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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 1,256 across all filing types
Latest filing 2018-09-11 Interim / Quarterly Rep…
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
Śródroczne skrócone skonsolidowane sprawozdanie finansowe GK BEST S.A. za IP 2018 roku
Interim / Quarterly Report Classification · 100% confidence The document is a 'Skrócone skonsolidowane sprawozdanie finansowe' (Condensed Consolidated Financial Statement) for the first half of 2018. It contains detailed financial tables, including the Statement of Financial Position, Statement of Comprehensive Income, and various explanatory 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 2018
2018-09-11 Polish
Śródroczne skrócone jednostkowe sprawozdanie finansowe BEST S.A. za IP 2018 roku
Interim / Quarterly Report Classification · 100% confidence The document is a 'Skrócone jednostkowe sprawozdanie finansowe' (Condensed Separate Financial Statements) for the first half of 2018. It contains detailed financial tables, including the Statement of Financial Position and Statement of Comprehensive Income, as well as explanatory notes. 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 2018
2018-09-11 Polish
Wybrane skonsolidowane i jednostkowe dane finansowe do raportu GK BEST za IP 2018 roku
Interim / Quarterly Report Classification · 100% confidence The document is titled 'Skonsolidowany rozszerzony raport okresowy za pierwsze półrocze 2018 roku' (Consolidated extended interim report for the first half of 2018). It contains detailed financial tables, including balance sheets, income statements, and cash flow statements for the period ending June 30, 2018. Since it provides substantive financial data for a period shorter than a full fiscal year, it is classified as an Interim/Quarterly Report. H1 2018
2018-09-11 Polish
Oświadczenie Zarządu BEST S.A.
Regulatory Filings Classification · 95% confidence The document is a formal statement (Oświadczenie) by the Management Board of BEST S.A. certifying the accuracy and reliability of the financial statements for the first half of 2018. It does not contain the actual financial statements or substantive financial data itself, but rather serves as an officer certification/attestation. According to the 'Certification Rule', documents that are primarily officer certifications or attestations should be classified as Regulatory Filings (RNS). H1 2018
2018-09-11 Polish
Zmiana terminu publikacji skonsolidowanego rozszerzonego raportu za I półrocze 2018 roku - Content (PL)
Report Publication Announcement Classification · 98% confidence The document text is very short (773 characters) and explicitly states that the publication date of a specific report (consolidated report for the first half of 2018, 'Raport') is being changed from September 4, 2018, to September 11, 2018. 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 document announcing the publication or timing of a report should be classified as a Report Publication Announcement (RPA). The text mentions regulatory context ('Rozporządzenia Ministra Finansów'), confirming it is an official announcement regarding reporting schedules.
2018-08-30 Polish
Potwierdzenie zasad przyszłej współpracy z inwestorem mogące mieć wpływ na prezentację BEST III NSFIZ w skonsolidowanym sprawozdaniu finansowym Grupy Kapitałowej BEST S.A. - Content (PL)
Regulatory Filings Classification · 95% confidence The document is a formal notification from the Management Board of BEST S.A. (Emitent) regarding a statement received from HOIST Finance AB concerning the cooperation framework within the BEST III Securitization Investment Fund (BEST III NSFIZ). The core content discusses the cessation of further joint investments, confirmation of profitability targets, and the resulting implications for the management and control structure of the fund. Crucially, the final paragraph states: "O wynikach przeprowadzonej oceny oraz jej konsekwencjach Emitent poinformuje odrębnym raportem" (The Issuer will inform about the results of the assessment and its consequences in a separate report). This indicates the current document is an announcement about a corporate/legal development (change in fund management/control assessment) and promises a follow-up report. Since the content relates to legal/structural changes concerning a fund and its management, it fits best under Legal Proceedings Report (LTR) if it involves regulatory/legal disputes, or potentially Regulatory Filings (RNS) if it's a general disclosure. Given the context of changes in control assessment related to a securitization fund structure, it is a significant corporate event disclosure. It is not a standard financial report (10-K, IR, ER) or a management/board change (MANG). It is a disclosure about a significant operational/legal relationship change. Since there isn't a specific category for 'Fund Structure Change Disclosure', and it deals with the legal framework of an investment fund, 'LTR' (Legal Proceedings Report) is a plausible fit if the change stems from contractual interpretation, but 'RNS' (Regulatory Filings) is the safest general category for non-standard, mandatory corporate disclosures in Polish markets that don't fit elsewhere. However, the content strongly suggests a change in the relationship governing a financial entity, which often falls under regulatory disclosure. Given the options, and the nature of the announcement regarding contractual rights and control assessment, it is a significant corporate event disclosure. I will classify it as RNS as it is a general regulatory announcement that doesn't fit the more specific financial or management categories, adhering to the principle that specific legal/structural changes often default to RNS if LTR is reserved for active litigation/lawsuits.
2018-08-25 Polish

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