Birkenstock Holding plc (BIRK) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q1'22 |
|---|
| Total Current Assets | 1.42B | 1.25B | 1.28B | 1.26B | 1.25B | 1.16B | 1.16B | 1.27B | 1.08B | 941.34M | 1.08B | 1.06B | 978.59M | 307.08M | 959.91M | 235.34M |
| Cash & Short-Term Investments | 201.68M | 229.23M | 340.82M | 261.83M | 235.4M | 298.59M | 368.36M | 404.35M | 175.73M | 169.38M | 354.06M | 289.61M | 171.66M | 307.08M | 307.08M | 235.34M |
| Cash Only | 201.68M | 229.23M | 329.07M | 261.83M | 235.4M | 298.59M | 355.84M | 404.35M | 175.73M | 169.38M | 344.41M | 289.61M | 171.66M | -307.08M | 307.08M | -235.34M |
| Short-Term Investments | 0 | 0 | 11.76M | 0 | 0 | 0 | 12.51M | 0 | 0 | 0 | 9.65M | 0 | 0 | 614.16M | 0 | 470.69M |
| Accounts Receivable | 303.13M | 122.44M | 189.38M | 248.77M | 260.15M | 91.86M | 142.26M | 210.46M | 209.94M | 89.61M | 118.23M | 167.48M | 171.56M | 0 | 62.53M | 0 |
| Days Sales Outstanding | 30.47 | 35.69 | 38.29 | 36.46 | 27.58 | 29.77 | 35.6 | 33.87 | 28.32 | 31.56 | 35.09 | 32.6 | 158.26 | - | 70.97 | - |
| Inventory | 845.59M | 831.92M | 704.42M | 672.45M | 699.82M | 719.57M | 624.81M | 619.13M | 650.96M | 644.37M | 595.09M | 571.61M | 588.41M | 0 | 535.61M | 0 |
| Days Inventory Outstanding | 241.25 | 397.13 | 287.48 | 248.8 | 263.12 | 430.4 | 305.93 | 252.54 | 280.54 | 482.95 | 414.16 | 291.4 | 1.34K | - | 1.69K | - |
| Other Current Assets | 64.93M | 61.73M | 19.42M | 74.7M | 53.82M | 52.3M | 10.34M | 33.09M | 39.05M | 37.99M | 3.88M | 35.6M | 46.96M | 0 | 44.84M | 0 |
| Total Non-Current Assets | 3.75B | 3.7B | 3.67B | 3.65B | 3.78B | 3.84B | 3.72B | 3.78B | 3.77B | 3.72B | 3.75B | 3.69B | 3.66B | -307.08M | 3.83B | -235.34M |
| Property, Plant & Equipment | 600.28M | 569.73M | 537.26M | 517.31M | 510.59M | 502.29M | 490.18M | 475.38M | 467.99M | 443.55M | 409.04M | 388.41M | 349.33M | 0 | 318.53M | 0 |
| Fixed Asset Turnover | 1.07x | 0.73x | 1.00x | 1.24x | 1.13x | 0.73x | 0.94x | 1.20x | 1.06x | 0.71x | 0.94x | 1.28x | 1.13x | - | 1.01x | - |
| Goodwill | 1.53B | 1.51B | 1.51B | 1.52B | 1.58B | 1.61B | 1.55B | 1.58B | 1.58B | 1.56B | 1.59B | 1.58B | 1.59B | 0 | 1.67B | 0 |
| Intangible Assets | 1.58B | 1.57B | 1.58B | 1.59B | 1.66B | 1.7B | 1.64B | 1.68B | 1.68B | 1.66B | 1.71B | 1.69B | 1.7B | 0 | 1.82B | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 3.29M | 0 | 0 | 0 | 4.17M | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 24.81M | 39.35M | 28.43M | 30.88M | 29.11M | 34.58M | 34.06M | 37.28M | 50.62M | 52.05M | 34.06M | 32.06M | 22.06M | -307.08M | 16.11M | -235.34M |
