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BIRKBirkenstock Holding plc
$31.42$5.8B
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  4. Financial Ratios

Birkenstock Holding plc (BIRK) Financial Ratios

Latest Ratios: P/E Ratio 14.8x · EV/EBITDA 9.1x · ROE 13.0%. (2020–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

BIRK Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Market Cap$5.8B$8.4B$9.2B————
Enterprise Value$6.9B$9.4B$10.2B————
P/E Ratio →14.7624.2048.32————
P/S Ratio2.424.025.12————
P/B Ratio1.893.103.52————
P/FCF17.6129.2826.06————
P/OCF13.6022.6121.57————

P/E links to full P/E history page with 30-year chart

BIRK EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
EV / Revenue—4.495.67————
EV / EBITDA9.1314.2119.60————
EV / EBIT11.0217.2725.45————
EV / FCF—32.6828.86————

BIRK Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Gross Margin59.1%59.1%58.8%62.1%60.3%56.7%35.7%
Operating Margin26.2%26.2%23.3%17.5%29.2%23.9%-5.9%
Net Profit Margin16.6%16.6%10.6%5.0%15.1%12.1%-14.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
ROE13.0%13.0%7.6%3.2%8.5%9.5%-26.7%
ROA7.1%7.1%3.9%1.6%4.1%4.6%-13.2%
ROIC11.3%11.3%8.3%4.8%6.9%8.1%-6.1%
ROCE12.3%12.3%9.5%5.8%8.6%9.9%-6.7%

BIRK Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Debt / Equity0.480.480.510.810.870.930.55
Debt / EBITDA1.971.972.585.684.626.7165.88
Net Debt / Equity—0.360.380.670.740.820.31
Net Debt / EBITDA1.481.481.904.683.935.8837.14
Debt / FCF—3.402.806.2910.8110.570.73
Interest Coverage7.227.223.712.254.032.89-0.49

BIRK Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Current Ratio2.812.812.602.852.962.792.24
Quick Ratio1.261.261.201.281.311.420.99
Cash Ratio0.750.750.820.930.950.900.57
Asset Turnover—0.420.370.310.260.230.91
Inventory Turnover1.221.221.190.950.921.162.21
Days Sales Outstanding—32.9628.7728.9328.9848.9432.96

BIRK Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Dividend Yield———————
Payout Ratio—————134.1%—

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Earnings Yield6.8%4.1%2.1%————
FCF Yield5.7%3.4%3.8%————
Buyback Yield3.8%2.3%0.0%————
Total Shareholder Yield3.8%2.3%0.0%————
Shares Outstanding—$187M$188M$183M$183M$183M$188M

Key Metrics

Growth RegimeDecelerating
ProfitabilityModerate
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Margin compression from fixed-cost ramp

Premium Valuation vs. Cyclical Peers

BIRK trades at a forward P/E of 17.46 and EV/EBITDA of 10.28, a significant premium to footwear peers like Deckers (7.71) and Crocs (7.72), suggesting the market prices it as a durable luxury brand rather than a cyclical apparel play.

The valuation premium implies investors are assigning a higher terminal growth rate and lower risk profile to Birkenstock than to its direct operational peers. This appears to be driven by the 'functional utility' thesis and the company's high gross margin, which at 59.1% is structurally superior to most of the peer group. However, the premium is vulnerable if the 'ugly-cool' trend normalizes or if the company fails to execute its DTC transition without eroding brand equity.

Gross Margin Volatility Amidst DTC Shift

Gross margin has swung from 50.2% in 2026Q2 to 55.8% in 2026Q3, indicating that while the premium pricing power is intact, the cost structure is highly sensitive to production ramp-up at the new Pasewalk facility and raw material inputs.

The volatility in gross margin, rather than a steady trend, suggests the company is in a transitional phase where fixed-cost absorption is not yet optimized. The operating margin of 28.8% in 2026Q3, while strong, has compressed from 31.2% a year prior, indicating that SG&A growth is outpacing revenue gains. This margin profile warrants monitoring, as the path to sustained profitability depends on scaling the DTC channel without a corresponding surge in customer acquisition costs.

ROIC Lagging Profitability Metrics

Despite robust gross margins, ROIC has averaged only 2.7% over the past ten quarters, significantly below the ROE of 3.0%, suggesting that the company's asset-heavy, vertically integrated model is not yet generating commensurate returns on its invested capital.

The low ROIC relative to profitability metrics indicates that the substantial investment in German manufacturing facilities and intangible assets is diluting capital efficiency. This is a critical metric to watch, as the company's long-term value creation depends on improving asset turnover and leveraging its fixed-cost base. The current return profile suggests the business is still in an investment phase, with the Pasewalk facility likely acting as a drag on near-term capital efficiency.

Working Capital Swings Mask Core Efficiency

The cash conversion cycle has been highly erratic, ranging from 229 days in 2026Q3 to 399 days in 2025Q1, driven primarily by massive swings in days inventory outstanding that reflect seasonal production and wholesale shipment patterns.

The extreme volatility in the CCC, particularly the DIO component, indicates that working capital management is a primary driver of cash flow timing and is not indicative of a structural efficiency problem. The DSO and DPO metrics are relatively stable, suggesting that the company maintains consistent terms with customers and suppliers. The key efficiency challenge appears to be managing the production ramp-up and inventory build for seasonal demand without tying up excessive capital.

Leverage Spike Funded Cash Accumulation

The Debt-to-Equity ratio surged to 0.69 in 2026Q3 from 0.47 in the prior quarter, coinciding with a $500M increase in total debt that appears to have been used to fund a substantial cash build, raising questions about the strategic intent and cost of this new leverage.

The leverage spike, while still manageable with an interest coverage ratio of 4.81, represents a meaningful shift in the capital structure. The fact that this debt increase was paired with a large cash accumulation suggests it may have been opportunistic or related to a specific corporate action, rather than a response to operational need. Investors should monitor the terms and cost of this debt, as it increases the company's financial risk profile in a potential demand downturn.

The Misapplied 'Cyclical' Multiple

The most commonly misapplied ratio is the P/E multiple, which investors often benchmark against cyclical footwear peers, obscuring Birkenstock's structural advantages in pricing power and customer retention that are more akin to a staple or luxury brand.

Using a standard footwear P/E comparison fails to account for the company's unique 'functional utility' positioning, which creates a more durable demand floor than fashion-driven brands. A more appropriate metric would be EV/EBITDA adjusted for the company's high gross margin and lower capital intensity relative to its asset base. Alternatively, analyzing the price-to-free-cash-flow ratio over a full business cycle would better capture the cash generation potential once the current investment phase in manufacturing capacity is complete.

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Includes 30+ ratios · 6 years · Updated daily

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BIRK — Frequently Asked Questions

Quick answers to the most common questions about buying BIRK stock.

What is Birkenstock Holding plc's P/E ratio?

Birkenstock Holding plc's current P/E ratio is 14.8x. The historical average is 36.3x.

What is Birkenstock Holding plc's EV/EBITDA?

Birkenstock Holding plc's current EV/EBITDA is 9.1x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 16.9x.

What is Birkenstock Holding plc's ROE?

Birkenstock Holding plc's return on equity (ROE) is 13.0%. The historical average is 2.5%.

Is BIRK stock overvalued?

Based on historical data, Birkenstock Holding plc is trading at a P/E of 14.8x. Compare with industry peers and growth rates for a complete picture.

What are Birkenstock Holding plc's profit margins?

Birkenstock Holding plc has 59.1% gross margin and 26.2% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Birkenstock Holding plc have?

Birkenstock Holding plc's Debt/EBITDA ratio is 2.0x, indicating moderate leverage. A ratio below 2x is generally considered financially healthy.