BIRKS GROUP INC.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
ASSETS
Current assets:
Cash and Cash Equivalents, at Carrying Value $2.3m $1.9m $779k $1.2m $565k $1.8m $2.0m $1.3m $1.8m $1.5m
Prepaid Expense and Other Assets, Current $1.8m $2.2m $3.8m $2.1m $2.0m $2.0m $1.8m $2.7m $2.9m $2.1m
Inventory, Net $137.8m $132.1m $65.8m $91.5m $101.9m $97.8m $78.9m $88.4m $99.1m $116.3m
Assets, Current $152.3m $149.8m $75.2m $98.4m $110.5m $108.9m $90.8m $103.7m $112.2m $126.5m
Property, Plant and Equipment, Net $29.4m $23.0m $15.1m $29.7m $26.6m $24.5m $22.8m $26.8m $25.7m $25.4m
Intangible Assets, Net (Excluding Goodwill) $792k $690k $3.0m $4.4m $4.9m $4.9m $6.0m $7.0m $7.9m
Operating Lease, Right-of-Use Asset $0 $64.1m $57.7m $58.1m $55.5m $51.8m $35.0m
Other Assets, Noncurrent $2.2m $190k
Accounts Receivable, after Allowance for Credit Loss, Current $10.3m $13.6m
Accrued Liabilities, Current $9.0m $8.4m $5.8m $9.7m $4.7m $11.2m $8.3m $7.6m $6.1m $6.1m
Assets $184.6m $178.9m $93.3m $133.8m $210.7m $201.7m $183.3m $197.0m $203.3m $196.1m
LIABILITIES AND EQUITY
Current liabilities:
Operating Lease, Liability, Current $0 $5.8m $6.3m $7.0m $6.8m $6.4m $6.9m
Accounts Payable, Current $46.7m $46.7m $20.5m $33.3m $48.2m $38.0m $28.3m $37.6m $43.0m $58.1m
Operating Lease, Liability, Noncurrent $72.6m $66.7m $66.8m $63.0m $59.9m $38.6m
Long-term Debt, Excluding Current Maturities $47.5m $30.5m $3.8m $16.1m $16.2m $23.1m $21.4m $22.2m $22.6m $21.4m
Liabilities, Current $124.6m $128.3m $57.5m $90.9m $116.8m $111.8m $88.9m $112.1m $123.3m $149.6m
Other Liabilities, Noncurrent $4.8m $7.3m $6.8m $13.0m $1.6m $1.5m $389k $358k $2.7m $4.5m
Stockholders’ equity:
Preferred Stock, Value, Issued $0 $0 $0
Common Stock, Value, Issued $69.6m $69.6m $69.6m $93.3m $93.4m $95.1m $95.6m $96.8m $98.5m $100.6m
Retained Earnings (Accumulated Deficit) ($78.8m) ($73.9m) ($62.2m) ($98.5m) ($108.9m) ($114.7m) ($113.4m) ($120.8m) ($125.5m) ($138.3m)
Accumulated Other Comprehensive Income (Loss), Net of Tax $736k $744k $1.4m ($212k) ($227k) ($97k) ($30k) ($36k) $22k ($44k)
Additional Paid in Capital, Common Stock $16.2m $16.4m $16.4m $19.1m $19.1m $18.3m $23.7m $23.5m $21.8m $19.7m
Stockholders' Equity Attributable to Parent $7.7m $12.8m $25.2m $13.8m $3.4m ($1.4m) $5.9m ($603k) ($5.1m) ($18.0m)
Liabilities and Equity $184.6m $178.9m $93.3m $133.8m $210.7m $201.7m $183.3m $197.0m $203.3m $196.1m