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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 2021-05-11 Capital/Financing Update
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
Zawarcie przez Emitenta oraz jednostki zależne od BEST S.A. umowy uzupełniającej do umowy kredytowej - Content (PL)
Capital/Financing Update Classification · 1% confidence The document is a current report ("raport bieżący") from a Polish entity (BEST S.A.) detailing an amendment to a credit agreement involving several related funds (BEST I, II, and IV NSFIZ) and ING Bank Śląski S.A. This announcement concerns changes to financing terms, specifically the addition of a new borrower (BEST I NSFIZ) to an existing credit facility, while the maximum amount remains unchanged, and introduces an option for a fixed interest rate. This clearly falls under updates related to company fundraising, financing activities, or capital structure changes. Therefore, the appropriate classification is Capital/Financing Update (CAP). The document is a specific announcement, not a general regulatory filing fallback (RNS) or a report publication announcement (RPA), as it contains the substantive details of the financing change.
2021-05-11 Polish
Tabela z informacjami w zakresie portfeli wierzytelności
Earnings Release Classification · 1% confidence The document text provided is extremely short (839 characters) and contains a table with financial data comparing Q1 2021 and Q1 2020, denominated in 'mln zł' (million PLN). The content appears to be a snippet of financial performance data, likely related to receivables portfolios ('Portfele wierzytelności'). This structure strongly suggests it is part of a more comprehensive financial report, such as an Interim/Quarterly Report (IR) or an Annual Report (10-K). Given the quarterly comparison (I kwartał), it is most likely extracted from an Interim/Quarterly Report (IR). It is not a short announcement about a report (RPA/RNS) because it contains actual, structured financial data, not just a notice of publication. Therefore, the classification is Interim / Quarterly Report (IR). Q1 2021
2021-04-14 Polish
Informacja o łącznej wartości nominalnej nabytych portfeli wierzytelności przez podmioty z Grupy Kapitałowej BEST S.A., koszcie nabycia nowych portfeli wierzytelności oraz wartości spłat z posiadan...
Report Publication Announcement Classification · 1% confidence The document is very short (1015 characters) and explicitly states that the detailed table of information ('Tabelę z informacjami w zakresie portfeli wierzytelności Emitent przekazuje w załączeniu do niniejszego raportu bieżącego') is attached to the current current report. It also mentions that the full, final information will be presented in the consolidated extended report for Q1 2021, scheduled for publication later. This structure—announcing that details are attached or forthcoming in a separate, larger report—strongly suggests this specific filing is an announcement about the publication of information rather than the detailed report itself. Given the context of reporting on debt portfolios ('portfeli wierzytelności') and the announcement nature, it fits best as a general Regulatory Filing (RNS) or potentially a Report Publication Announcement (RPA). Since it is announcing the release of specific data points related to debt portfolios, and not necessarily the full financial report, RNS is a suitable general regulatory announcement category, especially as it doesn't perfectly match IR (Interim Report) or ER (Earnings Release) which are usually more comprehensive. However, the core function here is announcing the release of specific data points under an existing policy, making RNS the most appropriate general regulatory filing category.
2021-04-14 Polish
Podpisy Grupa BEST
Governance Information Classification · 0% confidence
2021-04-14 Polish
Ocena Rady Nadzorczej BEST S.A. dotycząca sprawozdań za 2020 rok
Management Reports Classification · 1% confidence The document is titled 'OCENA RADY NADZORCZEJ DOTYCZĄCA JEDNOSTKOWEGO SPRAWOZDANIA FINANSOWEGO BEST S.A. ZA 2020 ROK, SKONSOLIDOWANEGO SPRAWOZDANIA FINANSOWEGO GRUPY KAPITAŁOWEJ BEST S.A. ZA 2020 ROK ORAZ SPRAWOZDANIA ZARZĄDU Z DZIAŁALNOŚCI...' (Assessment of the Supervisory Board regarding the individual financial statement for 2020, consolidated financial statement for 2020, and the Management Board's report on activities for 2020). This document is an official assessment/opinion issued by the Supervisory Board concerning the annual financial statements and management report for the year 2020. It references Polish regulatory requirements ('Rozporządzenia Ministra Finansów'). While it discusses annual financial reports (which might suggest a 10-K equivalent), the document itself is the *assessment* of those reports by the board, not the full financial report or the management's discussion/analysis. This type of formal opinion or assessment related to the accuracy and compliance of financial statements, often prepared by the board or audit committee, fits best under the 'Audit Report / Information' category (AR), as it is a formal review/attestation related to the audit process and financial reporting accuracy, distinct from the full annual report (10-K) or a general management discussion (MDA). Given the context of reviewing financial statements and compliance, AR is the most appropriate fit among the provided options.
2021-04-14 Polish
Sprawozdanie niezależnego biegłego rewidenta z badania GK BEST S.A. za 2020 rok
Audit Report / Information Classification · 1% confidence The document text is titled "SPRAWOZDANIE NIEZALEŻNEGO BIEGŁEGO REWIDENTA Z BADANIA Dla Walnego Zgromadzenia Akcjonariuszy oraz dla Rady Nadzorczej BEST S.A. Sprawozdanie z badania rocznego skonsolidowanego sprawozdania finansowego Opinia" (Independent Auditor's Report on the Audit of the Annual Consolidated Financial Statements for the General Meeting of Shareholders and the Supervisory Board of BEST S.A. Opinion). This explicitly identifies the document as an Audit Report concerning the annual consolidated financial statements for the period ending December 31, 2020. This aligns perfectly with the definition for 'Audit Report / Information' (AR), which covers standalone audit reports, even though it relates to the annual period (which might otherwise suggest a 10-K, but the content is purely the auditor's opinion and procedures, not the full company report). The document is substantial (over 34k characters) and contains the full opinion and key audit matters, confirming it is the report itself, not just an announcement (RPA/RNS). FY 2020
2021-04-14 Polish

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