| Total Assets | 5.17B | 4.95B | 4.94B | 4.91B | 5.03B | 5.01B | 4.88B | 5.04B | 4.85B | 4.66B | 4.83B | 4.75B | 4.64B | 0 | 4.79B | 0 |
| Asset Turnover | 0.12x | 0.08x | 0.11x | 0.13x | 0.11x | 0.07x | 0.09x | 0.11x | 0.10x | 0.06x | 0.08x | 0.10x | 0.09x | - | 0.07x | - |
| Asset Growth % | 2.87% | -1.11% | 1.17% | -2.68% | 3.67% | 7.34% | 1.19% | 6.07% | 4.59% | - | - | - | - | - | - | - |
| Total Current Liabilities | 480.45M | 397.68M | 453.67M | 452.5M | 408.49M | 409.11M | 447.89M | 435.18M | 374.76M | 318.63M | 378.58M | 376.19M | 325.6M | 0 | 323.97M | 0 |
| Accounts Payable | 142.27M | 115.75M | 72.12M | 157.73M | 128.63M | 116.81M | 74.68M | 146.76M | 121.32M | 104.22M | 79.56M | 139.03M | 106.39M | 0 | 57.34M | 0 |
| Days Payables Outstanding | 37.11 | 48.56 | 47.99 | 51.92 | 45.5 | 61.3 | 54.46 | 53.3 | 48.85 | 71.61 | 77.59 | 61.65 | 242.35 | - | 180.78 | - |
| Short-Term Debt | 67.05M | 11.39M | 17.13M | 15.57M | 29.72M | 23.21M | 24.67M | 17.14M | 29.11M | 23.41M | 37.34M | 27.37M | 42.09M | 0 | 56.73M | 0 |
| Deferred Revenue (Current) | 9.66M | 11.28M | 6.2M | 9.88M | 4.91M | 10.93M | 8M | 10.37M | 9.88M | 14.99M | 9.7M | 12.97M | 4.03M | 0 | 4M | 0 |
| Other Current Liabilities | 162.51M | 109.53M | 96.36M | 96.06M | 88.27M | 78.47M | 52.32M | 58.84M | 41.2M | 37.51M | 128.65M | 60.48M | 52.02M | 0 | 139.81M | 0 |
| Current Ratio | 2.95x | 3.13x | 2.81x | 2.78x | 3.06x | 2.84x | 2.60x | 2.91x | 2.87x | 2.95x | 2.85x | 2.83x | 3.01x | - | 2.96x | - |
| Quick Ratio | 1.19x | 1.04x | 1.26x | 1.29x | 1.34x | 1.08x | 1.20x | 1.49x | 1.13x | 0.93x | 1.28x | 1.31x | 1.20x | - | 1.31x | - |
| Cash Conversion Cycle | 234.61 | 384.26 | 277.78 | 233.34 | 245.2 | 398.87 | 287.07 | 233.1 | 260.02 | 442.9 | 371.65 | 262.35 | 1.26K | - | 1.58K | - |
| Total Non-Current Liabilities | 1.79B | 1.78B | 1.77B | 1.82B | 1.82B | 1.85B | 1.81B | 1.97B | 1.92B | 1.88B | 2.05B | 2B | 2.01B | 0 | 2.11B | 0 |
| Long-Term Debt | 1.13B | 1.13B | 1.1B | 1.17B | 1.17B | 1.15B | 1.14B | 1.33B | 1.3B | 1.29B | 1.79B | 1.8B | 1.83B | 0 | 1.92B | 0 |
| Capital Lease Obligations | 174.28M | 158.91M | 149.34M | 143.99M | 148.3M | 149.38M | 143.2M | 138.56M | 139.2M | 124.32M | 103.05M | 99.8M | 85M | 0 | 89.91M | 0 |
| Deferred Tax Liabilities | 170.17M | 165.1M | 163.43M | 157.22M | 142.06M | 133.97M | 131M | 124.84M | 112.25M | 109.54M | 109.79M | 97.7M | 83.05M | 0 | 0 | 0 |
