Birks Group Inc. (BGI) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q4'25 | Q2'25 | Q4'24 | Q2'24 | Q4'23 | Q2'23 | Q4'22 | Q2'22 | Q4'21 | Q2'21 | Q4'20 | Q2'20 | Q4'19 | Q2'19 | Q4'18 | Q2'18 | Q4'17 | Q2'17 | Q4'16 |
|---|
| Total Current Assets | 133.32M | 126.47M | 117.19M | 112.22M | 105.8M | 103.69M | 94.23M | 90.78M | 101.47M | 108.95M | 111.04M | 110.49M | 111.4M | 98.4M | 97.21M | 97.13M | 221.02M | 199.72M | 209.13M | 197.65M |
| Cash & Short-Term Investments | 2.17M | 1.51M | 1.79M | 1.78M | 1.99M | 1.26M | 1.58M | 2.01M | 2.68M | 1.81M | 2.41M | 565K | 1.59M | 1.18M | 1.22M | 1.01M | 3.07M | 2.59M | 5.13M | 3.04M |
| Cash Only | 2.17M | 1.51M | 1.79M | 1.78M | 1.99M | 1.26M | 1.58M | 2.01M | 2.68M | 1.81M | 2.41M | 565K | 1.59M | 1.18M | 1.22M | 1.01M | 3.07M | 2.59M | 5.13M | 3.04M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 5.77M | 6.61M | 7M | 8.46M | 9.02M | 11.38M | 12.12M | 8.04M | 8.13M | 7.31M | 6.27M | 6.02M | 6.16M | 3.54M | 3.99M | 5.84M | 5.59M | 18.08M | 13.26M | 13.36M |
| Days Sales Outstanding | 6.01 | 6.36 | 8.8 | 8.18 | 10.6 | 12.93 | 11.49 | 7.62 | 8.32 | 7.2 | 9.84 | 6.61 | 5.18 | 4.17 | 6.53 | 6.4 | 16.6 | 17.36 | 16.81 | 5.79 |
| Inventory | 123.46M | 116.28M | 105.61M | 99.07M | 92.03M | 88.36M | 77.88M | 78.91M | 88.53M | 97.79M | 100.33M | 101.9M | 101.66M | 91.54M | 88.62M | 84.97M | 89.31M | 176.12M | 187.76M | 178.92M |
| Days Inventory Outstanding | 179.43 | 161.61 | 191.12 | 145.38 | 159.03 | 155.36 | 154.94 | 137.92 | 170.94 | 172.05 | 269.92 | 177.83 | 167.2 | 164.01 | 186.99 | 153.22 | 310.37 | 332.7 | 392.58 | 132.24 |
| Other Current Assets | 1.91M | 2.07M | 0 | 3.46M | 0 | 5.14M | 0 | 0 | 0 | 4.25M | 0 | 0 | 0 | 0 | 0 | 4.36M | 121.16M | 106.9M | 0 | 2.99M |
| Total Non-Current Assets | 79.87M | 69.61M | 75.86M | 91.05M | 91.5M | 93.29M | 92.55M | 92.48M | 93.46M | 92.73M | 94.94M | 100.16M | 101.29M | 35.4M | 30.87M | 23.34M | 21.91M | 38.9M | 40.01M | 42.02M |
| Property, Plant & Equipment | 68.61M | 60.34M | 61.08M | 77.47M | 79.09M | 82.33M | 82M | 80.85M | 82.19M | 82.17M | 85.28M | 90.68M | 93.01M | 29.73M | 24.06M | 19.46M | 17.77M | 30.66M | 38.39M | 38.19M |
| Fixed Asset Turnover | 1.46x | 1.61x | 1.16x | 1.25x | 1.09x | 1.01x | 0.98x | 1.19x | 1.03x | 1.03x | 0.65x | 0.92x | 1.39x | 3.06x | 3.16x | 4.38x | 2.69x | 2.39x | 1.89x | 5.16x |
| Goodwill | 677K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 876.27K | -293.2K | 230.17K | 235.12K | 236.05K |
| Intangible Assets | 2.73M | 3.02M | 8.11M | 7.89M | 7.57M | 7M | 5.96M | 6.03M | 5.52M | 4.89M | 4.93M | 4.94M | 4.37M | 4.4M | 5.89M | 3.01M | 4.43M | 690K | 747K | 792K |
| Long-Term Investments | 6.49M | 5.17M | 5.34M | 4.12M | 3.33M | 1.96M | 943K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 1.37M | 1.08M | 1.32M | 1.57M | 1.51M | 2M | 3.64M | 5.6M | 5.74M | 5.67M | 4.72M | 4.54M | 3.91M | 1.27M | 926K | 0 | 7.44K | 253.38K | 635.02K | 2.8M |
