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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 1,254 across all filing types
Latest filing 2023-04-05 Audit Report / Informat…
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
Oświadczenie i Informacja Zarządu do sprawozdania BEST S.A. za 2022 rok
Audit Report / Information Classification · 1% confidence The document text is in Polish and contains statements from the Management Board ('OŚWIADCZENIE ZARZĄDU') regarding the fairness and accuracy of the financial statements for the year 2022 ('jednostkowe sprawozdanie finansowe za 2022 rok'). It also includes information about the selection of the auditing firm ('FIRMY AUDYTORESKIEJ'), Ernst & Young Audyt Polska sp. z o.o. sp.k., based on the Supervisory Board's statement. This content—management assertions about financial reporting accuracy and auditor appointment details—is typically found within the comprehensive annual reporting package, often accompanying or being part of the Annual Report (10-K) or a standalone Audit Report (AR). Since it specifically addresses the management's responsibility statement concerning the annual financial statements and the auditor's appointment, it strongly aligns with the content expected in an Audit Report or the narrative sections of a full Annual Report. Given the focus on the audit firm selection and management's assertion on the financial statements' truthfulness, 'AR' (Audit Report / Information) is the most appropriate classification, as it covers audit-related confirmations, distinct from the full 10-K filing. FY 2022
2023-04-05 Polish
Sprawozdanie Grupy Kapitałowej i Spółki BEST S.A. na temat informacji niefinansowych za 2022 rok
Environmental & Social Information Classification · 1% confidence The document title is "RAPORT ESG SPRAWOZDANIE GRUPY KAPITAŁOWEJ I SPÓŁKI BEST S.A. NA TEMAT INFORMACJI NIEFINANSOWYCH ZA 2022 ROK" (ESG Report Non-Financial Information Statement of BEST S.A. Group for 2022). The content heavily focuses on ESG factors, including sections on 'Kierunki strategii w wymiarze ESG' (ESG Strategy Directions), 'BEST wobec Pracowników' (BEST towards Employees), 'BEST wobec Klientów' (BEST towards Clients), and 'BEST a środowisko naturalne' (BEST and the Natural Environment). The table of contents also lists 'Indeks GRI' (GRI Index), which is standard for ESG/Sustainability reports. This directly corresponds to the definition of an Environmental & Social Information report (Code: SR). The document length is substantial (232,569 chars), confirming it is the full report, not just an announcement (RPA/RNS).
2023-04-05 Polish
Sprawozdanie Zarządu z działalności Grupy Kapitałowej i Spółki BEST S.A. w 2022 roku
Management Reports Classification · 1% confidence The document text is in Polish and contains a detailed table of contents for a 'SPRAWOZDANIE Z DZIAŁALNOŚCI GRUPY KAPITAŁOWEJ I SPÓŁKI BEST S.A. ZA 2022 ROK' (Management Report on the Activities of the BEST S.A. Capital Group and Company for 2022). Key sections include 'STRATEGIA I KIERUNKI ROZWOJU GRUPY' (Strategy and Development Directions), 'ANALIZA SKONSOLIDOWANYCH DANYCH FINANSOWYCH' (Analysis of Consolidated Financial Data), 'ŁAD KORPORACYJNY' (Corporate Governance), and 'POLITYKA WYNAGRODZEŃ' (Remuneration Policy). This structure, covering strategy, operations, governance, and detailed financial analysis for a full year (2022), strongly indicates a comprehensive annual report document, which aligns with the definition of a 10-K (Annual Report), even though the specific filing jurisdiction might use a local equivalent term like 'Sprawozdanie Zarządu z Działalności'. Given the comprehensive nature and annual scope, 10-K is the most appropriate classification among the provided options for a full annual report.
2023-04-05 Polish
Jednostkowe sprawozdanie finansowe BEST S.A. za 2022 rok
Annual Report Classification · 1% confidence The document is a 'Jednostkowe Sprawozdanie Finansowe' (Standalone Financial Statement) for BEST S.A. for the year 2022. It contains detailed financial statements including the Statement of Financial Position, Statement of Comprehensive Income, and Statement of Cash Flows, along with extensive explanatory notes. Since it covers a full fiscal year and provides comprehensive financial data, it is classified as an Annual Report (10-K equivalent in this context). FY 2022
2023-04-05 Polish
Wybrane dane finansowe BEST S.A. za 2022 rok
Earnings Release Classification · 1% confidence The document text contains Polish financial data tables explicitly labeled as 'Jednostkowy raport okresowy za 2022 rok' (Standalone periodic report for the year 2022) and 'WYBRANE JEDNOSTKOWE DANE FINANSOWE' (SELECTED STANDALONE FINANCIAL DATA). It presents comparative financial metrics (Revenues, Net Income, Cash Flows, Assets, Liabilities) for the full year 2022 versus 2021. This structure, covering a full fiscal year but being a 'periodic report' (not explicitly the full 10-K), strongly suggests a comprehensive annual or year-end financial statement filing. Since the definition for 'Annual Report (10-K)' covers the 'official yearly report covering company activity and full financial performance,' and this document provides the core financial statements for the year, 10-K is the most appropriate classification, even if the Polish designation might map slightly differently to SEC forms. Given the comprehensive nature covering the entire year, it aligns best with the intent of a 10-K equivalent. FY 2022
2023-04-05 Polish
List Prezesa Zarządu BEST S.A. za 2022 rok
Management Reports Classification · 1% confidence The document is explicitly titled as a "raport roczny" (annual report) summarizing the key events and financial results for the year 2022 (e.g., revenues, EBITDA, debt levels, investments in receivables portfolios). It is a comprehensive review of the full fiscal year, which strongly indicates it is the Annual Report. Although it is presented as a letter from the CEO accompanying the report, the content is the substance of the annual performance review. In the context of US SEC filings, this content aligns most closely with the narrative and summary sections of a 10-K. Since the provided definitions include 'Annual Report (Code: 10-K)' for the official yearly report covering full financial performance, this is the most appropriate classification, despite the document being in Polish and potentially being a local equivalent filing rather than a direct SEC 10-K.
2023-04-05 Polish

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