ZARZĄDU KREDYT INKASO SPÓŁKI AKCYJNEJ SPORZĄDZONE NA PODSTAWIE ART. 501 § 1 KODEKSU SPÓŁEK HANDLOWYCH UZASADNIAJĄCE POŁĄCZENIE KREDYT INKASO SPÓŁKI AKCYJNEJ Z BEST SPÓŁKĄ AKCYJNĄ" (Management Report of Kredyt Inkaso S.A. prepared pursuant to Art. 501 § 1 of the Commercial Companies Code Justifying the Merger of Kredyt Inkaso S.A. with BEST S.A.). This explicitly identifies the document as a management report justifying a merger, prepared under specific articles of the Polish Commercial Companies Code (KSH). This aligns perfectly with the description of a document detailing management's explanation related to a significant corporate action, which in this context is a merger (TAR), but the document itself is the *justification report* required by law for the merger process. The closest category for a detailed management explanation regarding corporate structure/strategy changes, especially one mandated by law for a specific corporate event like a merger, is Management Reports (MDA), although it is highly specific to a merger. Given the options, 'MDA' (Management Reports) covers detailed management explanations of business trends and outlook, which a merger justification report fundamentally is. However, since the core event is a merger/takeover, 'TAR' (M&A Activity) is also relevant, but TAR usually refers to the announcement or proposal itself. Since this is the statutory *report* justifying the merger, it is a specialized management report. In the context of Polish corporate actions, the document justifying a merger (Połączenie) under Art. 501 KSH is a mandatory management document. I will classify it as MDA as it is a detailed management report explaining the rationale for a major transaction, rather than just the transaction announcement (TAR).
2025-02-27 Polish
Sprawozdanie Zarządu BEST S.A. sporządzone dla celów Połączenia
Management Reports Classification · 99% confidence The document is titled "SPRAWOZDANIE ZARZĄDU BEST SPÓŁKI AKCYJNEJ SPORZĄDZONE NA PODSTAWIE ART. 501 § 1 KODEKSU SPÓŁEK HANDLOWYCH UZASADNIAJĄCE POŁĄCZENIE BEST SPÓŁKI AKCYJNEJ N KREDYT INKASO SPÓŁKĄ AKCYJNĄ" (Management Board Report of BEST S.A. prepared pursuant to Art. 501 § 1 of the Commercial Companies Code Justifying the Merger of BEST S.A. with Kredyt Inkaso S.A.). This explicitly identifies the document as a management board report justifying a merger (Połączenie) under Polish corporate law (KSH). This type of detailed justification report, required during a merger process, aligns best with the category for documents detailing management's explanation of significant corporate actions or financial structuring, which is closest to Management Reports (MDA) or potentially a specialized filing related to M&A (TAR). However, since the core function described is the 'Management Board Report justifying the merger' (Sprawozdanie Zarządu... Uzasadniające Połączenie), and it is a comprehensive document detailing the legal basis, capital changes, and rationale, it is a detailed management explanation related to a major corporate event. Given the options, 'Management Reports' (MDA) is the most appropriate fit for a detailed management justification document, even though the event is M&A (TAR). Since the document *is* the justification report itself, not just an announcement of the merger, MDA is selected over TAR (which usually covers the proposal/bid itself).
2025-02-27 Polish
Sprawozdanie Zarządu BEST S.A. sporządzone dla celów Połączenia
Management Reports Classification · 99% confidence The document is titled "SPRAWOZDANIE ZARZĄDU BEST SPÓŁKI AKCYJNEJ SPORZĄDZONE NA PODSTAWIE ART. 501 § 1 KODEKSU SPÓŁEK HANDLOWYCH UZASADNIAJĄCE POŁĄCZENIE BEST SPÓŁKI AKCYJNEJ N KREDYT INKASO SPÓŁKĄ AKCYJNĄ" (Management Board Report of BEST S.A. prepared pursuant to Art. 501 § 1 of the Commercial Companies Code Justifying the Merger of BEST S.A. with Kredyt Inkaso S.A.). This explicitly identifies the document as a management board report justifying a merger (Połączenie) under Polish corporate law (KSH). This type of detailed justification report, required during a merger process, aligns best with the category for documents detailing management's explanation of significant corporate actions or financial structuring, which is closest to Management Reports (MDA) or potentially a specialized filing related to M&A (TAR). However, since the core function described is the 'Management Board Report justifying the merger' (Sprawozdanie Zarządu... Uzasadniające Połączenie), and it is a comprehensive document detailing the legal basis, capital changes, and rationale, it is a detailed management explanation related to a major corporate event. Given the options, 'Management Reports' (MDA) is the most appropriate fit for a detailed management justification document, even though the event is M&A (TAR). Since the document *is* the justification report itself, not just an announcement of the merger, MDA is selected over TAR (which usually covers the proposal/bid itself).
2025-02-27 Polish
Plan połączenia wraz z załącznikami
M&A Activity Classification · 98% confidence The document title is "PLAN POŁĄCZENIA" (Merger Plan) between BEST S.A. and KREDYT INKASO S.A. The content details the exchange ratio of shares, the effective date of the merger, legal definitions related to the merger (KSH, KNF, GPW), and the identification of the acquiring company (Spółka Przejmująca) and the acquired company (Spółka Przejmowana). This document is a formal plan outlining a corporate reorganization, specifically a merger by absorption. This type of document, detailing a significant corporate transaction like a merger, is best classified under Capital/Financing Update (CAP) as it directly concerns the capital structure change resulting from the transaction, or potentially Regulatory Filings (RNS) if a more specific code for merger plans isn't available. Given the options, 'CAP' (Capital/Financing Update) is the most appropriate fit for a formal merger plan detailing share exchange and capital structure impact, although 'TAR' (M&A Activity) is also highly relevant. Since 'TAR' is defined as 'Merger proposals or takeover bids', and this is a formal plan for a merger, 'TAR' is the most precise classification.
2025-02-27 Polish
Plan połączenia wraz z załącznikami
M&A Activity Classification · 98% confidence The document title is "PLAN POŁĄCZENIA" (Merger Plan) between BEST S.A. and KREDYT INKASO S.A. The content details the exchange ratio of shares, the effective date of the merger, legal definitions related to the merger (KSH, KNF, GPW), and the identification of the acquiring company (Spółka Przejmująca) and the acquired company (Spółka Przejmowana). This document is a formal plan outlining a corporate reorganization, specifically a merger by absorption. This type of document, detailing a significant corporate transaction like a merger, is best classified under Capital/Financing Update (CAP) as it directly concerns the capital structure change resulting from the transaction, or potentially Regulatory Filings (RNS) if a more specific code for merger plans isn't available. Given the options, 'CAP' (Capital/Financing Update) is the most appropriate fit for a formal merger plan detailing share exchange and capital structure impact, although 'TAR' (M&A Activity) is also highly relevant. Since 'TAR' is defined as 'Merger proposals or takeover bids', and this is a formal plan for a merger, 'TAR' is the most precise classification.
2025-02-27 Polish

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