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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 2025-06-06 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
Przedłużenie umowy z podmiotem uprawnionym do badania sprawozdań finansowych - Content (PL)
Audit Report / Information Classification · 1% confidence The document text, written in Polish, announces that the Management Board (Zarząd) of BEST S.A. informed that the Supervisory Board (Rada Nadzorcza) passed a resolution to extend the contract with Ernst & Young Audyt Polska for the review of semi-annual and audit of annual individual and consolidated financial statements for the years 2025 and 2026. This directly concerns the appointment or reappointment of the external auditor responsible for reviewing and auditing financial statements. This aligns best with the Audit Report / Information category (AR), as it pertains to the auditing process and the auditor's mandate, although it is not the audit report itself. Given the options, AR is the most relevant category related to auditing services. FY 2025
2025-06-06 Polish
Opinia Zarządu mająca stanowić załącznik do uchwały nr 21 ZWZ
Capital/Financing Update Classification · 1% confidence The document is titled "OPINIA ZARZĄDU BEST S.A. Z SIEDZIBĄ W GDYNI ("SPÓŁKI") UZASADNIAJĄCA POZBAWIENIE DOTYCHCZASOWYCH AKCJONARIUSZY SPÓŁKI PRAWA POBORU AKCJI NOWEJ EMISJI I PROPONOWANĄ CENĘ EMISYJNĄ AKCJI" (Opinion of the Management Board of BEST S.A. justifying the exclusion of existing shareholders' pre-emptive rights for a new share issue and the proposed issue price). This document explicitly discusses the proposed issuance of new shares (Akcje Nowej Emisji 1, 2, and 3) under a Management Incentive Program (Program Motywacyjny) and seeks approval from the General Meeting (Walne Zgromadzenie) to exclude pre-emptive rights. This relates directly to capital structure changes, share issuance, and proposals presented to shareholders for a vote. 1. It is not a full Annual Report (10-K) or Interim Report (IR). 2. It is not a simple Earnings Release (ER). 3. It is not a Director's Dealing (DIRS) or Major Shareholding Notification (MRQ). 4. It is a formal opinion justifying a capital action (share issuance/dilution) presented to the General Meeting, which often precedes or is part of the materials for a shareholder meeting. 5. The content strongly aligns with proposals regarding capital structure changes and shareholder rights, fitting best under Capital/Financing Update (CAP) or potentially related to proxy materials (PSI) if it were the solicitation document itself. However, since it is a formal justification for a specific capital action (new share issue excluding pre-emptive rights), 'CAP' (Capital/Financing Update) is the most precise fit for the core subject matter, which is the mechanics and justification of a new share issue. 6. Given the context of justifying the exclusion of pre-emptive rights for a new share issue, 'CAP' is the primary classification. It is a detailed document explaining a financing/capital event.
2025-05-30 Polish
Wniosek Zarządu dotyczący podziału zysku netto
AGM Information Classification · 1% confidence The document text is very short (528 characters) and appears to be an official announcement from BEST S.A. dated March 25, 2025, regarding the Ordinary General Meeting ('ZWYCZAJNE WALNE ZGROMADZENIE'). It specifically discusses the proposal by the Management Board on how to allocate the net profit earned in 2024 (102,728,724.28 PLN) to the reserve capital. This content directly relates to the agenda and proposals presented at an Annual General Meeting (AGM). Therefore, the most appropriate classification is AGM Information (AGM-R).
2025-05-30 Polish
Wniosek Zarządu dotyczący podjęcia uchwał objętych porządkiem obrad, uzasadnienie uchwał
AGM Information Classification · 1% confidence The document title is "ZWYCZAJNE WALNE ZGROMADZENIE BEST S.A.", which translates to "ORDINARY GENERAL MEETING BEST S.A.". The text details the proposed agenda (przàdek obrad) for this meeting, which includes standard AGM procedures (electing a chairman, verifying quorum), reviewing annual reports for 2024, approving profit distribution, granting discharge (absolutorium), and voting on remuneration policies and changes to the company's articles of association (Statut). These elements are characteristic of materials prepared for or presented at an Annual General Meeting (AGM). Therefore, the classification is AGM-R (AGM Information).
2025-05-30 Polish
Sprawozdanie Rady Nadzorczej
Governance Information Classification · 1% confidence The document title is "SPRAWOZDANIE Z DZIAŁALNOŚCI RADY NADZORCZEJ BEST S.A. W 2024 ROKU" (Report on the Activities of the Supervisory Board of BEST S.A. in 2024). The text details the composition of the Supervisory Board and its committees, meeting minutes (including resolutions regarding the 2023 financial statements and management reports), and the board's activities for the year 2024, referencing activities performed in 2023. This content strongly aligns with governance and oversight reporting, specifically focusing on the Board's activities and structure. This fits best under Governance Information (CGR), which covers internal rules, board structure, and governance practices, rather than a full Annual Report (10-K) or a specific Audit Report (AR). It is a report *about* the board's governance function.
2025-05-30 Polish
Sprawozdanie Rady Nadzorczej Emitenta z wyników oceny przedłożonych dokumentów
Board/Management Information Classification · 1% confidence The document is titled "SPRAWOZDANIE RADY NADZORCZEJ BEST S.A. Z WYNIKÓW OCENY" (Report of the Supervisory Board of BEST S.A. on the results of the assessment). It explicitly details the assessment of several key annual documents for the year 2024, including the Individual Financial Statement, Consolidated Financial Statement, Management Board Report on Activities, and the proposal for profit distribution. This document is a formal report by the Supervisory Board reviewing the annual filings, which is a core component of the annual reporting and governance cycle, often preceding the Annual General Meeting (AGM). Since it is a formal report detailing the review of the full annual financial statements and management reports, it aligns most closely with the scope of an Audit Report / Information (AR) or potentially Governance Information (CGR). However, given its focus on reviewing and validating the *financial statements* and management reports for the full year, it functions as an assurance/audit-related document concerning the annual results. It is not the 10-K itself, but the supervisory board's formal opinion on it. In the context of the provided definitions, 'AR' (Audit Report / Information) is the best fit for a formal supervisory review/opinion on the annual financial statements, distinct from the full 10-K filing.
2025-05-30 Polish

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