BEST S A : launches a public bond issue

A leading company in the debt management industry will offer investors 4.5-year bonds worth PLN 30 million. Their interest rate, based on the WIBOR 3M rate increased by 5% margin, may reach 11.72%* in the first interest period. Subscriptions for BEST S.A. bonds will be accepted from 8 to 23 August this year, and the issue price of the bonds will depend on the date of subscription.

BEST S.A. offers to investors 300,000 Z4 series bonds with a par value of PLN 100 each. The bond coupons will be paid quarterly and their redemption will take place on 25 February 2028. Bonds will be listed on the Catalyst market.

The issue price of the bonds for subscriptions made on 8-11 August will be PLN 99.40. For subscriptions made from 12 to 15 August, the price has been set at PLN 99.70, and on 16-23 August at PLN 100.00.

- In response to high investor interest in BEST series Z3 bonds, which offer ended with a 39% reduction in subscriptions, we decided to return to the bond market immediately and increase the value of the offer by half. We hope that the attractive terms of the issue, combined with the numerous business assets of the BEST Group, will lead to high investor interest.

- says Krzysztof Borusowski, President of BEST.

Subscriptions for Z4 series bonds are accepted from 8 to 23 August 2023 by Dom Maklerski Banku Ochrony Środowiska, Dom Maklerski Banku BPS, Ipopema Securities, Michael / Ström Dom Maklerski and Noble Securities.

Z4 series bonds offering is part of the public programme for the bond issue with a total par value of PLN 250 million, which is carried out by BEST based on the base prospectus approved by the Polish Financial Supervision Authority on 4 November 2022 together with any supplements and update notices, and the final terms and conditions of the series Z4 issue.

Schedule for the public offering of BEST S.A. bonds Subscription opening date 8 August 2023 Subscription closing date: 23 August 2023 Allotment date | Interest accrual commencement date 25 August 2023 Expected issue date 11 September 2023 Expected first quotation date 18 September 2023

*Calculated at WIBOR 3M of 6.72% as of 27 July 2023. The actual interest rate on Z4 series bonds in the first interest period will be determined according to the base rate WIBOR 3M as of 17 August 2023 , plus a margin of 5 percentage points, as specified in the Final Terms of the issue of Z4 series bonds.

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About BEST S.A.

The BEST Corporate Group is one of the largest debt collection companies in Poland, and it invests actively in non-performing claims portfolios using securitisation 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.

In 2022, repayments from the managed debt portfolios due to the BEST CG reached nearly PLN 420 million, operating revenues amounted to PLN 454 million and adjusted cash EBITDA amounted to PLN 200 million.

For more information, visitwww.best.com.plor contact us:

Błażej Dowgielski MakMedia Group Tel.: [phone] e-mail:[e-mail]

Michał Makarczyk MakMedia Group Tel.: [phone] e-mail:[e-mail]

This advertisement is published in connection with the public offering of Z4 series bonds ("Bonds") issued by BEST S.A. ("Issuer") as part of the Issuer's issue programme. In connection with the Programme, the Issuer has drawn up a base prospectus, which was approved by the Polish Financial Supervision Authority ("PFSA") on 4 November 2022, further supplemented by a supplement approved by the PFSA on 20 April 2023 ("Prospectus"). The approval of the Prospectus by the Polish Financial Supervision Authority should not be understood as support for the Bonds. Investing in the Bonds offered based on the Prospectus involves a number of risks inherent in debt securities and associated with the Issuer's business. These risks are described in the "Risk factors" section of the Prospectus. It is recommended that potential buyers of the Bonds first read the Prospectus, together with any supplements and updates, and the final terms and conditions of the Bonds (Final Terms and Conditions) before making an investment decision, so that they fully understand any potential risks and benefits of investing in the Bonds. The prospectus has been published on the Issuer's website at www.best.com.pl/prospekt, and the Final Terms have been published on the Issuer's website at www.best.com.pl/warunki-emisji. In addition, for information purposes, the Prospectus and the Final Terms have been published on the website of Dom Maklerski Banku Ochrony Środowiska S.A. athttps://bossa.pl/oferta/rynek-pierwotny/emisje/best-sa-seria-z4. The Prospectus and the Final Terms are the only binding documents concerning the offer of Bonds.

This advertisement is intended to be disseminated, directly or indirectly, in the territory of or to the United States of America, or any other countries where the public dissemination of the information contained herein may be subject to restrictions or may be prohibited by law.

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