Skip to main content
Best S.A. logo

Best S.A. — Investor Relations & Filings

Ticker · BST ISIN · PLBEST000010 LEI · 2594000NL3ACJPV93J19 WAR Financial and insurance activities
Open in API
Filings indexed 1,257 across all filing types
Latest filing 2020-05-25 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
Oświadczenia i informacje Zarządu BEST S.A.
Audit Report / Information Classification · 99% confidence The document is titled "OŚWIADCZENIE ZARZĄDU BEST S.A. W SPRAWIE RZETELNOŚCI SPORZĄDZENIA SPRAWOZDAŃ" (Management Board Statement on the Reliability of the Preparation of Reports) and contains statements from the Management Board regarding the fairness and accuracy of the consolidated financial statements for 2019. It also includes information about the selection and compliance of the auditing firm (Deloitte Audyt) that examined the consolidated financial statements. This content strongly aligns with the requirements for an Audit Report or related information, specifically concerning the auditor's selection and management's assertions about the financial statements, which falls under the scope of 'Audit Report / Information' (AR). It is not the full 10-K, nor is it just an announcement of a report (RPA/RNS), as it contains substantive management assertions related to the audit process. FY 2019
2020-05-25 Polish
Wybrane dane finansowe Grupy kapitałowej BEST S.A. za 2019 rok
Earnings Release Classification · 99% confidence The document title explicitly states "Skonsolidowany raport okresowy za 2019 rok" which translates to "Consolidated periodic report for 2019". It contains detailed comparative financial tables (Selected Consolidated Financial Data) covering the full year (31.12.2019 vs 31.12.2018), including income statement items, cash flows, and balance sheet figures. This structure and content strongly indicate a comprehensive financial report covering a period shorter than a full fiscal year (if it were a 10-K) or a full year report. Since it covers the entire year 2019 and is a 'periodic report' (Raport Okresowy), it aligns best with the definition of an Interim/Quarterly Report (IR) if it were a half-year report, or potentially an Annual Report (10-K) if it were the final statutory filing. Given the Polish context and the term 'raport okresowy' covering the full year, it is most accurately classified as a comprehensive report for a specific period. In the provided schema, 'IR' (Interim / Quarterly Report) is the closest fit for a comprehensive periodic report that is not explicitly labeled as the full 10-K, although for a full-year report, 10-K is often the equivalent. However, since it is a 'periodic report' and not explicitly labeled as the final statutory annual report (like a 10-K), and it contains detailed financial statements, 'IR' is the most appropriate category for a comprehensive period report. If this were a US filing, it would be a 10-K, but based on the provided definitions, 'IR' covers comprehensive reports for periods shorter than a year, and this document is a comprehensive report for the year 2019. Given the comprehensive nature and the full-year coverage, it is a strong candidate for a full annual report equivalent, but 'IR' is the best fit among the non-10-K options for a comprehensive report. Since it covers the full year, it is functionally an Annual Report, but the Polish term 'raport okresowy' often maps to the comprehensive quarterly/interim reports. Given the detailed financial tables covering the entire year, I will classify it as 'IR' as it is a comprehensive periodic report, which is the definition of IR, even if it covers 12 months. FY 2019
2020-05-25 Polish
Sprawozdanie Grupy kapitałowej i Spółki BEST S.A. na temat informacji niefinansowych za 2019 rok
Environmental & Social Information Classification · 98% confidence The document title is "Sprawozdanie Grupy Kapitałowej i Spółki BEST S.A. na temat informacji niefinansowych za 2019 rok" (Report of the BEST S.A. Capital Group and Company on non-financial information for 2019). It explicitly uses the term "RAPORT CSR" (CSR Report) and references GRI Standards (Global Reporting Initiative) and compliance with Polish accounting law regarding non-financial information disclosure. The content focuses heavily on ESG factors, governance, employee relations, and social impact, which aligns perfectly with the definition of an Environmental & Social Information report (SR). Although it is a comprehensive report, the specific focus on CSR/ESG/non-financial data makes 'SR' a more precise classification than a general '10-K' or 'IR'. The document is clearly the report itself, not an announcement of a report (RPA/RNS), given its substantial length and detailed content structure.
2020-05-25 Polish
Sprawozdanie niezależnego biegłego rewidenta z badania za 2019 rok
Audit Report / Information Classification · 100% confidence The document is explicitly titled "SPRAWOZDANIE NIEZALEŻNEGO BIEGŁEGO REWIDENTA Z BADANIA" (Independent Auditor's Report on the Audit) and contains an "Opinia" (Opinion) regarding the "rocznego skonsolidowanego sprawozdania finansowego" (annual consolidated financial statements) as of December 31, 2019. It details the auditor's responsibilities, key audit matters, and references Polish accounting laws and International Standards on Auditing (KSB). This content perfectly matches the definition of an Audit Report/Information, which is categorized as 'AR' when it is a standalone audit report, distinct from the full Annual Report (10-K). FY 2019
2020-05-25 Polish
Sprawozdanie Zarządu z działalności Grupy kapitałowej i Spółki BEST S.A. w 2019 roku
Management Reports Classification · 95% confidence The document is a detailed table of contents for a comprehensive corporate report, specifically referencing 'Management's detailed explanation of financial results, business trends, and outlook' (MDA) and 'Consolidated financial data analysis'. It covers operational and financial situations, corporate governance, and board structures. Given the depth and structure (e.g., 'Management's position on forecasts', 'Consolidated financial data analysis'), this is a Management Report (MDA) which typically accompanies annual or interim financial statements. FY 2019
2020-05-25 Polish
Skonsolidowane sprawozdanie finansowe Grupy kapitałowej BEST S.A. za 2019 rok
Audit Report / Information Classification · 98% confidence The document text is a detailed Table of Contents ('SPIS TREŚCI') followed by the beginning of the 'I. SKONSOLIDOWANE SPRAWOZDANIE ZSYTUACJI FINANSOWEJ' (Consolidated Statement of Financial Position) as of December 31, 2019. The content explicitly lists components like the Consolidated Statement of Financial Position, Consolidated Statement of Comprehensive Income, Consolidated Statement of Cash Flows, and extensive notes (Informacja Dodatkowa), which are the defining characteristics of a full annual financial report prepared under IFRS (MSSF). Although the text is in Polish, the structure aligns perfectly with a comprehensive annual filing, which corresponds to the 10-K category in the US context, or a full Annual Report (AR) if it were a non-SEC filing, but given the comprehensive nature covering the full fiscal year (ending 31.12.2019) and the detailed financial statements, '10-K' is the most appropriate classification for a major annual filing, or 'AR' if we strictly follow the provided definitions where '10-K' is defined as 'Official yearly report covering company activity and full financial performance'. Since the document contains the full financial statements, it is the report itself, not just an announcement. Given the options, '10-K' is the best fit for a full annual report. FY 2019
2020-05-25 Polish

Browse filings by year

11 years

Report missing filing

Can't find a specific document? Let us know and we'll add it within 24 hours.

We will notify you once the filing is added.
Report sent
Thank you. We will check the data and update it shortly.