| Other Non-Current Liabilities | 306.18M | 317.46M | 339.93M | 341.25M | 348.93M | 399.27M | 382.76M | 363.51M | 355.24M | 342.44M | 37.77M | 8.37M | 7.96M | 0 | 92.89M | 0 |
| Total Liabilities | 2.27B | 2.18B | 2.22B | 2.27B | 2.23B | 2.26B | 2.26B | 2.4B | 2.29B | 2.2B | 2.43B | 2.38B | 2.33B | 0 | 2.43B | 0 |
| Total Debt | 1.37B | 1.35B | 1.31B | 1.37B | 1.39B | 1.37B | 1.35B | 1.52B | 1.5B | 1.47B | 1.95B | 1.95B | 1.99B | 0 | 2.04B | 0 |
| Net Debt | 1.17B | 1.12B | 980.36M | 1.1B | 1.16B | 1.07B | 994.23M | 1.11B | 1.33B | 1.3B | 1.61B | 1.67B | 1.81B | 307.08M | 1.74B | 235.34M |
| Debt / Equity | 0.47x | 0.49x | 0.48x | 0.52x | 0.50x | 0.50x | 0.51x | 0.57x | 0.59x | 0.60x | 0.81x | 0.82x | 0.86x | - | 0.87x | - |
| Debt / EBITDA | 6.97x | 12.41x | 9.09x | 6.04x | 6.86x | 15.14x | 10.66x | 8.41x | 9.58x | 25.03x | 41.84x | 14.04x | 16.07x | - | 18.33x | - |
| Net Debt / EBITDA | 5.94x | 10.30x | 6.81x | 4.88x | 5.70x | 11.83x | 7.85x | 6.16x | 8.46x | 22.15x | 34.47x | 11.96x | 14.68x | 2.20x | 15.58x | 2.33x |
| Interest Coverage | 4.80x | 8.56x | 15.73x | 10.82x | 6.85x | 2.58x | 137.08x | 3.49x | 4.84x | 0.99x | 0.86x | 4.42x | 3.49x | 4.75x | - | - |
| Total Equity | 2.9B | 2.77B | 2.72B | 2.63B | 2.79B | 2.75B | 2.63B | 2.64B | 2.55B | 2.46B | 2.4B | 2.37B | 2.3B | 2.36B | 2.36B | 2.06B |
| Equity Growth % | 3.7% | 0.85% | 3.72% | -0.33% | 9.35% | 11.65% | 9.35% | 11.32% | 10.97% | - | - | - | - | 14.21% | - | - |
| Book Value per Share | 15.75 | 14.80 | 14.80 | 14.12 | 14.87 | 14.63 | 13.98 | 14.06 | 13.60 | 13.11 | 13.14 | 12.99 | 12.60 | 12.90 | 12.90 | 11.30 |
| Total Shareholders' Equity | 2.9B | 2.77B | 2.72B | 2.63B | 2.79B | 2.75B | 2.63B | 2.64B | 2.55B | 2.46B | 2.4B | 2.37B | 2.3B | 2.36B | 2.36B | 2.06B |
| Common Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 182.72M | 182.72M | 182.72M | 0 | 182.72M | 0 |
| Retained Earnings | 899.26M | 816.46M | 765.9M | 672.04M | 542.81M | 437.7M | 417.58M | 365.11M | 290.47M | 218.82M | 225.98M | 254.26M | 191.16M | 0 | 150.95M | 0 |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | -355.77M | -355.77M | -343.64M | -343.64M | -343.64M | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 2.57M | -36.79M | -35.48M | -31.94M | 81.62M | 142.48M | 38.95M | 95.48M | 83.13M | 62.52M | 97.51M | 41.28M | 33.36M | 2.36B | 129.76M | 2.06B |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |