BEST, a leading debt management company in Central Europe, is set to launch its first public bond offering of 2025. The listed company is issuing five-and-a-half-year bonds worth PLN 83.4 million, fully utilizing its customized PLN 250 million public bond issuance program. The bonds will carry an interest rate based on the WIBOR 3M rate plus a 3.6% margin, which may reach 9.47%* in the first interest period. Subscriptions will be open from 28 February to 11 March this year.

BEST S.A. is offering investors 834,158 series AC5 bonds with a nominal value of PLN 100 each. The coupon on the bonds will be paid quarterly, and the bonds will be redeemed on 13 September 2030. They will be listed on the Catalyst market.

The issue price of the bonds for subscriptions placed between 28 February and 4 March will be PLN 99.40. For subscriptions made from 5 to 7 March, the price was set at PLN 99.70 and from 8 to 11 March at PLN 100.00.

BEST S.A. is coming back to the corporate bond market with an attractive investment proposition to suit the market environment. – Bond issues are a key source of financing for BEST Group’s growth. For over a decade, individual investors have consistently entrusted BEST S.A. with their capital, playing a significant role in our business success. In the second half of 2024 alone, we raised over PLN 167 million through public bond issues, which we have invested in expanding our operations. The first results of last year’s and earlier investments are already evident in the Group’s rising revenues and profits, says Krzysztof Borusowski, President of BEST.

Under the plan, the AC5 bond issue will be the final issue carried out before the acquisition of Kredyt Inkaso S.A., which BEST will take over in exchange for new issue shares, i.e. on a non-cash basis. The adopted structure of the two companies’ combination does not require BEST to reduce its investment appetite. – We have no plans to slow down—our goal for 2025 is to at least maintain last year’s record level of debt purchases. The funds raised from our corporate debt issuance will be used to acquire claim portfolios, both in Poland and abroad. Following our merger with Kredyt Inkaso, our operations will now extend to Italy, Romania, and Bulgaria. BEST is evolving into a regional player with a significantly larger scale of operations, better risk diversification, and an even stronger appeal to investors, adds Krzysztof Borusowski.

Subscriptions for series AC5 bonds will be accepted from 28 February to 11 March this year by Dom Maklerski Banku Ochrony Środowiska, Ipopema Securities, Michael/Ström Dom Maklerski and Noble Securities. The Series AC5 bond offering is part of a public bond issue programme with an aggregate nominal value of up to PLN 250 million carried out by BEST under a base prospectus approved by the Polish Financial Supervision Authority on 28 June 2024, including any supplements and update notices, and the final terms and conditions of the series AC5 issue.

**Calculated at WIBOR 3M as of 21 February 2025, at 5.87%. The actual interest rate on series AC5 bonds in the first interest period will be determined according to the base rate WIBOR 3M, plus a margin of 3.6 percentage points, as specified in the Final Terms of the issue of series AC5 bonds.

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Information on BEST S.A.

BEST Capital Group is one of the largest debt collection companies in Poland, and it invests actively in portfolios of non-performing debts using investment funds. BEST S.A. has been listed at the Warsaw Stock Exchange (GPW) since 1997.

BEST, as a member and co-founder of the Association of Financial Companies in Poland, and a co-founder and moderator of the Good Debt Collection Practice actively contributes to the development and shaping of the claims market in Poland.

For more information, visit www.best.com.pl or contact us:

This advertisement pertains to the public offering of Series AC5 bonds (‘Bonds’) issued under the bond issue programme established by BEST S.A. (‘Issuer’). In connection with this programme, the Issuer has prepared a base prospectus, which was approved by the Polish Financial Supervision Authority (‘PFSA’) on 28/06/2024, together with any published supplements to the base prospectus and any updates (‘Prospectus’). Please note that the PFSA’s approval of the Prospectus does not constitute an endorsement of the Bonds. Investing in the Bonds involves various risks inherent in debt securities and those associated with the Issuer’s business. These risks are detailed in the Prospectus under ‘Risk Factors’. Potential investors are encouraged to thoroughly review the Prospectus, any supplements, and the Final Terms and Conditions for the Bonds (‘Final Terms’) to fully understand the potential risks and rewards before making an investment decision. The Prospectus is available on the Issuer’s website at www.best.com.pl/prospekt, and the Final Terms can be found at www.best.com.pl/warunki-emisji. For additional reference, both the Prospectus and the Final Terms are also published on the website of Dom Maklerski Banku Ochrony Środowiska S.A. at https://bossa.pl/oferta/rynek-pierwotny/emisje/best-sa-seria-ac5. The Prospectus and the Final Terms are the sole binding documents governing the offering of the Bonds.

This advertisement is not intended to be distributed, either directly or indirectly, within the United States of America or any other countries where the public dissemination of this information may be restricted or prohibited by law.

Investing in bonds involves the risk of losing some or all of the invested money.