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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 2022-04-12 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
Stanowisko Zarządu BEST S.A. odnoszące się do opinii z zastrzeżeniem
Audit Report / Information Classification · 1% confidence The document explicitly states it is the 'JEDNOSTKOWY I SKONSOLIDOWANY RAPORT ROCZNY ZA 2021 ROK' (Standalone and Consolidated Annual Report for 2021) from GRUPA KAPITAŁOWA BEST S.A. It also contains the management's position regarding a qualified opinion from the auditing firm (Ernst & Young) concerning the valuation of an investment (Kredyt Inkaso S.A.). This content—a detailed annual report discussing audit qualifications and financial figures for the full year—is the core characteristic of a 10-K filing, even though the document is in Polish and uses local terminology ('Raport Roczny'). The length (3497 chars) suggests it is an excerpt or a specific section of the full report, but the subject matter is definitively the annual financial performance review. FY 2021
2022-04-12 Polish
Sprawozdanie niezależnego biegłego rewidenta z badania Grupy Kapitałowej BEST S.A. za 2021 rok
Audit Report / Information Classification · 1% confidence The document text is extremely short ("21 BEST Sprawozdanie z badania SSF"). The phrase "Sprawozdanie z badania SSF" translates from Polish to "SSF Audit Report". Since this is a standalone audit report and not a comprehensive annual report (10-K) or a general announcement about a report (RPA/RNS), the most appropriate classification is Audit Report / Information (AR). The short length suggests it might be an excerpt or a cover page, but the content points directly to an audit finding. FY 2021
2022-04-12 Polish
Oświadczenie Rady Nadzorczej BEST S.A.
Audit Report / Information 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. FY 2021
2022-04-12 Polish
Ocena Rady Nadzorczej BEST S.A. dotycząca sprawozdań za 2021 rok
Regulatory Filings Classification · 1% confidence The document is titled 'OCENA RADY NADZORCZEJ DOTYCZĄCA JEDNOSTKOWEGO SPRAWOZDANIA FINANSOWEGO BEST S.A. ZA 2021 ROK, SKONSOLIDOWANEGO SPRAWOZDANIA FINANSOWEGO GRUPY KAPITAŁOWEJ BEST S.A. ZA 2021 ROK ORAZ SPRAWOZDANIA ZARZĄDU Z DZIAŁALNOŚCI...' (Supervisory Board Assessment regarding the Individual Financial Statement... Consolidated Financial Statement... and Management Board Report for 2021). This document is an official assessment/opinion provided by the Supervisory Board regarding the accuracy and compliance of the annual financial statements and management report for the year 2021. This type of formal assessment, which reviews the primary annual financial reports but is not the report itself, aligns best with the 'Audit Report / Information' category (AR), as it deals with the validation and review of financial statements by a governing body, similar in function to an auditor's review, though performed internally by the board. It is not the 10-K (Annual Report) itself, nor is it a general management report (MDA) or a governance report (CGR), but specifically an assessment of the financial statements.
2022-04-12 Polish
Oświadczenie i Informacja Zarządu do sprawozdania Grupy Kapitałowej BEST S.A. za 2021 rok
Audit Report / Information Classification · 1% confidence The document contains formal declarations from the Management Board ('OŚWIADCZENIE ZARZĄDU') regarding the fairness and accuracy of the consolidated financial statements ('skonsolidowane sprawozdanie finansowe za 2021 rok') and the management report for the year 2021. It also includes information about the selection and independence of the auditing firm (Ernst & Young Audyt Polska). This content is characteristic of the required management assertions often found within or accompanying the Annual Report (10-K) or a standalone Audit Report (AR). Since it specifically addresses the accuracy of the full-year financial statements and the auditor's appointment based on the Supervisory Board's statement, it strongly aligns with the scope of an Audit Report or the management assertion section of a comprehensive annual filing. Given the explicit focus on the audit selection process and management's assertion on the financial statements for the full year 2021, 'AR' (Audit Report / Information) is the most appropriate classification, as it covers audit-related confirmations outside of the full 10-K filing itself, although it shares content overlap. The length (2383 chars) suggests it is a specific disclosure rather than the full annual report. FY 2021
2022-04-12 Polish
Sprawozdanie Grupy Kapitałowej i Spółki BEST S.A. na temat informacji nifinansowych za 2021 rok
Environmental & Social Information Classification · 1% confidence The document explicitly states multiple times that it is the 'czwarte już z rzędu, sprawozdanie na temat danych niefinansowych ESG (raport CSR)' (fourth non-financial data report (CSR report)). It details compliance with GRI Standards, covers the period from January 1, 2021, to December 31, 2021, and discusses environmental, social, and governance (ESG) factors. This content perfectly matches the definition of an Environmental & Social Information report (SR), which often encompasses CSR reporting. Key phrases supporting this classification: - "sprawozdanie na temat danych niefinansowych ESG (raport CSR)" - "Dokument został przygotowany zgodnie z GRI Standards" - The detailed table outlining GRI Standards indicators related to social, environmental, and governance topics. It is a full report, not just an announcement of a report (RPA), given its substantial length (246,775 chars) and detailed content structure.
2022-04-12 Polish

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