Przedsiebiorstwo Handlowe Best (FRA:N74) OCF Margin %: 30.12% (As of Mar. 2026) — 292% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:N74 Przedsiebiorstwo Handlowe Best SA FRA:N74
75 GF Score
Price €7.30
GF Value €7.55
! 12 Warning Signs
View Full Analysis

What is Przedsiebiorstwo Handlowe Best OCF Margin %?

Przedsiebiorstwo Handlowe Best FRA:N74 75 OCF Margin % is 30.12% as of Mar. 2026, which is 292% above its 10-year median of 7.69. GuruFocus rates FRA:N74 with a GF Score™ of 75/100 and a GF Value™ of €7.55. The stock has 12 warning signs investors should review. Among 534 Credit Services companies, Przedsiebiorstwo Handlowe Best ranks worse than 69.29% on this metric.

OCF Margin % is calculated as Cash Flow from Operations divided by its Revenue. Przedsiebiorstwo Handlowe Best's Cash Flow from Operations for the three months ended in Mar. 2026 was €47.9 Mil. Przedsiebiorstwo Handlowe Best's Revenue for the three months ended in Mar. 2026 was €159.2 Mil. Therefore, Przedsiebiorstwo Handlowe Best's OCF Margin % for the quarter that ended in Mar. 2026 was 30.12%.

As of today, Przedsiebiorstwo Handlowe Best's current OCF Yield % is -13.76%.

The historical rank and industry rank for Przedsiebiorstwo Handlowe Best's OCF Margin % or its related term are showing as below:

FRA:N74' s OCF Margin % Range Over the Past 10 Years
Min: -86.21   Med: 7.69   Max: 83.51
Current: -23.14


During the past 13 years, the highest OCF Margin % of Przedsiebiorstwo Handlowe Best was 83.51%. The lowest was -86.21%. And the median was 7.69%.

FRA:N74's OCF Margin % is ranked worse than
69.29% of 534 companies
in the Credit Services industry
Industry Median: 2.625 vs FRA:N74: -23.14


Przedsiebiorstwo Handlowe Best OCF Margin % Related Terms


Przedsiebiorstwo Handlowe Best OCF Margin % Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best's OCF Margin % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Przedsiebiorstwo Handlowe Best OCF Margin % Chart

Przedsiebiorstwo Handlowe Best Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
OCF Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 48.51 25.44 -46.10 -10.07 -33.69

Przedsiebiorstwo Handlowe Best Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
OCF Margin % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 14.78 -7.01 72.81 -196.67 30.12

FRA:N74 vs : OCF Margin % Comparison

For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best's OCF Margin %, along with its competitors' market caps and OCF Margin % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Przedsiebiorstwo Handlowe Best OCF Margin % vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's OCF Margin % distribution charts can be found below:

* The bar in red indicates where Przedsiebiorstwo Handlowe Best's OCF Margin % falls into.


FRA:N74
75GF Score
Przedsiebiorstwo Handlowe Best SA FRA:N74
OCF Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Przedsiebiorstwo Handlowe Best OCF Margin % Calculation

OCF Margin % is the ratio of Cash Flow from Operations divided by net sales or Revenue, usually presented in percent.

Przedsiebiorstwo Handlowe Best's OCF Margin for the fiscal year that ended in Dec. 2025 is calculated as

OCF Margin=Cash Flow from Operations (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=-163.611/485.603
=-33.69 %

Przedsiebiorstwo Handlowe Best's OCF Margin for the quarter that ended in Mar. 2026 is calculated as

OCF Margin=Cash Flow from Operations (Q: Mar. 2026 )/Revenue (Q: Mar. 2026 )
=47.937/159.152
=30.12 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about OCF Margin % →
What does a OCF Margin % of 30.12% mean?
Przedsiebiorstwo Handlowe Best (FRA:N74) has a OCF Margin % of 30.12% as of Mar. 2026. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Przedsiebiorstwo Handlowe Best and its competitors. This is 292% above median its historical median of 7.69. According to the industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #370 out of 534 companies in the Credit Services industry, placing it in the top 69.3%.
Is Przedsiebiorstwo Handlowe Best's OCF Margin % too high?
Przedsiebiorstwo Handlowe Best's current OCF Margin % of 30.12% is 292% above median its 10-year median of 7.69. The Credit Services industry median OCF Margin % is 2.63. Przedsiebiorstwo Handlowe Best's value of 30.12% is 1047.4% above this industry median. Based on the distribution chart, Przedsiebiorstwo Handlowe Best ranks #370 out of 534 companies in the Credit Services industry, which is below the industry midpoint. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's OCF Margin % compare to ?
According to the Credit Services industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #370 out of 534 companies for OCF Margin %. This places Przedsiebiorstwo Handlowe Best in the lower half of its industry. The industry median OCF Margin % is 2.63. Przedsiebiorstwo Handlowe Best's value of 30.12% is 1047.4% above this benchmark. While the company's 10-year median is 7.69 vs. the industry median of 2.63, Przedsiebiorstwo Handlowe Best has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good OCF Margin % for a Credit Services company?
The median OCF Margin % among Credit Services companies is 2.63, based on 534 companies in the industry. Companies in the top quartile (top 25%) have a OCF Margin % significantly above this median, while those in the bottom quartile fall well below. However, OCF Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Przedsiebiorstwo Handlowe Best's current OCF Margin % of 30.12% is 1047.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high OCF Margin % mean?
A high OCF Margin % can signal that a stock is expensive relative to its fundamentals. OCF Margin is the ratio of Cash Flow from Operations to Total Revenue. View historical data on Przedsiebiorstwo Handlowe Best and its competitors. For the Credit Services industry, the median OCF Margin % is 2.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Przedsiebiorstwo Handlowe Best's current OCF Margin % is 30.12%, which is 292% above median its own 10-year median of 7.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Przedsiebiorstwo Handlowe Best (FRA:N74) has a current OCF Margin % of 30.12%. The stock's GF Value™ is €7.55, compared to a current price of €7.30 — trading 3.3% below its estimated fair value. The current OCF Margin % is 30.12%, which is 292% above median its 10-year median of 7.69 and 1047.4% above the Credit Services industry median of 2.63. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 75/100 with 12 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is OCF Margin % calculated?
OCF Margin % is calculated from a company's financial statements. For Przedsiebiorstwo Handlowe Best (FRA:N74), the current OCF Margin % is 30.12% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Przedsiebiorstwo Handlowe Best (FRA:N74) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be undervalued. The current stock price of €7.30 is trading 3.3% below its estimated GF Value™ of €7.55.

Key valuation signals for FRA:N74:

  • OCF Margin %: 30.12% (292% above median its 10-year median of 7.69)
  • GF Value™: €7.55 vs. price of €7.30 (3.3% below fair value)
  • GF Score™: 75/100 with 12 warning signs
  • Industry Position: 1047.4% above the Credit Services median (#370 of 534)

No single metric tells the full story. See the FRA:N74 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Przedsiebiorstwo Handlowe Best Business Description

Comparable Companies
Other Exchanges BST:Poland
Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
75GF Score

Get the complete analysis for FRA:N74

OCF Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€7.30
Price
€7.55
GF Value