| Total Assets | 213.19M | 196.08M | 193.05M | 203.27M | 197.3M | 196.98M | 186.78M | 183.26M | 194.93M | 201.68M | 205.98M | 210.65M | 212.69M | 133.79M | 128.08M | 120.47M | 242.93M | 238.63M | 249.14M | 239.67M |
| Asset Turnover | 0.46x | 0.50x | 0.40x | 0.49x | 0.45x | 0.43x | 0.43x | 0.51x | 0.43x | 0.42x | 0.27x | 0.40x | 0.49x | 0.63x | 0.55x | 0.45x | 0.27x | 0.34x | 0.30x | 0.83x |
| Asset Growth % | 10.44% | -3.54% | -2.16% | 3.19% | 5.63% | 7.49% | -4.18% | -9.13% | -5.37% | -4.26% | -3.16% | 57.44% | 66.06% | 11.06% | -47.27% | -49.51% | -2.5% | -0.43% | 0.92% | 4.91% |
| Total Current Liabilities | 152.12M | 149.59M | 135.85M | 123.28M | 114.86M | 112.06M | 94.4M | 88.88M | 103.56M | 111.83M | 111.58M | 116.77M | 112.73M | 90.94M | 82.74M | 74.28M | 216.15M | 171.08M | 176.42M | 161.8M |
| Accounts Payable | 56.95M | 58.11M | 45.25M | 43.01M | 38.56M | 37.65M | 26.88M | 28.29M | 34.66M | 37.98M | 36.16M | 48.18M | 40.13M | 33.26M | 27.16M | 26.36M | 28.49M | 24.64M | 63.54M | 60.66M |
| Days Payables Outstanding | 86.12 | 75.29 | 82.42 | 62.06 | 67.19 | 60.3 | 54.52 | 51.85 | 66.63 | 64.38 | 112.57 | 77.16 | 63.52 | 55.01 | 57.66 | 48.22 | 62.12 | 80.62 | 132.97 | 43.17 |
| Short-Term Debt | 78.47M | 78.49M | 76.3M | 67.72M | 63.85M | 60.02M | 53.85M | 45.29M | 51.54M | 56.35M | 59.95M | 58.1M | 60.53M | 48.01M | 46.95M | 40.3M | 68.99M | 97.68M | 102.69M | 89.41M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 6.83M | 5.3M | 0 | 0 |
| Other Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.57M | 0 | 0 | 900K | 0 | 100K | 111.84M | -5.93M | 0 | 0 |
| Current Ratio | 0.88x | 0.85x | 0.86x | 0.91x | 0.92x | 0.93x | 1.00x | 1.02x | 0.98x | 0.97x | 1.00x | 0.95x | 0.99x | 1.08x | 1.17x | 1.31x | 1.02x | 1.17x | 1.19x | 1.22x |
| Quick Ratio | 0.06x | 0.07x | 0.09x | 0.11x | 0.12x | 0.14x | 0.17x | 0.13x | 0.12x | 0.10x | 0.10x | 0.07x | 0.09x | 0.08x | 0.10x | 0.16x | 0.61x | 0.14x | 0.12x | 0.12x |
| Cash Conversion Cycle | 99.32 | 92.68 | 117.51 | 91.5 | 102.44 | 107.99 | 111.91 | 93.69 | 112.63 | 114.88 | 167.19 | 107.28 | 108.86 | 113.17 | 135.86 | 111.39 | 264.85 | 269.44 | 276.42 | 94.86 |
| Total Non-Current Liabilities | 81.61M | 64.5M | 65.42M | 85.14M | 84.47M | 85.53M | 88M | 88.52M | 91.81M | 91.27M | 93.76M | 90.48M | 88.29M | 29.08M | 23.62M | 13.67M | 15.42M | 50.48M | 64.91M | 67.87M |
| Long-Term Debt | 35.51M | 21.37M | 22.48M | 22.59M | 23.2M | 22.18M | 22.02M | 21.37M | 22.39M | 23.06M | 23.55M | 16.22M | 14.47M | 16.11M | 14.48M | 4.85M | 6.61M | 40.71M | 58.53M | 61.66M |
| Capital Lease Obligations | 43.77M | 38.63M | 38.68M | 59.88M | 59.57M | 62.99M | 65.61M | 66.76M | 67.86M | 66.71M | 69.19M | 72.64M | 71.63M | 476K | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 2.32M | 4.5M | 4.26M | 2.67M | 1.7M | 358K | 373K | 389K | 1.56M | 1.5M | 1.02M | 1.62M | 2.19M | 12.49M | 9.14M | 8.82M | 8.81M | 9.78M | 6.38M | 6.21M |
