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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 2020-09-16 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. odnośnie wniosków z zastrzeżeniem z przeglądu sprawozdań wydanych przez firmę audytorską
Audit Report / Information Classification · 1% confidence The document is titled "STANOWISKO ZARZĄDU BEST S.A. W SPRAWIE WNIOSKÓW Z ZASTRZEŻENIEM WYDANYCH DO RAPORTÓW NIEZALEŻNEGO BIEGŁEGO REWIDENTA Z PRZEGLĄDU ŚRÓDROCZNEGO SKRÓCONEGO SPRAWOZDANIA FINANSOWEGO..." (Management Board's Position regarding reservations issued to the Independent Auditor's Review Reports on the Condensed Interim Financial Statements...). This text explicitly discusses the management's response to issues raised by the auditor concerning interim financial reviews. This strongly suggests it is related to the audit process or the management's explanation of financial results/issues, but it is not the full financial report itself (like 10-K or IR). Since it is a formal statement from management regarding audit findings on interim reports, it aligns best with either Audit Report/Information (AR) or Management Reports (MDA). Given the focus on the auditor's reservations and the management's position on them, it is a specific type of audit-related commentary. However, the content is a detailed explanation/justification from management regarding financial reporting issues, which fits the description of Management Reports (MDA) better than a generic Audit Report (AR), which usually contains the auditor's opinion. The document is short and appears to be a formal statement, not a full quarterly report (IR). Therefore, MDA is the most appropriate classification for management's detailed explanation concerning financial review issues. Q1 2020
2020-09-16 Polish
Wybrane dane finansowe do raportu GK BEST S.A. za IP 2020 roku
Interim / Quarterly Report Classification · 1% confidence The document is titled 'Skonsolidowany rozszerzony raport okresowy za pierwsze półrocze 2020 roku' (Consolidated extended interim report for the first half of 2020). It contains detailed financial tables, including consolidated and standalone financial data, balance sheets, and cash flow statements for the period ending June 30, 2020. Since it covers a period shorter than a full fiscal year and provides substantive financial statements, it is classified as an Interim/Quarterly Report. H1 2020
2020-09-16 Polish
Sprawozdanie Zarządu z działalności w IP 2020 roku
Management Reports Classification · 1% confidence The document is a 'Sprawozdanie Zarządu z działalności' (Management Board Report on Activities) for the first half of 2020 for the BEST S.A. Capital Group. It contains detailed management commentary, organizational structure, shareholder information, and legal proceedings. While it covers a half-year period, it functions as a management report (MDA) rather than a full financial statement (IR), as it focuses on the board's narrative and operational updates rather than the primary financial statements themselves. Given the structure and content, it is best classified as a Management Report. H1 2020
2020-09-16 Polish
Śródroczne skrócone skonsolidowane sprawozdanie finansowe Grupy kapitałowej BEST S.A.
Interim / Quarterly Report Classification · 1% confidence The document is a 'Skrócone skonsolidowane sprawozdanie finansowe' (Condensed Consolidated Financial Statement) for the first half of 2020. It contains detailed financial tables, including the Statement of Financial Position, Statement of Comprehensive Income, Cash Flow Statement, and detailed notes (Informacja dodatkowa). Since it covers a period shorter than a full fiscal year (half-year) and includes substantive financial data, it is classified as an Interim/Quarterly Report. H1 2020
2020-09-16 Polish
Śródroczne skrócone jednostkowe sprawozdanie finansowe BEST S.A za IP 2020 roku
Interim / Quarterly Report Classification · 1% confidence The document is a 'Skrócone jednostkowe sprawozdanie finansowe' (Condensed standalone financial report) for the first half of 2020. It contains detailed financial statements (Statement of Financial Position, Statement of Comprehensive Income, etc.) and explanatory notes. It is a comprehensive financial report for a period shorter than a full fiscal year, fitting the definition of an Interim/Quarterly Report (IR). H1 2020
2020-09-16 Polish
Raport Audytora z przeglądu Śródrocznego skróconego skonsolidowanego sprawozdania finansowego GK BEST S.A. za IP 2020 roku
Audit Report / Information Classification · 1% confidence The document is explicitly titled "RAPORT NIEZALEŻNEGO BIEGŁEGO REWIDENTA Z PRZEGLĄDU ŚRÓDROCZNEGO SKRÓCONEGO SKONSOLIDOWANEGO SPRAWOZDANIA FINANSOWEGO" (Independent Auditor's Report on the Review of the Interim Condensed Consolidated Financial Statements). This document contains the auditor's findings and a qualified conclusion regarding the interim financial statements for the period ending June 30, 2020. This directly corresponds to the definition of an Audit Report/Information (AR), which covers standalone audit reports and results of internal/regulatory stress tests, distinguishing it from a full Annual Report (10-K) or a general Interim Report (IR). The content is a formal review report by an external auditor (Ernst & Young). H1 2020
2020-09-16 Polish

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