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Best S.A. — Investor Relations & Filings

Ticker · BST ISIN · PLBEST000010 LEI · 2594000NL3ACJPV93J19 WAR Financial and insurance activities
Filings indexed 1,254 across all filing types
Latest filing 2022-04-12 Report Publication Anno…
Country PL Poland
Listing WAR BST

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
Zmiana terminu publikacji skonsolidowanego rozszerzonego raportu za I kwartał 2022 roku - Content (PL)
Report Publication Announcement Classification · 1% confidence The document text is very short (871 characters) and explicitly states that the company (BEST S.A.) is informing the public about a CHANGE IN THE PUBLICATION DATE for its consolidated extended report for Q1 2022. It mentions the original date (May 24, 2022) and the new date (May 30, 2022). This is an announcement about the timing of a future report release, not the report itself. According to Rule 2 (The 'Menu vs Meal' Rule), a short announcement regarding the timing or publication of a report points towards 'Report Publication Announcement' (RPA).
2022-04-12 Polish
Podpisy XADES do powyższych plików
Regulatory Filings Classification · 0% confidence
2022-04-12 Polish
Opinia Rady Nadzorczej BEST S.A. odnosząca się do opinii z zastrzeżeniem
Audit Report / Information Classification · 1% confidence The document title explicitly states it is a 'JEDNOSTKOWY I SKONSOLIDOWANY RAPORT ROCZNY ZA 2021 ROK' (Standalone and Consolidated Annual Report for 2021) and contains the 'OPINIA RADY NADZORCZEJ' (Opinion of the Supervisory Board) regarding the auditor's qualified opinion on the financial statements. Although it is an opinion *on* the annual report, the core subject matter is the annual financial reporting cycle and the audit conclusion. Given the options, 'Annual Report (10-K)' is the closest fit for comprehensive yearly financial reporting documents, even if this specific snippet is a supervisory board commentary on the audit of that report. However, the definition for 'Audit Report / Information (AR)' is 'Standalone audit reports, applied accounting principles, and results of internal or regulatory stress tests (excluding full Annual Reports)'. Since this document is the Supervisory Board's opinion *on* the audit of the Annual Report, and it references the 'RAPORT ROCZNY' (Annual Report), it strongly relates to the audit/review process of the annual financials. Given the specific mention of the auditor's opinion and the Supervisory Board's review, 'AR' (Audit Report / Information) is a more precise classification than '10-K' (which usually implies the full 10-K filing itself). The document is focused on the audit outcome review, not the full operational report. FY 2021
2022-04-12 Polish
Stanowisko Zarządu BEST S.A. odnoszące się do opinii z zastrzeżeniem
Audit Report / Information Classification · 1% confidence The document is a formal statement from the Management Board of BEST S.A. regarding an 'audit opinion with a qualification' (zastrzeżenie) issued by their auditor, Ernst & Young, concerning the 2021 financial statements. It explains the management's position on the auditor's findings regarding the valuation of Kredyt Inkaso S.A. shares. Since this document is a standalone report detailing audit-related issues, accounting principles, and management's response to audit qualifications, it falls under the 'Audit Report / Information' category. FY 2021
2022-04-12 Polish
Sprawozdanie niezależnego biegłego rewidenta z badania BEST S.A. za 2021 rok
Audit Report / Information Classification · 1% confidence The document text is extremely short ("21 BEST Sprawozdanie z badania JSF"). The Polish phrase "Sprawozdanie z badania" translates to "Audit Report" or "Examination Report". Given the explicit mention of an audit/examination report, this strongly suggests the document is related to auditing or internal testing results. This aligns best with the Audit Report / Information category (AR), even though the text is minimal and likely just a title or reference. FY 2021
2022-04-12 Polish
Oświadczenie Rady Nadzorczej BEST S.A.
Regulatory Filings Classification · 1% confidence The document is titled 'OŚWIADCZENIA RADY NADZORCZEJ O DOKONANIU WYBORU FIRMY AUDYTORSKIEJ PRZEPROWADZAJĄCEJ BADANIE ROCZNEGO SPRAWOZDANIA FINANSOWEGO...' (Statement of the Supervisory Board on the Selection of the Auditing Firm Conducting the Audit of the Annual Financial Statement...). It explicitly discusses the selection and compliance procedures related to the audit of the annual financial statements for the year 2021, referencing specific Polish regulations ('Rozporządzenie Ministra Finansów'). This content directly relates to the audit process and associated regulatory compliance, fitting the description for an Audit Report / Information (AR), which covers standalone audit reports and applied accounting principles, even though this specific document is a statement *about* the auditor selection rather than the final audit report itself. Given the options, AR is the closest fit for documentation centered on the audit function and compliance.
2022-04-12 Polish

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