| Total Liabilities | 233.73M | 214.09M | 201.27M | 208.42M | 199.33M | 197.58M | 182.4M | 177.4M | 195.37M | 203.1M | 205.34M | 207.24M | 201.02M | 120.01M | 106.36M | 87.95M | 231.57M | 221.56M | 241.33M | 229.67M |
| Total Debt | 166.97M | 145.42M | 145.79M | 156.62M | 153.21M | 151.95M | 148.32M | 140.38M | 148.32M | 152.42M | 158.44M | 152.78M | 151.09M | 64.13M | 61.43M | 45.21M | 75.6M | 138.38M | 161.22M | 151.07M |
| Net Debt | 164.8M | 143.91M | 144M | 154.84M | 151.22M | 150.69M | 146.75M | 138.36M | 145.64M | 150.61M | 156.04M | 152.21M | 149.5M | 62.95M | 60.21M | 44.2M | 72.53M | 135.79M | 156.1M | 148.03M |
| Debt / Equity | - | - | - | - | - | - | 33.86x | 23.94x | - | - | 247.18x | 44.80x | 12.95x | 4.65x | 2.83x | 1.39x | 6.66x | 8.11x | 20.64x | 15.11x |
| Debt / EBITDA | 47.11x | - | 42.48x | 36.98x | 42.38x | - | 76.18x | 29.37x | 29.68x | 152.73x | 662.95x | - | 432.93x | - | - | - | - | 689.56x | - | 9.28x |
| Net Debt / EBITDA | 46.50x | - | 41.96x | 36.56x | 41.83x | - | 75.37x | 28.95x | 29.14x | 150.91x | 652.87x | - | 428.38x | - | - | - | - | 676.64x | - | 9.09x |
| Interest Coverage | -0.05x | -0.12x | -0.07x | 0.21x | 0.20x | -1.28x | -0.38x | 0.36x | 1.24x | -0.25x | -1.16x | -1.51x | -0.85x | -0.75x | - | -5.86x | - | - | - | - |
| Total Equity | -20.54M | -18.01M | -8.23M | -5.15M | -2.03M | -603K | 4.38M | 5.86M | -441K | -1.42M | 641K | 3.41M | 11.67M | 13.78M | 21.72M | 32.53M | 11.36M | 17.06M | 7.81M | 10M |
| Equity Growth % | -149.64% | -249.8% | -305.02% | -753.9% | -146.37% | -110.28% | 1093.2% | 512.38% | -168.8% | -141.7% | -94.51% | -75.26% | -46.27% | -57.63% | 91.27% | 90.61% | 45.4% | 70.64% | 95.24% | 179.41% |
| Book Value per Share | -1.05 | -0.92 | -0.43 | -0.27 | -0.11 | -0.03 | 0.24 | 0.31 | -0.02 | -0.08 | 0.04 | 0.19 | 0.65 | 0.77 | 1.21 | 1.81 | 0.63 | 0.95 | 0.43 | 0.56 |
| Total Shareholders' Equity | -20.54M | -18.01M | -8.23M | -5.15M | -2.03M | -603K | 4.38M | 5.86M | -441K | -1.42M | 641K | 3.41M | 11.67M | 13.78M | 21.72M | 32.53M | 11.36M | 17.06M | 7.81M | 10M |
| Common Stock | 100.61M | 100.61M | 99.22M | 98.48M | 98.43M | 96.77M | 96.28M | 95.64M | 95.12M | 95.12M | 93.37M | 93.37M | 93.36M | 93.35M | 93.35M | 89.88M | 86.34M | 92.82M | 91.51M | 90.34M |
| Retained Earnings | -140.85M | -138.29M | -128.56M | -125.48M | -122.33M | -120.84M | -115.41M | -113.41M | -113.71M | -114.7M | -111.69M | -108.86M | -100.67M | -98.47M | -90.59M | -80.35M | -97.07M | -98.58M | -106.28M | -102.35M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | -10K | -44K | 26K | 22K | -9K | -36K | -111K | -30K | -106K | -97K | -169K | -227K | -156K | -212K | -132K | 1.87M | 1.63M | 992.18K | 1.19M | 955.36K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |